Pr. Commissioner of Income Tax, Delhi v. N. S. Software (Firm)

93 Taxmann.com 21High Court2018#13066 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBESection 13Section 131Section 132Section 132(4)Section 132(4A)Section 132ASection 133A

Judgments citing Pr. Commissioner of Income Tax, Delhi v. N. S. Software (Firm)

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

ACIT, NEW DELHI vs. M/S. NAGAR DAIRY PVT. LTD., NEW DELHI

In the result, C.O. Nos. 26, 27 & 28/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

ITA 5473/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Nov 2022AY 2009-10

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

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. 5471/DEL/2015 (A.Y 2007-08) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5472/DEL/2015 (A.Y 2008-09) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPO…

ACIT, NEW DELHI vs. M/S. NAGAR DAIRY PVT. LTD., NEW DELHI

In the result, C.O. Nos. 26, 27 & 28/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

ITA 5472/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Nov 2022AY 2008-09

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

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. 5471/DEL/2015 (A.Y 2007-08) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5472/DEL/2015 (A.Y 2008-09) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPO…

ACIT, NEW DELHI vs. M/S. NAGAR DAIRY PVT. LTD., NEW DELHI

In the result, C.O. Nos. 26, 27 & 28/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

ITA 5471/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Nov 2022AY 2007-08

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

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. 5471/DEL/2015 (A.Y 2007-08) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5472/DEL/2015 (A.Y 2008-09) ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPO…

SATYA KUMAR SAKHUJA,NEW DELHI vs. ITO WARD -45(3), NEW DELHI

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

ITA 2188/DEL/2019[2008-09]Status: DisposedITAT Delhi13 Feb 2020AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Ved Jain, Advocate & Ms. SurbhiFor Respondent: Ms. Parul Singh, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 SATYA KUMAR SAKHUJA, Vs. ITO, WARD-45(3), C-41, NEW MULTAN NAGAR, NEW DELHI NEW DELHI – 110 056 (PAN: AAYPS1101L) (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Advocate & Ms. Surbhi Goyal, CA Department by : Ms. Parul Singh, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-15, New Delhi on 14.01.2019 in relation to the assessment year 2008-09. 2. At the time of hearing, Ld. Counsel for the assessee stated that the si…

ACIT, NEW DELHI vs. M/S. N.S. SOFTWARE, NEW DELHI

In the result, ITA.No.504/Del

ITA 3161/DEL/2016[2010-11]Status: DisposedITAT Delhi05 Feb 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri R.K. Panda

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Shri Sanjay Goel, CIT-D.R
Section 132Section 143(1)Section 143(3)Section 153CSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA.No.3161/Del./2016 Assessment Year 2010-2011 M/s. N.S. Software, The ACIT, 12, Ring Road, Lajpat Central Circle-7, Room Nagar-IV, New Delhi vs. No.330, ARA Centre, PIN 110024 Jhandewalan Extesnion, PAN AAEFN9135B New Delhi. (Appellant) (Respondent) For Revenue : Shri Sanjay Goel, CIT-D.R. Shri S.L. Anuragi, Sr. D.R. For Assessee : Shri Sudesh Garg, Advocate Date of Hearing : 04.02.2020 Date of Pronouncement : 05.02.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by R…

ITO, NEW DELHI vs. SHRI SANJAY SAWHNEY, DELHI

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

ITA 4857/DEL/2015[2009-10]Status: DisposedITAT Delhi22 Oct 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[A.Y 2009-10] The Income Tax Officer Vs. Shri Sanjay Sawhney Ward – 34(3) C – 83, Ashok Vihar New Delhi Phase – 1, Delhi

For Appellant: Shri S. Krishnan, AdvFor Respondent: Smt. Sulekha Verma, CIT- DR
Section 132Section 139Section 143(3)Section 147Section 148Section 149Section 151Section 153Section 153CSection 155

…ection 153C has not been fulfilled. Inasmuch as this condition precedent has not been met, the notices under section 153C are liable to be quashed. [Para 12]” 10. A similar view was taken by the Hon'ble High Court of Delhi in the case of N.S. Software [Firm] 93 Taxmann.com 21 wherein it has been held as under: “Where in course of search carried out at premises of a third person, a hard disk was seized and on basis of same proceedings under section 153C were initiated against assessee, since Assessing Officer of searched person failed to record a specific satisfaction as to how said hard disk belonged to assesse…

ACIT, CIRCLE-52(1), NEW DELHI vs. N.S. SOFTWARE, NEW DELHI

In the result appeal filed by revenue stands dismissed

ITA 5987/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Oct 2018AY 2009-10

Bench: Shri L.P. Sahu & Smt. Beena A. Pillaiay: 2009-10 Acit, Circle 52(1) Vs. M/S N.S.Software New Delhi 12, Ring Road, Lajpat Nagar-Iv New Delhi 110 024 Pan: Aaefn9135B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. Atiq Ahmad, Sr. DR
Section 153CSection 260ASection 271Section 271(1)(c)Section 80

…ppeal preferred by revenue against the order passed by this Tribunal in quantum appeal pronounced on 28/02/2017 as raised in ground of appeal. We learnt that Hon’ble Delhi High Court has dismissed revenue’s appeal in Pr.CIT vs. N.S.Software reported in (2018) 93 Taxmann.com 21 for Assessment Year 2009-10 and has upheld order of this Tribunal passed dated 28/02/17. Thus order dated 25.02.2017 for A.Y. 2009-10 has attained finality. 8. We, therefore, do not find any merit in the ground raised by revenue and uphold the order of Ld.CIT(A). Accordingly ground raised by Revenue stands dismissed. 9. In the result appeal…

Pr. Commissioner of Income Tax, Delhi v. N. S. Software (Firm) (93 Taxmann.com 21) — Cited in 8 Judgments | BharatTax