Which sections of the Income Tax Act does Rustagi Engineering Udyog (P.) Ltd. v. Deputy Commissioner of Income-tax come up under?

It is most often cited in judgments turning on Section 143(3), Section 68, Section 115BBE, Section 250, Section 142(1), Section 143(2).

Rustagi Engineering Udyog (P.) Ltd. v. Deputy Commissioner of Income-tax

Q: How many judgments cite Rustagi Engineering Udyog (P.) Ltd. v. Deputy Commissioner of Income-tax?

25 judgments on BharatTax cite Rustagi Engineering Udyog (P.) Ltd. v. Deputy Commissioner of Income-tax (382 ITR 443), spanning 2017 to 2026.

382 ITR 443High Court2016#4696 most cited

What is Rustagi Engineering Udyog (P.) Ltd. v. Deputy Commissioner of Income-tax authority for?

An amalgamation that has been brought to the notice of the Assessing Officer is void ab initio, meaning it is invalid from the beginning.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Rustagi Engineering Udyog · section 143(3) · section 68 · section 115BBE · section 250 · section 142(1) · section 143(2) · section 145 · section 147 · amalgamation · void ab initio · scheme of arrangement · demerger

Sections most often in play

Section 143(3)Section 68 Section 115BBE Section 250 Section 142(1)Section 143(2)Section 145 Section 147

Issues it is cited on

section 39 section 170 transferee company section 2(31)resulting company carry forward of losses transferor company scheme of arrangement demerger amalgamation section 48 section 17

Judgments citing Rustagi Engineering Udyog (P.) Ltd. v. Deputy Commissioner of Income-tax

HCL INFOSYSTEMS LTD,NEW DELHI vs. DCIT CIRCLE-25(2), NEW DELHI

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

ITA 8055/DEL/2019[2006-07]Status: DisposedITAT Delhi09 Apr 2026AY 2006-07

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarhcl Infosystems Ltd Vs. Dcit 806, 96, Nehru Place, Circle-25(2) South Delhi 110019 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaach 2420 C Appellant .. Respondent

For Appellant: Sh. Deepesh Jain, Adv. &For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(2)Section 143(3)Section 144Section 250Section 68

…med by the Hon'ble Apex Court in (2024) 462 ITR 462)  International Hospital Ltd. v. DCIT: [2024] 167 taxmann.com 317 (Delhi)[26-09-2024]  BDR Builders and Developers Pvt. Ltd. v. ACIT: W.P.(C) 3174/2015 (Del.)  Rustagi Engineering Udyog Pvt. Ltd. v. DCIT: 382 ITR 443 (Del.)  CIT v. Micron Steels (P.) Ltd.: 233 Taxman 120 (Del)  ACIT v. Micra India (P.) Ltd.: 231 Taxman 809 (Del)  Emerald Company Ltd. v. ITO: [2016] 176 TTJ 276 (Kol Trib.)  Siemens Ltd. v. DCIT: [2023] 199 ITD 470 (Mum Trib) 9. Reliance was placed on:-  Ritz Theatre Vs. Income-tax Officer: [2010] 194 taxman 544 (Delhi)  Jazzy Creations P…

ACIT, DELHI vs. CARDIO TECHNOVENTION, DELHI

In the result, the appeal is allowed

ITA 1532/DEL/2025[2010-11]Status: DisposedITAT Delhi22 Jan 2026AY 2010-11

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

Section 143(3)Section 147Section 148

…(2018) 90 taxmann.com 369 (Del.) o CIT vs. Vived Marketing Services (P) Ltd., ITA.No.273/2009 dated 17th September, 2009 2 | P a g e o BDR Builders & Developers (P) Ltd. v. ACIT [HC] (Delhi) (WP 2712/2016) o Rustagi Engineering Udyog (P) Ltd. v. DCIT (2016) 382 ITR 443 (Delhi)(HC) o CIT v. Micron Steels (P) Ltd. (2015) 372 ITR 386 (Del) o CIT v. Dimension Apparels (P) Ltd. [2015] 370 ITR 288 (Delhi) 17. Upon careful consideration of the submission of the appellant and the facts of the case, it is seen that the appellant firm was dissolved on April 1, 2014. At the time of survey and at the time of issuance of no…

VARAM CAPITAL PVT. LTD.,CHENNAI vs. DCIT, CORP. CIRCLE-3(1), CHENNAI

In the result, appeal of the assessee is allowed

ITA 1222/CHNY/2025[2017-18]Status: DisposedITAT Chennai01 Sept 2025AY 2017-18

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI HON'BLE S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri T.V.Muthuabhirami, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

Section 143(3)Section 144Section 263Section 68

…ice of the assessing officer, is void ab initio as held in the following decisions: - BDR Builders & Developers (P.) Ltd. v. Asstt. CIT [2017] 85 taxmann. com 146 / 397 ITR 529 (Delhi) - Rustagi Engineering Udyog (P.) Ltd. v. Dy. CIT [2016] 67 taxmann.com 284/382 ITR 443 (Delhi) - Khurana Engineering Ltd. v. Dy. CIT [2013] 34 taxmann.com 261/217 Taxman 75 (Mag.)/ [2014] 364 ITR 600 (Guj) - Takshashila Realties (P.) Ltd. v Dy. CIT [2017] 77 taxmann.com 160 (Guj.) - Alamelu Veerappan v. ITO [2018] 95 taxmann.com 155/257 Taxman 72 (Mad.) 10. In the present case, we have gone through para 12 of the order dated 09.07…

PEEYUSH AGARWAL,JAIPUR, RAJASTHAN vs. ITO, WARD 1(5), JAIPUR, JAIPUR, RAJASTHAN

In the result Ground and 1 and 2 raised by the assessee are allowed

ITA 488/JPR/2025[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Vijay Goyal, C.A. &For Respondent: Mrs. Alka Gautam, CIT

Section 115BSection 143(2)Section 143(3)Section 145(3)Section 250Section 68Section 69A

…8. Goyal Gases (P.) Ltd Vs. Commissioner of Income-Tax [1997] 38-39 94 TAXMAN 57 (DELHI) 9. PCIT Vs. Aditya Birla Telecom Ltd. [2019] 105 Taxmann.Com 40-44 206 (Bombay) 10. Rustagi Engineering Udyog (P.) Ltd Vs. Deputy Commissioner 45-50 of Income-Tax [2016] 382 ITR 443 (Delhi). 11. Principal Commissioner of Income-Tax Vs. Meenakshi Overseas 51-59 (P.) Ltd [2017] 82 Taxmann.Com 300 (Delhi) 12. CIT Vs. Shri Jawahar Lal Oswal, DBITA 49/1999 (Punjab & 60-71 Haryana HC) 13. Commissioner Of Income-Tax Vs. Neel Giri Krishi Farms (P.) 72-74 Ltd. [2013] 218 Taxman 95 (Allahabad)(MAG.) 14. R.B. Jessaram Fatehchand (Sugar…

JAJOO RASHMI REFRACTORIES LIMITED,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE 4-JAIPUR,, JAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed for\nstatistical purposes

ITA 209/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19

For Appellant: Ms. Prabha Rana, AdvocateFor Respondent: Shri Gaurav Awasthi, JCIT-DR

Section 131Section 145Section 147Section 69C

…ated 19 November, 2015 in ITA No. 108 of 2013 (Commissioner\nof Income Tax-IV v. Independent Media P. Limited), Oriental\nInsurance Company Limited v. Commissioner of Income Tax\n(2015) 378 ITR 421 (Del), Rustagi Engineering Udyog (P.)\nLimited v. DCIT (2016) 382 ITR 443 (Del), Agya Ram v. CIT\n(2016) 386 ITR 545 (Del) and Rajiv Agarwal v. ACIT (decision\ndated 16 March, 2016 in Writ Petition (Civil) No. 9659 of 2015).\nb) Your honour, kindly see Ld. AO order page no. 2 table row no. 1\nwherein it appears that notice u/s 148 was issued on 29.03.2022\nand thereafter the Ld. AO had not taken any action till 09.12.2…

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

ITA 170/JPR/2024[2010-11]Status: DisposedITAT Jaipur20 May 2025AY 2010-11

For Appellant: Shri Akul Agarwal, C.A. (thr. V.C.)For Respondent: Shri Arvind Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 156Section 234ASection 250

…amalgamation having been brought to the notice of the assessing officer, is\nvoid ab initio as held in the following decisions:\na) BDR Builders and Developers Pvt. Ltd. v ACIT - [2017] 397 ITR 529 (Del)\nb) Rustagi Engineering Udyog (P.) Ltd. v DCIT - [2016] 382 ITR 443 (Del)\nc) Khurana Engineering Ltd. v DCIT - [2014] 364 ITR 600 (Guj)\nd) Takshashila Realties (P) Ltd. v DCIT - [2017] 77 taxmann.com 160 (Guj.)\ne) Alamelu Veerappanv ITO - [2018] 257 Taxman 72 (Madras)\nFurther, the case laws relied upon at the time of filing written submissions before the Hon'ble\nCIT(A) are as follows:-\nS.no Name of the case…

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT

Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…assessment/reassessment/addition. i) PCIT v. Aditya Birla Telecom Ltd. [2019] 105 taxmann.com 206 (Bombay) 26 Suwalka and Suwalka Properties and Builders Pvt. Ltd. vs. ACIT ii) Rustagi Engineering Udyog (P.) Ltd vs. Deputy Commissioner of Income-tax [2016] 382 ITR 443 (Delhi). iii) Principal Commissioner of Income-tax vs. Meenakshi Overseas (P.) Ltd [2017] 82 taxmann.com 300 (Delhi) iv) CIT vs. Shri Jawahar Lal Oswal, DBITA 49/1999 (Punjab & Haryana HC) v) Commissioner of Income-tax v. Neel Giri Krishi Farms (P.) Ltd. [2013] 218 Taxman 95 (Allahabad)(MAG.) a.3.(v) Cash sales cannot be treated as unexplained c…

ACIT CIRCLE 1(2)(1) , MUMBAI vs. M B PATIL CONSTRUCTION LIMITED , MUMBAI

ITA 98/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19

Section 143(3)Section 145(3)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Deputy Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and Infrastructure Limited of Income Tax- 1(…

M/S M.B.PATIL CONSTRUCTIONS LIMITED,MUMBAI vs. INCOME TAX DEPARTMENT, NATIONAL FACELESS ASSESSMENT CENTRE, , DELHI

ITA 303/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Apr 2024AY 2018-19

Section 143(3)Section 145(3)Section 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.303/Mum/2023 (Assessment Year :2018-19) M/s. Patil Construction and Vs. Deputy Infrastructure Limited (M.B. Patil Constructions Limited since amalgamated) Flat No.02, Swadin Sadan 'C' Road Churchgate, Mumbai – 400 021 (Appellant) Commissioner of Income Tax-1(2)(1) Mumbai Aayakar Bhawan Mumbai Maharashtra (Respondent) PAN/GIR No.AAFCP4151P .. ITA No.98/Mum/2023 (Assessment Year :2018-19) Asst. Commissioner Vs. M/s. Patil Construction and of Income Tax- 1(2)(1) Mumbai Aayakar…

DCIT, LUDHIANA vs. M/S RELIGARE TECHNOVA IT SERVICES LTD., NEW DELHI

In the result, the ground no

ITA 656/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)

…(Del) - Jitendra Chandralal Navlani Vs. UOI(2016) 386 ITR 288 (Bom) - BDR Builders & Developers Pvt. Ltd. Vs. ACIT (2017) 397 ITR 529 (Del) - Pr. CIT Vs. Maruti Suzuki India Ltd. (2017) 397 ITR 681 (Del) - Rustagi Engineering Udyog Pvt. Ltd. V. Dy. CIT (2016) 382 ITR 443 (Del). - CIT v. Intel Technology India (P) Ltd. (2016) 380 ITR 272 (Kar.) 3.4 It was accordingly submitted that the ld CIT(A) failed to appreciate that the order passed by the AO in the name of M/s Religare Technova IT Services Ltd. on 24th December, 2010 was not sustainable in law since it was passed in the name of the company which had already…

M/S HEALTHFORE TECHNOLOGIES LTD.,NEW DELHI vs. DCIT, LUDHIANA

In the result, the ground no

ITA 622/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Mar 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: None (Written Submission)For Respondent: Shri Rohit Sharma, CIT DR

Section 143(3)

TRISHUL BUILDTECH INFRASTRUTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…Technology (India) Pvt Ltd (2016) 380 ITR 272 (Kar.) f) Teleperformance Global Services (P) Ltd v. ACIT (2021) 435 ITR 725 (Bom.) g) Takshashila Realities (P.) Ltd. v. DCIT (2017) 77 taxmann.com 160 (Guj.) h) Rustagi Engineering Udyog (P.) Ltd. v. DCIT (2016) 382 ITR 443 (Del.) i) Gayatri Microns Ltd. v. ACIT (2020) 114 taxmann.com 318 (Guj.) j) BDR Builders & Developers (P.) Ltd. v. ACIT (2017) 397 ITR 529 (Del.) k) Alok Knit Exports Ltd v. DCIT (2021) 130 taxmann.com 457 (Bom) l) Spice Infotainment Ltd. v. CIT (2012) 247 CTR 500 (Del.), SLP dismissed in C.A. No. 285 of 2014 dated 02.11.2017 m) ACIT v. Neha Ente…

TRISHUL BUILDTECH INFRASTRUCTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

TRISHUL BUILDTECH INFRASTRUCTURE (P) LTD.,,BANGALORE vs. JCIT, BANGALORE

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

ACIT CENTRAL CIRCLE-1 , JAIPUR vs. MAHENDRA KUMAR AGARWAL, JAIPUR

In the result, appeal of the revenue is dismissed

ITA 172/JPR/2022[ABUPK2500L]Status: DisposedITAT Jaipur22 Nov 2022

For Appellant: Shri Kapil Khejrolia (CA)For Respondent: Shri A.S. Nehra (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 115BSection 143(2)Section 143(3)Section 68

…r investigation but not the final basis of assessment/reassessment/addition. i) PCIT v. Aditya Birla Telecom Ltd. [2019] 105 taxmann.com 206 (Bombay) Case Law PB page 107-112 ii) Rustagi Engineering Udyog (P.) Ltd vs. Deputy Commissioner of Income-tax [2016] 382 ITR 443 (Delhi). Case Law PB page 113-119 iii) Principal Commissioner of Income-tax vs. Meenakshi Overseas (P.) Ltd [2017] 82 taxmann.com 300 (Delhi) Case Law PB page 120-129 14 Shri Mahendra Kumar Agarwal, Jaipur. iv) CIT vs. Shri Jawahar Lal Oswal, DBITA 49/1999 (Punjab & Haryana HC) Case Law PB page 130-142 v) Commissioner of Income-tax v. Neel Giri…

INCOME TAX OFFICER , JAIPUR vs. RAJ KUMAR NOWAL, JAIPUR

In the result, this appeal of the revenue is dismissed

ITA 165/JPR/2022[2017-18]Status: DisposedITAT Jaipur22 Nov 2022AY 2017-18

For Appellant: Shri Kapil Khejrolia (CA)For Respondent: Shri A.S. Nehra (Addl. CIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 68

…r investigation but not the final basis of assessment/reassessment/addition. i) PCIT v. Aditya Birla Telecom Ltd. [2019] 105 taxmann.com 206 (Bombay) Case Law PB page 107-112 ii) Rustagi Engineering Udyog (P.) Ltd vs. Deputy Commissioner of Income-tax [2016] 382 ITR 443 (Delhi). Case Law PB page 113-119 iii) Principal Commissioner of Income-tax vs. Meenakshi Overseas (P.) Ltd [2017] 82 taxmann.com 300 (Delhi) Case Law PB page 120-129 iv) CIT vs. Shri Jawahar Lal Oswal, DBITA 49/1999 (Punjab & Haryana HC) Case Law PB page 130-142 v) Commissioner of Income-tax v. Neel Giri Krishi Farms (P.) Ltd. [2013] 218 Taxman…

INCOME TAX OFFICER, JAIPUR vs. MOTISONS JEWELLERS LTDL, JAIPUR

ITA 161/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Sept 2022AY 2017-18

For Appellant: Shri Vijay Goyal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a

Section 142(1)Section 143(2)Section 143(3)Section 68

…on but not the final basis of assessment/reassessment/addition. i) PCIT v. Aditya Birla Telecom Ltd. [2019] 105 taxmann.com 206 (Bombay) (Copy at Case Law PB Page No. 107-112) ii) Rustagi Engineering Udyog (P.) Ltd vs. Deputy Commissioner of Income-tax [2016] 382 ITR 443 (Delhi). (Copy at Case Law PB Page No. 113-119) iii) Principal Commissioner of Income-tax vs. Meenakshi Overseas (P.) Ltd [2017] 82 taxmann.com 300 (Delhi) (Copy at Case Law PB Page No. 120-129) iv) CIT vs. Shri Jawahar Lal Oswal, DBITA 49/1999 (Punjab & Haryana HC) (Copy at Case Law PB Page No. 130-142) v) Commissioner of Income-tax v. Neel Giri…

PR. COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LIMITED

C.A. No.-005409-005409 - 2019Supreme Court25 Jul 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 143(2)Section 260ASection 92C

…d limitation in terms of Section 153(1) read with Section 153 (4) of the Act. (v) The assessment framed in the name of the amalgamating Company is invalid: 19 [2017] 397 ITR 529 (Del) 20 [2016] 382 ITR 443 (Del) 21 [2014] 364 ITR 600 (Guj) 22 [2017] 77 taxmann.com 160 (Guj.) 23 [2018] 257 Taxman 72 (Madras) 13 • In terms of Section 170(2) of the Act, once the amalgamation is effective, assessment in respect of the income of the amalgamating company upto the appointed date has to be in the name of the amalgamated company as successor…

AMBEY CONSTRUCTION COMPANY,BATHINDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the appeal of the assessee is allowed

ITA 121/ASR/2017[2011-12]Status: DisposedITAT Amritsar21 Feb 2019AY 2011-12

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner Of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (Appellant) (Respondent) Pan No. Aanfa7199K

For Appellant: Dr. Rakesh GuptaFor Respondent: Sh. M. P. Singh, CIT DR

Section 143(3)Section 145(3)Section 147Section 148Section 282Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR Before Sh. N. S. Saini, Accountant Member And Sh. N. K. Choudhry, Judicial Member ITA No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (APPELLANT) (RESPONDENT) PAN No. AANFA7199K Assessee by : Dr. Rakesh Gupta Revenue by : Sh. M. P. Singh, CIT DR Date of Hearing :19.02.2019 Date of Pronouncement : 21.02.2019 ORDER Per N. S. Saini, AM: This is an appeal filed by the assessee against the order of CIT(A), Bathinda dated…

RADIANCE STOCK TRADERS PVT. LTD.,DELHI vs. ITO, WARD- 20(4), NEW DELHI

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

ITA 4542/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Nov 2018AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Sh. Gautam Jain, Adv. & Sh. LalitFor Respondent: Sh. S.L. Anuragi, Sr. DR

Section 147Section 234BSection 68

…5 (Del) CIT vs. Supreme Polypropolene (P.) Ltd. dated 26.04.2013 (introduction of share capital) 31. 393 ITR 157 (Del) Amsa India (P) Ltd. v. CIT 32. 375 ITR 460 (Del) Krown Agro Foods (P) Ltd. v. ACIT. 33. 378 ITR 421 (Del) Oriental Insurance Co. v. CIT 34. 382 ITR 443 (Del) Rustagi Engineering Ldyog(P)Ltd. v. DCIT 35. 386 ITR 545 (Del) Agya Ram v. CIT 36. ITA No. 108/2015 dated 19.11.2015 (Del) CIT v. Independent Media (P) Ltd. 37. 395 ITR 255 Rajiv Agarwal v. ACIT 38. 395 ITR 677 (Del) Pr. CIT v. Meenakshi Overseas (P) Ltd. v. ITO 39. 396 ITR 5 (Del) Pr. CIT v. RMG Plyvinyl (I) Ltd. 40. 398 ITR 198 Sabh Infra…

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