M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

Section as U/s i. Nirala Housing Pvt. Ltd. as NHPL j. Nirala Developers Pvt. Ltd. as NDPL (2) For the sake of convenience, these appeals are being hereby disposed off through this consolidated order, as similar/interlinked issues are involved in these appeals. These appeals pertain to two assessees namely Nirala Housing Pvt. Ltd. (in ITA No. 3135/Del/2015, 3136/Del/2015, 3137/Del/2015) & Nirala

NIRALA DEVELOPERS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

Section as U/s i. Nirala Housing Pvt. Ltd. as NHPL j. Nirala Developers Pvt. Ltd. as NDPL (2) For the sake of convenience, these appeals are being hereby disposed off through this consolidated order, as similar/interlinked issues are involved in these appeals. These appeals pertain to two assessees namely Nirala Housing Pvt. Ltd. (in ITA No. 3135/Del/2015, 3136/Del/2015, 3137/Del/2015) & Nirala

DCIT, NEW DELHI vs. M/S NIRALA HOUSING PVT. LTD.,, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

Section as U/s i. Nirala Housing Pvt. Ltd. as NHPL j. Nirala Developers Pvt. Ltd. as NDPL (2) For the sake of convenience, these appeals are being hereby disposed off through this consolidated order, as similar/interlinked issues are involved in these appeals. These appeals pertain to two assessees namely Nirala Housing Pvt. Ltd. (in ITA No. 3135/Del/2015, 3136/Del/2015, 3137/Del/2015) & Nirala

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

Section as U/s i. Nirala Housing Pvt. Ltd. as NHPL j. Nirala Developers Pvt. Ltd. as NDPL (2) For the sake of convenience, these appeals are being hereby disposed off through this consolidated order, as similar/interlinked issues are involved in these appeals. These appeals pertain to two assessees namely Nirala Housing Pvt. Ltd. (in ITA No. 3135/Del/2015, 3136/Del/2015, 3137/Del/2015) & Nirala

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

8 2 3 1 . 3 1 4 5 1 4 5 1 4 5 2 4 ” X 3 6 ” 0 6 6 6 6 3 5 2

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

8. "Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

8. "Provided that nothing contained in this section shall empower the Assessing Officer either to reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April

EICHER LTD. vs. COMMISSIONR OF INCOME TAX

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

MINDA INDUSTRIES LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

EICHER LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

MAXPAK INVESTMENT LTD. vs. COMMISSIONER OF INCOME TAX

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that

COMMISSIONER OF INCOME TAX DELHI IV vs. ICRA LTD.

The appeals stand disposed of as above

2) & (3) of section 14A. 2011:DHC:5797-DB ITA 687/09 & Ors Page 36 of 38 While Rule 8D would be inapplicable, the assessing officer would now have to follow the steps outlined in paragraph 42 above. ITA No.57/2008 [CIT v. Vou Investment Pvt Ltd](AY 1998-99) The Tribunal deleted the disallowance under section 14A by holding that