Tanvir Collections Pvt. Ltd. v. ACIT

168 TTJ 145Income Tax Appellate Tribunal2015#12271 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Judgments citing Tanvir Collections Pvt. Ltd. v. ACIT

Mr. Vijay Kumar, Uttar Pradesh vs. ACIT, New Delhi

In the result, the appeals of the assessee stand allowed

ITA 3495/DEL/2015[2009-10]Status: DisposedITAT Delhi31 Oct 2018AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07 Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10

For Appellant: Shri B.K. Dhingra, FCAFor Respondent: Smt. Aparna Karan CIT(DR)
Section 132Section 144Section 153ASection 153C

…to 2010-11. It was submitted that therefore, the assessments framed for assessment years 03-04 and 04-04 were illegal. The Ld. AR also placed on record copy of order of ITAT Delhi Bench in the case of Tanvir Collections Pvt. Ltd. vs. ACIT reported in (2015) 168 TTJ 145(Delhi Tribunal) and submitted that this assessee i.e. Tanvir Collections Pvt. Ltd. belonged to the same group in which the search was carried out and the Satisfaction Note as reproduced in Para 12 of the said order of ITAT was verbatim copy of the Satisfaction Note as recorded in the assessee’s case. It was further submitted that in this case of…

Mr. Vijay Kumar, Uttar Pradesh vs. ACIT, New Delhi

In the result, the appeals of the assessee stand allowed

ITA 3494/DEL/2015[2008-09]Status: DisposedITAT Delhi31 Oct 2018AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07 Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10

For Appellant: Shri B.K. Dhingra, FCAFor Respondent: Smt. Aparna Karan CIT(DR)
Section 132Section 144Section 153ASection 153C

…to 2010-11. It was submitted that therefore, the assessments framed for assessment years 03-04 and 04-04 were illegal. The Ld. AR also placed on record copy of order of ITAT Delhi Bench in the case of Tanvir Collections Pvt. Ltd. vs. ACIT reported in (2015) 168 TTJ 145(Delhi Tribunal) and submitted that this assessee i.e. Tanvir Collections Pvt. Ltd. belonged to the same group in which the search was carried out and the Satisfaction Note as reproduced in Para 12 of the said order of ITAT was verbatim copy of the Satisfaction Note as recorded in the assessee’s case. It was further submitted that in this case of…

Mr. Vijay Kumar, Uttar Pradesh vs. ACIT, New Delhi

In the result, the appeals of the assessee stand allowed

ITA 3493/DEL/2015[2007-08]Status: DisposedITAT Delhi31 Oct 2018AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07 Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10

For Appellant: Shri B.K. Dhingra, FCAFor Respondent: Smt. Aparna Karan CIT(DR)
Section 132Section 144Section 153ASection 153C

…to 2010-11. It was submitted that therefore, the assessments framed for assessment years 03-04 and 04-04 were illegal. The Ld. AR also placed on record copy of order of ITAT Delhi Bench in the case of Tanvir Collections Pvt. Ltd. vs. ACIT reported in (2015) 168 TTJ 145(Delhi Tribunal) and submitted that this assessee i.e. Tanvir Collections Pvt. Ltd. belonged to the same group in which the search was carried out and the Satisfaction Note as reproduced in Para 12 of the said order of ITAT was verbatim copy of the Satisfaction Note as recorded in the assessee’s case. It was further submitted that in this case of…

Mr. Vijay Kumar, Uttar Pradesh vs. ACIT, New Delhi

In the result, the appeals of the assessee stand allowed

ITA 3492/DEL/2015[2006-07]Status: DisposedITAT Delhi31 Oct 2018AY 2006-07

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07 Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10

For Appellant: Shri B.K. Dhingra, FCAFor Respondent: Smt. Aparna Karan CIT(DR)
Section 132Section 144Section 153ASection 153C

…to 2010-11. It was submitted that therefore, the assessments framed for assessment years 03-04 and 04-04 were illegal. The Ld. AR also placed on record copy of order of ITAT Delhi Bench in the case of Tanvir Collections Pvt. Ltd. vs. ACIT reported in (2015) 168 TTJ 145(Delhi Tribunal) and submitted that this assessee i.e. Tanvir Collections Pvt. Ltd. belonged to the same group in which the search was carried out and the Satisfaction Note as reproduced in Para 12 of the said order of ITAT was verbatim copy of the Satisfaction Note as recorded in the assessee’s case. It was further submitted that in this case of…

Mr. Vijay Kumar, Uttar Pradesh vs. ACIT, New Delhi

In the result, the appeals of the assessee stand allowed

ITA 3491/DEL/2015[2005-06]Status: DisposedITAT Delhi31 Oct 2018AY 2005-06

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07 Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10

For Appellant: Shri B.K. Dhingra, FCAFor Respondent: Smt. Aparna Karan CIT(DR)
Section 132Section 144Section 153ASection 153C

…to 2010-11. It was submitted that therefore, the assessments framed for assessment years 03-04 and 04-04 were illegal. The Ld. AR also placed on record copy of order of ITAT Delhi Bench in the case of Tanvir Collections Pvt. Ltd. vs. ACIT reported in (2015) 168 TTJ 145(Delhi Tribunal) and submitted that this assessee i.e. Tanvir Collections Pvt. Ltd. belonged to the same group in which the search was carried out and the Satisfaction Note as reproduced in Para 12 of the said order of ITAT was verbatim copy of the Satisfaction Note as recorded in the assessee’s case. It was further submitted that in this case of…

Mr. Vijay Kumar, Uttar Pradesh vs. ACIT, New Delhi

In the result, the appeals of the assessee stand allowed

ITA 3490/DEL/2015[2004-05]Status: DisposedITAT Delhi31 Oct 2018AY 2004-05

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07 Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10

For Appellant: Shri B.K. Dhingra, FCAFor Respondent: Smt. Aparna Karan CIT(DR)
Section 132Section 144Section 153ASection 153C

…to 2010-11. It was submitted that therefore, the assessments framed for assessment years 03-04 and 04-04 were illegal. The Ld. AR also placed on record copy of order of ITAT Delhi Bench in the case of Tanvir Collections Pvt. Ltd. vs. ACIT reported in (2015) 168 TTJ 145(Delhi Tribunal) and submitted that this assessee i.e. Tanvir Collections Pvt. Ltd. belonged to the same group in which the search was carried out and the Satisfaction Note as reproduced in Para 12 of the said order of ITAT was verbatim copy of the Satisfaction Note as recorded in the assessee’s case. It was further submitted that in this case of…

Mr. Vijay Kumar, Uttar Pradesh vs. ACIT, New Delhi

In the result, the appeals of the assessee stand allowed

ITA 3489/DEL/2015[2003-04]Status: DisposedITAT Delhi31 Oct 2018AY 2003-04

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06 Assessment Year: 2006-07 Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10

For Appellant: Shri B.K. Dhingra, FCAFor Respondent: Smt. Aparna Karan CIT(DR)
Section 132Section 144Section 153ASection 153C

…to 2010-11. It was submitted that therefore, the assessments framed for assessment years 03-04 and 04-04 were illegal. The Ld. AR also placed on record copy of order of ITAT Delhi Bench in the case of Tanvir Collections Pvt. Ltd. vs. ACIT reported in (2015) 168 TTJ 145(Delhi Tribunal) and submitted that this assessee i.e. Tanvir Collections Pvt. Ltd. belonged to the same group in which the search was carried out and the Satisfaction Note as reproduced in Para 12 of the said order of ITAT was verbatim copy of the Satisfaction Note as recorded in the assessee’s case. It was further submitted that in this case of…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…DCIT reported in 68 SOT 26 (URO). 13. Copy of order of Hon’ble ITAT Delhi in 86-91 the case of DCIT vs Qualitron Commodities (P) Ltd. reported in 167 14. Copy of order of Hon’ble ITAT Delhi in 92-99 the case of Tanvir Collections (P) Ltd. vs ACIT reported in 168 TTJ 145. 15. Copy of order of Hon’ble ITAT Jaipur in 100-122 the case of Satyam Food Specialities (P) Ltd vs DCIT reported in 68 SOT 449. iv) Thus, it is most humbly prayed that, since the assessments were already completed in the case of assessee - appellant and nothing was pending on the date of handing over of the documents and thus, additions made by…

Tanvir Collections Pvt. Ltd. v. ACIT (168 TTJ 145) — Cited in 8 Judgments | BharatTax