Sangam Cinema v. CIT

197 Taxmann.com 203Supreme Court of India2011#11261 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

rejection of books of accountloose paperssection 153dsection 133section 133(6)section 153section 153asection 15section 13section 143personcompany

Judgments citing Sangam Cinema v. CIT

DCIT, CENTRAL CIRCLE- 15, NEW DELHI vs. BRAHAMPUTRA INFRASTRUCTURE LTD., NEW DELHI

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

BRAHMAPUTRA INFRAPROJECTS LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

BRAHMAPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15 , NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4120/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

BRAHMAPUTRA INFRAPROJECTS LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4119/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4118/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4117/DEL/2018[2008-09]Status: DisposedITAT Delhi31 May 2023AY 2008-09

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A Nos. 4117 TO 4123/Del/2018 िनधा"रण वष"/Assessment Years: 2008-09 TO 2011-12 M/s. Brahmaputra DCIT, Infrastructure Ltd. [Formerly बनाम known as Mewar Industries Vs. Central Circle : 15, Ltd.] Brahmaputra House, New Delhi. A-7, Mahipalpur, New Delhi – 110 037. PAN No. AAACM0525D A N D आ.अ.सं .I.T.A No. 5123/Del/2018 िनधा"रण वष"/Assessment Year: 2010-11 DCIT, M/s. Brahmaputra बनाम Infras…

DCIT-1(1), BHOPAL vs. M/S GLOBUS MEGA PROJECT PVT. LTD, BHOPAL

In the result, both the appeals filed by the Revenue are dismissed and C

ITA 577/IND/2018[2010-11]Status: HeardITAT Indore08 Sept 2022AY 2010-11
For Appellant: Shri P.K. Mitra, CIT/DRFor Respondent: Shri Manoj Fadnis, A.R
Section 132Section 142ASection 143Section 143(3)Section 153CSection 40Section 69C

…t itself was available to the department. There was no requirement to refer the matter to the DVO u/s. 142A of the Act and no addition can be made u/s. 69C of the Act. Relying upon the Hon’ble Supreme Court judgment in the case of Sargam Cinema vs. CIT [2011] 197 Taxmann.com 203 (SC), the Ld. CIT(A) held that without rejection of books, the A.O. is not supposed to refer the case to DVO and therefore deleted the additions made by the assessing officer. The assessee further produced before the Ld. CIT(A), copy of the ledger account of legal and professional fees paid to various parties namely Municipal Corporation,…

Sangam Cinema v. CIT (197 Taxmann.com 203) — Cited in 9 Judgments | BharatTax