THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

254, section 260, section 262, section 263, or section 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act, on or before the expiry of twelve months from the end of the month in which such order is received or passed by the [Principal Chief Commissioner or Chief

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

254, Sec. 255, Sec. 260, Sec.262, Sec. 263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

254, Sec. 255, Sec. 260, Sec.262, Sec. 263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

254, Sec. 255, Sec. 260, Sec.262, Sec. 263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

254, Sec. 255, Sec. 260, Sec.262, Sec. 263, Sec. 264, Sec. 245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed

IMPERIAL AUTO INUDSTRIES LIMITED,DELHI vs. DCIT, DELHI

Bench: Shri G. S. Pannu & Ms. Madhumita Royi.T.A. No. 3927/Del/2023 (Assessment Year : 2020-21) M/S. Imperial Auto Vs. Asst. Director Of Income Tax Industries Ltd., Centralized Processing Plot No.202, Kushal Cell, Bengaluru Bazar, 32-33, Nehru Place, New Delhi-110019 Pan: Aaaci 0645 J (Appellant) .. (Respondent)

254 days, because the reasons assigned for the condonation were not sufficient reasons for condonation of the delay. I am further fortified by the decision of the Hon'ble Supreme Court in the case of Balwant Singh (Dead) vs Jagdish Singh & Ors, dated 08/07/2010, where it has held in para 6 that "Law of limitation may harshly affect a particular

PROVIDENT INV. & INDUSTRIES (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result ground No. 5 of the appeal of the assessee is dismissed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiprovident Inv & Industries P Ltd, Vs. Ito, Ward-14(2), 4Th Floor, Ito, A-49, Mohan Cooperative Industrial Estate, Mathura Road, New Delhi Cr Building, New Delhi Pan:Aabcj4816P (Appellant) (Respondent)

condoned the delay in filing the appeal. 4. The assessee is a private limited company who filed its return of income declaring loss of Rs. 129603/- on 30.09.2008. Subsequently, on 16.12.2010 the ld Assessing Officer, during the course of assessment proceedings, found that there are complexity in the accounts of the assessee and in the interest of revenue its books

UNITED BANK OF INDIA (FORMELY) NOW PUNJAB NATIONAL BANK ,DELHI vs. ACIT LTU-1 KOLKATA (UNDER TRANSFER TO CIRCLE 19(1), DELHI

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

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad[Assessment Year: 2009-10]

condonation of delay under section 249(3) in presenting the appeal for assessment year 2008-09. That the effect order under section 254

HL MALHOTRA AND COMPANY PVT. LTD.

The appeal is disposed of

delay in filing the appeal is condoned. 18. This Court is also in agreement with the submission of learned senior counsel for the appellant that the scope of Sections 254(2) and 260A of the Act are entirely different and it cannot be said in law that they are parallel or mutually exclusive proceedings, i.e., if a party invokes Section

M/S DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

3) read with section 254 of the Act passed on 18.11.2013 by the Dy. Commissioner of Income Tax, Circle-1, Dehradun was upheld and appeal of the assessee was dismissed. 9. The brief facts shows that the original assessment was made on 30.11.2009 as the assessee was not registered u/s 12AA of the Income Tax Act and therefore, exemption

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

3) read with section 254 of the Act passed on 18.11.2013 by the Dy. Commissioner of Income Tax, Circle-1, Dehradun was upheld and appeal of the assessee was dismissed. 9. The brief facts shows that the original assessment was made on 30.11.2009 as the assessee was not registered u/s 12AA of the Income Tax Act and therefore, exemption

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. CIT (EXEMPTIONS), LUCKNOW

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

3) read with section 254 of the Act passed on 18.11.2013 by the Dy. Commissioner of Income Tax, Circle-1, Dehradun was upheld and appeal of the assessee was dismissed. 9. The brief facts shows that the original assessment was made on 30.11.2009 as the assessee was not registered u/s 12AA of the Income Tax Act and therefore, exemption

M/S. DOON VALLEY SPECIAL AREA DEVELOPMENT AUTHORITY,DEHRADUN vs. DCIT, DEHRADUN

In the result all the above four appeals filed by the assessee are disposed off by this common order

Bench: Smt Diva Singh & Shri Prashant Maharishidoon Valley Special Area Vs. Cit (Exemption), Development Authority, Tc 46V, Up State 12, Pritam Road, Construction & Dehradun Infrastructure Development Pan: Aaald0125F Corporation, Vibhuti Khand, Gomti Nagar, Lucknow (Appellant) (Respondent)

3) read with section 254 of the Act passed on 18.11.2013 by the Dy. Commissioner of Income Tax, Circle-1, Dehradun was upheld and appeal of the assessee was dismissed. 9. The brief facts shows that the original assessment was made on 30.11.2009 as the assessee was not registered u/s 12AA of the Income Tax Act and therefore, exemption

FISERV INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE-9(1), NEW DELHI

The appeal is dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishifiserv India Private Limited, Vs. Acit, Regus Elegance, Level-2, Jasola Circle-9(1), District Centre, Old Mathura New Delhi Road, Delhi Pan: Aaccr0787L (Appellant) (Respondent)

condone the delay and proceed to decide the issue is on merits. 9. Adverting to ground number [1] of the appeal wherein the learned authorised representative has submitted that on a debatable issue there is no scope for passing rectification order u/s 154 of the act. He submitted that the issue of the reduction of MAT credit

ACIT, NEW DELHI vs. M/S WORLDWIDE REALTORS PVT. LTD.,, NEW DELHI

In the result, three appeals by Revenue are dismissed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

condoning the delay in filing of appeal in relying upon the judicial precedents without appreciating that the referred judicial precedents call for the bonafide conduct and no negligence of the assessee which is completely absent in this case. 7. That the CIT (A) has erred on facts and in law in admitting the additional evidence filed by the assessee during

ACIT, NEW DELHI vs. M/S WORLDWIDE REALTORS PVT. LTD.,, NEW DELHI

In the result, three appeals by Revenue are dismissed

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

condoning the delay in filing of appeal in relying upon the judicial precedents without appreciating that the referred judicial precedents call for the bonafide conduct and no negligence of the assessee which is completely absent in this case. 7. That the CIT (A) has erred on facts and in law in admitting the additional evidence filed by the assessee during

UNITED BANK OF INDIA (NOW MERGED WITH PNB),NEW DELHI vs. DCIT, CIRCLE-6, KOLKATA

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.1903/Del/2021, A.Y. 2008-09

condonation of delay under section 249(3) in presenting the appeal for assessment year 2008-09. That the effect order under section 254

M/S. NOKIA SOLUTIONS AND NETWORKS INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Nokia Solutions & Networks India Pvt. Ltd., Vs Dcit, (Formerly Known As Nokia Siemens Circle-18(2), Networks Pvt. Ltd.), 7Th Floor, Room No. 406, Building No. 9A, Dlf Cyber City, C.R. Building, Sector 25A, I.P. Estate, Gurgaon-122002 New Delhi. (Pan: Aaccn3871F) (Appellant) (Respondent) Appellant By: Shri Deepak Chopra, Adv. Respondent By: Shri T.M. Shiva Kumar, Cit Dr

254 read with Section 143(3) and Section 144C of the Act (i.e. till April 29, 2016) in complete ignorance of the fact that refund granted to the appellant for subject AY was recovered on January 31, 2011, by way of adjustment of refund determined for AY 2009-10. 10.4 Without prejudice, that on the facts and circumstances