Rick Lunsford Trade & Investment Ltd. v. CIT 2016-TIOL- 207-SC-IT

230 Taxmann 268Supreme Court of India2015#1737 most cited
65

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 143(3)Section 147Section 1961Section 148Section 10(38)Section 132Section 132ASection 143(1)

Issues it is cited on

paper companycreditworthiness of the creditorsource of sourceshare application moneyaccommodation entrygenuineness of the transactionunexplained cash creditsection 131section 133(6)cross objectionincome-tax officersection 68

Judgments citing Rick Lunsford Trade & Investment Ltd. v. CIT 2016-TIOL- 207-SC-IT

Bipin Agarwal, New Delhi vs. DCIT, CC-2, Noida

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

ITA 924/DEL/2021[2012-13]Status: DisposedITAT Delhi12 Jan 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Nimbus Multicommodity Brokers Pvt. Ltd.(Formerly Nimbus Multicommodity Brokers Ltd.), New Delhi vs. DCIT, CC-2, Noida

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

ITA 923/DEL/2021[2012-13]Status: DisposedITAT Delhi12 Jan 2022AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 925/Del/2021 : Asstt. Year : 2010-11 Ita No. 926/Del/2021 : Asstt. Year : 2011-12 Ita No. 927/Del/2021 : Asstt. Year : 2012-13 Ita No. 928/Del/2021 : Asstt. Year : 2013-14 Ita No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aaacn0116H Ita No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Multi Commodity Brokers Pvt. Vs Dcit, Ltd. (Formerly Nimbus Multi Commodity Central Circle-2, Brokers Ltd.), 1001-1006, Narain Noida Manzil, 23, Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacn2195G Ita No. 924/Del/2021 : Asstt. Year : 2012-13 Bipin Agarwal, Vs Dcit, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (Appellant) (Respondent) Pan No. Aewpa2901C Assessee By : Sh. Rajiv Khandelwal, Ca Revenue By : Ms. Deepshikha Sharma, Cit Dr Date Of Hearing: 11.11.2021 Date Of Pronouncement: 12.01.2022

For Appellant: Sh. Rajiv Khandelwal, CAFor Respondent: Ms. Deepshikha Sharma, CIT DR
Section 132Section 153Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 925/Del/2021 : Asstt. Year : 2010-11 ITA No. 926/Del/2021 : Asstt. Year : 2011-12 ITA No. 927/Del/2021 : Asstt. Year : 2012-13 ITA No. 928/Del/2021 : Asstt. Year : 2013-14 ITA No. 929/Del/2021 : Asstt. Year : 2014-15 Nimbus Project Ltd., Vs DCIT, 1001-1006, Narain Manzil, 23, Central Circle-2, Barakhamba Road, New Delhi-110001 Noida (APPELLANT) (RESPONDENT) PAN No. AAACN0116H ITA No. 923/Del/2021 : Asstt. Year : 2012-13 Nimbus Mult…

Joint CIT (OSD) CC 7(4), Mumbai vs. M/S Shalimar Housing & Finance Ltd., Mumbai

ITA 4079/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Jun 2021AY 2013-14
Section 133(6)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Shri Shamim Yahya (AM) & Shri Pavankumar Gadale (JM) I.T.A. No. 4079/Mum/2019 (Assessment Year 2013-14) Vs. M/s. Shalimar Housing & JCIT(OSD)-CC-7(4) Room No. 659 Finance Ltd. Aayakar Bhavan 505, Shalimar Morya Park M.K. Road Andheri West Mumbai-400 020. Mumbai-400 053. PAN : AAACS6732N (Appellant) (Respondent) Assessee by Shri Vijay Mehta Department by Shri Rajesh Kumar Date of Hearing 16.03.2021 Date of Pronouncement 01.06.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the Revenue is directed against the order of learned CIT(A) dated 22.3.2019 an…

ITO-15(3)(3), Mumbai vs. Satyam Roller Flour Mills Pvt. Ltd., Mumbai

In the result, the appeal for the AY 2013-14 is allowed

ITA 373/MUM/2019[2013-14]Status: DisposedITAT Mumbai17 Mar 2021AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 373/Mum/2019 (िनधा"रण वष" / Assessment Year: 2013-14) बनाम/ Ito 15(3)(3) Satyam Roller Flour Mills R. No.452, Aayakar Bhavan, Pvt. Ltd. Vs. R-12, Ttc Industrial Area, Mumbai-400020. Midc Near Rabale Telephone Exchange, Navi Mumbai-400701. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacs4131R (अपीलाथ" /Appellant) (""थ" / Respondent) .. Revenue By: Shri T. S. Khalsa (Sr. Ar) Assessee By: Shri Suchek Anchaliya सुनवाई की तारीख / Date Of Hearing: 04/02/2021 घोषणा की तारीख /Date Of Pronouncement: 17/03/2021 आदेश / O R D E R Per Amarjit Singh, Jm:

For Appellant: Shri Suchek AnchaliyaFor Respondent: Shri T. S. Khalsa (Sr. AR)
Section 10Section 132Section 143(2)Section 28Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No. 373/Mum/2019 (िनधा"रण वष" / Assessment Year: 2013-14) बनाम/ ITO 15(3)(3) Satyam Roller Flour Mills R. No.452, Aayakar Bhavan, Pvt. Ltd. Vs. R-12, TTC Industrial Area, Mumbai-400020. MIDC Near Rabale Telephone Exchange, Navi Mumbai-400701. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACS4131R (अपीलाथ" /Appellant) (""थ" / Respondent) .. Revenue by: Shri T. S. Khalsa (Sr. AR) Assessee by: Shri Suchek Anchaliya सुनवाई की तारीख / Date of Hearing: 04/02/2021 घोषणा की तारीख /Date of Pro…

Marudhara Marketing Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 30, New Delhi

ITA 890/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Oct 2019AY 2014-15

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri P.C. Yadav, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 132Section 143Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.890/Del./2019 (Assessment Year : 2014-15) M/s. Marudhara Marketing Pvt. Ltd., vs. ACIT, C/o Ravi Gupta, Advocate, Central Circle 30, E – 6A, Kailash Colony, New Delhi. New Delhi – 110 048. (PAN : AAACM8162G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P.C. Yadav, Advocate REVENUE BY : Shri J.K. Mishra, CIT DR Date of Hearing : 04.09.2019 Date of Order : 21.10.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Marudhara Marketing Pvt. Lt…

Singhal Sunrise Steels Pvt. Ltd., Ghaziabad vs. ITO, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 3103/DEL/2015[2010-11]Status: DisposedITAT Delhi18 Sept 2019AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 3103/Del/2015 : Asstt. Year : 2010-11 Singhal Sunrise Steels Pvt. Ltd., Vs Income Tax Officer, 241, Loha Mandi, Ward-2(3), Ghaziabad Ghaziabad (Appellant) (Respondent) Pan No. Aajcs7938P Assessee By : Sh. M. S. Sekhon, Ca Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 18.09.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. M. S. Sekhon, CAFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 131Section 142(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3103/Del/2015 : Asstt. Year : 2010-11 Singhal Sunrise Steels Pvt. Ltd., Vs Income Tax Officer, 241, Loha Mandi, Ward-2(3), Ghaziabad Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AAJCS7938P Assessee by : Sh. M. S. Sekhon, CA Revenue by : Sh. N. K. Bansal, Sr. DR Date of Hearing: 21.08.2019 Date of Pronouncement: 18.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of the ld. CIT(A), Muzaffar…

M/S Manish Finlease (P) Ltd, Patna vs. ITO, Ward-2(1), Patna

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68

…` IN THE INCOME TAX APPELLATE TRIBUNAL, PATNA BENCH, PATNA BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. ITO, Ward 2(1), Patna Chandi House Exhibition Road, Patna PAN/GIR No.AACCM 6252 B (Appellant) .. ( Respondent) Assessee by : Shri A.K.Rastogi & Rakesh Kumar, ARs Revenue by : Shri Indrajeet Singh, DR Date of Hearing : 20/06/ 2019 Date of Pronouncement : 09/08/ 2019 O R D E R Per Bench This is an appeal filed by the assessee against the order of the CIT(A)-1, Patna dated 27.9.2018 for the assessment year 2010-2…

DCIT, New Delhi vs. M/S. Senorita Enterprises Pvt. Ltd., New Delhi

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR
Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5388/DEL/2015 A.Y. : 2007-08 DCIT, CIRCLE 23(2), VS. SENORITA ENTERPRISES PVT. NEW DELHI LTD., ROOM NO. 248, C.R. V-6/1, FIRST FLOOR, BUILDING, GREEN PARK EXTEN., I.P. ESTATE, NEW DELHI – 110016 NEW DELHI – 11 0002 (PAN : AAJCS7373P) (ASSESSEE) (RESPONDENT) Revenue by : Sh. Amit Katoch, Sr. DR. Assessee by : Sh. Yogesh Jagia, Adv. ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impugned Order dated 10.6.2015 of the Ld. CIT(A)-8, New…

Sheetal Infoservices Pvt. Ltd, New Delhi vs. ITO Ward-23(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4604/DEL/2019[2015-16]Status: DisposedITAT Delhi22 Jul 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4604/Del/2019 : Asstt. Year : 2015-16 Sheetal Infoservices Pvt. Ltd., Vs Income Tax Officer, L-7A(Lgf), South Extension, Ward-23(2), Part-2, New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aamcs0742A Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 22.07.2019

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 131Section 143(3)Section 147Section 150(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4604/Del/2019 : Asstt. Year : 2015-16 Sheetal Infoservices Pvt. Ltd., Vs Income Tax Officer, L-7A(LGF), South Extension, Ward-23(2), Part-2, New Delhi-110049 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAMCS0742A Assessee by : Sh. Raj Kumar Gupta, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 04.07.2019 Date of Pronouncement: 22.07.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The assessee has raised following grounds of appeal: “1. Tha…

Smg Estates (P) Ltd., Delhi vs. ACIT, Circle- 24(1), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1537/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Jul 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1537/Del/2019 : Asstt. Year : 2015-16 M/S Smg Estates (P) Ltd., Vs Acit, E-42, Greater Kailash, Part-Ii, Circle-24(1), South Delhi, Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aaics2351R Assessee By : Sh. Raj Kumar Gupta, Ca Revenue By : Ms. Ashima Neb, Sr. Dr Date Of Hearing: 03.07.2019 Date Of Pronouncement: 12.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Raj Kumar Gupta, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 115BSection 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1537/Del/2019 : Asstt. Year : 2015-16 M/s SMG Estates (P) Ltd., Vs ACIT, E-42, Greater Kailash, Part-II, Circle-24(1), South Delhi, Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAICS2351R Assessee by : Sh. Raj Kumar Gupta, CA Revenue by : Ms. Ashima Neb, Sr. DR Date of Hearing: 03.07.2019 Date of Pronouncement: 12.07.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The assessee has raised following grounds of appeal: “1. That under the facts and…

Mannat Hospitality (P) Ltd., Delhi vs. ITO, Ward- 16(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 7348/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Jun 2019AY 2009-10

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2009-10 Mannat Hospitality (P) Ltd. Income Tax Officer 325, Jagirit Enclave, Vs Ward – 16 (2) Delhi-110092 New Delhi Pan No.Aagcm0506Q (Appellant) (Respondent) Appellant By Sh. Repudaman Thakur, Ca Respondent By Ms. Rinku Singh, Sr Dr Date Of Hearing: 11/03/2019 Date Of Pronouncement: 07/06/2019 Order

Section 132Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2009-10 Mannat Hospitality (P) Ltd. Income Tax Officer 325, Jagirit Enclave, Vs Ward – 16 (2) Delhi-110092 New Delhi PAN No.AAGCM0506Q (APPELLANT) (RESPONDENT) Appellant by Sh. Repudaman Thakur, CA Respondent by Ms. Rinku Singh, Sr DR Date of hearing: 11/03/2019 Date of Pronouncement: 07/06/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 10.09.2018 of the CIT(A)-6, Delhi relating to A. Y. 2009-10.…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

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

ITA 1158/DEL/2019[2014-15]Status: DisposedITAT Delhi07 May 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

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

ITA 1157/DEL/2019[201`3-14]Status: DisposedITAT Delhi07 May 2019

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Processed Food Pvt. Ltd., New Delhi vs. ACIT, Central Circle-8, New Delhi

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

ITA 1156/DEL/2019[2013-14]Status: DisposedITAT Delhi07 May 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

ITO, Ward-10(4), Kolkata vs. M/S Gateway Enclave Pvt.Ltd., Kolkata

In the result, appeal of Revenue is dismissed

ITA 2269/KOL/2016[2012-13]Status: DisposedITAT Kolkata01 May 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 68

…1 M/s. Gateway Enclave Pvt. Ltd., AY 2012-13 आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 2269/Kol/2016 Assessment Year: 2012-13 Income-tax Officer, Wd-10(4), Vs. M/s. Gateway Enclave Pvt. Ltd. Kolkata. (PAN: AAECG 0052 F) Appellant Respondent Date of Hearing 12.02.2019 Date of Pronouncement 01.05.2019 For the Appellant Shri Shankar Halder, JCIT, Sr. DR For the Respondent Shri Manish Tiwari, FCA ORDER Per Shri A.T.Varkey…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Hadoti Punji Vikas Ltd., Kota

In the result the appeal of the revenue is dismissed and the cross

ITA 1192/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Mar 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 14ASection 68

…are artteita siftrpeor, oragR =aradlS, GAGR IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR aft fora ure wa, =nhie weer ve sft fama Rie aed, eT Wael | Waar BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM STITH stot GL. / ITA No. 1192/JP/2018 freiot ay / Assessment Year : 2010-11 D.C.L.T., oA M/s Hadoti Punji Vikas Ltd., Central Circle, Vs. C-Block, 6/7, Multimetals Campus, Kota. Large Scale Industrial Area, Kota, Rajasthan. Yar cra Ut. / TSTgse E./ PAN/GIR No.: AAACH 4047 F arfrereit / Appellant yeaelt / Respondent year /C.0. No. 44/JP/2018 (Arising out of sTaaHx atitet U. /…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1211/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Feb 2019AY 2013-14
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1099/JPR/2018[2016-17]Status: DisposedITAT Jaipur12 Feb 2019AY 2016-17
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1098/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S Oriental Power Cables Ltd., Kota

ITA 1097/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
Section 132Section 153Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1096/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke D.C.I.T., M/s Oriental Power Cables Ltd., Vs. Central Circle, Cable Nagar, NH-12, Kota, Kota. Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 4036 H vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 36/JP/2018 (Arising out of vk;dj vihy la-@ITA No. 1096/JP/2018) fu/kZkj.k…