PPT — 293 case laws

Sunil Kumar Jain, Prop., Panipat vs. ACIT, Panipat

ITA 5755/DEL/2019[2012-13]Status: DisposedITAT Delhi20 Dec 2024AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Pradip Kumar Kediaita No. 78/Del/2017 : Asstt. Year : 2012-13 Ita No. 5755/Del/2019 :Asstt. Year : 2012-13 Sh. Sunil Kumar Jain, Vs Cit(A), Prop. M/S Nirmal International, Karnal, Village Faridpur, Masd Public School Haryana-132001 Road, Panipat, Haryana-132103 (Appellant) (Respondent) Pan No. Abbpj4056B Assessee By : None Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 10.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals Ita No. 78/Del/2017 & Ita No. 5755/Del/2019, Both For Assessment Year 2012-13, Arises Against The Cit(A), Karnal’S As Many Orders Dated 21.10.2016 & 24.04.2019 Passed In Case No. 48/Ppt/2014-15 & It/24/E/Ppt/2018-19, In Proceedings U/S 143(3) & 271(1)(C) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Sahil Kumar Bansal, Sr. DR

Section 143(3)Section 36(1)(iii)Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Pradip

Sh. Sunil Kumar Jain, Prop., Panipat vs. ACIT, Panipat

ITA 78/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Dec 2024AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Pradip Kumar Kediaita No. 78/Del/2017 : Asstt. Year : 2012-13 Ita No. 5755/Del/2019 :Asstt. Year : 2012-13 Sh. Sunil Kumar Jain, Vs Cit(A), Prop. M/S Nirmal International, Karnal, Village Faridpur, Masd Public School Haryana-132001 Road, Panipat, Haryana-132103 (Appellant) (Respondent) Pan No. Abbpj4056B Assessee By : None Revenue By : Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing: 10.12.2024 Date Of Pronouncement: 20.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals Ita No. 78/Del/2017 & Ita No. 5755/Del/2019, Both For Assessment Year 2012-13, Arises Against The Cit(A), Karnal’S As Many Orders Dated 21.10.2016 & 24.04.2019 Passed In Case No. 48/Ppt/2014-15 & It/24/E/Ppt/2018-19, In Proceedings U/S 143(3) & 271(1)(C) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Sahil Kumar Bansal, Sr. DR

Section 143(3)Section 36(1)(iii)Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Pradip

DCIT, Circle- 8(1), New Delhi vs. E.I. Dupont India P. Ltd., Gurgaon

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 7454/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Dec 2024AY 2008-09

Bench: Shri M. Balaganesh & Shri Sudhir Kumarcorteva Agriscience India Pvt Ltd Vs. Dcit, (Earlier Known As E.I. Dupont P. Circle-11(1), Ltd), 17Th Floor, Tower-C, Dlf New Delhi Cyber Greens, Sector-25A, Phase-3, Gurgaon (Appellant) (Respondent) Pan: Aaace2462M Dcit, Vs. Corteva Agriscience India Circle-11(1), Pvt Ltd (Earlier Known As E.I. Dupont P. Ltd), 17Th New Delhi Floor, Tower-C, Dlf Cyber Greens, Sector-25A, Phase-3, Gurgaon (Appellant) (Respondent) Pan: Aaace2462M Assessee By : Shri Deepak Chopra, Adv Shri Harpreet Singh Ajmani, Adv Shri Pulkit Pandey, Adv Revenue By: Shri Chetan Rao, Cit Dr Date Of Hearing 25/09/2024 Date Of Pronouncement 19/12/2024

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Chetan Rao, CIT DR

Section 144C

mail exchange Director for the Asia Product offerings. the Products Zytel has demonstrating guidance on Pacific Region of -Sharing Brochures / PPT's on new moved to 77.97 Crores Recruitment(s) done for EP Engineering Polymer -Guidance on cost allocation of product offerings. in FY 2009-10 from business in India ... Email exchange with DuPont India employee having a discussion on Banners to be developed / customised for Indian Indian Team gets the Businesses. PPT's and other basic guidance from the Mini Lam is the Brand relvant material are being Product Marketing Services Region and further & Corporate Corporate Brand Strategies shared

E.I. Dupont India P. Ltd., Gurgaon vs. DCIT, Circle- 11(1), New Delhi

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 6879/DEL/2017[2008-09]Status: DisposedITAT Delhi18 Dec 2024AY 2008-09

Bench: Shri M. Balaganesh & Shri Sudhir Kumarcorteva Agriscience India Pvt Ltd Vs. Dcit, (Earlier Known As E.I. Dupont P. Circle-11(1), Ltd), 17Th Floor, Tower-C, Dlf New Delhi Cyber Greens, Sector-25A, Phase-3, Gurgaon (Appellant) (Respondent) Pan: Aaace2462M Dcit, Vs. Corteva Agriscience India Circle-11(1), Pvt Ltd (Earlier Known As E.I. Dupont P. Ltd), 17Th New Delhi Floor, Tower-C, Dlf Cyber Greens, Sector-25A, Phase-3, Gurgaon (Appellant) (Respondent) Pan: Aaace2462M Assessee By : Shri Deepak Chopra, Adv Shri Harpreet Singh Ajmani, Adv Shri Pulkit Pandey, Adv Revenue By: Shri Chetan Rao, Cit Dr Date Of Hearing 25/09/2024 Date Of Pronouncement 19/12/2024

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri Chetan Rao, CIT DR

Section 144C

mail exchange Director for the Asia Product offerings. the Products Zytel has demonstrating guidance on Pacific Region of -Sharing Brochures / PPT's on new moved to 77.97 Crores Recruitment(s) done for EP Engineering Polymer -Guidance on cost allocation of product offerings. in FY 2009-10 from business in India ... Email exchange with DuPont India employee having a discussion on Banners to be developed / customised for Indian Indian Team gets the Businesses. PPT's and other basic guidance from the Mini Lam is the Brand relvant material are being Product Marketing Services Region and further & Corporate Corporate Brand Strategies shared

Ketan Chandrakant Motta, Ahmedabad vs. Income Tax Officer, Ahmedabad

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 203/AHD/2024[2018-2019]Status: DisposedITAT Ahmedabad13 Dec 2024AY 2018-2019

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year: 2018-19

Section 115BSection 139(1)Section 143(2)Section 147Section 148Section 274Section 69Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & Ms. SUCHITRA KAMBLE, JUDICIAL

Mukund Pranavkumar Patel, Ahmedabad vs. ITO Ward1(3)(1), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 886/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad29 Nov 2024AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 142(1)Section 147Section 148Section 2Section 234ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar

Mahender Singh, Panipat vs. ITO Ward - 2, Panipat

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 9672/DEL/2019[2009-10]Status: DisposedITAT Delhi21 Nov 2024AY 2009-10

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singhmahender Singh, Income Tax Officer, S/O Mam Chand, Ward-2, Panipat. H.No.413, Vs. Vpo Binjhol, Panipat, Haryana-132103. Pan:Borpm4104F (Appellant) (Respondent)

Section 142(1)Section 144Section 148Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI BRAJESH

Shila Builders & Developers Pvt Ltd, New Delhi vs. ITO Ward - 23(2), New Delhi

Appeal is allowed

ITA 966/DEL/2020[2009-10]Status: DisposedITAT Delhi18 Nov 2024AY 2009-10

Bench: Ms. Madhumita Royshila Builders & Vs. Ito, Ward 23(2) Developers Pvt. Ltd. New Delhi Flat No. 50, Aakshardham Apptt., Pocket-3, Dwarka Sector- 19, New Delhi-110075 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0470K Appellant .. Respondent

For Appellant: Sh. Salil Aggarwal, Sr. Adv &For Respondent: Sh. Sanjay Kumar, Sr. DR

Section 143(1)Section 143(3)Section 147Section 148Section 151

P a g e | 1 Shila Builders & Developers Pvt. Ltd. Vs.ITO, Ward 23(2) THE INCOME TAX APPELLATE TRIBUNAL “SMC

Asst. Commissioner of Income Tax, Panvel Circle Panvel vs. Outabox Media Solutions LLP, Ghatkopar Mumbai

In the result, the appeal filed by the Revenue is partly allowed

ITA 177/PUN/2024[2017-18]Status: DisposedITAT Pune07 Nov 2024AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Gunjan H KakkadFor Respondent: Shri Ramnath P Murkunde

Section 142(1)Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA

Tejpal Singh Yadav, Noida vs. ITO, Ward-3(5), Noida

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

ITA 835/DEL/2024[2013-14]Status: DisposedITAT Delhi06 Nov 2024AY 2013-14

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singhassessment Year: 2013-14 Tejpal Singh Yadav, Vs Ito, S.O. Bhora, Ward-3(5), Near Mata Mandir, Noida. Village-Rasulpur, Newada Sector-62, Noida (Uttar Pradesh) – 201 301. Pan: Alppt8514N

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Amit Katoch, Sr. DR

Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI BRAJESH

Arunbhai Nimbalkar Gajare, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(4), Ahmedabad

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

ITA 567/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad29 Oct 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.567/Ahd/2024 िनधा"रण वष" /Assessment Year : 2012-13 Arunbhai Nimbalkar Gajare The Income Tax Officer बनाम/ 2, Krishna Appt Ward-5(3)(4) V/S. Bhudarpura Road Ahmedabad Ambawadi Ahmedabasd – 380 006 (Gujarat) "थायी लेखा सं./Pan: Aktpg 8637 L अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri Aseem L. Thakkar, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 22/10/2024 घोषणा की तारीख /Date Of Pronouncement: 29/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri B.P. Srivastava, Sr.DR

Section 144Section 147Section 148Section 69A

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ, “ए“ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले

Samir Arvind Thakker, Chembur vs. DCIT Circle-27(3), Mumabi, Navi Mumbai

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

ITA 2817/MUM/2024[2010-11]Status: DisposedITAT Mumbai25 Sept 2024AY 2010-11

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Ravindra Poojary, A/RFor Respondent: Shri Ajay Kumar Singh, Sr. D/R

Section 69C

| आयकरअपीलीयअधधकरणन्यायपीठ,म ुंबई| IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT

Radheshyam Toshniwal, Kolkata vs. I.T.O., Ward - 44(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1248/KOL/2024[2017-2018]Status: DisposedITAT Kolkata06 Sept 2024AY 2017-2018

Bench: Shri Sanjay Garg & Shri Rakesh Mishrai.T.A. No.1248/Kol/2024 Assessment Year: 2017-18 Radheshyam Toshniwal……….………...........………………....Appellant C/O Radheyshyam Rameshkumar, 84 Jamunalal Bajaj Street First Floor, Kolkata – 700007. [Pan: Abppt9517M] Vs. Ito, Ward-44(2), Kolkata……………….…............................…..…..... Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Assessee. Shri Raman Garg, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : September 03, 2024 Date Of Pronouncing The Order : September 06, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 10.05.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Raised In This Appeal Is Relating To The Estimation Of Profit @ 20% Of The Sales By The Ld. Cit(A).

Section 250

आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri

Mahagun Real Estate Pvt. Ltd, New Delhi vs. ACIT, Circle 75(1), New Delhi

In the result, both the captioned appeals of the assessee are allowed

ITA 1900/DEL/2022[2012-13]Status: HeardITAT Delhi04 Sept 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usassessment Year 2012-13

For Respondent: Shri Rajesh Tiwari, Sr.DR

Section 133ASection 148Section 194Section 201(1)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH

Mahagun (India)Pvt. Ltd., New Delhi vs. ACIT, Circle-75(1), New Delhi

In the result, both the captioned appeals of the assessee are allowed

ITA 1899/DEL/2022[2012-13]Status: HeardITAT Delhi04 Sept 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usassessment Year 2012-13

For Respondent: Shri Rajesh Tiwari, Sr.DR

Section 133ASection 148Section 194Section 201(1)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH

DCIT, New Delhi vs. M/S. Magnum Power Generation Ltd., New Delhi

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

ITA 2509/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Aug 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE, SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND MS. MADHUMITA

Rajendra Kumar Tripathi, Delhi vs. ITO Ward 56(3) Delhi, Delhi

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

ITA 1674/DEL/2024[2019-20]Status: DisposedITAT Delhi14 Aug 2024AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Rajendra Kumar Tripathi Vs. Ito 341, Heritage Tower, Sawan Ward- 56 (3) Cghs Ltd. Plot No.1, Delhi Sector-3, Dwarka, Delhi-110078 Pan No.Abppt7714C (Appellant) (Respondent) Appellant By Sh. Dishant Sethi, Advocate Sh. Shyam Sunder, Advocate Respondent By Ms. Raja Rajeshwari, Sr. Dr. Date Of Hearing: 08/08/2024 Date Of Pronouncement: 14/08/2024 Order Per Sudhir Kumar, Jm: This Appeal By The Assessee Is Directed Against The Order Of The Cit(Appeals)/National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Nfac”] Vide Order Dated 12.02.2024 Pertaining To A.Y. 2019-20 & Arises Out Of The Assessment Order Dated 23.12.2019 Under Section 144/148 Of The Income Tax Act 1961 [Hereinafter Referred As ‘The Act’].

Section 143Section 144Section 249(3)Section 5

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND