VMT Spinning Co. Ltd. v. CIT & Annr

360 ITR 682High Court2014#997 most cited

What is VMT Spinning Co. Ltd. v. CIT & Annr authority for?

The Tribunal should not be prevented from considering questions of law arising in assessment proceedings, particularly when those questions are purely legal and jurisdictional.

108

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2014 to 2025.

Also referred to as

VMT Spinning Co. Ltd. v. CIT · assessment proceedings · questions of law · Tribunal jurisdiction · National Thermal Power Co. Ltd. v. CIT

Sections most often in play

Section 143(3)Section 142(1)Section 153ASection 132Section 143(2)Section 234BSection 132(4)Section 133A

Issues it is cited on

section 5(8)section 32(1)(i)closely held companycost plus methodaccumulated profitssection 43arelated party transactioninitial assessment yearsection 80hdeduction under section 80iaenhanced compensationsection 80a(5)

Judgments citing VMT Spinning Co. Ltd. v. CIT & Annr

DCIT, Circle-7(1), Delhi vs. Eicher Motors Limited, Delhi

ITA 3721/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…1 ITA Nos. 3721 & 3525/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, Circle-7(1), Vs Eicher Motors Limited, 3rd Floor, Select City Walk, New Delhi. A-3 district Centre, Saket, South Delhi-110017. PAN- AAACE3882D APPELLANT RESPONDENT AND Assessment Year: 2015-16 Eicher Motors Limited, Vs DCIT, Circle-7(1), 3rd Floor, Select City Walk, New Delhi. A-3 district Centre, Saket, South Delhi-110017. PAN- AAACE3882D APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. A…

Eicher Motors Limited, New Delhi vs. DCIT Circle 7(1) New Delhi, New Delhi

ITA 3525/DEL/2023[2015-16]Status: DisposedITAT Delhi15 Mar 2024AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumarassessment Year: 2015-16

Section 35

…1 ITA Nos. 3721 & 3525/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, Circle-7(1), Vs Eicher Motors Limited, 3rd Floor, Select City Walk, New Delhi. A-3 district Centre, Saket, South Delhi-110017. PAN- AAACE3882D APPELLANT RESPONDENT AND Assessment Year: 2015-16 Eicher Motors Limited, Vs DCIT, Circle-7(1), 3rd Floor, Select City Walk, New Delhi. A-3 district Centre, Saket, South Delhi-110017. PAN- AAACE3882D APPELLANT RESPONDENT Assessee represented by Shri Ajay Vohra, Sr. A…

Technoforce Solutions (I) Private Limited, Nashik vs. Deputy Commissioner of Income Tax, Circle-1, Nashik

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

ITA 1381/PUN/2023[2015-16]Status: DisposedITAT Pune10 Jan 2024AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.1381/Pun/2023 िनधा"रण वष" / Assessment Year: 2015-16 Technoforce Solutions (I) Vs. Dcit, Circle-1, Nashik. Private Limited, D-33/35, Midc Industrial Area, Ambad, Nashik- 422010. Pan : Aabct5257C Appellant Respondent Assessee By : Shri Dilip Bapat & Shri Milind Modak Revenue By : Shri M. G. Jasnani Date Of Hearing : 10.01.2024 Date Of Pronouncement : 10.01.2024 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 16.11.2023 For The Assessment Year 2015-16. 2. The Appellant Raised The Following Grounds Of Appeal :- “On The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi Has Erred In Not Entertaining The Claim Of The Appellant For Deduction Of Service Tax Of Rs 40,82,852 Under Section 37 Of The Income Tax Act On The Ground That The Said Claim Was Not Made In The Return Of Income.

For Appellant: Shri Dilip Bapat &For Respondent: Shri M. G. Jasnani
Section 143(3)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1381/PUN/2023 िनधा"रण वष" / Assessment Year: 2015-16 Technoforce Solutions (I) Vs. DCIT, Circle-1, Nashik. Private Limited, D-33/35, MIDC Industrial Area, Ambad, Nashik- 422010. PAN : AABCT5257C Appellant Respondent Assessee by : Shri Dilip Bapat & Shri Milind Modak Revenue by : Shri M. G. Jasnani Date of hearing : 10.01.2024 Date of pronouncement : 10.01.2024 आदेश / ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1556/DEL/2021[2014-15]Status: DisposedITAT Delhi26 Dec 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1555/DEL/2021[2013-14]Status: DisposedITAT Delhi26 Dec 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

Gajendra Singh, Ghaziabad vs. DCIT, CC, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1554/DEL/2021[2012-13]Status: DisposedITAT Delhi26 Dec 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

DCIT, CC, Ghaziabad vs. Gajendra Singh, Ghaziabad

In the result, appeals filed by the assessee are allowed as indicated

ITA 1498/DEL/2021[2014-15]Status: DisposedITAT Delhi26 Dec 2023AY 2014-15

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 143(3)Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1555/Del/2021 (Assessment Year: 2013-14) Gajendra Singh, vs. DCIT, CC, C/o Praveen K. Agarwal & Associates, Ghaziabad. D-17, Third Floor, RDC, Raj Nagar, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) DCIT, CC, vs. Gajendra Singh, Ghaziabad. Village Pavi Sadakpur Loni, Ghaziabad – 201 102 (Uttar Pradesh). (PAN : BAUPS7053L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Waseem…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2956/DEL/2022[2013-14]Status: DisposedITAT Delhi12 Dec 2023AY 2013-14

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2955/DEL/2022[2012-13]Status: DisposedITAT Delhi12 Dec 2023AY 2012-13

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2954/DEL/2022[2010-11]Status: DisposedITAT Delhi12 Dec 2023AY 2010-11

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2953/DEL/2022[2009-10]Status: DisposedITAT Delhi12 Dec 2023AY 2009-10

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2952/DEL/2022[2008-09]Status: DisposedITAT Delhi12 Dec 2023AY 2008-09

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. ACIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2951/DEL/2022[2007-08]Status: DisposedITAT Delhi12 Dec 2023AY 2007-08

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2950/DEL/2022[2013-14]Status: DisposedITAT Delhi12 Dec 2023AY 2013-14

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2949/DEL/2022[2012-13]Status: DisposedITAT Delhi12 Dec 2023AY 2012-13

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2948/DEL/2022[2010-11]Status: DisposedITAT Delhi12 Dec 2023AY 2010-11

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2947/DEL/2022[2009-10]Status: DisposedITAT Delhi12 Dec 2023AY 2009-10

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2946/DEL/2022[2008-09]Status: DisposedITAT Delhi12 Dec 2023AY 2008-09

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

Sad Bhawna, Delhi vs. DCIT, Central Circle-6, New Delhi

In the result, the six quantum appeals and six penalty appeals of the assessee for AYs 2007-08, 2008-09, 2009-10, 2010-11, 2012-13, 2013-14 are allowed

ITA 2945/DEL/2022[2007-08]Status: DisposedITAT Delhi12 Dec 2023AY 2007-08

Bench: Shri M. Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 254

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). Sad Bhawna vs. DCIT 4. We have heard the Ld. Representative of the parties. The additional ground raised by the assessee is purely legal and jurisdictional issue going to the root of the matter. In National Ther…

ACIT, Central Circle, Ghaizabad vs. Panna Lal & Co., Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 21/DEL/2023[2018-19]Status: DisposedITAT Delhi23 Nov 2023AY 2018-19

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…cisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). 4.2. Additional ground No. 1, 2 and 4 have not been pressed by the assessee. Hence these grounds are not being considered by us for admission thereof. 5. We have heard the Ld. Representative of the parties. The…

VMT Spinning Co. Ltd. v. CIT & Annr (360 ITR 682) — Cited in 108 Judgments | BharatTax