Trimurti Engineering Works v. ITO

25 Taxmann.com 363High Court2012#2904 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 366,314 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

M/S. Housing and Urban Development Corporation Ltd.(Hudco), New Delhi vs. DCIT, New Delhi

Appeals of the assessee stands allowed

ITA 1162/DEL/2011[2000-01]Status: DisposedITAT Delhi18 Oct 2019AY 2000-01

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 1160, 1161, 1162, 5234/Del/2011 Asstt. Years: 1998-99, 1999-00, 2000-01, 2001-02 Housing and Urban Vs. DCIT Development Corporation Circle-12(1), Ltd. (HUDCO) C.R. Building, Hudco Bhavan, Lodhi New Delhi. Road, New Delhi – 110 003. PAN AAACH0632A (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Advocate Shri Amit Kaushik Advocate, Shri Rakesh Chhabra, CA Department by Shri J.K. Mishra, CIT(DR) : Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23/07/20…

M/S. Housing and Urban Development Corporation Ltd.(Hudco), New Delhi vs. DCIT, New Delhi

Appeals of the assessee stands allowed

ITA 1161/DEL/2011[1999-00]Status: DisposedITAT Delhi18 Oct 2019AY 1999-00

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 1160, 1161, 1162, 5234/Del/2011 Asstt. Years: 1998-99, 1999-00, 2000-01, 2001-02 Housing and Urban Vs. DCIT Development Corporation Circle-12(1), Ltd. (HUDCO) C.R. Building, Hudco Bhavan, Lodhi New Delhi. Road, New Delhi – 110 003. PAN AAACH0632A (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Advocate Shri Amit Kaushik Advocate, Shri Rakesh Chhabra, CA Department by Shri J.K. Mishra, CIT(DR) : Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23/07/20…

M/S. Housing and Urban Development Corporation Ltd.(Hudco), New Delhi vs. DCIT, New Delhi

Appeals of the assessee stands allowed

ITA 1160/DEL/2011[1998-99]Status: DisposedITAT Delhi18 Oct 2019AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 1160, 1161, 1162, 5234/Del/2011 Asstt. Years: 1998-99, 1999-00, 2000-01, 2001-02 Housing and Urban Vs. DCIT Development Corporation Circle-12(1), Ltd. (HUDCO) C.R. Building, Hudco Bhavan, Lodhi New Delhi. Road, New Delhi – 110 003. PAN AAACH0632A (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Advocate Shri Amit Kaushik Advocate, Shri Rakesh Chhabra, CA Department by Shri J.K. Mishra, CIT(DR) : Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23/07/20…

Housing & Urban Development Corporation Ltd., New Delhi vs. DCIT, New Delhi

Appeals of the assessee stands allowed

ITA 5234/DEL/2011[2001-02]Status: DisposedITAT Delhi18 Oct 2019AY 2001-02

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos. 1160, 1161, 1162, 5234/Del/2011 Asstt. Years: 1998-99, 1999-00, 2000-01, 2001-02 Housing and Urban Vs. DCIT Development Corporation Circle-12(1), Ltd. (HUDCO) C.R. Building, Hudco Bhavan, Lodhi New Delhi. Road, New Delhi – 110 003. PAN AAACH0632A (Appellant) (Respondent) Assessee by: Shri Gagan Kumar, Advocate Shri Amit Kaushik Advocate, Shri Rakesh Chhabra, CA Department by Shri J.K. Mishra, CIT(DR) : Ms. Naina Soin Kapil, Sr. DR Date of Hearing 23/07/20…

Harish Kumar HUF, New Delhi vs. DCIT, Circle-34(1), New Delhi

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

ITA 1469/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumara.Y. : 2015-16

For Appellant: Sh. Naveen ND Gupta, CA & Sh. AshuFor Respondent: Sh. Amit Katoch, Sr. DR
Section 10Section 142(1)Section 143(1)Section 143(2)Section 271(1)(c)Section 288ASection 94(7)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER A.Y. : 2015-16 HARISH KUMAR, (HUF), Vs. DCIT, CIRCLE 34(1), 5/21, SHANTI NIKETAN, NEW DELHI ROOM NO. 804, 8TH FLOOR, NEW DELHI – 110 021 (PAN: AAAHH9496M) E-2 BLOCK, PRATYAKASH KAR BHAWAN, CIVIC CENTRE, NEW DELHI – 110 002 (Appellant) (Respondent) Assessee by : Sh. Naveen ND Gupta, CA & Sh. Ashu Goel, CA Department by : Sh. Amit Katoch, Sr. DR. ORDER PER H.S. SIDHU, JM This appeal by the Assessee is directed against the Order dated 26.11.2018 of the Ld. Commissioner o…

Shri Sanjay Mittra, New Delhi vs. DCIT, New Delhi

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

ITA 5205/DEL/2016[2008-09]Status: DisposedITAT Delhi22 May 2019AY 2008-09

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

Section 132Section 143Section 153Section 271Section 274

…fication for quashing the same on ground of absence of jurisdiction. He also relied on the following decisions to the proposition that mere non-striking off of inappropriate words does not invalidate the penalty proceedings. Trimurti Engineering Works Vs. ITO 138 ITD 189 (1) (2) Hybrid Rice International (P) Ltd. Vs. CIT (ITA No.- 285/Del/2007) (3) Earthmoving Equipment Service Corporation Vs. DCIT 166 ITD 113 (Mumbai) (4) DCIT Vs. Shah Rukh Khan 93 taxman.com 320 (Mumbai) (5) Dhanraj Mills Ltd. Vs. ACIT (ITA No.3830 & 3833/Del 12. The Ld. Counsel for the assessee in his rejoinder submitted that if two views are…

M/S. Ochoa Laboratories Ltd., New Delhi vs. ACIT, New Delhi

ITA 4967/DEL/2016[2009-10]Status: DisposedITAT Delhi10 Apr 2019AY 2009-10

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Manu Monga, AdvFor Respondent: Ms. Rinku Singh, Sr. DR
Section 143(3)Section 271Section 271(1)(c)Section 274

…s also been dismissed by Hon’ble Supreme Court in the case cited as Sundaram Finance Ltd. vs. CIT (2018) 99 taxmann.com 152 (SC) and also relied upon the judgment of CIT vs. Smt. Kaushalya – 216 ITR 660 (Bombay) & Trimurti Engineering Works vs. ITO – (2012) 138 ITD 189 (Del.). Ld. DR also filed written submission which are made part of the record. 11. In order to proceed further, we would like to peruse the notice issued by AO u/s 274 read with section 271(1)(c) of the Act to initiate the penalty proceedings which is extracted as under for ready perusal:- “NOTICE UNDER SECTION 274 READ WITH SECTION 271 OF T…

Moving Picture Company India Ltd., New Delhi vs. DCIT, New Delhi

ITA 2896/DEL/2015[2008-09]Status: DisposedITAT Delhi29 Mar 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Sanjay Sood, CAFor Respondent: Ms. Rinku Singh, Senior DR
Section 143Section 14ASection 271(1)(c)Section 274

…Del./2015 dismissed by Hon’ble Supreme Court in the case cited as Sundaram Finance Ltd. vs. CIT (2018) 99 taxmann.com 152 (SC) and also relied upon the judgment of CIT vs. Smt. Kaushalya – 216 ITR 660 (Bombay) & Trimurti Engineering Works vs. ITO – (2012) 138 ITD 189 (Del.). 16. Hon’ble Madras High Court in Sundaram Finance Ltd. (supra) upheld the order passed by the Tribunal confirming the penalty levied on the basis of notice issued under section 274 read with section 271(1)(c) of the Act in which specific charge was not pointed out by returning the following findings :- “16. We have perused the notices…

Lodhi Property Company Ltd., New Delhi vs. ACIT, New Delhi

ITA 1232/DEL/2016[2003-04]Status: DisposedITAT Delhi28 Feb 2019AY 2003-04

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Rinku Singh, Senior DR
Section 143(3)Section 250(6)Section 271Section 271(1)(c)Section 274

…also been dismissed by Hon’ble Supreme Court in the case cited as Sundaram Finance Ltd. vs. CIT (2018) 99 taxmann.com 152 (SC) and also relied upon the judgment of CIT vs. Smt. Kaushalya – 216 ITR 660 (Bombay) & Trimurti Engineering Works vs. ITO – (2012) 138 ITD 189 (Del.). 14. Hon’ble Madras High Court in Sundaram Finance Ltd. (supra) upheld the order passed by the Tribunal confirming the penalty levied on the basis of notice issued under section 274 read with section 271(1)(c) of the Act in which specific charge was not pointed out by returning the following findings :- 10 ITA No.1232/Del./2016 “16. W…

Satyendra Nath Kuckreja, New Delhi vs. ITO, New Delhi

ITA 2973/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Oct 2018AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri V.K. Bindal, Ms. Sweety Kothari &For Respondent: Shri V.K. Jiwani, Senior DR
Section 271Section 271(1)(c)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2898/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.2973/Del./2015 (ASSESSMENT YEAR : 2009-10) Shri Satyendra Nath Kukreja, vs. ITO, Ward 32 (1), 23, Sunder Nagar, New Delhi. New Delhi – 110 003. (PAN : AFVPK4378R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Bindal, Ms. Sweety Kothari & Ms. Rinky Sharma, Advocates REVENUE BY : Shri V.K. Jiwani, Senior DR Date of Hearing : 19.09.2018 Date of Order : 03.10.2018 O R D E R PER KULDIP SINGH, JUDICIAL M…

Sh. Satyendra Nath, New Delhi vs. ITO, New Delhi

ITA 2898/DEL/2013[2009-10]Status: DisposedITAT Delhi03 Oct 2018AY 2009-10

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri V.K. Bindal, Ms. Sweety Kothari &For Respondent: Shri V.K. Jiwani, Senior DR
Section 271Section 271(1)(c)Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.2898/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.2973/Del./2015 (ASSESSMENT YEAR : 2009-10) Shri Satyendra Nath Kukreja, vs. ITO, Ward 32 (1), 23, Sunder Nagar, New Delhi. New Delhi – 110 003. (PAN : AFVPK4378R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Bindal, Ms. Sweety Kothari & Ms. Rinky Sharma, Advocates REVENUE BY : Shri V.K. Jiwani, Senior DR Date of Hearing : 19.09.2018 Date of Order : 03.10.2018 O R D E R PER KULDIP SINGH, JUDICIAL M…

Sh. Swami Sharan Garg, Muzaffarnagar vs. ITO, Muzaffarnagar

ITA 4549/DEL/2011[2001-02]Status: DisposedITAT Delhi03 Oct 2018AY 2001-02

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri V. Raj Kumar, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 143Section 271(1)Section 271(1)(C)Section 4Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.4549/Del./2011 (ASSESSMENT YEAR : 2001-02) Shri Swami Saran Garg, vs. ITO, Ward 2 (3), 66, Kambal Wala Bagh, New Delhi. Muzafarnagar. (PAN : AATPG8622P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V. Raj Kumar, Advocate REVENUE BY : Shri S.S. Rana, CIT DR Date of Hearing : 20.09.2018 Date of Order : 03.10.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, Shri Swami Saran Garg (hereinafter referred to as ‘the assessee’) by filing…

Sh. Karan Khurana, Delhi vs. ITO, New Delhi

ITA 2698/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Sept 2018AY 2010-11

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Janardan Dass, Senior DR
Section 147Section 148Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2695/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2696/Del./2015 (ASSESSMENT YEAR : 2008-09) ITA No.2697/Del./2015 (ASSESSMENT YEAR : 2009-10) ITA No.2698/Del./2015 (ASSESSMENT YEAR : 2010-11) Shri Karan Khurana, vs. ITO, Ward 47 (1), 113, Dilkhush Building Chowk, New Delhi. Tilak Bazar, Delhi – 110 006. (PAN : AGDPK4271C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Suresh Gupta, CA REVENUE BY : Shri Janardan Dass, Senior DR Date of Hearing : 10.09.2018 Date…

Sh. Karan Khurana, Delhi vs. ITO, New Delhi

ITA 2697/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Sept 2018AY 2009-10

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Janardan Dass, Senior DR
Section 147Section 148Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2695/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2696/Del./2015 (ASSESSMENT YEAR : 2008-09) ITA No.2697/Del./2015 (ASSESSMENT YEAR : 2009-10) ITA No.2698/Del./2015 (ASSESSMENT YEAR : 2010-11) Shri Karan Khurana, vs. ITO, Ward 47 (1), 113, Dilkhush Building Chowk, New Delhi. Tilak Bazar, Delhi – 110 006. (PAN : AGDPK4271C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Suresh Gupta, CA REVENUE BY : Shri Janardan Dass, Senior DR Date of Hearing : 10.09.2018 Date…

Sh. Karan Khurana, Delhi vs. ITO, New Delhi

ITA 2696/DEL/2015[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Janardan Dass, Senior DR
Section 147Section 148Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2695/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2696/Del./2015 (ASSESSMENT YEAR : 2008-09) ITA No.2697/Del./2015 (ASSESSMENT YEAR : 2009-10) ITA No.2698/Del./2015 (ASSESSMENT YEAR : 2010-11) Shri Karan Khurana, vs. ITO, Ward 47 (1), 113, Dilkhush Building Chowk, New Delhi. Tilak Bazar, Delhi – 110 006. (PAN : AGDPK4271C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Suresh Gupta, CA REVENUE BY : Shri Janardan Dass, Senior DR Date of Hearing : 10.09.2018 Date…

Sh. Karan Khurana, Delhi vs. ITO, New Delhi

ITA 2695/DEL/2015[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Janardan Dass, Senior DR
Section 147Section 148Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2695/Del./2015 (ASSESSMENT YEAR : 2007-08) ITA No.2696/Del./2015 (ASSESSMENT YEAR : 2008-09) ITA No.2697/Del./2015 (ASSESSMENT YEAR : 2009-10) ITA No.2698/Del./2015 (ASSESSMENT YEAR : 2010-11) Shri Karan Khurana, vs. ITO, Ward 47 (1), 113, Dilkhush Building Chowk, New Delhi. Tilak Bazar, Delhi – 110 006. (PAN : AGDPK4271C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Suresh Gupta, CA REVENUE BY : Shri Janardan Dass, Senior DR Date of Hearing : 10.09.2018 Date…

M/S. Kaveri Infrastructure Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 644/DEL/2015[2008-09]Status: DisposedITAT Delhi17 Jul 2018AY 2008-09

Bench: Shri N.K Billaiya & Shri Kuldip Singh

For Appellant: Sh. R.S. Singhvi, CAFor Respondent: Sh. Amit Jain, Sr. DR
Section 143(3)Section 153ASection 271(1)(c)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI N.K BILLAIYA, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No:- 644/Del/2015 (ASSESSMENT YEAR : 2008-09) M/s Kaveri Infrastructure Pvt. DCIT Ltd., Vs. Central Circle-06 B-14, Kaveri House, New Delhi. Geetanjali Enclave, New Delhi. PAN No: AABCK7148K APPELLANT RESPONDENT Assessee by : Sh. R.S. Singhvi, CA & Sh. Satyajeet Goel, CA. Revenue by : Sh. Amit Jain, Sr. DR Date of Hearing : 09.07.2018. Date of Pronouncement : 17/07/2018. ORDER PER: KULDIP SINGH, JM The Appellant, M/s Kaveri Infrastructure Pvt. Ltd.,…

M/S. Star Wire (India) Limited, New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4876/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Jul 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4875/Del/2016 : Asstt. Year : 2006-07 Ita No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner Of Income 35, Link Road, 2Nd Floor, Lajpat Tax, Circle-24(2), Nagar-Iii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaecs1124Q Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 23.04.2018 Date Of Pronouncement : 09.07.2018 Order Per N. K. Saini, Am: These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 24.06.2016 Of The Ld. Cit(A)-3, Gurgaon For The Assessment Years 2006-07 & 2007-08. 2. Since, The Issues Involved Are Common In These Appeals Which Were Heard Together, So, These Are Being Disposed Off By This Common Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 4875/Del/2016 : Asstt. Year : 2006-07 ITA No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner of Income 35, Link Road, 2nd Floor, Lajpat Tax, Circle-24(2), Nagar-III, New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECS1124Q Assessee by : Sh. Ashwani Kumar, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 23.04.2018 Date of Pronouncement : 09.07.2018 ORDER Per N. K. Saini, AM: These appeals by the assessee are directed agai…

M/S. Star Wire (India) Limited, New Delhi vs. ACIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 4875/DEL/2016[2006-07]Status: DisposedITAT Delhi09 Jul 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 4875/Del/2016 : Asstt. Year : 2006-07 Ita No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner Of Income 35, Link Road, 2Nd Floor, Lajpat Tax, Circle-24(2), Nagar-Iii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaecs1124Q Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 23.04.2018 Date Of Pronouncement : 09.07.2018 Order Per N. K. Saini, Am: These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 24.06.2016 Of The Ld. Cit(A)-3, Gurgaon For The Assessment Years 2006-07 & 2007-08. 2. Since, The Issues Involved Are Common In These Appeals Which Were Heard Together, So, These Are Being Disposed Off By This Common Order For The Sake Of Convenience & Brevity.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 4875/Del/2016 : Asstt. Year : 2006-07 ITA No. 4876/Del/2016 : Asstt. Year : 2007-08 Star Wire (India) Ltd., Vs Asstt. Commissioner of Income 35, Link Road, 2nd Floor, Lajpat Tax, Circle-24(2), Nagar-III, New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECS1124Q Assessee by : Sh. Ashwani Kumar, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 23.04.2018 Date of Pronouncement : 09.07.2018 ORDER Per N. K. Saini, AM: These appeals by the assessee are directed agai…

Mayasheel Construction, Delhi vs. DCIT, Circle- 1, Ghaziabad

ITA 7173/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Jun 2018AY 2012-13

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

For Appellant: Sh. Kapil Goel (Adv.)For Respondent: Sh. B.R. Mishra (Sr. DR)
Section 143(3)Section 145(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘E’: NEW DELHI) BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No:- 7173 /Del/2017, (Assessment Year: 2012-13) Mayasheel Construction DCIT C/o Kapial Goel Adv. Vs. Circle 1 F-26/124 Sector 7 Rohini Gaziabad. Delhi-110085 PAN No: AAPFM5854R APPELLANT RESPONDENT Assessee by : Sh. Kapil Goel (Adv.) Revenue by : Sh. B.R. Mishra (Sr. DR) Date of Hearing : 22.05.2018. Date of Pronouncement : 21/06/2018. ORDER PER: KULDIP SINGH, JM The Appellant, Mayasheel Construction (hereinafter referred to as ‘the Assessee’) by filing…