Signature Hotels (P) Ltd. v. ITO

60 DTR 30High Court2011#21144 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2016 to 2025.

Issues it is cited on

borrowed satisfaction reason to believe section 148 section 147 section 14 india nfac total income document interest

Judgments citing Signature Hotels (P) Ltd. v. ITO

Saroj Devi Haldiya, Jaipur vs. ITO Ward-6(1), Jaipur

ITA 917/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Oct 2025AY 2015-16

For Appellant: Shri S.B. Natani, CAFor Respondent: Mrs.Anita Rinesh, JCIT-DR

Section 147Section 271(1)(c)Section 56(2)(ix)Section 57

…ion is unlawful, illegal and unjust. The following case laws are quoted in support. I. CIT Vs SFIL Stock broking limited 2010 41 DTR 98 (Del) ii. Pr. CIT Vs G & G Pharma India Ltd (Delhi High Court) dated 08.10.2015 iii. Signature Hotels P limited Vs ITO 2011 60 DTR 30 (Del) iv. Sarthak securities P limited Vs ITO 2010 329 ITR 110 (Del) v. Ganga saran & sons P. Ltd. V. ITO (1981) 130 ITR 1 (SC) vi. Charanjiv Agarwal vs. Income Tax Officer. I. T. A. No. 598/Asr/2015 vii. ACIT Vs Dinesh kumar (ITAT Delhi) dated 31.10.2014 viii. Unique Metal Industries Vs ITO (ITAT Delhi) dated 28.10.2015 Section 147 & 148 of the In…

Sukh Darshan Singh, Delhi vs. ITO Ward.43(2), Delhi

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

ITA 2233/DEL/2023[2011-12]Status: DisposedITAT Delhi17 May 2024AY 2011-12

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 10Section 142(1)Section 143(2)Section 148Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER Sukh Darshan Singh Income Tax Officer H.No.100 War-43(2) Kakrola Village Vs. Delhi New Delhi-110078 PAN-AVVPS0975Q (Appellant) (Respondent) Assessee by Shri S.R. Senapati, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 07/05/2024 Date of Pronouncement 17/05/2024 ORDER PER S.RIFAUR RAHMAN, AM: 1. This appeal has been filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi [“Ld. CIT(A)”, for short], date…

Aman Exports International, Jaipur vs. DCIT Circle 1, Jaipur

In the result, appeal of the assessee is partly allowed

ITA 147/JPR/2023[2012-13]Status: DisposedITAT Jaipur24 Aug 2023AY 2012-13

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish Tatiwal (CA)For Respondent: Smt. Runi Pal (Addl. CIT) &

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 148Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 147/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Aman Exports International DCIT, Vs. G-93 Epip Sitapura, Industrial Area Circle-01, Sitapura, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQFA 6304 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Manish Tatiwal (CA) jktLo dh vksj…

M/S. Statcon Power Controls Limited, New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 5953/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Dec 2016AY 2005-06

Bench: Sh. N. K. Sainiita No. 5953/Del/2014 : Asstt. Year : 2005-06 M/S Statcon Power Controls Ltd., Vs Income Tax Officer, 19-E, Pocket-Ii, Kondli Gharoli-Ii, Ward-9(2), Mayur Vihar, Phase-Iii, New Delhi New Delhi-110092 (Appellant) (Respondent) Pan No. Aabcs1814N Assessee By : Sh. Anil Jain, Adv. Revenue By : Sh. F. R. Meena, Sr. Dr Date Of Hearing : 22.09.2016 Date Of Pronouncement : 16.12.2016 Order This Is An Appeal By The Assessee Against The Order Dated 04.09.2014 Of Ld. Cit(A)-Xii, New Delhi. 2. Following Grounds Have Been Raised In This Appeal: “1. The Ld. Cit(A) Has Erred In Confirming The Order Of The Ao In Making The Assessment At The Income Of Rs. 27,05,220 As Against The Returned Income Of Rs, 15,05,220. 2. The Ld Cit(A) Has Erred In Confirming The Order Of The Ld. Ao In Issuing Notice Under Section 148 & Subsequent Proceedings Thereafter Against The Appellant Company. 3. The Ld Cit(A) Has Erred In Confirming The Order Of The Ld. Ao In Treating The Investment By M/S Geecee Finance Limited In Shares Of The Appellant Company As An Accommodation Entry & Consequently Adding It Back To Income Of The Appellant Under Section 68 Of Income Tax Act,1961. 2 Statcon Power Controls Ltd. 4. The Order Of The Cit(A) Is Against Law & Facts Of The Case. 5. The Appellant Craves The Right To Add, Amend Or Withdraw Any Grounds Of Appeal At The Time Of Hearing.” 3. The Main Grievance Of The Assessee In This Appeal Relates To The Reopening The Assessment By Issuing Notice U/S 148 Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act) & Making The Addition Of Rs.12,00,000/- U/S 68 Of The Act.

For Appellant: Sh. Anil Jain, AdvFor Respondent: Sh. F. R. Meena, Sr. DR

Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-I’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 5953/Del/2014 : Asstt. Year : 2005-06 M/s Statcon Power Controls Ltd., Vs Income Tax Officer, 19-E, Pocket-II, Kondli Gharoli-II, Ward-9(2), Mayur Vihar, Phase-III, New Delhi New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AABCS1814N Assessee by : Sh. Anil Jain, Adv. Revenue by : Sh. F. R. Meena, Sr. DR Date of Hearing : 22.09.2016 Date of Pronouncement : 16.12.2016 ORDER This is an appeal by the assessee against the order dated 04.09.2014 of ld. CIT(A)-XII, New Delhi. 2. Following grounds ha…