SRD MANAGEMENT COMPANY,NEW DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

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

Bench: Shri Kul Bharat & Dr. B.R.R.Kumar[Assessment Year : 2012-13] Srd Management Company, Vs Dcit, 304, 3Rd Floor, 44 Deenar Circle-22(2), Bhawan, Nehru Place, New Delhi. New Delhi-110019. Pan-Aamcs3799K Appellant Respondent Appellant By Shri Bawa Kanwarjit Singh, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 01.08.2023 Date Of Pronouncement 07.08.2023

77,82,451/ made in respect of above by the Order of the CIT(A) be deleted.” 3. At the outset, Ld. Counsel for the assessee submitted that the assessee was not given opportunity of being heard by the lower authorities as the Assessing Officer (“AO”) has passed ex-parte order making the impugned addition. He submitted that the assessee

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

PME POWER SOLUTIONS INDIA LTD,NEW DELHI vs. DY. COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, both the appeal of the assessee are allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumar

condone the delay in removing the defects by the assessee u/s 139(9) and consider such returns as valid. 3. In pending cases as on date, where the defect specified u/s 139(9) of the Act has not been rectified by the assessee, the AD would be required to immediately initiate proceedings under section 144 of the Act by issuing

ZTE CORPORATION,CHINA vs. JCIT (OSD) INTERNATIONAL TAXATION, GURGAON

condoned the delay in filing of appeal for AY 2016- 17, to avoid duplication, the cross-objection filed by the Assessee in Department's appeal on identical grounds is treated as academic and disposed off accordingly. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 11. Having held the above, we now embark on the merits of the matter

DCIT, INT. TAX.,.CIRCLE GURGAON, GURGAON vs. ZTE CORPORATION , CHINA

condoned the delay in filing of appeal for AY 2016- 17, to avoid duplication, the cross-objection filed by the Assessee in Department's appeal on identical grounds is treated as academic and disposed off accordingly. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 11. Having held the above, we now embark on the merits of the matter

ZTE CORPORATION,GURGAON vs. DCIT (INTERNATIONAL TAXATION), GURGAON

condoned the delay in filing of appeal for AY 2016- 17, to avoid duplication, the cross-objection filed by the Assessee in Department's appeal on identical grounds is treated as academic and disposed off accordingly. SA No.364/Del/2020 & CO No.07/Del/2021 ZTE Corporation vs. DCIT & Ors. 11. Having held the above, we now embark on the merits of the matter

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

sections 12A and BOG and that the DI'l' (ExcrnPtions) ought to have condoned the delay and accorded regrstration. tTA Nos 7 54l2OlQ. 77312010, 77

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

sections 12A and BOG and that the DI'l' (ExcrnPtions) ought to have condoned the delay and accorded regrstration. tTA Nos 7 54l2OlQ. 77312010, 77

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

sections 12A and BOG and that the DI'l' (ExcrnPtions) ought to have condoned the delay and accorded regrstration. tTA Nos 7 54l2OlQ. 77312010, 77

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

sections 12A and BOG and that the DI'l' (ExcrnPtions) ought to have condoned the delay and accorded regrstration. tTA Nos 7 54l2OlQ. 77312010, 77

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

sections 12A and BOG and that the DI'l' (ExcrnPtions) ought to have condoned the delay and accorded regrstration. tTA Nos 7 54l2OlQ. 77312010, 77

DIRECTOR OF INCOME TAX vs. VISHWA JAGRITI MISSION

sections 12A and BOG and that the DI'l' (ExcrnPtions) ought to have condoned the delay and accorded regrstration. tTA Nos 7 54l2OlQ. 77312010, 77

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

condone the delay admitting the appeal of the assessee and proceed to decide the issue on merits. 08. Facts of case in a narrow compass shows that assessee filed his return of income on 31 August 2012 declaring total income of Rs. 167,09,146 which was subsequently revised on 25th of March 2014 declaring same

BATHLINE INDIA (P) LTD,NEW DELHI vs. ACIT - CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 12. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum to Finance Bill 2015 and the case-laws on this issue makes following points

BATHLINE INDIA (PVT.) LTD.,DELHI vs. ACIT, CPC-TDS, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 12. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum to Finance Bill 2015 and the case-laws on this issue makes following points

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 12. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum to Finance Bill 2015 and the case-laws on this issue makes following points

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 12. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum to Finance Bill 2015 and the case-laws on this issue makes following points

ANJANI TECHNOPLAST LIMITED.,NEW DELHI vs. ACIT - TDS CPC, GHAZIABAD

In the result, all the appeals filed by the assessees are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

77 taxmaim.com 244 (Kerala) (viii) Dr. Amrit Lai Mangal vs. UOI [2015] 62 taxmami.com 310 ( P& H) 12. The ld. DR submitted that a harmonious and conjoint reading of provisions of section 234E & Memorandum to Finance Bill, 2012, Section 271H, section 200 A(l)(c), Memorandum to Finance Bill 2015 and the case-laws on this issue makes following points