Raj Kumar Chawla v. ITO

145 Taxmann 12High Court2005#8072 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also reported as

1 SOT 934

Sections most often in play

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 120(3)Section 139Section 139(1)

Issues it is cited on

section 140a(1)section 140asection 140section 292bbsection 21section 158bcsection 292bsection 158bsection 292section 158section 29regular assessment

Judgments citing Raj Kumar Chawla v. ITO

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

…he requirement of issuance of a notice under section 143(2) is mandatory and cannot be brought within the meaning of a procedural irregularity. Apart from that, we find that the “Special Bench” of the ITAT, Delhi in the case of Raj Kumar Chawla vs. ITO (2005) 1 SOT 934 (Delhi) (SB), had held that return of income filed pursuant to notice under section 148 of the Act must assume and be treated to be a return of income filed under section 139 of the Act and the assessment must thereafter be made under section 143 or 144 of the Act after complying with the mandatory provisions. Also, it was observed that pursuant to…

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

…15 Sanghi Textiles Privarte Limited vs. ITO Commissioner of Income Tax vs. Cherian Abraham (2022) 444 ITR 420 (Karnataka). Apart from that, the Ld. AR had relied on the order of the ITAT (Special Bench), Delhi, in the case of Raj Kumar Chawla vs. ITO (2005) 1 SOT 934 (Delhi) (SB). The Ld. AR submitted that as the framing of the assessment under section 147 r.w.s 144B of the Act, dated 30/03/2022, presupposes the issuance of notice under section 143(2) of the Act, which in the present case had not been done, therefore, the assessment order so passed cannot be sustained and is liable to be knocked down. 17. We h…

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 38/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 37 & 38/AHD/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/s Venus Infrastructure and Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. PAN: AAHCS6254J (Applicant) (Respondent) Revenue by : Shri Akhilendra Pratap Yadaw Assessee by : Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date…

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 37/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2008-09

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

…आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 37 & 38/AHD/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/s Venus Infrastructure and Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. PAN: AAHCS6254J (Applicant) (Respondent) Revenue by : Shri Akhilendra Pratap Yadaw Assessee by : Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. Parmar, & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date…

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

ITA 32/RJT/2020[2012-13]Status: DisposedITAT Rajkot01 Mar 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Girishbhai Nanjibhai Solanki Vs. ITO A-202, Shyamal Plaza, Nr. Raiya Ward-1(1)(2), Circle, Raiya Road, Rajkot Rajkot PAN: AFPPB7122Q (Applicant) (Respondent) आयकरअपीलसं./ITA Nos. 38,39 & 40/Rjt/2020 िनधा"रणवष"/Asstt. Years:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Chandresh Nanjibhai Bhayani Vs. ITO A-202, Sh…

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

ITA 31/RJT/2020[2011-12]Status: DisposedITAT Rajkot01 Mar 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Girishbhai Nanjibhai Solanki Vs. ITO A-202, Shyamal Plaza, Nr. Raiya Ward-1(1)(2), Circle, Raiya Road, Rajkot Rajkot PAN: AFPPB7122Q (Applicant) (Respondent) आयकरअपीलसं./ITA Nos. 38,39 & 40/Rjt/2020 िनधा"रणवष"/Asstt. Years:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Chandresh Nanjibhai Bhayani Vs. ITO A-202, Sh…

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.1022 to 1025/AHD/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 to 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad. PAN: ABDPG8899D (Applicant) (Respondent) Assessee by : Shri P.D. Shah, A.R Revenue by : Shri Alpesh Parmar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 20/09/2022 घोषणा क" तारीख /Date of Pronouncement: 23/11/2022 आदेश/O R…

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1192/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1182 & 1192/AHD/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad. PAN: AONPP8301C (Applicant) (Respondent) Assessee by : Shri Prakash D. Shah, A.R Revenue by : Shri Purushottam Kumar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 10/01/2…

CHIRAG ISHWARBHAI PATEL,AHMEDABAD vs. THE ITO, WARD-3(3)(6), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1182/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 1182 & 1192/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad.

For Appellant: Shri Prakash D. Shah, A.RFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 271(1)(c)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 1182 & 1192/AHD/2019 िनधा"रण वष"/Asstt. Year: 2010-11 Chirag Ishwarbhai Patel, I.T.O., 49 Dharamanth Prabhu Society, Vs. Ward-3(3)(6), Near Adishawar Society, Ahmedabad. Nikol Road, Naroda, Ahmedabad. PAN: AONPP8301C (Applicant) (Respondent) Assessee by : Shri Prakash D. Shah, A.R Revenue by : Shri Purushottam Kumar, Sr.D.R सुनवाई क" तारीख/Date of Hearing : 10/01/2…

THE DCIT, CIRCLE-4(1)(1),, AHMEDABAD vs. SPECIFIC CERAMIC LTD.,, GANDHINAGAR

In the result the appeal filed by the Revenue is dismissed

ITA 121/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad24 Jun 2021AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 121/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/S. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad.

For Appellant: Shri M.S. Chhajad, A.RFor Respondent: Shri R.R. Makwana, Sr.D.R
Section 139Section 143Section 143(2)Section 143(3)Section 147Section 148Section 292B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ B’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 121/AHD/2019 िनधा"रण वष"/Asstt. Year: 2008-2009 D.C.I.T., M/s. Specific Ceramics Ltd., Circle-4(1)(1), Vs. C 601-602, Part-C, Ahmedabad. Tower Indraprasth Complex, Thaltej Road, Ahmedabad. PAN: AACCS1413N (Applicant) (Respondent) Revenue by : Shri R.R. Makwana, Sr.D.R Assessee by : Shri M.S. Chhajad, A.R सुनवाई क" तारीख/Date of Hearing : 08/06/2021 घोषणा क" तारी…

M/S. GANAPATI BREWERIES LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the Assessee’s Appeal is allowed for statistical purposes

ITA 3236/DEL/2015[2004-05]Status: DisposedITAT Delhi22 Sept 2020AY 2004-05

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi(Through Video Conference) A.Y. : 2004-05

Section 143(2)Section 147Section 148Section 68

…thin the stipulated time period. Reliance was also placed on the following decisions: (1) CIT vs. Rajeev Sharma (2010) 192 Taxman 197 (All.) (2) DGIT vs. Alpine Electronics Asia Pte. Ltd. (2012) 18 taxmann.com 246 (Delhi); (3) ITO vs. Raj Kumar Chawla (2005) 1 SOT 934 (Del) (SB) ; and (4) ITO vs. Aligarh Auto Centre (2013) 34 taxmann.com 322 (Agra-Trib.). However, no evidences in support of such allegation was filed. The L. AR could not explain whether any objection on this ground was made during the assessment proceeding. Further, no additional ground was filed before me in this regard. The Ld. AR was asked t…

KAMLA CRAFT PACK PVT. LTD.,AHMEDABAD vs. ITO, WARD-2(1)(2), AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

ITA 810/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.810/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft Pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. Pan: Aaack7985K

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.K. Goel, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 292BSection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.810/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 Kamla Craft pack Pvt. Ltd., I.T.O, 5, Vasukanan, Nr. Lotus Flats, Vs. Ward-2(1)(2), Ashram Road, Ahmedabad. Ahmedabad-38001. PAN: AAACK7985K (Applicant) (Respondent) Assessee by : Shri Hem Chhajed, A.R Revenue by : Shri N.K. Goel, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 24/12/2019 घोषणा क" तार"ख /Date of Pronouncement: 20/01/2020 आदेश/O R D E R PER WASEEM AH…

KIRTI MILEX LIMITED,AHMEDABAD vs. ITO, WARD-2(1)(2),, AHMEDABAD

In the result the appeal filed by the assessee is allowed in part

ITA 686/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad20 Jan 2020AY 2008-09

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No.686/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/S. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2Nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad.

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.K. Goel, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 292BSection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.686/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 M/s. Kirti Milex Ltd., I.T.O, 5, Vasukanan, 2nd Floor, Vs. Ward-2(1)(2), Nr.Lotus Flats, Ashram Road, Ahmedabad. Ahmedabad. PAN: AAACK6247J (Applicant) (Respondent) Assessee by : Shri Hem Chhajed, A.R Revenue by : Shri N.K. Goel, Sr. D.R सुनवाई क" तार"ख/Date of Hearing : 24/12/2019 घोषणा क" तार"ख /Date of Pronouncement: 20/01/2020 आदेश/O R D E R PER WASEEM AH…

M/S VEENA ENTERPRISES LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result appeal of the assessee is allowed

ITA 2517/DEL/2013[2004-05]Status: DisposedITAT Delhi09 Oct 2015AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. H. S. Sidhu, Jm Ita No. 2517/Del/2013 : Asstt. Year : 2004-05 M/S Veena Enterprises Ltd., Vs Assistant Commissioner Of 81, Vigyan Vihar, Income Tax, Circle 17(1), New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aaacv3918K Assessee By : Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, Fca Sh. Deepesh Jain, Ca & Sh. Udit Naresh, Adv. Revenue By: Sh. J. P. Chandrakar, Sr. Dr Date Of Hearing : 15.07.2015 Date Of Pronouncement : 09.10.2015 Order Per N.K. Saini, A.M. This Is An Appeal By The Assessee Against The Order Dated 22.01.2013 Of The Ld. Cit(A)-19, New Delhi.

For Appellant: Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, FCAFor Respondent: Sh. J. P. Chandrakar, Sr. DR
Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. H. S. Sidhu, JM ITA No. 2517/Del/2013 : Asstt. Year : 2004-05 M/s Veena Enterprises Ltd., Vs Assistant Commissioner of 81, Vigyan Vihar, Income Tax, Circle 17(1), New Delhi-110092 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACV3918K Assessee by : Sh. Ajay Vohra, Sr. Adv. Sh. Rohit Garg, FCA Sh. Deepesh Jain, CA & Sh. Udit Naresh, Adv. Revenue by: Sh. J. P. Chandrakar, Sr. DR Date of Hearing : 15.07.2015 Date of Pronouncement : 09.10.2015 ORDER PER N.K. SAINI, A.M. This is an appeal by the Assessee against the or…

Raj Kumar Chawla v. ITO (145 Taxmann 12) — Cited in 14 Judgments | BharatTax