ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

ACIT, CENTRAL CIRCLE- 26, NEW DELHI vs. GD FOODS MANUFACTURING (INDIA) PVT. LTD., NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

GD FOODS MANUFACTURING (INDIA) PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 26, NEW DELHI

The appeal of the revenue is dismissed

Bench: Shri Prashant Maharishi & Shri K. N. Chary

26, New Delhi [ The Ld AO] has preferred appeals against the order of The Commissioner Of Income Tax (Appeals) – 29, New Delhi [ The Ld CIT (A) ] dated 26/12/2017 for Assessment Year 2014 – 15. 3. The assessee has raised the following grounds of appeal in ITA No. 1180/Del/2018 for the Assessment Year 2014-15:- 1. That the order

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

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

1,42,26,757 Shree Shyam Enterprises 16,11,182 Total Purchases 5,34,76,626 8.2. During the present appellate proceedings, the main contentions of the AR were that i) The assessment order indicated that letters were served upon certain parties. This proved their existence. ii) The books of account were audited, iii) The appellant was using the purchase

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

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

1,42,26,757 Shree Shyam Enterprises 16,11,182 Total Purchases 5,34,76,626 8.2. During the present appellate proceedings, the main contentions of the AR were that i) The assessment order indicated that letters were served upon certain parties. This proved their existence. ii) The books of account were audited, iii) The appellant was using the purchase

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

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

1,42,26,757 Shree Shyam Enterprises 16,11,182 Total Purchases 5,34,76,626 8.2. During the present appellate proceedings, the main contentions of the AR were that i) The assessment order indicated that letters were served upon certain parties. This proved their existence. ii) The books of account were audited, iii) The appellant was using the purchase

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

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

1,42,26,757 Shree Shyam Enterprises 16,11,182 Total Purchases 5,34,76,626 8.2. During the present appellate proceedings, the main contentions of the AR were that i) The assessment order indicated that letters were served upon certain parties. This proved their existence. ii) The books of account were audited, iii) The appellant was using the purchase

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

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

1,42,26,757 Shree Shyam Enterprises 16,11,182 Total Purchases 5,34,76,626 8.2. During the present appellate proceedings, the main contentions of the AR were that i) The assessment order indicated that letters were served upon certain parties. This proved their existence. ii) The books of account were audited, iii) The appellant was using the purchase

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

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

1,42,26,757 Shree Shyam Enterprises 16,11,182 Total Purchases 5,34,76,626 8.2. During the present appellate proceedings, the main contentions of the AR were that i) The assessment order indicated that letters were served upon certain parties. This proved their existence. ii) The books of account were audited, iii) The appellant was using the purchase

LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

26 ITR 775) and Chuharmal Vs CIT (1988) 172 ITR 250. (Pg 35)  Statements of close business associates and employees of school were recorded on 14.10.2020. Most of them filed their retractions without any documentary evidences. Manner and nature of retraction also establishes that it is not genuine but is part of collusive action undertaken by Manoj Kumar Singh/Pg