Pr. CIT v. Raj Buildworth (P) Ltd.

113 Taxmann.com 600High Court2020#2116 most cited

What is Pr. CIT v. Raj Buildworth (P) Ltd. authority for?

Section 153C of the Income Tax Act, 1961, cannot be invoked to assess an assessment year that falls beyond the six-year limitation period from the end of the financial year in which the satisfaction note was recorded by the Assessing Officer.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

Pr. CIT v. Raj Buildworth (P) Ltd. · 113 Taxmann.com 600 · Section 153C · Limitation period · Assessment Year 2007-08 · Satisfaction note · Income Tax Act

Sections most often in play

Section 153ASection 153CSection 10(38)Section 147Section 69CSection 132Section 148Section 143(3)

Issues it is cited on

section 153cofsection 127(2)(a)section 153aofwarrant of authorisationsection 127(2)section 124(3)(a)section 158bb(1)section 153c(1)sanction under section 151section 124(3)section 158bbblock of assets

Judgments citing Pr. CIT v. Raj Buildworth (P) Ltd.

Amit Katyal, New Delhi vs. DCIT, Central Circle- 1, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3911/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Apr 2024AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshamit Katyal, Vs. Dcit, C-654, New Friends Central Circle-1, Colony, New Delhi Gurgaon (Appellant) (Respondent) Pan:Aaepk4669H Assessee By : Shri V. K. Bindal, Ca Ms. Rinki Sharma, Itp Revenue By: Shri Safarul Haque Tanweer, Cit Dr Date Of Hearing 10/01/2024 Date Of Pronouncement 08/04/2024

For Appellant: Shri V. K. Bindal, CAFor Respondent: Shri Safarul Haque Tanweer, CIT DR
Section 132Section 139(1)Section 143(2)Section 143(3)Section 153(1)(b)Section 153ASection 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Amit Katyal, Vs. DCIT, C-654, New Friends Central Circle-1, Colony, New Delhi Gurgaon (Appellant) (Respondent) PAN:AAEPK4669H Assessee by : Shri V. K. Bindal, CA Ms. Rinki Sharma, ITP Revenue by: Shri Safarul Haque Tanweer, CIT DR Date of Hearing 10/01/2024 Date of pronouncement 08/04/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3911/Del/2019 for AY 2012-13, arises out of the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter refer…

ACIT, CC-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., New Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 592/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Feb 2024AY 2013-14

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…I.T.A.Nos.591 & 592/Del/2022 & CO Nos. 88 & 89/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम ACIT Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. PAN No. AABCE1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., ACIT F-1098, Basement, Vs. Central Circle…

ACIT Central Circle-1, Gurgaon vs. Enpro Telecom Pvt. Ltd., Delhi

In the result, appeals filed by the Revenue for the assessment

ITA 591/DEL/2022[2008-09]Status: DisposedITAT Delhi08 Feb 2024AY 2008-09

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम Acit Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.592/Del/2022 िनधा"रणवष"/Assessment Year: 2013-14 बनाम Acit Enpro Telecom Pvt. Ltd., Central Circle-1, Vs. F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 89/Del/2023 (In I.T.A No.592/Del/2022) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Enpro Telecom Pvt. Ltd., Acit F-1098, Basement, Vs. Central Circle-1, Chittranjan Park, New Delhi. Gurgaon, Haryana. Pan No. Aabce1400A अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 139Section 153C

…I.T.A.Nos.591 & 592/Del/2022 & CO Nos. 88 & 89/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.591/Del/2022 िनधा"रणवष"/Assessment Year: 2008-09 बनाम ACIT Enpro Telecom Pvt. Ltd., Vs. Central Circle-1, F-1098, Basement, Gurgaon, Haryana. Chittranjan Park, New Delhi. PAN No. AABCE1400A अपीलाथ" Appellant ""यथ"/Respondent Cross Objection No. 88/Del/2023 (In I.T.A No.591/Del/2022) िनधा"रणवष"/Assessment Year: 2008-09 बनाम Enpro Telecom Pvt. Ltd., ACIT F-1098, Basement, Vs. Central Circle…

M.K. Realtrade Pvt. Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3584/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Perfect Realtech P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3583/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Daksh Developers Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3582/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Swami Foods Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3581/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Arambh Tradecon Pvt. Ltd., Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3580/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Sundawn Builders P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3579/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Aakash Infratrade P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3578/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

First Realtrade P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3577/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Nakshatra Realtrade Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3575/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Naaz Builders P.Ltd, Faridabad vs. DCIT, Central Circle-II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3572/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Bholeji Infratrade Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3571/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

Kalakriti Infratrade Pvt. Ltd., Faridabad vs. DCIT, Central Circle- II, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3566/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

DCIT, Central Circle-II, Faridabad vs. First Realtrade P.Ltd, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3360/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

DCIT, Central Circle-II, Faridabad vs. Sundawn Builders P.Ltd, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3358/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

DCIT, Central Circle-II, Faridabad vs. Naaz Builders P.Ltd, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3355/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

DCIT, Central Circle-II, Faridabad vs. Arambh Tradecon P.Ltd, Faridabad

In the result, the appeals of the assessee are allowed and that of the revenue is dismissed

ITA 3354/DEL/2018[2008-09]Status: DisposedITAT Delhi13 Sept 2023AY 2008-09

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 2008-09 M/S. Bholeji Infratrade Pvt. Dcit Ltd. (Merged With M/S. Vs Central Circle-Ii Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad Pan No.Aaccb9666L (Appellant) (Respondent) Assessment Year: 2008-09 M/S. M. K. Realtrade Pvt. Dcit Ltd. Rra Taxindia, D-28, Vs Central Circle-Ii South Extension, Part-1, Faridabad New Delhi Pan No.Aabcj8784C (Appellant) (Respondent) Assessment Year: 2008-09 Perfect Realtech P. Ltd. Dcit Rra Taxindia, D-28, South Vs Central Circle-Ii Extension, Part-1, Faridabad New Delhi Pan No.Aaecp0314K (Appellant) (Respondent)

Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA JUDICIAL MEMBER Assessment Year: 2008-09 M/s. Bholeji Infratrade Pvt. DCIT Ltd. (Merged with M/s. Vs Central Circle-II Akriti Realtech Ltd. Shop Faridabad No.E-40, Nehru Ground, Faridabad PAN No.AACCB9666L (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 M/s. M. K. Realtrade Pvt. DCIT Ltd. RRA Taxindia, D-28, Vs Central Circle-II South Extension, Part-1, Faridabad New Delhi PAN No.AABCJ8784C (APPELLANT) (RESPONDENT) Assessment Year: 2008-09 Perfect Realtech P. Ltd. DCIT RRA Tax…

ACIT, Central Circle-18, New Delhi vs. Gaurav Aggarwal, New Delhi

In the result, the appeals of the Revenue in ITA No

ITA 6203/DEL/2017[2010-11]Status: HeardITAT Delhi04 Sept 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kul Bharat

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Waseem Arshad, CIT-DR

…cision in RRI Securities Ltd (supra). The fact that the Revenue's SLP against the said decision is pending in the Supreme Court does not make a difference sine the operation of the said decision has not been stayed.” 13. In the case of Raj Buildworth Pvt Ltd 113 Taxmann.com 600, the Hon'ble High Court observed as under: “The Assessing Officer of the search party and the respondent assessee was the same. In such a factual matrix, the Assessing Officer could not have been initiated and passed an Assessment Order under Section 153C of the Act for the Assessment Year 2007-08 as the same was beyond the period of six…