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

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…h 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. v. 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…

John Developers, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…h 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. v. 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. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…h 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. v. 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. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…h 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. v. 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. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…h 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. v. 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. Paul Resorts & Hotels Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…h 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. v. 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…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2240/DEL/2019[2010-11]Status: HeardITAT Delhi10 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…I.T.A.Nos.2239 & 2240/Del/2019 & CO Nos.122 & 123/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Vs. Central Circle-II, 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent AND Cross Objection Nos. 122 & 123/Del/2019 (In ITA Nos.…

DCIT Central Circle-II, Noida vs. Apple Commodities Ltd, Noida

In the result, the appeal of the assessee in ITA Nos

ITA 2239/DEL/2019[2009-10]Status: HeardITAT Delhi10 Jul 2024AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम Dcit Apple Commodities Ltd., 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. Pan No.Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection Nos. 122 & 123/Del/2019 (In Ita Nos. 2239 To 2240/Del/2019) Assessment Years: 2009-10 & 2010-11 बनाम Apple Commodities Ltd., Dcit 701-A, 7Th Floor, Vs. Central Circle-Ii, 2Nd Floor, Arto Complex, Gd-Itl Tower, Plot No.B-08, Netaji Subhash Place, Sector-33, Noida, Pitampura, New Delhi. Uttar Pradesh. Pan No. Aadca0300K अपीलाथ" Appellant ""यथ"/Respondent

Section 153C

…I.T.A.Nos.2239 & 2240/Del/2019 & CO Nos.122 & 123/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2239 & 2240/Del/2019 िनधा"रणवष"/Assessment Years:2009-10 & 2010-11 बनाम DCIT Apple Commodities Ltd., 701-A, 7th Floor, Vs. Central Circle-II, 2nd Floor, ARTO Complex, GD-ITL Tower, Plot No.B- Sector-33, Noida, 08, Uttar Pradesh. Netaji Subhash Place, Pitampura, New Delhi. PAN No.AADCA0300K अपीलाथ" Appellant ""यथ"/Respondent AND Cross Objection Nos. 122 & 123/Del/2019 (In ITA Nos.…

Kiran Wati, New Delhi vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 362/DEL/2019[2011-12]Status: FixedITAT Delhi31 May 2024AY 2011-12

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 350, 351 & 352/Del/2019 for A.Y. 2014-15, 2015-16 and 2016-17 Smt. Kavita Chaudhary Vs. DCIT, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 PAN No. ANHPK 4047 R Appellant Respondent ITA No. 362/Del/2019 for A.Y. 2011-12 Smt. Kiran Wati, Vs. DCIT, New Delhi. Central Circle, Noida PAN No. AHNPK8472A Appellant Respondent Assessee by Sh. Sandeep Jain, CA Revenue by Ms. Monika Dhami, CIT DR Date of Hearing 29/04/2024 Date of…

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 352/DEL/2019[2016-17]Status: DisposedITAT Delhi31 May 2024AY 2016-17

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 350, 351 & 352/Del/2019 for A.Y. 2014-15, 2015-16 and 2016-17 Smt. Kavita Chaudhary Vs. DCIT, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 PAN No. ANHPK 4047 R Appellant Respondent ITA No. 362/Del/2019 for A.Y. 2011-12 Smt. Kiran Wati, Vs. DCIT, New Delhi. Central Circle, Noida PAN No. AHNPK8472A Appellant Respondent Assessee by Sh. Sandeep Jain, CA Revenue by Ms. Monika Dhami, CIT DR Date of Hearing 29/04/2024 Date of…

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 351/DEL/2019[2015-16]Status: DisposedITAT Delhi31 May 2024AY 2015-16

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 350, 351 & 352/Del/2019 for A.Y. 2014-15, 2015-16 and 2016-17 Smt. Kavita Chaudhary Vs. DCIT, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 PAN No. ANHPK 4047 R Appellant Respondent ITA No. 362/Del/2019 for A.Y. 2011-12 Smt. Kiran Wati, Vs. DCIT, New Delhi. Central Circle, Noida PAN No. AHNPK8472A Appellant Respondent Assessee by Sh. Sandeep Jain, CA Revenue by Ms. Monika Dhami, CIT DR Date of Hearing 29/04/2024 Date of…

Kavita Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result all appeals preferred by the assessees are allowed

ITA 350/DEL/2019[2014-15]Status: DisposedITAT Delhi31 May 2024AY 2014-15

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

Section 127Section 132Section 132(1)Section 143(3)Section 153C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos. 350, 351 & 352/Del/2019 for A.Y. 2014-15, 2015-16 and 2016-17 Smt. Kavita Chaudhary Vs. DCIT, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 PAN No. ANHPK 4047 R Appellant Respondent ITA No. 362/Del/2019 for A.Y. 2011-12 Smt. Kiran Wati, Vs. DCIT, New Delhi. Central Circle, Noida PAN No. AHNPK8472A Appellant Respondent Assessee by Sh. Sandeep Jain, CA Revenue by Ms. Monika Dhami, CIT DR Date of Hearing 29/04/2024 Date of…

ACIT, Central Circle-13, New Delhi vs. Pragun Finance Pvt.Ltd., New Delhi

The appeal of the Revenue is dismissed

ITA 886/DEL/2020[2010-11]Status: DisposedITAT Delhi30 May 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2010-11 Acit, Vs Pragun Finance Pvt. Ltd., Central Circle-13, 26, Main Ring Road, New Delhi. Part-4, Lajpat Nagar, New Delhi. Pan: Aaecp2711N (Appellant) (Respondent) Assessee By : Shri Kanwaljit Singh, Ca Revenue By : Shri P.N. Barnwal, Cit-Dr Date Of Hearing : 28.03.2024 Date Of Pronouncement : 30.05.2024

For Appellant: Shri Kanwaljit Singh, CAFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 153ASection 153CSection 37

…7 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 RRJSecurities (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…

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

ITA 3357/DEL/2013[2004-05]Status: DisposedITAT Delhi30 May 2024AY 2004-05

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Amit Goel, CAFor Respondent: Shri T. James Singson
Section 14ASection 153C

…evant date in the case of a non-searched person being regulated by the First Proviso of Section 153C(1) is an issue which is no longer res integra and stands authoritatively settled by virtue of the decisions of this Court in SSP Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 ( Delhi)( HC) and CIT v. RRJ Securities Ltd 2015 SCC Online Del 13085 as well as the decision of the Supreme Court in CIT v Jasjit Singh 2023 SCC Online SC1265. The aforesaid legal position also stood reiterated by the Supreme Court in ITO v. Vikram Sujitkumar Bhatia 2023 SCC Online SC 370. The submission of the revenue, therefore, that the block…

M/S Esha Securities Ltd., New Delhi vs. ACIT, New Delhi

ITA 3099/DEL/2013[2005-06]Status: DisposedITAT Delhi30 May 2024AY 2005-06

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Amit Goel, CAFor Respondent: Shri T. James Singson
Section 14ASection 153C

…evant date in the case of a non-searched person being regulated by the First Proviso of Section 153C(1) is an issue which is no longer res integra and stands authoritatively settled by virtue of the decisions of this Court in SSP Aviation Ltd v. Dy.CIT (2012) 346 ITR 177 ( Delhi)( HC) and CIT v. RRJ Securities Ltd 2015 SCC Online Del 13085 as well as the decision of the Supreme Court in CIT v Jasjit Singh 2023 SCC Online SC1265. The aforesaid legal position also stood reiterated by the Supreme Court in ITO v. Vikram Sujitkumar Bhatia 2023 SCC Online SC 370. The submission of the revenue, therefore, that the block…

The Pr. Commissioner of Income Tax -Central-1 vs. Ojjus Medicare Pvt. Ltd

ITA/52/2024HC Delhi03 Apr 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…First Proviso to Section 153C(1) in identical terms as would be evident from the following passages of that judgment: 15. The controversy in this regard is no longer res integra. A co- ordinate Bench of this court in SSP Aviation Ltd. v. Deputy CIT (2012) 346 ITR 177 (Delhi) has held that (page 188): "In the case of the searched person, the date with reference to which proceedings for assessment or reassessment of any assessment year within a period of six assessment years shall abate, is the date of initiation of the search under section 132 or requisition under section 132A. .. However, in the case of…

DCIT Central Circle-01, Delhi vs. Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi

ITA 61/DEL/2022[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…CIT vs. Jasjit Singh, S.L.P No.6644 of 2016 judgment dated 26/09/2023, wherein, the Hon’ble Supreme Court agreeing with the view expressed by Hon’ble Delhi High Court in the case of SSP Aviation Ltd. vs. Deputy Commissioner of Income Tax, reported in [(2012) 346 ITR 177] held as under:- “9. It is evident on a plain interpretation of Section 153C(1) that the Parliamentary intent to enact the proviso was to cater not merely to the question of abatement but also with regard to the date from which the six year period was to be reckoned, in respect of which the returns were to be filed by the third party (whose prem…

Dl Heera Bhai Jewellery Arcade Pvt. Ltd., Delhi vs. ACIT Central Circle-1, New Delhi

ITA 951/DEL/2021[2017-18]Status: HeardITAT Delhi26 Mar 2024AY 2017-18

Bench: SHRI SAKTIJIT DEY, VICE PRESIDENT [AS (Third Member)

Section 143Section 143(3)Section 153ASection 153CSection 154

…CIT vs. Jasjit Singh, S.L.P No.6644 of 2016 judgment dated 26/09/2023, wherein, the Hon’ble Supreme Court agreeing with the view expressed by Hon’ble Delhi High Court in the case of SSP Aviation Ltd. vs. Deputy Commissioner of Income Tax, reported in [(2012) 346 ITR 177] held as under:- “9. It is evident on a plain interpretation of Section 153C(1) that the Parliamentary intent to enact the proviso was to cater not merely to the question of abatement but also with regard to the date from which the six year period was to be reckoned, in respect of which the returns were to be filed by the third party (whose prem…

Kk Leisure & Tourism International (P) Ltd, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 510/COCH/2023[2010-11]Status: DisposedITAT Cochin13 Feb 2024AY 2010-11

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 508 to 510/Coch/2023 & SA No. 138 to 140/Coch/2023 (Assessment Years: 2008-09 to 2010-11) K.K. Leissure Dy. CIT, Central Circle-II TourismInternational (P.) Ltd. Aayakar Bhavan KK Plaza, Peravoor vs. North Block Kannur 670673 Kozhikode 673001 [PAN:AADCK3339E] (Appellant) (Respondent) Appellant by: Shri Paven Ved, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 25.01.2024 Date of Pronouncement: 13.02.2024 O R D E R Per Bench This is a set…

Kk Leisure & Tourism International (P) Ltd, Kannur vs. DCIT Central Circle 2, Kozhikode

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 509/COCH/2023[2009-10]Status: DisposedITAT Cochin13 Feb 2024AY 2009-10

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 508 to 510/Coch/2023 & SA No. 138 to 140/Coch/2023 (Assessment Years: 2008-09 to 2010-11) K.K. Leissure Dy. CIT, Central Circle-II TourismInternational (P.) Ltd. Aayakar Bhavan KK Plaza, Peravoor vs. North Block Kannur 670673 Kozhikode 673001 [PAN:AADCK3339E] (Appellant) (Respondent) Appellant by: Shri Paven Ved, Advocate Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 25.01.2024 Date of Pronouncement: 13.02.2024 O R D E R Per Bench This is a set…