Smt Dayawanti v. CIT

75 Taxmann.com 308High Court2016#779 most cited

What is Smt Dayawanti v. CIT authority for?

Additions to income based on statements recorded under section 132(4) during a search are valid, and such statements possess evidentiary value even if later retracted. Assessments made under section 153A, relying on these statements, are valid if completed within the prescribed time limits.

131

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Smt Dayawanti v. CIT · Smt Dayawanti vs CIT · 75 Taxmann.com 308 · section 132(4) statement · section 153A assessment · retracted statement · evidentiary value · additions based on search statement · time limit for search assessment · validity of assessment

Also reported as

245 Taxmann 293

Sections most often in play

Section 143(3)Section 132Section 153CSection 69Section 142(1)Section 143(2)Section 153ASection 132(4)

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)section 65bretracted statementsection 90asection 153b(1)

Judgments citing Smt Dayawanti v. CIT

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4575/DEL/2016[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 20/CTK/2019[2015-16]Status: DisposedITAT Cuttack28 Aug 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 19/CTK/2019[2014-15]Status: DisposedITAT Cuttack28 Aug 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

DCIT, Central Circle- 19, New Delhi vs. Amq Agro India Pvt. Ltd., New Delhi

In the result, the appeals filed by the Revenue for A

ITA 4287/DEL/2018[2008-09]Status: DisposedITAT Delhi29 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA, JUDICIAL MEMBER ITA Nos.2801 to 2803, 169 & 2804/Del/2018 Assessment Years: 2008-09 to 2012-13 AMQ Agro India Pvt. Ltd., Vs ACIT, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi. New Delhi. PAN: AAECA0929M ITA Nos.4287 to 4289, 1499, 4290/Del/2018 Assessment Years: 2008-09 to 2012-13 ACIT, Vs. AMQ Agro India Pvt. Ltd., Central Circle-19, C-134, Ground Floor, New Delhi. Defence Colony, New Delhi. PAN: AAECA0929M (Appellant) (Respondent) Assessee by : Shri Hiren Mehta,…

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the Revenue for A

ITA 2801/DEL/2018[2008-09]Status: DisposedITAT Delhi29 May 2020AY 2008-09

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA, JUDICIAL MEMBER ITA Nos.2801 to 2803, 169 & 2804/Del/2018 Assessment Years: 2008-09 to 2012-13 AMQ Agro India Pvt. Ltd., Vs ACIT, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi. New Delhi. PAN: AAECA0929M ITA Nos.4287 to 4289, 1499, 4290/Del/2018 Assessment Years: 2008-09 to 2012-13 ACIT, Vs. AMQ Agro India Pvt. Ltd., Central Circle-19, C-134, Ground Floor, New Delhi. Defence Colony, New Delhi. PAN: AAECA0929M (Appellant) (Respondent) Assessee by : Shri Hiren Mehta,…

Amq Agro India Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the Revenue for A

ITA 169/DEL/2018[2011-12]Status: DisposedITAT Delhi29 May 2020AY 2011-12

Bench: Shri R.K. Panda & Shri K.Narasimha

For Appellant: Shri Hiren Mehta, CAFor Respondent: Ms Pramita M. Biswas, CIT, DR
Section 10ASection 132(1)Section 153ASection 245D(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA, JUDICIAL MEMBER ITA Nos.2801 to 2803, 169 & 2804/Del/2018 Assessment Years: 2008-09 to 2012-13 AMQ Agro India Pvt. Ltd., Vs ACIT, C-134, Ground Floor, Central Circle-19, Defence Colony, New Delhi. New Delhi. PAN: AAECA0929M ITA Nos.4287 to 4289, 1499, 4290/Del/2018 Assessment Years: 2008-09 to 2012-13 ACIT, Vs. AMQ Agro India Pvt. Ltd., Central Circle-19, C-134, Ground Floor, New Delhi. Defence Colony, New Delhi. PAN: AAECA0929M (Appellant) (Respondent) Assessee by : Shri Hiren Mehta,…

M/S. Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5728/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Dec 2019AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

M/S. Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 5727/DEL/2014[2004-05]Status: DisposedITAT Delhi16 Dec 2019AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

Laxmi Nilaya Constructions, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, appeals of the assessee for all the 3 AYs are partly allowed

ITA 1020/HYD/2018[2011-12]Status: DisposedITAT Hyderabad26 Nov 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year 1018/Hyd/18 2009-10 Laxmi Nilaya The Asst. Constructions, Commissioner of 1019/Hyd/18 2010-11 HYDERABAD Income Tax, [PAN: AACFL2770Q] Central Circle-2(3), HYDERABAD 1020/Hyd/18 2011-12 For Assessee : Shri K.A.Sai Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 28-08-2019 Date of Pronouncement : 26-11-2019 O R D E R PER Smt. P. MADHAVI DEVI, J.M. : These are assessee’s appeals for the AYs.2009-…

Laxmi Nilaya Constructions, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, appeals of the assessee for all the 3 AYs are partly allowed

ITA 1019/HYD/2018[2010-11]Status: DisposedITAT Hyderabad26 Nov 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year 1018/Hyd/18 2009-10 Laxmi Nilaya The Asst. Constructions, Commissioner of 1019/Hyd/18 2010-11 HYDERABAD Income Tax, [PAN: AACFL2770Q] Central Circle-2(3), HYDERABAD 1020/Hyd/18 2011-12 For Assessee : Shri K.A.Sai Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 28-08-2019 Date of Pronouncement : 26-11-2019 O R D E R PER Smt. P. MADHAVI DEVI, J.M. : These are assessee’s appeals for the AYs.2009-…

Laxmi Nilaya Constructions, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, appeals of the assessee for all the 3 AYs are partly allowed

ITA 1018/HYD/2018[2009-10]Status: DisposedITAT Hyderabad26 Nov 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year 1018/Hyd/18 2009-10 Laxmi Nilaya The Asst. Constructions, Commissioner of 1019/Hyd/18 2010-11 HYDERABAD Income Tax, [PAN: AACFL2770Q] Central Circle-2(3), HYDERABAD 1020/Hyd/18 2011-12 For Assessee : Shri K.A.Sai Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 28-08-2019 Date of Pronouncement : 26-11-2019 O R D E R PER Smt. P. MADHAVI DEVI, J.M. : These are assessee’s appeals for the AYs.2009-…

ACIT, Central Circle- 28, New Delhi vs. Agson Global Pvt. Ltd., Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 5269/DEL/2019[2017-18]Status: DisposedITAT Delhi31 Oct 2019AY 2017-18

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Agson Global Pvt. Ltd, Delhi vs. ACIT Central Circle-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3743/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…

Agson Global Pvt. Ltd, Delhi vs. ACIT CC-28, New Delhi

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

ITA 3742/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Oct 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 139Section 143Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3741, 3742, 3743, 3744, 3745 & 3746/Del/2019 (Assessment Year: 2012-13 to 2017-18) Agson Global Pvt. Ltd, Vs. The Assistant A-25, Nirman Vihar, New Delhi Commissioner of Income Tax , Central Circle-28, New Delhi (Appellant) (Respondent) ITA No. 5264, 5265, 5266, 5267, 5268 & 5269/Del/2019 (Assessment Year: 2012-13 to 2017-18) The Assistant Commissioner of Vs. Agson Global Pvt. Ltd, Income Tax , A-25, Nirman Vihar, New Central Circle-28, Delhi New Delhi (A…