IFCI LTD. vs. ADDL. CIT, CIRCLE-11(1),,

In the result ITA number 2205/Del/2005 filed by the learned assessing officer is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

section 139(5). Return filed u/s 139 (3) if in accordance with the other provisions of the filing of the loss return for the provisions of the act shall apply to that return as if it were return under subsection (1) of the act. The learned Commissioner of income tax Appeals by considering the above claim of the assessee

DCIT, CIRCLE-II(I) vs. I.F.C.I. LTD.,,

In the result ITA number 2205/Del/2005 filed by the learned assessing officer is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

section 139(5). Return filed u/s 139 (3) if in accordance with the other provisions of the filing of the loss return for the provisions of the act shall apply to that return as if it were return under subsection (1) of the act. The learned Commissioner of income tax Appeals by considering the above claim of the assessee

SURENDER KUMAR,HARYANA vs. ADIT,CPC, BANGALORE

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

ARVIND KUMAR AGARWAL,DELHI vs. ITO,WARD-18(1), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

disallowing the claim u/s 10AA of the I.T. Act that the assessee has not fulfilled or violated any of the conditions mentioned in sub-sections (2) and (4) of section 10AA of the I.T. Act. 12. The precondition of filing the return before the specified due date u/s 139(1

FARIDABAD SERVICE STATION,HARYANA vs. ITO, WARD-30(4), DELHI

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

Bench: Shri Saktijit Deyassessment Year: 2019-20

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

HANS RUBBER & SPORTS PRIVATE LIMITED,MEERUT vs. DCIT, CIRCLE-1, MEERUT

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

Bench: Shri Saktijit Deyassessment Year: 2019-20

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

PUSHPA SHARMA,HARYANA vs. ITO, WARD-2(1), FARIDABAD

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

Bench: Shri Saktijit Deyassessment Year: 2018-19

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

RAMA ROLLER FLOUR MILLS ,MEERUT vs. ITO, WARD-1(1)(1), MEERUT

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

Bench: Shri Saktijit Deyassessment Year: 2018-19

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

VHS ENTERPRISES,NEW DELHI vs. ITO, WARD-29(1), DELHI

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

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

VHS ENTERPRISES ,NEW DELHI vs. ITO, WARD-29(1), NEW DELHI

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

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

ASHIRWAD CARBONICS (INDIA) PRIVATE LIMTIED,NEW DELHI vs. CIRCLE-3(1), DELHI

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

Bench: Shri Saktijit Deyassessment Year: 2019-20

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

FLYING FABRICATION,NEW DELHI vs. ITO,WARD 1(4), GURGAON

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

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

RAJAN BANQUET PVT.LTD.,MORADABAD vs. ACIT-1, MORADABAD

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

Bench: Shri Saktijit Deyassessment Year: 2020-21

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

UNITED COFFEE HOUSE,DELHI vs. ITO, WARD-52(4), DELHI

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

Bench: Shri Saktijit Deyassessment Year: 2019-20 M/S. United Coffee House, Vs. Income Tax Officer, E-15, Connaught Place, Ward-52(4), Delhi Delhi Pan :Aaafu1260G (Appellant) (Respondent)

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

RRPR HOLDING PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, Grounds No

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

Section 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2010-11. I.T.A. No.4700/Del/2014 2 2. The grounds of appeal raised by the assessee read as under: “1. That the disallowance of carry forward of long term capital loss claimed on the sale of shares in the revised return of Rs.206,25,53,801/- as sustained

RAJESH KUMAR GARG,DELHI vs. ACIT,CIRCLE-49(1), DELHI

In the result, the ITA No

disallowance of deduction claimed under [section 10AA or under\nany of the provisions of Chapter VI-A under the heading \"C.—\nDeductions in respect of certain incomes\", if] the return is furnished\nbeyond the due date specified under sub-section (1) of section 139

RSG SOLUTIONS PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-20(2), NEW DELHI

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

RAVINDRA NATH SAHNI,NEW DELHI vs. ACIT CPC, NEW DELHI

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs Acit, 51, Pashim Marg, Vsant Vihar, Cpc, New Delhi-110057 New Delhi (Appellant) (Respondent) Pan No. Abjps2875D Assessee By : Sh. A. K. Batra, Ca Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income

STEEL BIRD INTERNATIONAL,NEW DELHI vs. JCIT, RANGE- 63, NEW DELHI

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 1573/Del/2018 : Asstt. Year : 2014-15 Steel Bird International, Vs Jcit, 2E/3, Jhandewalan Extn., Range-63, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabfs7296K Assessee By : Sh. Vikas Katyal, Ca Revenue By : Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 04.05.2022 Date Of Pronouncement: 06.05.2022

disallowing the delayed payment, provisions of Section 2(24)(x), Section 36(1)(va), Section 43B, Section 139(1) of the Income