SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section dated 143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice

ACIT, CENTRAL CIRCLE-19, NEW DELHI vs. M/S K.R. PULP & PAPERS LTD,, NEW DELHI

In the result, the appeal of the Revenue is

Bench: Shri R.K. Panda & Shri N.K. Choudhry

143(3) on 22.11.2011 determining the total income of the assessee at Rs.5,84,39,170/- wherein the A.O. made disallowance of Rs.3,88,42,025/- by rejecting the claim of deduction under section 80IA made by the assessee. 2.1. The Assessee challenged the order of the Ld. CIT(A) who allowed the claim of deduction under section 80IA

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

3) to the\nfifteenth proviso to clause (23C) of section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

143(3) of the Act (‘Impugned Assessment Order’) for the subject year. 1.2 On the facts and circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate that the above referred additions/disallowances were made by Ld. AO merely on conjecture, surmises without due application of mind and/or affording reasonable opportunity of being heard

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

143(3) of the Act (‘Impugned Assessment Order’) for the subject year. 1.2 On the facts and circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate that the above referred additions/disallowances were made by Ld. AO merely on conjecture, surmises without due application of mind and/or affording reasonable opportunity of being heard

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

143(3) of the Act (‘Impugned Assessment Order’) for the subject year. 1.2 On the facts and circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate that the above referred additions/disallowances were made by Ld. AO merely on conjecture, surmises without due application of mind and/or affording reasonable opportunity of being heard

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

143(3) of the Act (‘Impugned Assessment Order’) for the subject year. 1.2 On the facts and circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate that the above referred additions/disallowances were made by Ld. AO merely on conjecture, surmises without due application of mind and/or affording reasonable opportunity of being heard

KRBL LIMITED,DELHI vs. DCIT CENTRAL CIRCLE- 07, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

143(3) of the Act (‘Impugned Assessment Order’) for the subject year. 1.2 On the facts and circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate that the above referred additions/disallowances were made by Ld. AO merely on conjecture, surmises without due application of mind and/or affording reasonable opportunity of being heard

DCIT CENTRAL CIRCLE- 19, NEW DELHI vs. KRBL LIMITED, DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

143(3) of the Act (‘Impugned Assessment Order’) for the subject year. 1.2 On the facts and circumstances of the case and in law, the Ld. CIT(A) has failed to appreciate that the above referred additions/disallowances were made by Ld. AO merely on conjecture, surmises without due application of mind and/or affording reasonable opportunity of being heard