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538 results for “condonation of delay”+ Section 35(1)(ii)clear

Sorted by relevance

Delhi538Mumbai505Chennai450Kolkata290Hyderabad246Pune213Bangalore205Ahmedabad178Raipur166Jaipur149Karnataka145Chandigarh134Indore93Visakhapatnam75Nagpur70Surat61Amritsar58Cuttack50Cochin42Calcutta40Rajkot31Lucknow31SC23Panaji19Jodhpur13Patna13Varanasi13Telangana10Guwahati10Allahabad9Agra5Rajasthan4Orissa4Himachal Pradesh2Andhra Pradesh1Dehradun1Kerala1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 234E113Section 6869Addition to Income58Section 153D47Section 15445Section 14742Section 200A41Section 80I40Section 153C39Condonation of Delay23Disallowance22TDS20

CIT vs. GS PHARMBUTOR PVT LTD

The appeal is allowed to the aforesaid extent

ITA/134/2013HC Delhi19 Mar 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Parag P. Tripathi, Senior Advocate with Mr Anoop
Section 11Section 13Section 13(1)Section 131(1)Section 30Section 32Section 37(1)

ii) Whether the Regional Passport Officer exercised his powers in the interest of the general public? 12. Both these questions were answered in the affirmative. According to the learned single judge there was sufficient actionable material before the Regional Passport Officer to exercise his authority under Section 10(3)(c) of the Passports Act. The actionable material could be received

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

ITA 2641/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

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

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

ii)] (v) Tax determined as a result to Rs. 3,20,000 appellate order under section 250 on 30-9-1990 (vi) Refund due as a result of appeal Rs. 80,000 (vii) Date of grant of actual refund 31-10-1990 (viii) Interest payable by the Department @ 1.5% per month for 6 Rs. 7,200 months (1

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

ITA 2553/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00

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

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

ii)] (v) Tax determined as a result to Rs. 3,20,000 appellate order under section 250 on 30-9-1990 (vi) Refund due as a result of appeal Rs. 80,000 (vii) Date of grant of actual refund 31-10-1990 (viii) Interest payable by the Department @ 1.5% per month for 6 Rs. 7,200 months (1

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

ITA 468/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

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

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

ii)] (v) Tax determined as a result to Rs. 3,20,000 appellate order under section 250 on 30-9-1990 (vi) Refund due as a result of appeal Rs. 80,000 (vii) Date of grant of actual refund 31-10-1990 (viii) Interest payable by the Department @ 1.5% per month for 6 Rs. 7,200 months (1

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

ITA 599/DEL/2014[1994-95]Status: DisposedITAT Delhi31 Aug 2020AY 1994-95

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

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254

ii)] (v) Tax determined as a result to Rs. 3,20,000 appellate order under section 250 on 30-9-1990 (vi) Refund due as a result of appeal Rs. 80,000 (vii) Date of grant of actual refund 31-10-1990 (viii) Interest payable by the Department @ 1.5% per month for 6 Rs. 7,200 months (1

ADIT (E), NEW DELHI vs. FORTUNE SOCIETY FOR DEVELOPMENT AND PROMOTION OF INTERNATIONAL BUSINESS, NEW DELHI

In the result ground No. 2

ITA 2698/DEL/2012[2007-08]Status: DisposedITAT Delhi18 Sept 2017AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit(E), Vs. Fortune Society For Tc-Ii, New Delhi Development & Promotion Of International Business, G-4, Community Centre, Naraina Vihar, New Delhi Pan:Aaatf0849L (Appellant) (Respondent)

For Appellant: Shri Anshu Prakash, Sr. DRFor Respondent: Shri Satish Khosla, Adv
Section 11Section 11(1)Section 12Section 143Section 2

ii) of sub- section (1)] of section 32 for the same or any subsequent previous year." 13. The language of the sub-clause c to Section 35(2B) is conspicuous and entirely different and wordings are clear and lucid. The language of Section 11(1), as noticed above, is distinguished and not worded in a similar manner. In Escorts

DCIT, CC-14, NEW DELHI vs. A.P. SECURITAS PVT. LTD, DELHI

In the result, application for condonation of delay of 52 days in filing of appeal is allowed and appeal filed by the Department of Revenue is dismissed

ITA 3077/DEL/2025[2022-23]Status: DisposedITAT Delhi21 Jan 2026AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumardcit, Vs. A. P. Securitas Pvt. Ltd, Central Circle-14, 10-Dda, Commercial Complex, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaaca1315R

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 250Section 80ASection 80J

delay of 38 days in filing of appeal is condoned. 3. Brief facts of the case are that the assessee company is engaged in business of providing security services, facility management services, HR outsourcing etc. The assessee filed its return of income on 29.12.2022 declaring income of Rs. 1,06,68,311/-. The return was processed u/s 143(1

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6872/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6871/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6869/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6874/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6870/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6873/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6868/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE- 1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6865/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6867/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

ITA 6866/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

For Appellant: Sh. Rajiv Saxena, AdvFor Respondent: Sh. H.K. Choudhary, CIT DR
Section 131Section 132Section 133ASection 142(1)Section 153ASection 271(1)(b)

II, Panchkula, Haryana. It was argued that there was no intention on the part of the assessee not to comply with the statutory notices issued. 33. On the other hand, the ld. DR supported the orders of the authorities below. 34. Heard the arguments of both the parties and perused the material available on record. 35. Provisions of Section 271F

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

ITA/73/2024HC Delhi13 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 29ASection 34

ii. Court is empowered to take measures to reduce the fee of the arbitrators if the Court is of the opinion that the proceedings are delayed for the reasons attributable to the Arbitrators. [Proviso to Section 29A(4)] iii. Court can grant an extension of the time period upon a finding that there is sufficient cause for such extension. [Section

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

ii) or clause (iii) of sub- section (4) of Section 12-AB, as the case may be, is received by Digitally Signed By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 42 of 74 the Assessing Officer,] shall be excluded: Provided that where immediately after the exclusion of the aforesaid period

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

ITA/993/2019HC Delhi02 Mar 2020

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

ii) or clause (iii) of sub- section (4) of Section 12-AB, as the case may be, is received by Digitally Signed By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified ITA 52/2023 & other connected matters Page 42 of 74 the Assessing Officer,] shall be excluded: Provided that where immediately after the exclusion of the aforesaid period

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