Sunil Kapoor v. CIT

235 Taxmann 279High Court2015#4902 most cited

What is Sunil Kapoor v. CIT authority for?

Additions made by invoking Section 2(22)(e) of the Income-tax Act are deleted when the facts and circumstances are similar to prior judicial precedents and Board circulars.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Also referred to as

Sunil Kapoor v CIT · 375 ITR 1 · Section 2(22)(e) · deemed dividend · addition deleted · CIT(A) relied on precedent · Madras High Court · Subba Reddy

Also reported as

375 ITR 1

Judgments citing Sunil Kapoor v. CIT

DCIT, Coimbatore vs. Cai Industries P. Ltd., Coimbatore

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

ITA 2510/CHNY/2019[2014-15]Status: DisposedITAT Chennai25 May 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Kumar Ajeet, CITFor Respondent: Shri S. Sridhar, Advocate
Section 143(3)Section 2(22)(e)

…e by invoking the provisions of Section 2(22)(e) of the Act. 4. The ld.counsel for the assessee also stated that the CIT(A) also relying on the Hon’ble Madras High Court decision in the case of CIT vs. Subba Reddy, (2016) 97 CCH 0157 and Sunil Kapoor vs. CIT, 375 ITR 1 deleted the addition by observing in para 6.4 as under:- “6.4 I have perused the facts of the case and past judicial precedents. The facts and circumstances are similar for the Assessment year 2014-15. It is pertinent to note that the Honorable ITAT has relied on the Madras High Court’s decision in the case of CIT vs. Subba Reddy, (2016) 97 CCH 015…

M.G.Surendranath, Chennai vs. ITO Non Corporate Ward 15(5), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 2095/CHNY/2018[2014-15]Status: DisposedITAT Chennai16 Mar 2022AY 2014-15

Bench: Shri G. Manjunatha, Hon’Ble & Shri Anikesh Banerjeeआयकर अपील सं./Ita No.2095/Chny/2018 िनधा"रण वष" /Assessment Year: 2014-15 Mr.M.G.Surendranath, V. The Income Tax Officer, No.1/5, 4Th Cross Street, Non-Corporate Ward-15(5), Indira Nagar, Adyar, Chennai. Chennai. [Pan: Btlps 1112 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.G.Johnson, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 09.03.2022 घोषणा क" तारीख /Date Of Pronouncement : 16.03.2022

For Respondent: Mr.G.Johnson, Addl.CIT
Section 2(22)(e)

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी जी. मंजूनाथा, माननीय लेखा सद" एवं "ी अिनकेश बनज", माननीय "ाियक सद" के सम" BEFORE SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपील सं./ITA No.2095/Chny/2018 िनधा"रण वष" /Assessment Year: 2014-15 Mr.M.G.Surendranath, v. The Income Tax Officer, No.1/5, 4th Cross Street, Non-Corporate Ward-15(5), Indira Nagar, Adyar, Chennai. Chennai. [PAN: BTLPS 1112 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Responden…

DCIT, New Delhi vs. M/S. Saamag Developers Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 4058/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saga Developers Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2603/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Infrastructure Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2600/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Construction Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2599/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1619/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1618/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 Oct 2018AY 2009-10

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1617/CHNY/2018[2008-09]Status: DisposedITAT Chennai29 Oct 2018AY 2008-09

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1616/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 Oct 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1615/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1614/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1622/CHNY/2018[2013-14]Status: DisposedITAT Chennai29 Oct 2018AY 2013-14

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1621/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 Oct 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1620/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘ C’ BENCH : CHENNAI "ी जॉज" माथन, "या"यक सद"य के सम" एवं ए. मोहन अलंकामणी, लेखा सद"य BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER I.T.A.Nos.1614 to 1616/Chny/2018 Assessment years : 2010-11 to 2012-13 Dr.S.Mahalakshmi, Vs. The Income Tax officer, No.4,Temple Road, Corporate Ward-1(1), 1st Street, Jawahar Nagar, Chennai Chennai 600 082. [PAN AISPM 7140 D ] (अपीलाथ"/Appellant) (""यथ"/Respondent) I.T.A.Nos.1617 to 1622/Chny/2018 Assessment years : 2008-09 to 2013-14 Dr.L.Saravanan, Vs. T…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3249/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

DCIT, Central Circle- 19, New Delhi vs. Forum Sales Pvt. Ltd., New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 3248/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2472/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Oct 2018AY 2014-15

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

Forum Sales Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 19, New Delhi

In the result, the appeals filed by the revenue are dismissed and appeals filed by the assessee are partly allowed

ITA 2471/DEL/2018[2013-14]Status: DisposedITAT Delhi22 Oct 2018AY 2013-14

Bench: Sh. R.K. Panda & Smt. Beena Pillai

Section 132Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.2471/Del/2018 to 2472/Del/2018 Assessment Year: 2013-14 and 2014-15 Forum Sales Pvt. Ltd. ACIT Vs C-134, Ground Floor, Central Circle -19 Defence Colony, New Delhi New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) ITA No.3248/Del/2014 to 3249/Del/2018 Assessment Year: 2013-14 and 2014-15 DCIT Forum Sales Pvt. Ltd. Vs Central Circle-19 C-134, Ground Floor, New Delhi Defence Colony, New Delhi -110024 PAN AAACF0285H (APPELLANT) (RESPONDENT) Assessee by…

ACIT, New Delhi vs. Mrs. Seema Devi Bansal, New Delhi

In the result, the Revenue’s appeal stands dismissed

ITA 6462/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jul 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh. K. Tewari, Sr. DR
Section 142(1)Section 143(1)Section 143(3)Section 148Section 2Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 6462/DEL/2014 A.Y. : 2010-11 ACIT, CENTRAL CIRCLE-3, SEEMA DEVI BANSAL, NEW DELHI VS. SHOP NO. 2, SARBATI ROOM NO. 332, ARA CENTRE, BUILDING, JHANDEWALAN EXTENSION, JAWALA HERI MARKET, NEW DELHI PASCHIM VIHAR, NEW DELHI (PAN: AAFPB3425R) (APPELLANT) (RESPONDENT) Department by : Sh. K. Tewari, Sr. DR Assessee by : Sh. Ved Jain, Adv. ORDER PER H.S. SIDHU : JM Revenue has filed this appeal against the order dated 01.9.2014 for A.Y. 2010-11 of the Ld.…

Sunil Kapoor v. CIT (235 Taxmann 279) — Cited in 24 Judgments | BharatTax