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 367,164 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

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

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

ITA 508/COCH/2023[2008-09]Status: DisposedITAT Cochin13 Feb 2024AY 2008-09

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…

DCIT, Central Circle-14, Delhi vs. Sandhya Sharma, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1796/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Jan 2024AY 2013-14

Bench: Sh. Challa Nagendra Prasaddr. B. R. R. Kumar

For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…that were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT Central Circle-08, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1045/DEL/2020[2012-13]Status: DisposedITAT Delhi19 Jan 2024AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, Central Circle-8, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1044/DEL/2020[2007-08]Status: DisposedITAT Delhi19 Jan 2024AY 2007-08

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, Central Circle-8, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1043/DEL/2020[2006-07]Status: DisposedITAT Delhi19 Jan 2024AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. Bennett Williamson Engineers Ltd., New Delhi

In the result, the Cross Objection of the assessee is allowed and consequently the appeal of the revenue is liable to be dismissed

ITA 4057/DEL/2015[2012-13]Status: DisposedITAT Delhi02 Jan 2024AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 139Section 144Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 153C(1)

…that were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: 6 CO No. 392/Del/2015 Bennett Williamson Engineers Ltd. . "in 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 search under Section 132 or requisition under Section 132A.…

DCIT, New Delhi vs. M/S. Sdp Services Ltd., New Delhi

ITA 3134/DEL/2015[2012-13]Status: DisposedITAT Delhi02 Jan 2024AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144Section 144CSection 153CSection 153C(1)Section 6(3)(ii)Section 9(1)

…that were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3913/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 153C(1)Section 6(3)(ii)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3912/DEL/2015[2006-07]Status: DisposedITAT Delhi29 Dec 2023AY 2006-07

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 153C(1)Section 6(3)(ii)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. M/S Wickwood Development Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3355/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144CSection 153CSection 6(3)(ii)Section 9(1)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. M/S Wickwood Development Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3354/DEL/2015[2006-07]Status: DisposedITAT Delhi29 Dec 2023AY 2006-07

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144CSection 153CSection 6(3)(ii)Section 9(1)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. Rolland Enterprises Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3353/DEL/2015[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No.3348/Del/2015 : Asstt. Year: 2007-08 Ita No.3353/Del/2015 : Asstt. Year: 2012-13 Dcit, Vs Rolland Enterprises Ltd., Central Circle-19, C/O Mr. Sandeep Chilana, Adv. New Delhi C-56, Lfg, Jangpura Extension, New Delhi – 110 014. Co No.352/Del/2015 (In Ita No.3348/Del/2015 : Asstt. Year: 2007-08) Co No.357/Del/2015 (In Ita No.3353/Del/2015 : Asstt. Year: 2012-13) Rolland Enterprises Ltd., Vs Dcit, C/O Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, Lfg, Jangpura Extension, New Delhi. New Delhi – 110 014. Pan : Aaccr7403D Assessees By : Sh. Amit Goel, Ca, Pranav Yadav, Adv., Nippun Mittal, Ca & Ms Anjali Jain, Adv. Revenue By : Sh.Vizay B. Vasanta, Cit-Dr & Sanjay Kumar, Sr. Dr Date Of Hearing: 26.10.2023 Date Of Pronouncement: 29.12.2023 Order Per Bench: The Present Appeals By The Revenue & The Cross Objections By The Assessee Have Been Filed Against The Orders Of Ld. Cit(A)-Xxvii, New Delhi.

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144CSection 153CSection 6(3)(ii)Section 9(1)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. Rolland Enterprises Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3348/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No.3348/Del/2015 : Asstt. Year: 2007-08 Ita No.3353/Del/2015 : Asstt. Year: 2012-13 Dcit, Vs Rolland Enterprises Ltd., Central Circle-19, C/O Mr. Sandeep Chilana, Adv. New Delhi C-56, Lfg, Jangpura Extension, New Delhi – 110 014. Co No.352/Del/2015 (In Ita No.3348/Del/2015 : Asstt. Year: 2007-08) Co No.357/Del/2015 (In Ita No.3353/Del/2015 : Asstt. Year: 2012-13) Rolland Enterprises Ltd., Vs Dcit, C/O Mr. Sandeep Chilana, Adv. Central Circle-19, C-56, Lfg, Jangpura Extension, New Delhi. New Delhi – 110 014. Pan : Aaccr7403D Assessees By : Sh. Amit Goel, Ca, Pranav Yadav, Adv., Nippun Mittal, Ca & Ms Anjali Jain, Adv. Revenue By : Sh.Vizay B. Vasanta, Cit-Dr & Sanjay Kumar, Sr. Dr Date Of Hearing: 26.10.2023 Date Of Pronouncement: 29.12.2023 Order Per Bench: The Present Appeals By The Revenue & The Cross Objections By The Assessee Have Been Filed Against The Orders Of Ld. Cit(A)-Xxvii, New Delhi.

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 124Section 124(4)Section 143(2)Section 144CSection 153CSection 6(3)(ii)Section 9(1)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. Iservices Investments Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 5397/DEL/2015[2012-13]Status: DisposedITAT Delhi28 Dec 2023AY 2012-13

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 153CSection 6(3)(ii)Section 9(1)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. M/S. I Services Investment Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3130/DEL/2015[2007-08]Status: DisposedITAT Delhi28 Dec 2023AY 2007-08

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 153CSection 6(3)(ii)Section 9(1)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

DCIT, New Delhi vs. M/S. I Services Investment Ltd., New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3129/DEL/2015[2006-07]Status: DisposedITAT Delhi28 Dec 2023AY 2006-07

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Respondent: Sh.Vizay B. Vasanta, CIT-DR &
Section 153CSection 6(3)(ii)Section 9(1)

…hat were pending on the date of receiving such assets, books of accounts or documents would abate. 15. The controversy in this regard is no longer res integra. A Coordinate Bench of this Court in SSP Aviation Ltd. v. Deputy Commissioner of Income Tax: (2012) 346 ITR 177 has held that: "in 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 search under Section 132 or requisition under Section 132A. However, in case of other person.. such date will be the d…

Commissioner of Income Tax 14 vs. Jasjit Singh

The appeals are dismissed in terms of signed

C.A. No.-006566-006566 - 2023Supreme Court26 Sept 2023

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 153(1)Section 153A

…e to the second proviso to Section 153A, only as far as it concerns abatement. The revenue relied upon the ruling of a Division Bench of the Delhi High Court, reported as “SSP Aviation Ltd. vs. Deputy Commissioner of Income Tax” reported in (2012) 346 ITR 177. 7. Sections 153A and Section 153C of the Income Tax Act, 1961 to the extent they are relevant are extracted below:- ”153A. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of accou…

Pr. Commissioner of Income Tax vs. Smt. G. Lakshmi Aruna

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

…t the assessment under section 153C was valid despite there being no satisfaction recorded to the effect that the documents found during the search on June 17, 2008 were incriminating in nature and prima facie represented undisclosed income." 3) (2012) 346 ITR 177 (Delhi) - SSP Aviation Ltd., vs. DCIT; held as under: “12. The ld. sr. standing counsel for the income tax department also stated that the petitioner has already filed appeals before the CIT(Appeals) and has availed of the alternative remedy. 13. Sections 153A to 153D are placed in Chapter XIV of the Act, which is titled "procedure for as…

Pr. Commissioner of Income Tax vs. Shri. Gali Janardhana Reddy

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

…1 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 31ST DAY OF MARCH, 2023 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA ITA No.704 OF 2018 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, CIT(A) CENTRAL CIRCLE, C. R. BUILDING QUEEN’S ROAD, BENGALURU – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(3), C. R. BUILDING QUEEN’S ROAD, BENGALUR – 560 001. …APPELLANTS (BY SRI. ARAVIND .K .V- ADVOCATE) AND: SHRI GALI JANARDHANA REDDY NO.8, ASHOKNAGAR HAVAMABAVI, SURUGUPPA ROAD BELLARY – 583 101, PAN:AFBPR 9737D. …RE…

DCIT, Central Circle, Noida vs. Munni Entertainment P. Ltd., Panchkula

In the result all the appeals of Revenue and 14

ITA 4954/DEL/2018[2014-15]Status: DisposedITAT Delhi04 Jan 2023AY 2014-15

Bench: Shri Anil Chaturvedi & Shri N.K Choudhry

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Sarita Kumari, Sr. DR
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K CHOUDHRY, JUDICIAL MEMBER ITA.Nos.4952 to 4954/Del./2018 Assessment Years 2011-2012, 2013-14 & 2014-15 The DCIT, Central Munny Entertainment Pvt. Ltd., Circle, Noida 689, Sector -6, Panchkula, vs. Haryana PAN AAGCM6628P (Appellant) (Respondent) Cross Objection Nos.169 to 171/Del./2018 Arising out of ITA No. 4952 to 4954/Del./2018 Assessment Years 2011-2012, 2013-14 & 2014-15 Munny Entertainment Pvt. The DCIT, Central Ltd., Circle, Noida 689, Sector -6, Panchkula, vs. Haryana PAN AAGCM6628P (C…