Sedco Forex International Drill. Inc. v. CIT

12 SCC 717Supreme Court of India2005#276 most cited

What is Sedco Forex International Drill. Inc. v. CIT authority for?

A cardinal principle of tax law is that the law in force for the relevant assessment year applies unless expressly or necessarily provided otherwise. A retrospective tax provision stated to be 'for the removal of doubts' is not presumed retrospective if it alters or changes the law as it earlier stood.

285

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2008 to 2025.

Also referred to as

Sedco Forex International Drill Inc v CIT · 12 SCC 717 · retrospective tax provision · removal of doubts clause · clarificatory amendment · statutory interpretation · law in force · relevant assessment year · alters or changes law · Section 14A · Section 143

Also reported as

149 Taxmann 352

Sections most often in play

Section 14ASection 143(3)Section 115JBSection 8DSection 36(1)(vii)Section 36(1)(viia)Section 250Section 143(1)
Read the full judgment

Issues it is cited on

section 9(1)(ii)section 80absection 73clarificatory amendmentretrospective amendmentsection 9(1)disallowance under section 14asection 80aunabsorbed depreciationsection 119disallowance u/s 14abook profits

Judgments citing Sedco Forex International Drill. Inc. v. CIT

Ram Singh, Haryana vs. ITO Ward 3(1), Haryana

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

ITA 893/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Rajender Singh, Gurgaon vs. ITO, Gurgaon

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

ITA 892/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Mangla Apprels India P.Ltd, New Delhi vs. ACIT, Circle-16(1), New Delhi

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

ITA 889/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Lds Guarding Solutions P.Ltd, Delhi vs. DCIT, New Delhi

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

ITA 888/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Lakhan Singh, Gurgaon vs. Ward-2(1), Gurgaon

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

ITA 176/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Indaksh Solutions P.Ltd, New Delhi vs. ITO, Ward-12(2), New Delhi

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

ITA 1187/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Bholeshwar Chopra, Delhi vs. ITO, Ward 68(6), New Delhi

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

ITA 1183/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Seagull Laboratories P.Ltd, New Delhi vs. ACIT, Circle-23(2), New Delhi

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

ITA 1182/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Sun Airvoice P.Ltd, Delhi vs. ACIT, Circle 24(2), New Delhi

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

ITA 1181/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Satya Prakash, Shamli vs. ITO, Ward-3(1)(5), Shamli

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

ITA 1178/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Satya Parkash, Shamli vs. ITO, Ward-3(1)(5), Shamil

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

ITA 1177/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Encotec Energy (India) P.Ltd, Delhi vs. ACIT, Circle-8(2), New Delhi

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

ITA 1169/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Virender Kumar, Gurgaon vs. ITO, Ward 4(1), Gurgaon

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

ITA 1156/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Virender Kumar, Gurgaon vs. ITO, Ward-4(1), Gurgaon

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

ITA 1155/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Prabhanjan Yadav, Gurgaon vs. ITO, Ward-4(1)(5), Aligarh

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

ITA 1154/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Prabhanjan Yadav, Gurgaon vs. ITO, Ward 4(1)(5), Aligarh

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

ITA 1153/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Bhuwan Sharma, New Delhi vs. ITO, Ward 71(2), New Delhi

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

ITA 1142/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Aspiration Clothing, New Delhi vs. DCIT, Circle-20(1), New Delhi

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

ITA 1133/DEL/2022[2017-18]Status: DisposedITAT Delhi15 Jun 2022AY 2017-18

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

S S Saib Constructions P.Ltd, Delhi vs. ACIT, Circle-2(1), Faridabad

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

ITA 1131/DEL/2022[2018-19]Status: DisposedITAT Delhi15 Jun 2022AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…

Nanak Chand Sharma, Faridabad vs. ITO, Ward-2(1), Faridabad

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

ITA 1129/DEL/2022[2019-20]Status: DisposedITAT Delhi15 Jun 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kediaआ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., Acit, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. Pan No. Aaccp4397E New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बनाम 26-A, Block 7,Gokul Dham Society Lig Flats, Sector : 135, Noida, Vs. Ward : 49 (3) Gautam Buddha Nagar (U.P.) Pan No. Alnpk4727G New Delhi. िनधा"रतीक"ओरसे /Assessee By : N O N E; राज"वक"ओरसे / Department By : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1182/Del/2022 िनधा"रणवष"/ Assessment Year: 2019-20 Seagull Laboratories Pvt. Ltd., Acit, बनाम D-3, Lajpat Nagar-1, Circle : 23 (2) New Delhi–110 024. New Delhi. Vs. Pan No. Aabcs2833D

For Appellant: N o n eFor Respondent: Shri Abhishek Kumar, Sr. D. R

…1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 1051/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Pratham Motors Pvt. Ltd., ACIT, बनाम Suite No. 702, Nilgiri Place, 9 – Bara Khamba Road, Vs. Circle : 20 (1) New Delhi–110 001. PAN No. AACCP4397E New Delhi. िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by : Shri Abhishek Kumar, Sr. D. R.; A N D आ.अ.सं./ I.T.A No. 1069/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19 Manoj Kumar Srivastav Income Tax Officer, बना…