ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava[A.Y 2007-08]

depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a notice under section 148

ITO, WARD-1(4), FARIDABAD vs. KESHAV MEDICHEM P.LTD, FARIDABAD

In the result, the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a notice under section 148

DEVKI NANDAN BINDAL,NEW DELHI vs. ITO, WARD- 46(3), NEW DELHI

In the result, appeal of the Assessee allowed

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

M/S. INDIA EXPOSITION MART LTD.,NEW DELHI vs. DCIT, NEW DELHI

sections 148\nto 153, assess or reassess such income and also any other income\nchargeable to tax which has escaped assessment and which comes to\nhis notice subsequently in the course of the proceedings under this\nsection, or recomputed the loss or the depreciation

COMMISSIONER OF INCOME TAX, DELHI VIII vs. INDIAN FARMERS FERTILIZERS CO-OP. LTD.

The appeal stands disposed of accordingly

depreciation allowance or any other allowance under this then it will be deemed to be a case where income chargeable to tax has escaped assessment. The present case will fall under this explanation.” 16. On merits, the Assessing Officer, after discussing the scope and ambit of the provisions of Section 80-I, sub-section (1) and sub-section

UJJWAL MICROFINANCE PVT LTD,NEW DELHI vs. ITO WARD - 27(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a notice under section 148

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

148 of the Income Tax Act was issued on 21/01/2014. In response to that notice appellant filed return of income on 03/04/2014 declaring nil income. Appellant further requested for reasons for reopening of the assessment vide its letter dated 10/06/2014 which was provided to the assessee by the Ld. assessing officer vide letter dated 25/07/2014. Appellant objected to the reasons

ACIT, CENTRAL CRCLE-18, NEW DELHI vs. SHIMMER DEVELOPERS P.LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

depreciation allowance or any other allowance, as the case may be for the assessment vear concerned thereafter in this section and in sections 148

DCIT, CC-06, NEW DELHI vs. NAVEEN INFRADEVELOPERS & ENGINEERS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a notice under section 148

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

BTL HOLDING CO. LTD,FARIDABAD vs. DCIT CENTRAL CIRCLE-II, FARIDABAD

In the result, ITA No.7429/Del/2019 for A

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

INTERGLOBAL STEELS PVT. LTD.,,NEW DELHI vs. ITO WARD - 1(2), NEW DELHI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2011-12]

depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a notice under section 148

GOLDEN JOB FINDER P.LTD,NEW DELHI vs. ITO, WARD-11(4), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri K.N. Chary

depreciation. This question was answered in the negative. A Division Bench of the Kerala High Court held in Travancore Cements Ltd. v. CIT [2008] 305 ITR 1701 ,that upon the issuance of a notice under section 148

SUSHIL BANSAL,NEW DELHI vs. ACIT, CIRCLE- 57(1), NEW DELHI

In the result, the appeal is dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2013-14

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

PR. COMMISSIONER OF INCOME TAX -7 vs. SUNLIGHT TOUR AND TRAVELS PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

KRISHNA DEVI,NEW DELHI vs. ITO, WARD- 38(3), NEW DELHI

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6356/Del/2019 : Asstt. Year : 2014-15 Krishna Devi, Vs Income Tax Officer, F-26/124, Sector-7, Rohini, Ward-38(3), New Delhi-110085 New Delhi-110002 (Appellant) (Respondent) Pan No. Abrpd0875E Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 08.10.2021 Date Of Pronouncement: 04.01.2022

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148

M/S. BANKE BIHARI PROPERTIES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the Assessee’s Appeal stands allowed

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2006-07 M/S Banke Bihari Properties Pvt. Ltd. Vs. Ito, Ward-4(1) 144/2, Ans House, Ashram, Mathura New Delhi Road, New Delhi - 110 014 (Pan: Aaccb6652Q) (Appellant) (Respondent) Assessee By : Sh. Amit Goel, Fca Revenue By : Sh. Amit Jain, Sr. Dr

148. 6. The quantum of income Rs. 2,90,00,000/- which has escaped assessment. 7. Whether the provisions of Yes Section 147(a), 147(b) or 147(c) are applicable or all the Sections are applicable. 8. Whether the assessment is Yes proposed to be made for the first time. If the reply is in affirmative please state. Whether