Sunrise Academy of Medical Specialties (India) (P) Ltd. v. ITO

94 Taxmann.com 181High Court2018#16250 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing Sunrise Academy of Medical Specialties (India) (P) Ltd. v. ITO

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER S.R. Ferro Alloys Pr. CIT, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) PAN: ABHFS7377Q Appellant by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.10.2023 Date of Pronouncement 09.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 30.03.2021 of Pr. Commissioner of Income Tax, passed u/s 26…

High Wings Construction Pvt. Ltd., Gurgaon vs. ITO, Ward- 11(3), New Delhi

In the result, the appeal filed by the assessee is

ITA 7175/DEL/2018[2014-15]Status: DisposedITAT Delhi19 Jul 2021AY 2014-15

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava[Assessment Year: 2014-15]

Section 142(1)Section 143(2)Section 144Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2014-15] M/s High Wings Construction ITO, Pvt. Limited, Ward-11(3), CA M.R. Sahu, M. Sahu & Room No.420D, 3rd Floor, Associates, Charted C.R. Building, I.P. Estate, Accountants, House No.651, New Delhi-110002 1st Floor, Sector-10A, Nr. Meenakshi Public School, Gurgaon, Haryana-122001 PAN-AACCH5675D Assessee Revenue Assessee by Sh. M.R.Sahu, CA Revenue by Ms. Anima, Sr. DR Date of Hearing 15.06.2021 Date of Prono…

Tsi Yatra Pvt. Ltd., Gurgaon vs. Addl. CIT, Range-25, New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1068/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Dec 2020AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri S.S. Rana, Sr.D.R

Section 143(3)Section 234ASection 271(1)(c)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No.1068/DEL/2019 Assessment Year: 2014-2015 TSI Yatra Pvt. Ltd., vs. ACIT, United Cyber Park, Range-25, Ist Floor, Sector-39, New Delhi. Gurgaon, Haryana. TAN/PAN: AABCT7696P (Appellant) (Respondent) Appellant by: Shri Tarandeep Singh, Adv. Respondent by: Shri S.S. Rana, Sr.D.R. Date of hearing: 20 11 2020 Date of pronouncement: 14 12 2020 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee aggrieved against impugned order, dated…

Sadhvi Securities P.Ltd, New Delhi vs. ACIT, Central Circler-5, New Delhi

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

ITA 1047/DEL/2019[2014-15]Status: DisposedITAT Delhi16 Jul 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Sadhvi Securities P. Ltd., Vs Acit, 13/34, Wea, Arya Samaj Road, Central Circle-5, Karol Bagh, New Delhi. New Delhi. Pan: Aahcs7130D (Appellant) (Respondent) Assessee By : Shri V.P. Gupta & Shri Anunav Kumar, Advocates Revenue By : Shri S.S. Rana, Cit, Dr Date Of Hearing : 02.05.2019 Date Of Pronouncement : 16.07.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15Th January, 2019 Of The Cit(A)-24, Delhi, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company & Is Engaged In The Business Of Share Trading. It Filed Its Return Of Income On 27.11.2014 Declaring Total Income Of Rs.910/-. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Has Introduced Share Capital By Issuing 1800000 Equity Shares Of Rs.10 Each At A Premium Of Rs.90 Per Share Aggregating To Rs.18 Crore In The Balance Sheet As On 31.03.2014. Since The Assessee Has Charged Very High Premium On The Shares So Allotted, The Assessing Officer Asked The Assessee To Furnish Complete

For Appellant: Shri V.P. Gupta &For Respondent: Shri S.S. Rana, CIT, DR

Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 Sadhvi Securities P. Ltd., Vs ACIT, 13/34, WEA, Arya Samaj Road, Central Circle-5, Karol Bagh, New Delhi. New Delhi. PAN: AAHCS7130D (Appellant) (Respondent) Assessee by : Shri V.P. Gupta & Shri Anunav Kumar, Advocates Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 02.05.2019 Date of Pronouncement : 16.07.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 15th January, 2019 of the CIT(A…

M/S. Tara Mercantile Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 1572/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

…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 I.T.A. No. 1572/DEL/2017 A.Y. : 2011-12 M/S TARA MERCANTILE PVT. LTD. VS. DCIT, CIRCLE 16(1), 314-315, PP TOWER, NEW DELHI NETAJI SUBHASH PLACE, PITAMPURA, NEW DELHI – 34 (PAN: AAACT2680C) (APPELLANT) (RESPONDENT) Assessee By : Sh. Gautam Jain, Adv. Department By : Sh. S.S. Rana, CIT(DR) ORDER PER H.S. SIDHU : JM This appeal by the Assessee is directed against the impugned order dated 19.1.2017 passed by the Ld. CIT(A)-9, New Delhi on the following grounds:- 1. The…

Regal Buildtech P.Ltd, New Delhi vs. ACIT, Circle-21(1), New Delhi

Appeal of the assessee is partly allowed for statistical purpose

ITA 7505/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jun 2019AY 2014-15

Bench: Shri R. K. Panda & Ms Suchitra Kambleregal Buildtech P. Ltd. Vs Acit 2/48, Shopping Centre, Malcha Circle-21(1) Marg, New Delhi New Delhi Aaccr9566P (Appellant) (Respondent)

Section 292BSection 56(2)(vii)Section 56(2)(viib)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Regal Buildtech P. Ltd. Vs ACIT 2/48, Shopping Centre, Malcha Circle-21(1) Marg, New Delhi New Delhi AACCR9566P (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Wadhwa, Adv, Ms. Aushi Gupta, CA Respondent by Smt. Sulekha Verma, CIT(DR) Date of Hearing 31.05.2019 Date of Pronouncement 18.06.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 9/10/2018 passed by CIT(A)-7, for Assessment Year 2014-15. 2. The grounds of…