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.

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

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

ITA 6202/DEL/2017[2009-10]Status: HeardITAT Delhi04 Sept 2023AY 2009-10

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…

ACIT, Central Circle- 18, New Delhi vs. Jagat Overseas, New Delhi

In the result, the cross objections of the assessee are allowed

ITA 6194/DEL/2017[2011-12]Status: DisposedITAT Delhi01 Sept 2023AY 2011-12

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

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Waseem Arshad, CIT-DR
Section 153C

…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.” 10. 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…

ACIT Cent. Cir -7(1), Mumbai vs. Dr. D.Y.Patil Education Society, Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2299/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

ACIT CC -7(1), Mumbai vs. Dr. D.Y.Patil Education Society, Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 2298/MUM/2021[2016-17]Status: DisposedITAT Mumbai29 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

D.Y.Patil Education Society, Kolhapur vs. DCIT Cent. Cir 7(1), Mumbai

In the result, the appeal filed by the revenue is dismissed and appeal filed by the assessee as well as CO are allowed

ITA 1957/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Mar 2023AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6Th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education Dcit, Central Circle-7(1) 6Th Floor, Aayakar Bhavan, M. Society Vs. 869, E, Ward, Kasaba K. Road, Mumbai-400020. Vawada, Kolhapur-416006. Cross Objection No. 63/Mum/2022 Arising Out Of I.T.A. No.2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) बिधम/ Dr. D. Y. Patil Education Acit, Cc-7(1) R. No. 676B, 6Th Floor, Society Vs. 869, E, Ward, Kasaba Aayakar Bhavan, M. K. Road, Vawada, Kolhapur-416006. Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatd8919M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Smt. Riddhi Mishra (Dr)/Smt. Mahita Nair Assessee By: Shri Dharmesh Shah/Dhaval Shah सुनवाई की तारीख / Date Of Hearing: 19/01/2023 घोषणा की तारीख /Date Of Pronouncement: 29/03/2023

For Appellant: Shri Dharmesh Shah/Dhaval ShahFor Respondent: Smt. Riddhi Mishra (DR)/Smt
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No. 2298/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No. 2299/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Dr. D. Y. Patil Education R. No. 676B, 6th Floor, Society Vs. Aayakar Bhavan, M. K. 869, E, Ward, Kasaba Road, Mumbai-400020. Vawada, Kolhapur-416006. & आयकर अपील सं/ I.T.A. No. 1957/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) बिधम/ Dr. D. Y. Patil Education DCIT, Central Circle-7(1) 6th Floor, Aayakar Bhavan, M.…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, C.O. Nos. 24 & 25/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

ITA 5470/DEL/2015[2006-07]Status: DisposedITAT Delhi22 Nov 2022AY 2006-07

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “On the facts and in the circumstances of the case
Section 153CSection 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5469/DEL/2015 (A.Y. 2005-06) I.T.A. No. 5470/DEL/2015 (A.Y. 2006-07) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, New Delhi Jhandewalan Extension, New Delhi AABCN7304C (APPELLANT) (RESPONDENT) C.O Nos. 24 & 25/Del/2016 (In I.T.A. Nos. 5469 & 5470/DEL/2015 A.Y. 2005-06 and A.Y 2006-07) Nagar Dairy Pvt. Ltd. Vs ACIT D-3/10, Paschim Marg Central Circle-15, Room No. Vasant Vihar,…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, C.O. Nos. 24 & 25/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

ITA 5469/DEL/2015[2005-06]Status: DisposedITAT Delhi22 Nov 2022AY 2005-06

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “On the facts and in the circumstances of the case
Section 153CSection 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5469/DEL/2015 (A.Y. 2005-06) I.T.A. No. 5470/DEL/2015 (A.Y. 2006-07) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, New Delhi Jhandewalan Extension, New Delhi AABCN7304C (APPELLANT) (RESPONDENT) C.O Nos. 24 & 25/Del/2016 (In I.T.A. Nos. 5469 & 5470/DEL/2015 A.Y. 2005-06 and A.Y 2006-07) Nagar Dairy Pvt. Ltd. Vs ACIT D-3/10, Paschim Marg Central Circle-15, Room No. Vasant Vihar,…

Ankit Gupta, Ghaziabad vs. DCIT, Central Circle, Noida

In the result, the appeal filed by the Assessee stands allowed

ITA 4279/DEL/2019[2014-15]Status: DisposedITAT Delhi25 May 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhryassessment Year: 2014-15

For Appellant: Sh. Mohit Gupta, CAFor Respondent: Shri Zahid Parvez, Sr. DR
Section 132Section 139Section 142(1)Section 143(3)Section 153Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2014-15 Ankit Gupta, vs. DCIT, Central Circle, 28, Purva Dulichand, Noida. Ghaziabad. PAN: AJMPG9551D (Appellant) (Respondent) Appellant by : Sh. Mohit Gupta, CA, Ms. Nandani Mishra, AR Sh. Naveen Kumar, AR Respondent by : Shri Zahid Parvez, Sr. DR Date of hearing : 23.05.2022 Date of order : 25.05.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the assessee against the order dated 05.03.2019, impugned herein, passed by t…

ACIT, New Delhi vs. M/S. Vision Town Planners Pvt. Ltd., Noida

ITA 4461/DEL/2014[2011-12]Status: DisposedITAT Delhi18 Nov 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, C. AFor Respondent: Ms. Sunita Singh [CIT] – D. R
Section 139Section 143Section 143(3)Section 153ASection 153CSection 154

…IN THE INCOME TAX APPELLATE TRIBUNAL [DELHI BENCH “C”: NEW DELHI] BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 4461/Del/2014 (Assessment Year: 2011-12) ACIT, M/s. Vision Town Planners Central Circle : 23, Vs. Pvt. Ltd., New Delhi. B–116, Sector : 44, Noida – 201 301. PAN: AACCV9600Q (Appellant) (Respondent) Assessee by : Shri Rakesh Joshi, C. A.; Department by: Ms. Sunita Singh [CIT] – D. R.; Date of Hearing : 17/09/2021 Date of pronouncement : 18/11/2021 O R D E R PER AMIT SHUKLA , J. M. 1. This appeal has been filed by the Asst…

ACIT, Central Circle- 30, New Delhi vs. Sarvottam Commodities Pvt. Ltd., New Delhi

ITA 4059/DEL/2017[2008-09]Status: DisposedITAT Delhi09 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 132(1)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4059/DEL/2017 Assessment Years: 2008-09 ACIT, Vs. Sarvottam Commodities Pvt. Central Circle-30, Ltd. New Delhi. 303, Himaland House, D-5, Karampura Commercial Complex, New Delhi. TAN/PAN: AALCS2583C (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Adv. Department by: Shri Sushma Singh, CIT-D.R. Date of hearing: 12 04 2021 Date of pronouncement: 9 07 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal pertaining to…

ACIT, CC-30, New Delhi vs. Sanskriti Tie Up Pvt. Ltd., New Delhi

ITA 4058/DEL/2017[2008-09]Status: DisposedITAT Delhi09 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 132(1)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4058/DEL/2017 Assessment Years: 2008-09 ACIT, Vs. M/s. Sanskriti Tie Up Pvt. Central Circle-30, Ltd., New Delhi. 203, Puja House, Karampura Commerical Complex, New Delhi. TAN/PAN: AALCS2575G (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Adv. Department by: Shri Sushma Singh, CIT-D.R. Date of hearing: 12 04 2021 Date of pronouncement: 09 07 2021 O R D E R PER AMIT SHUKLA, JM : The aforesaid appeal pertaining to A.Y.2…

ACIT, CC-30, New Delhi vs. Amarjyoti Vanijya Pvt. Ltd., New Delhi

ITA 4045/DEL/2017[2007-08]Status: DisposedITAT Delhi09 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 132(1)Section 153ASection 153CSection 68Section 88

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 4045/DEL/2017 Assessment Year: 2007-08 ACIT, Vs. Amarjyoti Vanijya Pvt. Ltd., Central Circle-30, 203, Puja House, New Delhi. Karampura, Commerical House, New Delhi. TAN/PAN: AAGCA4362A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 12 04 2021 Date of pronouncement: 9 07 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal pertaining to A.Y.2007-08 h…

ACIT, CC- 30, New Delhi vs. Ankit Nivesh & Management Pvt. Ltd., New Delhi

In the result, the both the appeals of the Revenue are dismissed

ITA 4052/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Jun 2021AY 2008-09

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4051, 4052/DEL/2017 Assessment Years: 2007-08, 2008-09 ACIT, Vs. M/s. Ankit Nivesh & Central Circle-30, Management Pvt. Ltd., New Delhi. 203 Puja House, Karampura Commercial Complex, New Delhi. TAN/PAN: AACCA2546A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 24/03/2021 Date of pronouncement: 18/06/2021 O R D E R PER AMIT SHUKLA, JM The aforesaid app…

ACIT, CC- 30, New Delhi vs. Ankit Nivesh & Management Pvt. Ltd., New Delhi

In the result, the both the appeals of the Revenue are dismissed

ITA 4051/DEL/2017[2007-08]Status: DisposedITAT Delhi18 Jun 2021AY 2007-08

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.As. No.4051, 4052/DEL/2017 Assessment Years: 2007-08, 2008-09 ACIT, Vs. M/s. Ankit Nivesh & Central Circle-30, Management Pvt. Ltd., New Delhi. 203 Puja House, Karampura Commercial Complex, New Delhi. TAN/PAN: AACCA2546A (Appellant) (Respondent) Appellant by: Shri Ajay Wadhwa, Adv. Respondent by: Shri Sushma Singh, CIT-D.R. Date of hearing: 24/03/2021 Date of pronouncement: 18/06/2021 O R D E R PER AMIT SHUKLA, JM The aforesaid app…