GOLF TECHNOLOGIES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI
In the result, the appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 5569/DEL/2012[2010-11]Status: DisposedITAT Delhi21 Jan 2021AY 2010-11
Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5567/Del/2012 : Asstt. Year: 2008-09 Ita No. 5568/Del/2012 : Asstt. Year: 2009-10 Ita No. 5569/Del/2012 : Asstt. Year: 2010-11 Golf Technologies Pvt. Ltd. Vs Acit, Gk House-187A, Flat No. 102, Central Circle-11, Sant Nagar, East Of Kailash New Delhi New Delhi (Appellant) (Respondent) Ita No. 5540/Del/2012 : Asstt. Year : 2007-08 Acit, Vs Golf Technologies Pvt. Ltd. Central Circle-11, Gk House-187A, Flat No. 102, New Delhi Sant Nagar, East Of Kailash New Delhi (Appellant) (Respondent) Pan No. Aaccg4538J Assessee By : Sh. R. S. Ahuja, Ca Revenue By : Ms. Sunita Singh, Cit Dr Date Of Hearing: 11.11.2020 Date Of Pronouncement:21.01.2021 Order Per Dr. B. R. R. Kumar: These Three Appeals Have Been Filed By The Assessee & One Appeal Has Been Filed By The Revenue Against The Orders Of The Ld. Cit(A)-Xxxi, New Delhi Dated 28.08.2012. 2. Since, The Issues Involved In All The Appeals Of The Assessee Are Common, They Were Heard Together. Golf Technologies Pvt. Ltd. 3. In Ita No. 5567/Del/2012 For The Ay 2008-09, Following Effective Grounds Have Been Raised By The Assessee:
For Appellant: Sh. R. S. Ahuja, CAFor Respondent: Ms. Sunita Singh, CIT DR
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section 133A was also carried out at the premises of M/s Jay Enn Infotech Pvt.
Lid. M/s Aadhar Technologies Pvt. Ltd., and Unique Distributers, in which it was seen that these entities were nothing but only paper entities which were providing accommodation entries by issuing bogus sales bills on account of which the so called buyer (in whose names bill
