M/S. LAIRY DISTRIBUTORS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall - (a) issue notice to such person requiring him to furnish within

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal filed by the assessee is allowed

36(1) (va) of the Act, the assessee submits that the said amount was accepted by the assessee after including the same in the total income due taxes were paid, for which the necessary copy of the challan were also produced before us. It is further seen that the copy of the said challan and the revised computation were filed

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

va) of sub- section (1) of section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen days from the due date." 20. This being the case, it is important to advert to the facts found in the present case. Both the CIT and the ITAT found, as a matter

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

va) of sub- section (1) of section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen days from the due date." 20. This being the case, it is important to advert to the facts found in the present case. Both the CIT and the ITAT found, as a matter

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

va) of sub- section (1) of section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen days from the due date." 20. This being the case, it is important to advert to the facts found in the present case. Both the CIT and the ITAT found, as a matter

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

va) of sub- section (1) of section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen days from the due date." 20. This being the case, it is important to advert to the facts found in the present case. Both the CIT and the ITAT found, as a matter

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

va) of sub- section (1) of section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen days from the due date." 20. This being the case, it is important to advert to the facts found in the present case. Both the CIT and the ITAT found, as a matter

ACIT, CIRCLE-18(2), NOIDA vs. NOIDA TOLL BRIDGE CO. LTD., NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

va) of sub- section (1) of section 36, and where such payment has been made otherwise than in cash, the sum has been realised within fifteen days from the due date." 20. This being the case, it is important to advert to the facts found in the present case. Both the CIT and the ITAT found, as a matter

DCIT, NEW DELHI vs. M/S. IFCI, NEW DELHI

In the result, cross objection of the assessee is allowed and appeal of the learned assessing officer is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

36 (1)(va) of the act. The learned assessing officer rejected the same as the details on the record were not complete and clear. Consequently, he passed an order u/s 143 (3) read with Section 147 of the income tax act making the about to addition and determining the total income of the assessee

DCIT, NEW DELHI vs. M/S IFCI LTD., NEW DELHI

In the result, cross objection of the assessee is allowed and appeal of the learned assessing officer is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

36 (1)(va) of the act. The learned assessing officer rejected the same as the details on the record were not complete and clear. Consequently, he passed an order u/s 143 (3) read with Section 147 of the income tax act making the about to addition and determining the total income of the assessee

MR. KANWALJIT SINGH,NEW DELHI vs. ACIT, NEW DELHI

The appeal are dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

va) of the act. 7. Thereafter, learned assessing officer recorded reasons for reopening of assessment on 15/03/2013 and issued notice under section 148 of the income tax act. According to the reasons recorded placed at page number 17 of the paper book , honourable Delhi High Court in assessee’s own case for assessment year 2003 – 04 to assessment year

MR. KANWALJIT SINGH,NEW DELHI vs. ACIT, NEW DELHI

The appeal are dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

va) of the act. 7. Thereafter, learned assessing officer recorded reasons for reopening of assessment on 15/03/2013 and issued notice under section 148 of the income tax act. According to the reasons recorded placed at page number 17 of the paper book , honourable Delhi High Court in assessee’s own case for assessment year 2003 – 04 to assessment year

MR. KANWALJIT SINGH,NEW DELHI vs. ACIT, NEW DELHI

The appeal are dismissed

Bench: Smt Diva Singh & Shri Prashant Maharishi

va) of the act. 7. Thereafter, learned assessing officer recorded reasons for reopening of assessment on 15/03/2013 and issued notice under section 148 of the income tax act. According to the reasons recorded placed at page number 17 of the paper book , honourable Delhi High Court in assessee’s own case for assessment year 2003 – 04 to assessment year

ACIT, NEW DELHI vs. FILATAX INIDA LIMITED, DELHI

section 148A. The\n\nrelevant observations of the hon'ble high court as contained in para 29\nto 32 of the order reads as under:\n\n29. In our considered opinion, and bearing in mind the import of Explanation 3\nas well as the language in which Section 147 of the Act stands couched,\nwe find no justification to differ

ACIT, NEW DELHI vs. FILATEX INDIA LIMITED, DELHI

1)(vi) and (vii) of the IT Act and as per Article 12(4) of the DTAA\nalso, chargeable to tax u/s 115A(1)(b)(A) and 115A(1)(b)(B) of the\nIncome Tax Act. The assessee was required to deduct Tax at source on\nPage | 47\nITA Nos.4635, 5000, 2060, 4999, 4648, 3988,\n2061, 1455, 2062 & 1456/Del/2024