SSP Aviation Ltd. v. Deputy Commissioner of Income Tax

346 ITR 177High Court2012#252 most cited

What is SSP Aviation Ltd. v. Deputy Commissioner of Income Tax authority for?

The date of initiation of search or requisition for the purpose of abatement of assessment proceedings is the date of search or requisition, or the date of receipt of seized documents by the jurisdictional Assessing Officer, whichever is later. Proceedings under section 153C can only be initiated by the Assessing Officer of the searched person after being satisfied that seized documents belong to another person.

308

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

SSP Aviation Ltd vs DCIT · section 153C · section 132 · abatement of assessment · search initiation date · requisition date · satisfaction of AO · seized documents · jurisdictional AO

Also reported as

20 Taxmann.com 214207 Taxmann 260252 CTR 291

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 147Section 148Section 151Section 149

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153(c)(1)section 153c proceedingssection 158bdsection 153b(1)section 153c(1)section 153(c)section 113section 4(1)section 158bb(1)

Judgments citing SSP Aviation Ltd. v. Deputy Commissioner of Income Tax

Kewal Kumar Jain, Pune vs. Assistant Commissioner of Income-Tax, Pune

In the result, all the appeals of assessee are allowed

ITA 1381/PUN/2016[1999-2000]Status: DisposedITAT Pune30 Aug 2018AY 1999-2000

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1381 To 1383/Pun/2016 यििाारण वषा / Assessment Years : 1999-2000 To 2001-02

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri O.A. Mao
Section 132Section 132ASection 143(2)Section 143(3)Section 153ASection 153C

…v. RRJ Securities Ltd. [2016] 380 ITR 612 (Del) where this very question was examined and answered in favour of the Assessee and against the Revenue. 8. In RRJ Securities (supra), the Court after noticing the decision in SSP Aviation Ltd. v. Deputy CIT [2012] 346 ITR 177 (Del), held as follows: "21. As discussed hereinbefore, once the AO of the searched person is satisfied that the seized assets/documents belong to another person and the said assets/documents have been transferred to the AO of such other person, the proceedings for assessment/reassessment of income of the other person has to proceed in accordance…

M/S Mascot Buildwell Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4548/DEL/2015[2007-08]Status: DisposedITAT Delhi13 Aug 2018AY 2007-08

Bench: Shri Amit Shukla & Sh. O.P. Kantassessment Year: 2007-08 M/S. Mascot Buildwell Pvt. Vs. Acit, Ltd., Cent. Circle -14, New Delhi B-49, Lgf, Defence Colony, New Delhi Pan :Aaecm7631E (Appellant) (Respondent)

Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2007-08 M/s. Mascot Buildwell Pvt. Vs. ACIT, Ltd., Cent. Circle -14, New Delhi B-49, LGF, Defence Colony, New Delhi PAN :AAECM7631E (Appellant) (Respondent) Assessee by Shri Salil Agarwal, Adv. & Sh. Shailesh Gupta, CA Department by Shri Ravi Kant Gupta, Sr. DR Date of hearing 01.08.2018 & 02.08.2018 Date of pronouncement 13.08.2018 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against the order dated 5th May, 2015, passed by the lea…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 760/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 485/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, New Delhi

ITA 484/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1619/DEL/2011[2006-07]Status: DisposedITAT Delhi30 Jul 2018AY 2006-07

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1618/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1617/DEL/2011[2004-05]Status: DisposedITAT Delhi30 Jul 2018AY 2004-05

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1616/DEL/2011[2003-04]Status: DisposedITAT Delhi30 Jul 2018AY 2003-04

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1615/DEL/2011[2002-03]Status: DisposedITAT Delhi30 Jul 2018AY 2002-03

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 1614/DEL/2011[2001-02]Status: DisposedITAT Delhi30 Jul 2018AY 2001-02

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

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…elhi High Court held that satisfaction recorded by the Officer issuing notice u/s 153C is sufficient if the AO of the searched person and third party are the same.” 8.6. Judgment of Hon’ble Delhi High Court in the case of SSP Aviation Ltd., vs. DCIT (2012) 346 ITR 177 (Delhi), in which it was held as under : “In view of provisions of section 153C, satisfaction that is required to be reached by Assessing Officer having jurisdiction over searched person is that valuable article or books of account or documents seized during search belong to a person other than searched person and, it is not necessary that do…

M/S. Dalmia Consolidated Pvt. Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2753/DEL/2017[2008-09]Status: DisposedITAT Delhi19 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri T.S. Kapoorassessment Year: 2008-09

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Ms. Rachna Singh, CIT(DR)
Section 132(1)Section 142(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s Dalmia Consolidated Pvt. Ltd., vs. DCIT, Circle 7(1), (formerly known as Dalmia Infrastructure New Delhi Pvt. Ltd.) A-218, Ground Floor, Okhla Industrial Estate, Phase-I, Delhi – 110 020 (PAN : AACCD7702P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hiren Mehta, CA Department by : Ms. Rachna Singh, CIT(DR) ORDER PER H.S. SIDHU, JM The Assessee has filed the Appeal against the impugned Order dated 22.3.2017 of Ld. CIT(A)-37, New Delhi…

Commitment Mortality Vision Education Society, Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee for assessment year

ITA 3981/DEL/2017[2011-12]Status: HeardITAT Delhi29 Jun 2018AY 2011-12

Bench: Sh. Amit Shukla & Sh. O.P. Kant

Section 153C

…od of reassessment would be six AYs preceding the year of search. The said amendment is prospective.” 4.4.5 In respect of the period prior to the above amendment, the Hon Securities Ltd.(supra), after noticing the decision in SSP aviation Ltd. Vs. DCIT (2012) 346 ITR 177, has held as under: "21. As discussed hereinbefore, once the AO of the searched person is satisfied that the seized assets/documents belong to another person and the said assets/documents have been transferred to the AO of such other person, the proceedings for assessment/reassessment of income of the other person has to proceed in accordance wi…

Commitment Mortality Vision Education Society, Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee for assessment year

ITA 3980/DEL/2017[2007-08]Status: DisposedITAT Delhi29 Jun 2018AY 2007-08

Bench: Sh. Amit Shukla & Sh. O.P. Kant

Section 153C

…od of reassessment would be six AYs preceding the year of search. The said amendment is prospective.” 4.4.5 In respect of the period prior to the above amendment, the Hon Securities Ltd.(supra), after noticing the decision in SSP aviation Ltd. Vs. DCIT (2012) 346 ITR 177, has held as under: "21. As discussed hereinbefore, once the AO of the searched person is satisfied that the seized assets/documents belong to another person and the said assets/documents have been transferred to the AO of such other person, the proceedings for assessment/reassessment of income of the other person has to proceed in accordance wi…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3833/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Feb 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…393 ITR 557 (Del.) " PCIT Vs M/s Nau Nidh Overseas Pvt. Ltd. in ITA No. 58/2017 (Del. HC) " Kamleshbhai Dharamshibhai Patel Vs CIT (2013) 31 Taxmann.com 50 (Guj.) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com 311 (Guj.) " SSP Aviation Ltd. Vs DCIT 20 Taxmann.com 214 (Del.) " CIT Vs Classic Enterprises 358 ITR 465 (All.) " Savesh Kumar Agarwal Vs Union of India 353 ITR 26 (All.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) " CIT, Delhi Vs M/s N. R. Portfolio Pvt. Ltd. in ITA No. 134/2012 order dated 21.12.2012 of the Hon’ble Delhi H.C. 15. In…

DCIT, New Delhi vs. M/S. M.N. Securities Pvt. Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 3832/DEL/2014[2005-06]Status: DisposedITAT Delhi27 Feb 2018AY 2005-06

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 3832/Del/2014 : Asstt. Year : 2005-06 Ita No. 3833/Del/2014 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S M. N. Securities Pvt. Ltd., 8Th Floor, Statesman House, Tax, Central Circle-19, New Delhi Barakhamba Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadcm0102D Assessee By : Sh. Shashi Tulsiyan, Adv. Revenue By : Smt. Shefali Swroop, Cit Dr Date Of Hearing : 06.02.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 25.04.2014 Of Ld. Cit(A)-Xii, New Delhi.

For Appellant: Sh. Shashi Tulsiyan, AdvFor Respondent: Smt. Shefali Swroop, CIT DR
Section 132Section 142(1)Section 143(3)Section 153CSection 68

…393 ITR 557 (Del.) " PCIT Vs M/s Nau Nidh Overseas Pvt. Ltd. in ITA No. 58/2017 (Del. HC) " Kamleshbhai Dharamshibhai Patel Vs CIT (2013) 31 Taxmann.com 50 (Guj.) " Rajesh Sunderdas Vaswani Vs ACIT (2016) 76 Taxmann.com 311 (Guj.) " SSP Aviation Ltd. Vs DCIT 20 Taxmann.com 214 (Del.) " CIT Vs Classic Enterprises 358 ITR 465 (All.) " Savesh Kumar Agarwal Vs Union of India 353 ITR 26 (All.) " Filatex India Ltd. Vs CIT 49 Taxmann.com 465 (Del.) " CIT Vs Anil Kumar Bhatia 24 Taxmann.com 98 (Del.) " CIT, Delhi Vs M/s N. R. Portfolio Pvt. Ltd. in ITA No. 134/2012 order dated 21.12.2012 of the Hon’ble Delhi H.C. 15. In…

Deputy Commissioner of Income Tax, Bangalore vs. M/S Bharat Infra Tech (P)Ltd, Bangalore

In the result, the issues in the Cross Objections raised have become infructuous and dismissed as such

ITA 1442/BANG/2014[2010-11]Status: DisposedITAT Bangalore19 Jan 2018AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Lalit Kumar

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Smt. Vandana Sagar, CIT (DR)
Section 132Section 143Section 143(3)Section 153ASection 153CSection 40A(3)

…Court has rightly distinguished the said judgment as not applicable giving the following reasons: “8. Reliance on the judgment of the Division Bench of the High Court of Delhi reported in case of SSP Aviation Ltd. Vs. Deputy Commissioner of Income Tax (2012) 346 ITR 177 is misplaced. There, search was carried out in the case of “P” group of companies. It was found that the assessee before the Hon’ble Delhi High Court had acquired certain development rights from “P” group of companies. Based thereon, the satisfaction was recorded by the Assessing Officer and he issued notice in terms of Section 153C. Thereupon th…

M/S. Svil Mines Ltd., New Delhi vs. DCIT, New Delhi

In the result, Assessee’s Appeal stands allowed

ITA 1684/DEL/2012[2005-06]Status: DisposedITAT Delhi07 Dec 2017AY 2005-06

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 143(1)Section 153ASection 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No.1684/DEL/2012 A.Y. : 2005-06 M/S SVIL MINES LTD. VS. DCIT, CENTRAL CIRCLE-25, (AMALGATED COMPANY OF ROOM NO. 331, ARA CENTRE, AMALGATING COMPANY M/S JHANDEWALAN EXTN., TEXEFX MARBLE INDUSTRIES NEW DELHI LTD.) E-3, 1ST FLOOR, PHASE-II, MANGOLPURI INDUSTRIAL AREA, NEW DELHI -34 (PAN: AAICS5805Q) (ASSESSEE) (RESPONDENT) Assessee by : Sh. Rajiv Saxena, Adv. & Sh. Shyam Sunder, Adv. Revenue by : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has file…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3181/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Dec 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…

JCIT, New Delhi vs. M/S Siddhi Vinayak Aromatics Pvt. Ltd., New Delhi

In the result, all the Assessee’s Cross Objections filed by the

ITA 3178/DEL/2011[2001-02]Status: DisposedITAT Delhi07 Dec 2017AY 2001-02

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Rajiv Saxena, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. : 2001-02, 2004-05, 2005-06 & 2006-07 JCIT, CENTRAL CIRCLE-25, VS. SIDDHI VINAYAK AROMATICS ROOM NO. 331, ARA CENTRE, PVT. LTD., E-3, 1ST FLOOR, PHASE-II, JHANDEWALAN EXTN., NEW DELHI MANGOLPURI INDUSTRIAL AREA, NEW DELHI (PAN: AAECS6671A) (ASSESSEE) (RESPONDENT) AND CROSS OBJECTION NOS. 276 to 279/DEL/2011 IN I.T.A. Nos.3178 to 3181/DEL/2011 A.Yrs. 2001-02, 2004-05, 2005-06 & 2006-07 SIDDHI VINAYAK AROMATICS VS. JCIT, CENTRAL CIR…