Trimurti Engineering Works v. ITO

25 Taxmann.com 363High Court2012#2942 most cited

What is Trimurti Engineering Works v. ITO authority for?

A penalty order under section 271(1)(c) is not invalid merely because the notice under section 274 did not strike off one of the alternatives for concealment or furnishing inaccurate particulars of income, if the assessment order clarifies the ground.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Also referred to as

Trimurti Engineering Works · ITO · section 271(1)(c) · section 274 · penalty notice · inaccurate particulars · concealment of income · assessment order · ITAT Delhi

Also reported as

138 ITD 189150 TTJ 195

Issues it is cited on

furnishing inaccurate particulars of incomefurnishing inaccurate particularspenalty u/s 271(1)(c)section 274concealment of incomelevy of penaltysection 271(1)section 271section 271(1)(c)section 27indiacompany

Judgments citing Trimurti Engineering Works v. ITO

GAUTAM PURANMAL PODDAR,KALYAN vs. ACIT, CIRCLE 3(2), KALYAN

In the result, the appeals of the assessee are allowed

ITA 584/MUM/2023[2015-16]Status: DisposedITAT Mumbai28 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR
Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 583 & 584/MUM/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar ACIT, Circle-3(2), (HUF), 2nd floor, Rani Mansion, Plot No. RL 1 Milap Nagar MIDC Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. PAN No. AAEHG 6868 A Appellant Respondent Assessee by : Mr. Jayant Bhatt, CA Revenue by : Mr. Paresh Deshpande, DR : Date of Hearing 27/04/2023 Date of pronouncement : 28/04/2023 ORDER PER OM…

GAUTAM PURANMAL PODDAR,KALYAN vs. ACIT, CIRCLE 3(2), KALYAN

In the result, the appeals of the assessee are allowed

ITA 583/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 583 & 584/Mum/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar Acit, Circle-3(2), (Huf), 2Nd Floor, Rani Mansion, Plot No. Rl 1 Milap Nagar Midc Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. Pan No. Aaehg 6868 A Appellant Respondent Assessee By : Mr. Jayant Bhatt, Ca Revenue By : Mr. Paresh Deshpande, Dr : Date Of Hearing 27/04/2023 Date Of Pronouncement : 28/04/2023 Order

For Appellant: Mr. Jayant Bhatt, CAFor Respondent: Mr. Paresh Deshpande, DR
Section 10(38)Section 143(3)Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 583 & 584/MUM/2023 Assessment Years: 2014-15 & 2015-16 Gautam Puranmal Poddar ACIT, Circle-3(2), (HUF), 2nd floor, Rani Mansion, Plot No. RL 1 Milap Nagar MIDC Vs. Above Canara Bank, Resioential Area Dombivli East Murbad Rd. Kalyan, Kalyan-421 301. Thane-421 301. PAN No. AAEHG 6868 A Appellant Respondent Assessee by : Mr. Jayant Bhatt, CA Revenue by : Mr. Paresh Deshpande, DR : Date of Hearing 27/04/2023 Date of pronouncement : 28/04/2023 ORDER PER OM…

CHIRANJEEV KUMAR VINAYAK,NEW DELHI vs. ITO, WARD-47(5), NEW DELHI

In the result, assessee’s appeal is dismissed

ITA 6644/DEL/2019[2014-15]Status: DisposedITAT Delhi24 Aug 2022AY 2014-15

Bench: Shri Kul Bharat

Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274Section 292BSection 68Section 69C

…1 Chiranjeev Kumar Vinayak Vs. ITo IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _6644/DEL/2019 [Assessment Year: 2014-15 Chiranjeev Kumar Vinayak, Vs Income-tax Officer, House no. 75, 2nd Floor, Vigyan Lok, Ward-47(5), New Delhi East Delhi-110092 PAN- AASPK2315C APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Parkash, Sr. DR Date of hearing 17.08.2022 Date of pronouncement 24.08.2022 O R D E R PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the learned Commissioner of Income-tax (Appeals)-16,…

GEORGE KUTTY,NEW DELHI vs. DCIT, CIRCLE-13(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3788/DEL/2019[2010-11]Status: DisposedITAT Delhi24 Aug 2022AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 271Section 271(1)(c)Section 274Section 276CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] George Kutty, vs DCIT, C/o-M/s. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. PAN-AAJPK4005H APPELLANT RESPONDENT Appellant by Shri Manish Malik, Adv. Respondent by Shri Om Parkash, Sr.DR Date of Hearing 11.08.2022 Date of Pronouncement 24.08.2022 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2010- 11 is directed against the order of Ld. CIT(A)-7, New Delhi…

ISHITA TECHNOLOGIES PVT. LTD.,DELHI vs. DCIT, NEW DELHI

ITA 2789/DEL/2017[2012-13]Status: DisposedITAT Delhi01 Sept 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Rajesh Kumar, Senior DR
Section 143Section 271Section 271(1)(c)Section 274

…(2018) 99 taxmann.com 152 (SC), Sundaram Finance Ltd. vs. CIT (2018) 403 ITR 407 (Madras), CIT vs. Smt. Kaushalya (1995) 216 ITR 660 (Bom.), New Holland Tractors (India) (O) Ltd. vs. CIT (2015) 275 CTR 291 (Delhi), Trimuti Engineering Works vs. ITO (2012) 138 ITD 189 (Delhi), Hybrid Rice International Pvt. Ltd. vs. CIT in ITA No.285/Del/2007, Earthmoving Equipment Service Corporation vs. DCIT (2017) 166 ITD 113 (Mumbai), DCIT vs. Shah Rukh Khan (2018) 93 taxmann.com 320 (Mumbai-Trib.) etc. and contended that when 5 ITA No.2789/Del./2017 in the assessment order relevant limb of section 271(1)(c) i.e. fur…

P.K.COTTON MILLS PVT. LTD.,,MEERUT vs. PR.CIT, MEERUT

The appeal of the assessee is allowed

ITA 6039/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Apr 2021AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6039/Del/2017 (A.Y 2008-09) (Through Physical Hearing) P. K. Cotton Mills Pvt. Ltd. Vs Pr. Cit C/O. Rra Tax India, D-28, Meerut, South Extension, Part-1, New Uttar Pradesh Delhi Aadcp4270D (Appellant) (Respondent)

Section 143Section 263Section 271Section 271(1)(c)

…9 taxmann.com 152 (SC) c) Sundaram Finance Ltd. vs. CIT (2018) 93 taxmann.com 250 (Mad. HC) d) CIT vs. Smt. Kaushalya (1995) 216 ITR 660 (Bom) e) New Holland Tractors (India) P. Ltd. vs. CIT (2015) 275 CTR 291(Del) f) Trimurti Engineering Works vs. ITO (2012) 138 ITD 189 (Del) 6 g) Hybrid Rice International Pvt. Ltd. vs. CIT (ITA No. 285/Del/2007) h) Earthmoving Equipment Service Corporation vs. DCIT (2017) 166 ITD 113 (Mum Tri.) i) DCIT vs. Shah Rukh Khan (2018) 93 taxmann.com 320 (Mum Tri.) j) Dhanraj Mills Pvt. Ltd. vs. ACIT ITA No. 3830 & 3833/Mum/2009. The Ld. DR further submitted that the penalty order pas…

M/S. ABBOTT COLD STORAGES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Appeal of the assessee is allowed

ITA 5819/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Mar 2021AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-1’ NEW DELHI BEFORE SHRI R. K. PANDA ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 5819/DEL/2014 (A.Y 2010-11) (THROUGH VIDEO CONFERENCING) Abbott Cold Storages Pvt. Ltd. Vs ACIT 80, M.M Janpath Circle-1(1) New Delhi New Delhi AADCA5441M (RESPONDENT) (APPELLANT) Appellant by Sh. R. K. Kapoor, CA Respondent by Sh. Ashok Gautam, Sr. DR Date of Hearing 10.03.2021 Date of Pronouncement 23.03.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against order dated 07/08/2014 passed by CIT (A)-IV for assessment…

M/S. C.S. DATAMATION RESEARCH SERVICES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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

ITA 3915/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2020AY 2011-12
For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Jagdish Singh, Sr. DR
Section 271Section 271(1)(c)Section 274Section 43B

…ed by the AO for different assessment years were held to be perfectly valid and there was no justification for quashing the same on the ground of absence of jurisdiction. He also relied on the following decisions:- i) Trimurti Engineering Works vs. ITO (2012) 150 TTJ 195 (Del); ii) Union of India vs. Dharmendra Textile Processors, 306 ITR 277 (SC); iii) Chairman SEBI vs. Shri Ram Mutual Fund (2006) 68 SCL 216 (SC); & iv) CIT vs. Zoom Communications P. Ltd. (2010) 327 ITR 510 (Del). 11. The ld. Counsel for the assessee in his rejoinder submitted that the Hon’ble Delhi High Court in the case of PCIT vs. Sahara In…

M/S HINDON FORGE (P) LTD.,,MEERUT vs. DCIT, GHAZIABAD

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

ITA 4738/DEL/2016[2003-04]Status: DisposedITAT Delhi05 May 2020AY 2003-04

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjay Malik, AdvocateFor Respondent: Sh. C.P. Singh, Sr. DR
Section 271(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-I”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 4738/DEL/2016 A.Y. : 2003-04 HINDON FORGE (P) LTD., DCIT,CIRCLE-1, GHAZIABAD C/O MALIK & CO., VS. HAPUR CHUNGI, CGO 1ST 305/7, THAPAR NAGAR, COMPLEX, FLOOR, MEERUT-250001 CENTRAL REVENUE (PAN: AAACH4606E) BUILDING, GHAZIABAD, UP (APPELLANT) (RESPONDENT) Assessee by : Sh. Sanjay Malik, Advocate Department by : Sh. C.P. Singh, Sr. DR. ORDER Assessee has filed the present appeal against the Order dated 06.6.2016 passed by the Ld. Commissioner of Income Tax (Appeals), Ghaziabad pertaining t…

GIRI BUILDWELL PVT. LTD.,NEW DELHI vs. ITO, WARD- 10(4), NEW DELHI

In the result, the appeal filed by the assessee in ITA No

ITA 4419/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Mar 2020AY 2009-10

Bench: Shri N.K. Billaiya[Assessment Year: 2009-10]

For Appellant: NoneFor Respondent: Shri Gaurav Dudiya, Sr. DR
Section 139(1)Section 139(2)Section 142Section 22Section 22(4)Section 271Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC-2’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER [Assessment Year: 2009-10] M/s Giri Buildwell Pvt Ltd Vs. The I.T.O LG – 1/R-23, Nehru Enclave Ward 10(4) New Delhi New Delhi PAN: AABCG 2921 Q [Appellant] [Respondent] Date of Hearing : 19.03.2020 Date of Pronouncement : 19.03.2020 Assessee by : None Revenue by : Shri Gaurav Dudiya, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 4, New Delhi dated 22.04.2019 pertaining to…

QUIPPO TELECOM INFRASTRUCTURE PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA number 2191/del/2017 for assessment year 2010 – 11 is allowed

ITA 2191/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Mar 2020AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 115Section 115JSection 143Section 271(1)Section 36

…to the assessee. She further submitted that the LD AO has correctly recorded finding in the assessment order. For this proposition she relied on the decision of the honourable madras High Court in 403 ITR 407 as well as the decision of the coordinate bench in 150 TTJ 195 wherein it has been held that from combined reading of notice and assessment order, it is inferred that for what default the assessee has been put to notice for levy of penalty. Thus, she submitted that the assessee has been correctly informed about the violation of the law in the assessment order itself and hence non striking of one of the limb…

QUIPPO TELECOM INFRASTRUCTURE PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee in ITA number 2191/del/2017 for assessment year 2010 – 11 is allowed

ITA 2006/DEL/2017[2010-11]Status: DisposedITAT Delhi06 Mar 2020AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt Sulekha Verma, CIT DR
Section 115Section 115JSection 143Section 271(1)Section 36

…to the assessee. She further submitted that the LD AO has correctly recorded finding in the assessment order. For this proposition she relied on the decision of the honourable madras High Court in 403 ITR 407 as well as the decision of the coordinate bench in 150 TTJ 195 wherein it has been held that from combined reading of notice and assessment order, it is inferred that for what default the assessee has been put to notice for levy of penalty. Thus, she submitted that the assessee has been correctly informed about the violation of the law in the assessment order itself and hence non striking of one of the limb…

ORIENTAL STRUCTURAL ENGINEERS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 3116/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Feb 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.3116/Del./2017 Assessment Year: 2008-09 M/s. Oriental Structural Vs. ACIT, Engineers Pvt. Ltd., Central Circle-26, OSE Commercial Block, New Delhi Hotel Aloft, Asset 5B, Aero City, Hospitality District, IGI Airport, New Delhi PAN :AAAC0054F (Appellant) (Respondent) Appellant by Shri K.V.S.R. Krishna, CA Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 22.01.2020 Date of pronouncement 26.02.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is…

MAYASHEEL CONSTRUCTION,DELHI vs. DCIT, CIRCLE- 1, GHAZIABAD

The appeals of the assessee are allowed

ITA 3937/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Dec 2019AY 2015-16

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

Section 133ASection 143(3)Section 144ASection 271Section 271(1)(c)Section 274

…Cotton & Ginning Factory (2013) 359 ITR 565. The Ld. DR also relied upon the following decisions: i. CIT vs. Smt Kaushalya (1994) 75 Taxman 549 (Bombay)/(1995) 216 ITR 660 (Bombay). ii. Trimurti Engineering Works vs. ITO (2012) taxmann.com 363 (Delhi)/(2012) 138 ITD 189 (Delhi)/(2012) 150 TTJ 195 (Delhi) iii. Commissioner of Income Tax vs. S. V. Angidi Chettiar (1962) 44 ITR 739 (SC) iv. CIT vs. Mithila Motors (P.) Ltd. 149 ITR 751 6. We have heard both the parties and perused all the relevant materials available on record. It is pertinent to note that in assessment order while initiating the penalty u/s 271(1)…

MAYASHEEL CONSTRUCTION,DELHI vs. DCIT, CIRCLE- 1, GHAZIABAD

The appeals of the assessee are allowed

ITA 3936/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

Section 133ASection 143(3)Section 144ASection 271Section 271(1)(c)Section 274

…Cotton & Ginning Factory (2013) 359 ITR 565. The Ld. DR also relied upon the following decisions: i. CIT vs. Smt Kaushalya (1994) 75 Taxman 549 (Bombay)/(1995) 216 ITR 660 (Bombay). ii. Trimurti Engineering Works vs. ITO (2012) taxmann.com 363 (Delhi)/(2012) 138 ITD 189 (Delhi)/(2012) 150 TTJ 195 (Delhi) iii. Commissioner of Income Tax vs. S. V. Angidi Chettiar (1962) 44 ITR 739 (SC) iv. CIT vs. Mithila Motors (P.) Ltd. 149 ITR 751 6. We have heard both the parties and perused all the relevant materials available on record. It is pertinent to note that in assessment order while initiating the penalty u/s 271(1)…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2640/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Dec 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2639/DEL/2017[2005-06]Status: DisposedITAT Delhi02 Dec 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2642/DEL/2017[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

SMT. MANJEET KAUR SRAN,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2641/DEL/2017[2008-09]Status: DisposedITAT Delhi02 Dec 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA Nos. 2639, 2640, 2641, 2642 & 2643/Del/2017 A.Yrs. : 2005-06, 2006-07 & 2008-09 to 2010-11 MRS. MANJEET KAUR SRAN, vs. DCIT, CC-29, 527B, 5TH FLOOR, HBN OFFICE, NEW DELHI D-MALL, PLOT-D, DISTT. CENTRE, PASCHIM VIHAR, NEW DELHI – 87 (PAN: AVCPS8638P) (Appellant) (Respondent) Assessee by : Ms. Ashisha Mittal, CA Department by : Ms. Rakhi Verma, Sr. DR. O R D E R PER BENCH These 05 appeals filed by the Assessee are directed against the respective Orders of the Ld. C…

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