Siemens Information System Ltd. v. ACIT & Others

SH. ATAR SINGH,FARIDABAD vs. ITO WARD-1(1), FARIDABAD

In the result, Appeal of the Assessee is partly allowed

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shuklai.T.A. No. 2732/Del/2025 (A.Y 2012-13) Sh. Atar Singh Vs Income Tax Officer House No. 5, Village, Gazipur, Ward 1(1) Gazipur Road, Faridabad, Faridabad, Haryana Haryana-121005 122001 Pan: Dmpps6598B Appellant Respondent Assessee By Sh. S.S. Nagar, Ca Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 29/10/2025 Date Of Pronouncement 19/12/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)/National Faceless Appeal

…e donation made. Therefore, the reopening of the assessment was unsustainable in law and the notice issued under section 147 of the Act was to be quashed.” 19. Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd. Vs. ACIT & Others [2007] 293 ITR 548 (Bom.) held as under: “The petitioner had several EOU/STP units engaged in the business of export of software. In response to the notice for reopening the assessment for the assessment year 1999-2000, the petitioner, objecting to the issuance of the notice, stated that the reasons furnished by the authority had quoted the provisions of section 1…

SANTOSH RANI LEGAL HEIR OF LATE SH PARVEEN KALYAN,KURUKSHETRA vs. INCOME TAX OFFICER, WARD 1, KARNAL, KARNAL

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2011-12] Santosh Rani Vs Ito, Legal Heir Of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. Pan-Awhpr4944D Appellant Respondent Appellant By Shri Suresh K.Gupta, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order

…evenue in SLP 42379/2017 Dt: 09.02.2018;  CIT vs Suren International Pvt Ltd 357 ITR 24 (Del);  Pr. CIT vs. RMG Polyvinyl (1) Ltd (2017) 396 ITR 5 (Del);  CIT vs., Atlas Cycle industries (1989) 180 ITR 319 (P&H);  Siemens Information System Ltd., vs. ACIT 293 ITR 548 (Bom.);  Ankita A. Choksey vs. Income Tax Officer 411 ITR 207 (Bom);  DCIT vs M/s KLA Foods (India) Ltd and others ITA No.2846/Del/2015 dt: 08.04.2019, M/s Superior Technologies P Ltd ITA No.2269/Del/2017. M/s Shiv Sai Infrastructure P Ltd ITA No.2527/Del/2017 and ITO vs Randeep Investment (P) Ltd ITA No.4365 & 4005/Del/2015 dt: 26.03.2019. B.…

GM OVERSEAS,NEW DELHI vs. ACIT CIRCLE-48(1), NEW DELHI

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2010-11 GM Overseas, Vs ACIT, A-2/132, Prateek Apartments, Circle-48(1), Paschim Vihar, New Delhi. New Delhi. PAN: AAAFG2529A (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, CA Revenue by : Shri Hemant Gupta, Sr. DR Date of Hearing : 15.02.2022 Date of Pronouncement : 21.03.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 26th February, 2019 of the CIT(A)-16, New Delhi, relating to assess…

VIJAYSHREE FOOD PRODUCTS P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-30, NEW DELHI

In the result, both these appeals are partly allowed

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Vijayshree Food Products P. Ltd., Vs. Acit, C/O Ravi Gupta, Advocate, Central Circle-30, E-6A, Kailash Colony, New Delhi. New Delhi. Pan: Aaccv4721C (Appellant) (Respondent) Assessee By : Shri P.C. Yadav, Advocate Revenue By : Shri Prakash Dubey, Sr.Dr Date Of Hearing : 09.09.2021 Date Of Pronouncement : 06.12.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 28Th December, 2018 Of The Cit(A)-30, New Delhi, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Manufacturing & Export Of Tobacco Products. It Filed Its Return Of Income On 30Th September, 2014 Declaring The Loss Of Rs.18,78,467/-. The Return Was Processed U/S 143(1) Of The Act On 26Th November, 2014 At The Returned Income. Subsequently, The Ao Reopened The Assessment As Per The Provisions Of Section 147 Of The Act By Recording The Following Reasons:-

…to the records, then assumption of jurisdiction is bad in law:- i. CIT Vs. Atlas Cycle Industries 180 ITR 319( P&H) ii. Pr. CIT Vs. SNG Developers Ltd. 404 ITR 312(Del) iii. Shamshad Khan vs. ACIT 395 ITR 265;(Del) iv. Siemens Information System Ltd. Vs. ACIT 293 ITR 548.(Bom) v. CIT Vs Rainee Singh 330 ITR 417(Del) vi. VSR Enterprises- ITA No 1856/Del/2016- dated 17.02.2021. vii. Shri Natrajan Monie- ITA NO 1817/Del/2017- dated-07.12.2020. viii. SJM international in ITA No-3762/Del/2018 dated 09.08.2021 8.7 Referring to the following decisions, he submitted that the expression “reason” means cause or justificat…

ACIT, NEW DELHI vs. M/S. MAHARAJI EDUCATION TRUST, GHAZIABAD

The appeal are dismissed

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

…09.02.2018; iv. CIT vs Suren International Pvt Ltd 357 ITR 24 (Del); v. Pr. CIT vs. RMG Polyvinyl (I) Ltd (2017) 396 ITR 5 (Del), vi. CIT vs., Atlas Cycle industries (1989) 180 ITR 319 (P&H); vii. Siemens Information System Ltd., vs. ACIT & Others (2007) 293 ITR 548 (Bom.); viii. Ankita A. Choksey vs. Income Tax Officer And Others (2019) 411 ITR 207 (Bon.); ix. DCIT vs M/s KLA Foods (India) Ltd and others ITA No.2846/Del/2015 dt: 08.04.2019 x. M/s SPJ Hotels P Ltd ITA No.2857/Del/2017, xi. M/s Superior Build well P Ltd ITA No.3301/Del/2017, xii. M/s Superior Technologies P Ltd ITA No.2269/Del/2017, xiii. M…

M/S SHRI SHYAM SUNDER INFRASTRUCTURE (P) LTD.,,DELHI vs. ITO, NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

…ion made. Therefore, the reopening of the assessment was unsustainable in law and the notice issued under section 147 of the Act was to be quashed.” 7.3. The Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 (Bom.) held as under : “The petitioner had several EOU/STP units engaged in the business of export of software. In response to the notice for reopening the assessment for the assessment year 1999-2000, 18 ITA.No.2106/Del./2013 Shri Shyam Sunder Infrastructure (P) Ltd., [Formerly known as M/s. Shalom Exim (P) Ltd., and then as Mamram Developers…

M/S vs. R ENTERPRISES,NEW DELHIVS.ITO, NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2007-08

…ion made. Therefore, the reopening of the assessment was unsustainable in law and the notice issued under section 147 of the Act was to be quashed.” 6.5. The Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 (Bom.) held as under : 14 “The petitioner had several EOU/STP units engaged in the business of export of software. In response to the notice for reopening the assessment for the assessment year 1999-2000, the petitioner, objecting to the issuance of the notice, stated that the reasons furnished by the authority had quoted the provisions of secti…

SUNGROW IMPEX PRIVATE LIMITED,NEW DELHI vs. ITO WARD-24(3), NEW DELHI

In the result appeal of assessee allowed

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.4183/Del./2019 Assessment Year 2010-2011 M/s. Sungrow Impex The Income Tax Officer, Private Limited, Plot No.21, [vs. G/F, DDA Site, Shanker Ward – 24 (3), Road, New Rajinder Nagar, New Delhi – 110 005. New Delhi – 110 001. PAN AAMCS3769D (Appellant) (Respondent) For Assessee : Shri P.C. Yadav, Advocate For Revenue : Shri Prakash Dubey, Sr. D.R. Date of Hearing : 16.03.2021 Date of Pronouncement : 19.03.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Asse…

SAVITA HOLDINGS PVT. LTD.,DELHI vs. ITO, WARD- 22(4), NEW DELHI

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.No.1389/Del./2019 Assessment Year 2010-2011 M/s Savita Holdings Pvt. ITO Ltd. Ward 22(4) [vs. B-1/14, Rana Pratap Bagh, New Delhi. Delhi. PAN No. AABCS3394P (Appellant) (Respondent) For Assessee : Shri Suresh Kumar Gupta, C.A. For Revenue : Shri Prakash Dubey, Sr. D.R. Date of Hearing : 10.03.2021 Date of Pronouncement : 19.03.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-31, New Delhi dat…

KARAN KHURANA ,DELHI vs. ITO, WARD- 48(2), NEW DELHI

In the result, the appeal of assessee is allowed

Bench: Shri Bhavnesh Saini & Shri B.R.R Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R KUMAR, ACCOUNTANT MEMBER ITA.No.1783/Del./2019 Assessment Year 2010-2011 Shri Karan Khurana, The Income Tax Officer, 113, Dilkhush Building, Ward-48(2), Room [vs. Tilak Bazar, Delhi – 006. No.115, Drum Shape PAN AGDPK4271C Building, New Delhi. (Appellant) (Respondent) For Assessee : Shri Suresh Gupta, C.A. For Revenue : Shri N.K. Bansal, Sr. D.R. Date of Hearing : 04.03.2021 Date of Pronouncement : 17.03.2021 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed again…

BISHAN SHARUP GUPTA,DELHI vs. ITO, WARD- 45(4), NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…tainable in law and the notice issued under section 147 of the Act was to be quashed.” 21 ITA.No.8083/Del./2019 Shri Bishan Sharup Gupta, New Delhi. 6.5. The Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 (Bom.) held as under : “The petitioner had several EOU/STP units engaged in the business of export of software. In response to the notice for reopening the assessment for the assessment year 1999-2000, the petitioner, objecting to the issuance of the notice, stated that the reasons furnished by the authority had quoted the provisions of section…

M/S vs. R ENTERPRISES,NEW DELHIVS.ITO, NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

…ion made. Therefore, the reopening of the assessment was unsustainable in law and the notice issued under section 147 of the Act was to be quashed.” 6.5. The Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 (Bom.) held as under : “The petitioner had several EOU/STP units engaged in the business of export of software. In 30 ITA.No.1856/Del./2016 M/s. VSR Enterprises, New Delhi. response to the notice for reopening the assessment for the assessment year 1999-2000, the petitioner, objecting to the issuance of the notice, stated that the reasons furnis…

ANITA CHAUDHARY,MUZAFFARNAGAR vs. ITO, WARD-2(5), KHATULI

In the result, appeal of assessee is allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…elopers Ltd., [2018] 404 ITR 312 (Del.), Judgment of Hon’ble Delhi High Court in the case of Shamshad Khan vs., ACIT [2017] 395 ITR 265 (Del.) and Judgment of Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 [Bom.]. It may also be noted here that though A.O. has referred to the commission earned by the assessee in assessment year under appeal, but, no addition have been made in the re- assessment order. Considering the above facts in the light of above Judgments and Order of the Tribunal in the case of Shri Abrar Ahmad Qasimi, Delhi vs., ITO, Ward-46…

R.S. SHARES & SECURITIES LTD.,NEW DELHI vs. ITO, WARD- 20(4), NEW DELHI

In the result, the appeal of assessee is allowed

Bench: Shri Bhavnesh Saini

…udgment of Delhi High Court in the case of Pr. CIT Vs. SNG Developers Ltd. 404 ITR 312; 3. Judgment of Delhi High Court in the case of Shamshad Khan vs. ACIT 395 ITR 265; 4. Judgment of Bombay High Court in the case of Siemens Information System Ltd. Vs. ACIT 293 ITR 548. The crux of the above judgments have been that in case incorrect, wrong and non existing reasons are recorded by the 22 ITA.No.8031/Del./2018 AO for reopening of the assessment and that AO failed to verify the information received from Investigation wing, the reopening of the assessment would be unjustified and is liable to be quashed. 8. Consi…

VIKAS CHOWDHARY,NEW DELHI vs. ITO WARD - 36(4), NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini

…tion made. Therefore, the reopening of the assessment was unsustainable in law and the notice issued under section 147 of the Act was to be quashed.” 6.5. The Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 (Bom.) held as under : “The petitioner had several EOU/STP units engaged in the business of export of software. In response to the notice for reopening the assessment for the assessment year 1999-2000, the petitioner, objecting to the issuance of the notice, stated that the reasons furnished by the authority had quoted the provisions of section 1…

NEEL KANT CHAUDHARY,MUZAFFARNAFAR vs. ITO, WARD-2(5), KHATAULI

In the result, appeal of assessee is allowed

Bench: Shri Bhavnesh Saini

…elopers Ltd., [2018] 404 ITR 312 (Del.), Judgment of Hon’ble Delhi High Court in the case of Shamshad Khan vs., ACIT [2017] 395 ITR 265 (Del.) and Judgment of Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 [Bom.]. It may also be noted here that though A.O. has referred to the commission earned by the assessee in assessment year under appeal, but, no addition have been made in the re-assessment order. Considering the above facts in the light of above Judgments and Order of the Tribunal in the case of Shri Abrar Ahmad Qasimi, Delhi vs., ITO, Ward-46(…

DHEERAJ YADAV,GURGAON vs. ITO WARD - 46(5), NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri Anil Chaturvedi

…pers Ltd., [2018] 404 ITR 312 (Del.), Judgment of Hon’ble Delhi High Court in the case of Shamshad Khan vs., ACIT [2017] 395 ITR 265 (Del.) and Judgment of Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 [Bom.]. It may also be noted here that though A.O. has referred to the commission earned by the assessee in assessment year under appeal, but, no addition have been made in the re- assessment order. Considering the above facts in the light of above Judgments and Order of the Tribunal in the case of Shri Abrar Ahmad Qasimi, Delhi vs., ITO, Ward…

NATRAJAN MONIE,GURGAON vs. ITO, GURGAON

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…ion made. Therefore, the reopening of the assessment was unsustainable in law and the notice issued under section 147 of the Act was to be quashed.” 6.5. The Hon’ble Bombay High Court in the case of Siemens Information Systems Ltd., vs., ACIT & Others [2007] 293 ITR 548 (Bom.) held as under : 16 ITA.No.1817/Del./2017 Shri Natrajan Monie, Gurgaon. “The petitioner had several EOU/STP units engaged in the business of export of software. In response to the notice for reopening the assessment for the assessment year 1999-2000, the petitioner, objecting to the issuance of the notice, stated that the reasons furnished…