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56 results for “house property”+ Section 56(2)(viib)clear

Sorted by relevance

Delhi56Chandigarh50Mumbai37Jaipur8Bangalore8Kolkata7Visakhapatnam4Chennai4Nagpur3Raipur3Cuttack3Hyderabad3Amritsar2Pune2Indore1Cochin1Allahabad1Rajkot1Surat1

Key Topics

Addition to Income52Section 6843Section 56(2)(viib)33Section 251(1)30Section 143(3)28Section 153A18Bogus/Accommodation Entry18Penalty12Section 271(1)(c)11Section 132

ABHIRVEY PROJECTS PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-1(2), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 9400/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Dec 2022AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Mohit Gupta, CAFor Respondent: Shri Bhagwati Charan, Sr.DR
Section 143(3)Section 56(2)(viib)

house, purchaser, seller, transfer agent, investments, consultants, stocks, shares and securities of all kind of description. During the previous year relevant for the assessment year 2014-15, the assessee had allotted 3,15,000 Equity shares of face value of Rs. 10/- each at a premium of Rs. 40/- per share consisting total amount

ZHILMIL ELECTRONICS PVT. LTD.,HARYANA vs. ITO WARD-2(5), FARIDABAD

In the result, Appeals in ITA No

Showing 1–20 of 56 · Page 1 of 3

11
Section 142(1)10
Limitation/Time-bar10
ITA 87/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 7. Per contra, the Ld. Departmental Representative submitted that the assessees have not produced the original confirmation, confirmations have not been produced in some of the cases and in some of the cases there is no documentary evidence such as confirmation, ITR, Balance sheet, Bank Account etc. The assessees have

PINGASH MARKETING PRIVATE LIMITED,BALLABHGARH vs. ITO WARD-2(1), FARIDABAD

In the result, Appeals in ITA No

ITA 99/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 7. Per contra, the Ld. Departmental Representative submitted that the assessees have not produced the original confirmation, confirmations have not been produced in some of the cases and in some of the cases there is no documentary evidence such as confirmation, ITR, Balance sheet, Bank Account etc. The assessees have

SHANTA BLANKETS PVT. LTD.,HARYANA vs. ITO WARD-2(3) , FARIDABAD

In the result, Appeals in ITA No

ITA 84/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 7. Per contra, the Ld. Departmental Representative submitted that the assessees have not produced the original confirmation, confirmations have not been produced in some of the cases and in some of the cases there is no documentary evidence such as confirmation, ITR, Balance sheet, Bank Account etc. The assessees have

GOPESH FABRICS PVT. LTD.,BALLABHGARH vs. ITO WARD-1(3) , FARIDABAD

In the result, Appeals in ITA No

ITA 98/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 7. Per contra, the Ld. Departmental Representative submitted that the assessees have not produced the original confirmation, confirmations have not been produced in some of the cases and in some of the cases there is no documentary evidence such as confirmation, ITR, Balance sheet, Bank Account etc. The assessees have

VIDHI CINEMAS PVT.LTD.,HARYANA vs. ITO WARD-2(5), FARIDABAD

In the result, Appeals in ITA No

ITA 88/DEL/2021[2016-17]Status: DisposedITAT Delhi18 Apr 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

Section 143(1)Section 251(1)Section 271(1)(c)Section 52(2)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 7. Per contra, the Ld. Departmental Representative submitted that the assessees have not produced the original confirmation, confirmations have not been produced in some of the cases and in some of the cases there is no documentary evidence such as confirmation, ITR, Balance sheet, Bank Account etc. The assessees have

SPARSH BEAUTY CARE PVT. LTD.,HARYANA vs. ITO WARD-2(4), HARYANA

In the result, the appeals of the assesses are allowed

ITA 86/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 6. The Ld DR has submitted that assessees have not produced the requisite original documents to satisfied the ingredients of section 68 of the Act. He has not filed the confirmation of ITR, balance sheet, Bank account etc in some cases. The assessees have failed to discharge their burden

SPEEDY COURIER SERVICES PVT LTD,FARIDABAD vs. ITO WARD - 2(4), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 80/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 6. The Ld DR has submitted that assessees have not produced the requisite original documents to satisfied the ingredients of section 68 of the Act. He has not filed the confirmation of ITR, balance sheet, Bank account etc in some cases. The assessees have failed to discharge their burden

PUNYAH BUILDING MATERIALS PVT LTD,FARIDABAD vs. ITO WARD - 2(1), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 81/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Sept 2024AY 2016-17

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 6. The Ld DR has submitted that assessees have not produced the requisite original documents to satisfied the ingredients of section 68 of the Act. He has not filed the confirmation of ITR, balance sheet, Bank account etc in some cases. The assessees have failed to discharge their burden

PEOPLE CARE HOSPITALS PRIVATE LIMITED,FARIDABAD vs. ITO, WARD 2(1), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 100/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Nov 2024AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 8. The Ld.DR has submitted that assessees have not produced the requisite documents to satisfied the ingredients of section 68 of the Act. He has not filed the confirmation of ITR, balance sheet, Bank account etc in some cases. The assessees have failed to discharge their burden

GERANIUM BAKERS PRIVATE LMITED,BALLABHGARH vs. ITO WARD-1(3), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 102/DEL/2021[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 8. The Ld.DR has submitted that assessees have not produced the requisite documents to satisfied the ingredients of section 68 of the Act. He has not filed the confirmation of ITR, balance sheet, Bank account etc in some cases. The assessees have failed to discharge their burden

RIVEN HEALTH CLUB PVT. LTD.,FARIDABAD vs. ITO WARD-2(2), FARIDABAD

In the result, the appeals of the assesses are allowed

ITA 103/DEL/2021[2016-17]Status: DisposedITAT Delhi06 Nov 2024AY 2016-17

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

Section 131oSection 142(1)Section 143Section 143(2)Section 143(3)Section 251(1)Section 271(1)(c)Section 56(2)(viib)Section 68

House International Pvt. Ltd. In reported [2018] 98 taxmann.com 47.” 8. The Ld.DR has submitted that assessees have not produced the requisite documents to satisfied the ingredients of section 68 of the Act. He has not filed the confirmation of ITR, balance sheet, Bank account etc in some cases. The assessees have failed to discharge their burden

TECHPARK HOTELS PVT LTD,GURGAON vs. ADDI. CIT SPECIAL RANGE-9, NEW DELHI

In the result, the appeal filed by the Assessee is allowed

ITA 9450/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Mar 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumartechpark Hotels Pvt. Ltd., Addl. Cit, Ground Floor, Central Wing, Special Range-9, Thapar House 124, Janpath, Vs. New Delhi. New Delhi-110001. Pan-Aabce5833H (Appellant) (Respondent) Assessee By Shri Neeraj Jain, Adv. & Shri Tavish Verma, Adv. Ms. Harpreet Kaur Hansra Sr. Dr Department By Date Of Hearing 20.01.2026 Date Of Pronouncement 20.03.2026 O R D E R Per Vimal Kumar, Jm: The Appeal Filed By The Assessee Is Against Order Dated 11.09.2019 Of The Learned Commissioner Of Income Tax (Appeals), New Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’] Passed U/S 250 Of The Income Tax Act, 1961, [Hereinafter Referred To As ‘The Act’] Arising Out Of Assessment Order Dated 30.12.2017 Of The Ld. Assessing Officer U/S 143(3) Of The Act For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Filed Return Declaring Loss Of Rs.23,06,28,106/- On 30.11.2015. Notice U/S 143(2) Dated 22.09.2016 Was Issued. Notices U/S 142(1) Were Issued. Sh. Nikhil Agarwal & Shri Nirmal Malpani, Ca Appeared & Filed Details. On Completion Of Proceedings, Ld. Ao Vide Order Dated Techpark Hotels Pvt. Ltd. Vs. Acit

Section 142(1)Section 143(2)Section 143(3)Section 154Section 234DSection 250Section 56(2)Section 56(2)(viib)

House 124, Janpath, Vs. New Delhi. New Delhi-110001. PAN-AABCE5833H (Appellant) (Respondent) Assessee by Shri Neeraj Jain, Adv. and Shri Tavish Verma, Adv. Ms. Harpreet Kaur Hansra Sr. DR Department by Date of Hearing 20.01.2026 Date of Pronouncement 20.03.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the Assessee is against order dated

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

ITA 241/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Apr 2021AY 2013-14

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 10Section 10(38)Section 2(24)Section 71Section 74

viib) of sub-section (2) of section 56; (xvii) any sum of money referred to in clause (ix) of sub-section (2) of section 56; (xviia) any sum of money or value of property referred to in clause (x) of sub-section (2) of section 56; (xviib) any compensation or other payment referred to in clause (xi) of sub-section

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

ITA 7256/DEL/2019[2011-12]Status: DisposedITAT Delhi26 Apr 2021AY 2011-12

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 10Section 10(38)Section 2(24)Section 71Section 74

viib) of sub-section (2) of section 56; (xvii) any sum of money referred to in clause (ix) of sub-section (2) of section 56; (xviia) any sum of money or value of property referred to in clause (x) of sub-section (2) of section 56; (xviib) any compensation or other payment referred to in clause (xi) of sub-section

ACIT, CENTRAL CIRCLE-15, NEW DELHI vs. VERSATILE POLYTECH P.LTD, NEW DELHI

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 2257/DEL/2018[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

House, 2,48,48,600 2,74,31,100 2,02,32,91,537 3,03,56,59,494 8,45,99,131 1,20,22,578 Beverages Ltd. bazaar Lane, Bengali Market, Delhi – 110001. Enrich Agro Flat No.1643, Sector

VERSATILE POLYTECH P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-15, NEW DELHI

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 1088/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Mar 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

House, 2,48,48,600 2,74,31,100 2,02,32,91,537 3,03,56,59,494 8,45,99,131 1,20,22,578 Beverages Ltd. bazaar Lane, Bengali Market, Delhi – 110001. Enrich Agro Flat No.1643, Sector

RAJ SHEELA GROWTH FUND (P) LTD.,NEW DELHI vs. ITO, WARD- 21(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 881/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Aug 2019AY 2015-16

Bench: Shri Amit Shukla & Shri L. P. Sahu

For Appellant: S/Shri Raj Kumar Gupta and SumitFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 127Section 143(3)Section 224Section 56Section 56(2)(viia)Section 68

Housing and finance Pvt ltd. 4,97,500 10 4975000 Senator developers Pvt. Ltd. 2,54,130 10 2541300 6 7 Sara estates Pvt. Ltd. 4,62,335 10 4623350 Ambience highway developers Pvt. 6,25,000 10 6250000 8 Ltd. 9 Ambience towers Pvt Ltd 2,21,368 12.21 2702903.28 Ambience homes Pvt Ltd 2

INDIA CONVENTION AND CULTURE CENTRE PVT. LTD.,NEW DELHI vs. ITO, WARD- 12(2), NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 7262/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Sept 2019AY 2014-15

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2014-15 M/S India Convention & Culture Vs Ito, Centre Pvt. Ltd., Ward-12(2), House No.4, Road No.71, New Delhi. Punjabi Bagh West, Delhi – 110 026. Pan: Aaecg2115M (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate & Shri Rishabh Jain, Ca Revenue By : Mrs. Naina Soin Kapil, Sr. Dr Date Of Hearing : 04.07.2019 Date Of Pronouncement : 27.09.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 1St November, 2017 Of The Cit(A)-4, New Delhi Relating To Assessment Year 2014-15. [[[[ 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company & Filed Its Return Of Income On 29Th September, 2014, Declaring The Loss Of Rs.3,56,772/-. During The Course Of Assessment Proceedings, The Assessing Officer Noted That The Assessee Company Has Allotted 70 Lac Equity Shares Of Rs.10 Each At A Premium Of Rs.5 Per Share To The Following Companies:-

For Appellant: Shri Ved Jain, Advocate &For Respondent: Mrs. Naina Soin Kapil, Sr. DR
Section 56(2)(viib)

House No.4, Road No.71, New Delhi. Punjabi Bagh West, Delhi – 110 026. PAN: AAECG2115M (Appellant) (Respondent) Assessee by : Shri Ved Jain, Advocate & Shri Rishabh Jain, CA Revenue by : Mrs. Naina Soin Kapil, Sr. DR Date of Hearing : 04.07.2019 Date of Pronouncement : 27.09.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated

KHEER BHAWANI TRADING PVT. LTD.,NEW DELHI vs. ITO, WARD- 14(3), NEW DELHI

The appeal is allowed

ITA 6968/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Sept 2022AY 2015-16

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 6968/Del/2018, A.Y. 2015-16

Section 142(1)Section 143(3)Section 250Section 56Section 56(2)Section 56(2)(viib)

House-21, New Delhi New Delhi (APPELLANT) (RESPONDENT) Assessee by Shri S. Jain, CA Revenue by Shri Anuj Garg, Sr. DR Date of hearing: 07.09.2022 Date of Pronouncement: 15.09.2022 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the Assessee against order dated 23.08.2018 in appeal no. Del/CIT(A)-5/0155/2017-18 passed u/s 250 of the Income