Pr. CIT v. Sunrise Finlease P. Ltd.

89 Taxmann.com 1High Court2018#878 most cited
120

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2009 to 2025.

Also referred to as

Pr. CIT v. Sunrise Finlease P. Ltd. · Sunrise Finlease P. Ltd. · Section 153A Income Tax Act · Section 132 Income Tax Act · Section 153D Income Tax Act · Search and seizure assessment · Block assessment · Income Tax High Court 2018 · Section 68 cash credits · Validity of assessment procedure · 89 Taxmann.com 1 · 144 ITR 954

Also reported as

144 ITR 954

Sections most often in play

Section 153ASection 132Section 68Section 132ASection 144Section 148Section 124Section 153D

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 115whsection 153b(1)section 115wfrectification under section 154section 144basection 115wdsection 115we

Judgments citing Pr. CIT v. Sunrise Finlease P. Ltd.

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

In the result, the appeal of the Assessee is allowed for Assessment

ITA 218/RJT/2015[2008-09]Status: DisposedITAT Rajkot28 Sept 2022AY 2008-09
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA No. 218 /Rjt/2015 Assessment Year: 2008-09 Classic Network Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Vs Snehpriya, Nr. IOC Rajkot Quarter, Kalavad Road, Rajkot PAN: AABCC8197Q (Appellant) (Respondent) ITA Nos. 204 /Rjt/2015 Assessment Year: 2008-09 Assistant Commissioner of M/s. Classic Network Pvt. Income Tax, Ltd., 7/A, Nandi Park, Vs Central Cir.-2, Snehpriya, Nr. IOC Rajkot Quarters, Kalawad Road, Rajkot PAN: AABCC8197Q (Appellant) (Responde…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Backbone Projects Ltd., Ahmedabad

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 341/RJT/2015[2006-07]Status: DisposedITAT Rajkot26 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Backbone Projects Ltd., Ahmedabad

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 340/RJT/2015[2005-06]Status: DisposedITAT Rajkot26 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

M/S Backbone Projects Limited., Ahmedabad vs. The Dy. Commr. of Income Tax, Cen. Cir.-2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 288/RJT/2015[2006-07]Status: DisposedITAT Rajkot26 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

M/S Backbone Projects Limited., Ahmedabad vs. The Dy. Commr. of Income Tax, Cen. Cir.-2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 287/RJT/2015[2005-06]Status: DisposedITAT Rajkot26 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 287 & 288 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Backbone Projects Ltd., The Dy. CIT, A-9, Kumud Apartment, Central Circle-2, Nr. Amco Bank, Stadium Vs Rajkot Circle, Ahmedabad (Respondent) PAN: AABCB1582E (Appellant) ITA Nos. 340 & 341 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Backbone Projects Ltd., Central Circle-2, A-9, Kumud Apartment, Rajkot Vs Nr. Amco Bank, Stadium (Appellant) Circle, Ahmedabad PAN: AABCB1582E (Respondent)…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 217/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

Classic Networks Pvt. Ltd., Rajkot-Gujarat vs. The Dy. Commr. of Income Tax, Cen. Cir.2, Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 216/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 211/RJT/2015[2005-06]Status: DisposedITAT Rajkot10 Aug 2022AY 2005-06
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

The ACIT, Cen. Cir.-2, Rajkot-Gujarat vs. M/S. Classic Network Pvt. Ltd., Rajkot-Gujarat

The appeals of the Revenue are dismissed for assessment years 2005-06 and 2006-07

ITA 203/RJT/2015[2006-07]Status: DisposedITAT Rajkot10 Aug 2022AY 2006-07
For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri Aarsi Prasad, CIT-D.R
Section 132Section 143(3)Section 153ASection 801A(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 216 & 217 /Rjt/2015 Assessment Year 2005-06 & 2006-07 Classic Networks Pvt. Ltd. The Dy. CIT, 7/A, Nandi Park, Central Circle-2, Snehpriya, Nr. IOC Vs Rajkot Quarter, Kalawad Road, (Respondent) Rajkot PAN: AABCC8197Q (Appellant) ITA Nos. 203 & 211 /Rjt/2015 Assessment Year 2005-06 & 2006-07 The ACIT, Classic Networks Pvt. Central Circle-2, Ltd. 7/A, Nandi Park, Rajkot Vs Snehpriya, Nr. IOC (Appellant) Quarter, Kalawad Road, Rajkot PAN: AABCC8197Q (R…

Shri Hiralal D. Thakkar, Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

ITA 1073/AHD/2018[2009-10]Status: DisposedITAT Ahmedabad07 Jul 2022AY 2009-10

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumar

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Vijay Kumar Jaiswal, CIT-DR
Section 143Section 143(3)Section 153ASection 263Section 263(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No.1072 & 1073/Ahd/2018 Assessment Year :2008-09 & 2009-10 AND Assessment Year : 2010-11 Shri Hiralal D. Thakkar Pr.CIT (Central) Satkar Guest House Vs Ahmedabad. Swaminarayan Kutir S.G. Highway, Opp: YMCA Club Nr.Nirma Firm Ahmedabad अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri Divyang Shah, AR Revenue by : Shri Vijay Kumar Jaiswal, CIT-DR सुनवाई क" तार"ख/Date o…

Shri Hiralal D. Thakkar, Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

ITA 1072/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad07 Jul 2022AY 2008-09

Bench: S/Shri Pramod M. Jagtap & T.R. Senthil Kumar

For Appellant: Shri Divyang Shah, ARFor Respondent: Shri Vijay Kumar Jaiswal, CIT-DR
Section 143Section 143(3)Section 153ASection 263Section 263(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI PRAMOD M. JAGTAP, VICE PRESIDENT AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No.1072 & 1073/Ahd/2018 Assessment Year :2008-09 & 2009-10 AND Assessment Year : 2010-11 Shri Hiralal D. Thakkar Pr.CIT (Central) Satkar Guest House Vs Ahmedabad. Swaminarayan Kutir S.G. Highway, Opp: YMCA Club Nr.Nirma Firm Ahmedabad अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assessee by : Shri Divyang Shah, AR Revenue by : Shri Vijay Kumar Jaiswal, CIT-DR सुनवाई क" तार"ख/Date o…

Dy. Commissioner of Income Tax, Central Cir.-3, Surat vs. Sh. Hareshbhai Mohanbhai Sakariya, Surat

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT(SS)A No.01/SRT/2021 (AY 2010-11) IT(SS)A No.09/SRT/2020 (AY 2014-15) (Hearing in Physical Court) Deputy Commissioner of Shri Dineshchandra D Income-tax, Central Circle- Koradia, 3Room No.507, 5th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/h.Navyug College, Gate, Surat-395001 Rander Road, Surat PAN No: ACUPK 3696 A Assistant Commissioner of Vs Income-tax, Central Circle-3, Room No.507, 5th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue…

Dy CIT CC 7 (2), Mumbai vs. M/S Man Global Ltd., Mumbai

In the result, all the appeals of the Revenue are dismissed and cross objections of the assessee in CO Nos

ITA 7440/MUM/2019[2011-12]Status: DisposedITAT Mumbai25 Nov 2021AY 2011-12

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7534/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2013-14) आयकर अपील आयकर अपील संसंसंसं./ Ita No. 7535/Mum/2019 आयकर आयकर अपील अपील (िनधा"रण वष" / Assessment Year 2014-15) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ Ita No. 7536/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2015-16)

…अिधकरण “B” "यायपीठ "यायपीठ "यायपीठ मुंबई "यायपीठ मुंबई म"। म"। म"। म"। आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण मुंबई मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI "ी राजेश कुमार लेखा सद" एवं "ी अमरजीत िसंह, "ाियक सद" सम" । BEFORE SRI RAJESH KUMAR, AM AND SRI AMARJIT SINGH, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7440/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2011-12) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7533/Mum/2019 अपील (िनधा"रण वष" / Assessment Year 2012-13) आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./ ITA No. 7534/Mum/2019 अपी…

ACIT, New Delhi vs. M/S Subash Dabas, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 2399/DEL/2016[2009-10]Status: DisposedITAT Delhi25 Nov 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 132Section 133(6)Section 139(1)Section 153ASection 2(22)(e)Section 40Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2009-10] The ACIT, Sh. Subash Dabas, Central Circle-18, Prop. Tirupati Construction Co. Room No.102, ARA Centre, E-2, Plot No.3, Dwarka City Centre, Jhandewalan Extn. Sector-10, Dwarka, New Delhi New Delhi-110017 PAN-AAGPD6947F Revenue Assessee CO No.222/DEL/2016 (Arising out of ITA No.2399/DEL/2016) [Assessment Year: 2009-10] Sh. Subash Dabas, The ACIT, Prop. Tirupati Construction Co. Central Circle-18, Plot No.3, Dwa…

Shri Madal Lal, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-1, Jalandhar

In the result, all the appeals of the Assessee are allowed

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153B(1)Section 153D

…ITA Nos. 112 to 118/Asr/2018 1 In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos. 112 to 118/Asr/2018 Assessment Year’s 2007-08 & 2013-14 Sh. Madan Lal V.S. DCIT Central Circle - I H.No. 24, Model Town, Jhalandhar MogaRoad,Shahkot, Jhalandhar PAN:ABFPL4650B (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Adv. Sh. Nirmal Mahajan, C.A. & Respondent by Smt. Rajindra Kaur, DR. Date of Hearing 15.07.2021 16.08.2021 Date of Pronouncement ORDER Per Laliet Kumar, J.M. The present appeal was filed by…

Smt. Swatiben Anilbhai Shah, Ahmedabad vs. DCIT, Central Circle-1(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1513/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad29 Jan 2021AY 2007-08

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kedia

For Appellant: Shri Ketan H. Shah with ShriFor Respondent: ITA Nos. 1513 to 1515/Ahd/19
Section 143(3)

…n facts as well as law in not appreciating the facts that, in absence of the approval u/s 153D, the whole proceedings is itself bad in law and void as held in Ranchi Bench ITAT as well as Gujarat High Court decision in the case of Sunrise Finlease reported in 89 Taxmann.com 1 and therefore, this assessment framed is bad in law and void and liable to be quashed.” 11. The additional grounds were admitted for adjudication at the time of hearing having regard to the assertions made by the assessee that the additional grounds are legal in nature and seeks to challenge the jurisdictional aspect of the proceedings. 11…

Neeru Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1991/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1828/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1827/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

In the result, all the appeals of the Assessees are allowed

ITA 1826/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…