Pr. CIT v. Sarwar Agency P. Ltd.

397 ITR 400High Court2017#1193 most cited

What is Pr. CIT v. Sarwar Agency P. Ltd. authority for?

An assessment initiated under Section 153C against a person other than the searched person is invalid if the Assessing Officer of the searched person fails to record a proper satisfaction note as mandated by the section. The procedural requirement of a satisfaction note is crucial for the validity of such an assessment.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Pr. CIT v. Sarwar Agency P. Ltd. · Sarwar Agency · Section 153C · Section 132 · satisfaction note · validity of assessment · assessment of other person · block period · search assessment · documents seized

Also reported as

185 Taxmann.com 269

Sections most often in play

Section 153CSection 132Section 143(3)Section 148Section 153ASection 132ASection 143(2)Section 1961)

Issues it is cited on

section 153c(1)section 245csection 197block periodsettlement applicationsection 245d(4)satisfaction notescheme of arrangementsection 245dsection 153a(1)(b)documents seizedincome tax settlement commission

Judgments citing Pr. CIT v. Sarwar Agency P. Ltd.

DCIT(E) 2(1), MUMBAI vs. SRI SHANMUKHANANDA FINE ARTS & SANGEETHA SABHA, MUMBAI

In the result, both appeals filed by assessee Revenue stands dismissed

ITA 9385/MUM/2025[2016]Status: DisposedITAT Mumbai10 Apr 2026

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 11Section 13(8)Section 2(15)Section 260A

…ional tractors Ltd., the Hon’ble Delhi High Court(397 ITR 696)has held that deductions allowed in the earlier assessment years should not be withdrawn unless the circumstances have changed. The Hon’ble Allahabad High Court in the matter of Zazsons export Ltd.(397 ITR 400) has held as under: “In order to maintain consistency, a view, which had been accepted in an earlier order ought not to be disturbed unless there was any material to justify the Department to take a different view of the matter.” While deciding the appeal, the Hon’ble Court had taken note of the proceedings of the earlier AY.s. As the rule of con…

DCIT(E) 2(1), MUMBAI vs. SRI SHANMUKHANANDA FINE ARTS & SANGEETHA SABHA, MUMBAI

In the result, both appeals filed by assessee Revenue stands dismissed

ITA 9384/MUM/2025[2015]Status: DisposedITAT Mumbai10 Apr 2026

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 11Section 13(8)Section 2(15)Section 260A

…ional tractors Ltd., the Hon’ble Delhi High Court(397 ITR 696)has held that deductions allowed in the earlier assessment years should not be withdrawn unless the circumstances have changed. The Hon’ble Allahabad High Court in the matter of Zazsons export Ltd.(397 ITR 400) has held as under: “In order to maintain consistency, a view, which had been accepted in an earlier order ought not to be disturbed unless there was any material to justify the Department to take a different view of the matter.” While deciding the appeal, the Hon’ble Court had taken note of the proceedings of the earlier AY.s. As the rule of con…

FORUM AGRO FOODS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-19, NEW DELHI

ITA 483/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Oct 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayassessment Year : 2014-15 M/S Forum Agro Foods Pvt. Ltd., Vs. Acit, C-134, Defence Colony, Central Circle-19, New Delhi – 110 024. New Delhi. Pan: Aaacf8920D Assessee By : Ms Vanshika Mehta, Advocate & Shri Nirbhay Mehta, Advocate Revenue By : Ms Monika Singh, Cit-Dr Date Of Hearing : 28.08.2025 Date Of Pronouncement : 29.10.2025

For Appellant: Ms Vanshika Mehta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 143(3)Section 153ASection 153CSection 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s Forum Agro Foods Pvt. Ltd., Vs. ACIT, C-134, Defence Colony, Central Circle-19, New Delhi – 110 024. New Delhi. PAN: AAACF8920D Assessee by : Ms Vanshika Mehta, Advocate & Shri Nirbhay Mehta, Advocate Revenue by : Ms Monika Singh, CIT-DR Date of Hearing : 28.08.2025 Date of Pronouncement : 29.10.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 16.11.2018 of the Ld. Commissioner o…

ACIT, CENTRAL CIRCLE-2, GURGAON vs. AKANSHA FASHION, NEW DELHI

In the result, appeals are dismissed

ITA 8507/DEL/2019[2013-14]Status: DisposedITAT Delhi19 May 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 153ASection 153C

…first appellate authority was justified in deleting the additions. In support of such contention, he relied upon the following decisions: 1. Pr. CIT Vs. M/s. Dreamcity Buildwell Pvt. Ltd. (2019) 417 ITR 617 (Del) 2. Pr. CIT Vs. Sarwar Agency Pvt. Ltd. (2017) 397 ITR 400 (Del.) 3. CIT & Ors. Vs. Renu Construction Pvt. ltd. & Ors. (2017) 399 ITR 262 (Del). 4. Orient Craft Ltd. Vs. DCIT, ITA Nos.3310/2019 and 5037/2019, dated 24.09.2021 for AY 2013-14 (Del) 5. Orient Craft Ltd. Vs. DCIT, ITA Nos. 3311/2019 and 5038/2019, dated 24.09.2021 for AY 2014-15 (Del.) 6. Orient Craft Ltd. Vs. DCIT, ITA Nos. 3312/2019 and 50…

PURAN CHAND HUF,HISAR vs. ITO WARD - 5, HISAR

ITA 483/DEL/2021[2016-17]Status: DisposedITAT Delhi28 Mar 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayassessment Year : 2014-15 M/S Forum Agro Foods Pvt. Ltd., Vs. Acit, C-134, Defence Colony, Central Circle-19, New Delhi – 110 024. New Delhi. Pan: Aaacf8920D Assessee By : Ms Vanshika Mehta, Advocate & Shri Nirbhay Mehta, Advocate Revenue By : Ms Monika Singh, Cit-Dr Date Of Hearing : 28.08.2025 Date Of Pronouncement : 29.10.2025

For Appellant: Ms Vanshika Mehta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 143(3)Section 153ASection 153CSection 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s Forum Agro Foods Pvt. Ltd., Vs. ACIT, C-134, Defence Colony, Central Circle-19, New Delhi – 110 024. New Delhi. PAN: AAACF8920D Assessee by : Ms Vanshika Mehta, Advocate & Shri Nirbhay Mehta, Advocate Revenue by : Ms Monika Singh, CIT-DR Date of Hearing : 28.08.2025 Date of Pronouncement : 29.10.2025 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 16.11.2018 of the Ld. Commissioner o…

GARIMA BHUSHAN ,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, the Appeal filed by the Assessee is allowed

ITA 882/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Nov 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 882/Del/2018, (A.Y.2015-16)

Section 132Section 142(1)Section 143(3)Section 153CSection 68

…uashing the assessment order :- 1). BNB Investment & Properties Ltd. DCIT (PB 80-106) 2) Vishnu Bhagwan vs DCIT (PB 107-117) 3) Sanjay Thakur vs DCIT (PB 118-164) 4) CIT vs. RRJ Securities Ltd. 380 ITR 612 (Del) (PB 64-79 5) PCIT vs. Sarwar Agency P Ltd. 397 ITR 400 (Del)(PB 60-63) 4 Garima Bhushan Vs. DCIT 6) CIT vs. Jasjeet Singh 458 ITR 437 (SC) 7) Ojuss Investment vs. PCIT (Del)(HC) 8) Raja Varshney vs. ITO (Del) (ITAT) ITA 1459/Del/2024 dt. 9) Jasjit Singh (Del)(HC) 10) Pavitra Realcon Del (HC) 5. Per contra, the Ld. Departmental Representative relying on the orders of the Lower Authorities and…

SOCIAL REALTORS (P) LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-II,, FARIDABAD

ITA 3454/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Nov 2024AY 2016-17

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

SOCIAL REALTORS (P) LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-II, FARIDABAD

ITA 3453/DEL/2023[2015-16]Status: DisposedITAT Delhi20 Nov 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

SOCIAL REALTOR (P) LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE-II, FARIDABAD

ITA 3452/DEL/2023[2014-15]Status: DisposedITAT Delhi20 Nov 2024AY 2014-15

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

SOCIAL REALTOR (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

ITA 3451/DEL/2023[2013-14]Status: DisposedITAT Delhi20 Nov 2024AY 2013-14

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

SOCIAL REALTOR (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

ITA 3450/DEL/2023[2012-13]Status: DisposedITAT Delhi20 Nov 2024AY 2012-13

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

SOCIAL REALTOR (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

ITA 3449/DEL/2023[2011-12]Status: DisposedITAT Delhi20 Nov 2024AY 2011-12

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Ita No. 3449/Del/2023, (A.Y.2011-12)

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA Nos. 3449 to 3454/Del/2023 Social Realtors (P) Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3449/Del/2023, (A.Y.2011-12) ITA No. 3450/Del/2023, (A.Y.2012-13) ITA No. 3451/Del/2023, (A.Y.2013-14) ITA No. 3452/Del/2023, (A.Y.2014-15) ITA No. 3453/Del/2023, (A.Y.2015-16) ITA No. 3454/Del/2023, (A.Y.2016-17) Social Realtors (P) Ltd. ACIT 2599/4, Beodan Pura, Karol Central Circle-II Bagh, New Delhi Vs. New Delhi PAN No: AALCS5871M (Appellant) (Respondent) Appellant by Shr…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI, CHENNAI vs. BONDALAPATI SHIVAJI RAO, CHENNAI

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

ITA 1103/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…and for the other person (assessee in this case), the period of re-assessment would be six assessment years preceding the year of search. For this, he referred to the decision of the Hon’ble Delhi High Court in the case of PCIT v. Sarwar Agency Pvt. Ltd. (397 ITR 400) and argued that post the 2017 amendment, the calculation of period of 6/10 AYs must be reckoned from the date of search and not from when documents are either handed over to jurisdictional AO or when the satisfaction note in respect of non/searched person is drawn. According to the Ld. CIT DR therefore, having regard to the date of original s…

BONDALAPATI SHIVAJI RAO,CHENNAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(2), CHENNAI, CHENNAI

In the result, appeal filed by the assessee stands allowed and

ITA 1044/CHNY/2023[AY 2019-20]Status: DisposedITAT Chennai18 Sept 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलार्थी/Appellant) The Dcit, Central Circle-1(2), Chennai. (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (प्रत्यर्थी/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Shri S. Dwarakesh, Ca Shri Shrenik Chordia, Ca Department By : Shri V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 08.08.2024 घोषणाकीतारीख /Date Of Pronouncement : 18.09.2024 आदेश / Order Per Aby T. Varkey, Jm: These Appeals Preferred By The Assessee & The Revenue Are Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 18, Chennai (Hereinafter In Short `The Ld.Cit(A)') Dated 26.07.2023 Passed For Assessment Year (Hereinafter In Short `Ay') 2019-20.

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…on and for the other person (assessee in this case), the period of re-assessment would be six assessment years preceding the year of search. For this, he referred to the decision of the Hon'ble Delhi High Court in the case of PCIT v. Sarwar Agency Pvt. Ltd. (397 ITR 400) and argued that post the 2017 amendment, the calculation of period of 6/10 AYs must be reckoned from the date of search and not from when documents are either handed over to jurisdictional AO or when the satisfaction note in respect of non/searched person is drawn. According to the Ld. CIT DR therefore, having regard to the date of original sear…

DCIT CENTRAL CIRCLE-II, NOIDA vs. APPLE COMMODITIES LTD, NOIDA

In the result, the appeal of the assessee in ITA Nos

ITA 2240/DEL/2019[2010-11]Status: HeardITAT Delhi10 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…T vs. Jasjit Singh 2023 (10) TMI 572 (SC). ii) CIT vs. RRK Securities Ltd. [2015] 62 taxmann.com 391 (Delhi) (Delhi High Court.) iii) ARN Infrastructure India Ltd. Vs. ACIT [2017] 81 Taxmann.com 260 (Delhi) (Delhi High Court). iv) CIT vs. Sarwar Agency P Ltd. 397 ITR 400 v) Apple Sponge and Power Ltd. Vs. DCIT (ITA No. 7638/Del/2018 AY 2015-16) – ITAT, Delhi decision dated 25.5.2022. 8.1 The Ld. CIT(DR) strongly supported the findings of the Assessing Officer. 9. We have heard the rival contentions and perused the orders of the authorities below. We find that in this case date of search was 11.11.2014 and the Dat…

DCIT CENTRAL CIRCLE-II, NOIDA vs. APPLE COMMODITIES LTD, NOIDA

In the result, the appeal of the assessee in ITA Nos

ITA 2239/DEL/2019[2009-10]Status: HeardITAT Delhi10 Jul 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…T vs. Jasjit Singh 2023 (10) TMI 572 (SC). ii) CIT vs. RRK Securities Ltd. [2015] 62 taxmann.com 391 (Delhi) (Delhi High Court.) iii) ARN Infrastructure India Ltd. Vs. ACIT [2017] 81 Taxmann.com 260 (Delhi) (Delhi High Court). iv) CIT vs. Sarwar Agency P Ltd. 397 ITR 400 v) Apple Sponge and Power Ltd. Vs. DCIT (ITA No. 7638/Del/2018 AY 2015-16) – ITAT, Delhi decision dated 25.5.2022. 8.1 The Ld. CIT(DR) strongly supported the findings of the Assessing Officer. 9. We have heard the rival contentions and perused the orders of the authorities below. We find that in this case date of search was 11.11.2014 and the Dat…

MARCONI INFRATECH (P) LTD.,GURGAON vs. ACIT CENTRAL CIRCLE-11, FARIDABAD

In the result, assessee’s all appeals are allowed

ITA 3132/DEL/2023[2017-18]Status: DisposedITAT Delhi21 Jun 2024AY 2017-18

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

MARCONI INFRATECH (P) LTD.,GURGAON vs. ACIT CENTRAL CIRCLE-11, FARIDABAD

In the result, assessee’s all appeals are allowed

ITA 3131/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Jun 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

MARCONI INFRATECH (P) LTD.,GURGAON vs. ACIT CENTRAL CIRCLE-11, FARIDABAD

In the result, assessee’s all appeals are allowed

ITA 3130/DEL/2023[2015-16]Status: DisposedITAT Delhi21 Jun 2024AY 2015-16

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

MARCONI INFRATECH (P) LTD.,GURGAON vs. ACIT CENTRAL CIRCLE-11, FARIDABAD

In the result, assessee’s all appeals are allowed

ITA 3129/DEL/2023[2014-15]Status: DisposedITAT Delhi21 Jun 2024AY 2014-15

Bench: Shri S. Rifaur Rahman & Ms. Madhumita Royi.T.A. Nos. 3126 To 3132/Del/2023 (Assessment Years : 2011-12 To 2017-18) M/S. Marconi Infratech Vs. Acit (P.) Ltd., F-022, Lg, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 Pan : Aagcm 1219 E (Appellant) .. (Respondent)

For Appellant: Shri S. S. Nager, C.AFor Respondent: Shri Subhra Jyoti Chakraborty
Section 127Section 132Section 143(3)Section 153A(1)(b)Section 153CSection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. Nos. 3126 to 3132/Del/2023 (Assessment Years : 2011-12 to 2017-18) M/s. Marconi Infratech Vs. ACIT (P.) Ltd., F-022, LG, Central Circle – 11 Sushant Arcade, Sushant Faridabad Lok-1, Gurgaon Haryana – 122 002 PAN : AAGCM 1219 E (Appellant) .. (Respondent) Appellant by : Shri S. S. Nager, C.A. Ms. Aabgina Chishti, Adv. & Shri Gaurav Sachdeva, C.A. Respondent by : Shri Subhra Jyoti Chakraborty, CIT-D.R. Date of Hearing 06.06.2024 21.06.2024 Date of Pron…

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Pr. CIT v. Sarwar Agency P. Ltd. (397 ITR 400) — Cited in 95 Judgments | BharatTax