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

In the result, the appeal of the Assessee is allowed

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 shall be dealt with\nin the manner provided under

PARMANAND & SONS FOOD PRODUCT PVT. LTD, ,DELHI vs. DCIT , CENTRAL CIRCLE-20

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT,CENTRAL CIRCLE-20, NEW DELHI vs. DEVESH MITTAL , DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT,CC-20, NEW DELHI vs. GLOBUS AGROFOODS PVT. LTD., DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

GLOBUS AGROFOODS PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, CC-20 , NEW DELHI vs. GLOBUS AGROFOODS PVT.LTD., NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. GLOBUS AGRO FOODS PVT LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARAMANAND AND SONS FOODS PRODUCTS PVT. LTD., DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT CENTRAL CIRCLE-20 , DELHI vs. KWALITY TECHMECH PVT. LTD. , DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT,CC-20, NEW DELHI vs. DEVESH MITTAL, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

GLOBUS AGROFOODS PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-20, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, CC-20, NEW DELHI vs. PARAMANAND AND SONS FOODS PRODUCTS PVT. LTD., NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. PARMANAND AND SONS FOODS PRODUCTS P.LTD, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT,CENTRAL CIRCLE-20, NEW DELHI vs. GLOBUS AGRO FOODS PVT LTD, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6

DCIT, CC-20, NEW DELHI vs. DEVESH MITTAL , DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

43,815/- 3 2008-09 Rs.35,52,611/- Rs.3,55,261/- 4 2009-10 Rs.40,40,000/- Rs.4,04,000/- 5 2010-11 Rs.33,27,170/- Rs.3,32,717/- 6 2011-12 Rs.50,71,250/- Rs.5,07,125/- 7. 2012-13 Rs.1,81,74,006/- Rs.4,54,350/- (Restricted to 2.5%) 8 2013-14 Rs.2,52,34,742/- Rs.6