Principal Commissioner of Income Tax v. Bhadani Financiers Pvt. Ltd.

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI vs. ALCHEMIST CAPITAL LTD

…ITA 251/2023 Page 1 of 2 $~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 03.05.2023 + ITA 251/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel. versus ALCHEMIST CAPITAL LTD ..... Respondent Through: None. CORAM: HON'BLE MR JUSTICE RAJIV SHAKDHER…

PR. COMMISSIONER OF INCOME TAX-7 vs. SURYA FRESH FOODS PVT. LTD.

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…Neutral Citation Number: 2022/DHC/004964 ITA 458-459/2022 Page 1 of 5 $~S-42 & 43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 458/2022 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus SURYA FRESH FOODS PVT. LTD. ..... Respondent Through: Mr.Satyen Sethi, Advocate. + ITA 459/2022 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus SURYA FRESH FOODS PVT. LTD. ..... Res…

PR. COMMISSIONER OF INCOME TAX-7 vs. SURYA FRESH FOODS PVT. LTD.

…Neutral Citation Number: 2022/DHC/004964 ITA 458-459/2022 Page 1 of 5 $~S-42 & 43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 458/2022 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus SURYA FRESH FOODS PVT. LTD. ..... Respondent Through: Mr.Satyen Sethi, Advocate. + ITA 459/2022 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel with Ms.Adeeba Mujahid, Jr.Standing Counsel and Mr.Nikhil Jain, Advocate. versus SURYA FRESH FOODS PVT. LTD. ..... Res…

PR. COMMISSIONER OF INCOME TAX -7 vs. PILOT INDUSTRIES LIMITED

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…Neutral Citation Number: 2022/DHC/004464 ITA Nos.411-414/2022 & 417/2022 Page 1 of 11 $~39 to 42 & 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 411/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel for the Revenue. versus PILOT INDUSTRIES LIMITED ..... Respondent Through: None + ITA 412/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel for the Revenue. versus PILOT INDUSTRIES LIMITED ..... Respondent Through: None + ITA 413/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standi…

PR. COMMISSIONER OF INCOME TAX -7 vs. PILOT INDUSTRIES LIMITED

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…Neutral Citation Number: 2022/DHC/004464 ITA Nos.411-414/2022 & 417/2022 Page 1 of 11 $~39 to 42 & 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 411/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel for the Revenue. versus PILOT INDUSTRIES LIMITED ..... Respondent Through: None + ITA 412/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standing Counsel for the Revenue. versus PILOT INDUSTRIES LIMITED ..... Respondent Through: None + ITA 413/2022 PR. COMMISSIONER OF INCOME TAX -7 ..... Appellant Through: Mr.Puneet Rai, Sr.Standi…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. GAUTAM BHALLA

Appeal is dismissed

Bench: The Supreme Court In Many Other Cases Including Cit V Continental Warehousing Corporation (Nhava Sheva) Ltd., (2015) 374 Itr 645. 4. Upon A Perusal Of The Paper Book, This Court Finds That Both The Cit(A) & The Itat Have Given Concurrent Findings Of Fact That No Incriminating Material / Evidence Had Been Found During The Search. The

…Neutral Citation Number: 2022/DHC/004377 ITA 410/2022 Page 1 of 5 $~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 410/2022 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr. Ruchir Bhatia, Advocate for Revenue versus GAUTAM BHALLA ..... Respondent Through: Mr. Ravi Pratap Mall, Advocate % Date of Decision: 18th October, 2022 CORAM: HON’BLE MR. JUSTICE MANMOHAN HON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J: 1. Present Income Tax Appeal has been filed challenging the order dated 31st July, 2020 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.…

THE CHIEF COMMISSIONER OF INCOME TAX -(OSD)-CENTRAL -1 vs. R.J. CORP. LTD.

Appeal is dismissed being covered by the judgment passed by this

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA 389/2022 Page 1 of 5 $~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 389/2022 THE CHIEF COMMISSIONER OF INCOME TAX -(OSD)- CENTRAL -1 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel for Revenue with Ms. Mansie Jain, Advocate. versus R.J. CORP. LTD. ..... Respondent Through: None. % Date of Decision: 11th October, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeal has been filed challenging the order dated 21st January, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY FE CYLINDER LTD.

Accordingly, the same are dismissed along with pending applications

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JPM TOOLS LTD.

Accordingly, the same are dismissed along with pending applications

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY IRON AND STEEL LTD.

Accordingly, the same are dismissed along with pending applications

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY ACE TECHNOLOGIES LTD.

Accordingly, the same are dismissed along with pending applications

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY AUTO COMPONENTS LTD.

Accordingly, the same are dismissed along with pending applications

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY IRON AND STEEL LTD.

Accordingly, the same are dismissed along with pending applications

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY IRON AND STEEL LTD.

Accordingly, the same are dismissed along with pending applications

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JPM TOOLS LTD.

Accordingly, the same are dismissed along with pending applications

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA Nos.358-368/2022 Page 1 of 13 $~43 & 45 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI 43 + ITA 358/2022 & CM APPL. 42277/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. versus M/S JPM TOOLS LTD. ..... Respondent Through: Mr. Salil Aggarwal, Sr. Advocate with Mr. Madhur Aggarwal & Mr. Mahir Aggarwal, Advocates. 45 + ITA 360/2022 & CM APPL. 42279/2022 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel for Revenue with Ms. Easha Kadian, Advocate. v…

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. GAUTAM BHALLA

Appeal is dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ITA No.311/2022 Page 1 of 4 $~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 311/2022 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr.Ruchir Bhatia, Sr.Standing Counsel. versus GAUTAM BHALLA ..... Respondent Through: Mr.Ravi Pratab Mall, Advocate. % Date of Decision: 07th September, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): C.M.No.39124/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. ITA No.311/2022 1. Present Income Tax Appeal has been filed cha…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 3 DELHI vs. ALCHEMIST CAPITAL LTD

Appeal is dismissed

…ITA 289/2022 Page 1 of 4 $~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 289/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 3 DELHI ..... Appellant Through: Mr. Abhishek Maratha, Sr. Standing Counsel for Revenue. versus ALCHEMIST CAPITAL LTD ..... Respondent Through: None. % Date of Decision: 30th August, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (ORAL): 1. Present Income Tax Appeal has been filed challenging the order dated 16th July, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.7773/Del./2017 for Assessment…

ACIT CIRCLIE-19, NEW DELHI vs. PAWAN KANSAL, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaassessment Year: 2010-11 Acit, Vs. Pawan Kansal, Circle-19, A-7, Antriksh Apartment, New Delhi. Plot No.D-3, Sector-14, New Delhi. Pan: Ahepk0574C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT, Vs. Pawan Kansal, Circle-19, A-7, Antriksh Apartment, New Delhi. Plot No.D-3, Sector-14, New Delhi. PAN: AHEPK0574C (Appellant) (Respondent) Assessee by : Shri Ved Jain, CA & Ms Supriya Mehta, CA Revenue by : Ms Sapna Bhatia, CIT, DR Date of Hearing : 23.08.2022 Date of Pronouncement : 30.08.2022 ORDER PER C.M. GARG, JM: This appeal has been filed by the Revenue against the order of the CIT(A)- 27, New Delhi, dated 18.03.2019 relati…

JUDGEMENTopens in new window

…IT No.95/2020 Page 1 of 4 $~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 95/2020 PR. COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr.Zoheb Hossain, Sr. Standing Counsel with Mr.Vipul Agarwal, Jr. Standing Counsel. versus M/S SHRI RATHI STEEL LTD. ..... Respondent Through: Mr.Ved Jain & Ms.Richa Mishra, Advs. % Date of Decision: 20th January, 2022 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVIN CHAWLA J U D G M E N T M…