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65 results for “section 68”+ Section 144B(1)(xvi)clear

Sorted by relevance

Delhi65 Jaipur10 Chandigarh9 Mumbai8 Hyderabad3 Rajkot2 Visakhapatnam1 Bangalore1 Jodhpur1 Nagpur1 Raipur1 Ahmedabad1

Key Topics

Section 143(3)33 Section 80I11 Addition to Income11 Section 92C9 Section 144B9 Deduction9 Section 144C(13)6 Section 144C6 Transfer Pricing6 Limitation/Time-bar

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR

Section 143(3)Section 144BSection 144CSection 68

xvi) of sub Section (1) of Section 144B; b) addition under section 68 of the Act has been

JONES LANG LASALLE PROPERTY CONSULTANTS (INDIA) PRIVATE LIMITED,DELHI, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 13(1), DELHI, INDIA

Showing 1–20 of 65 · Page 1 of 4

6

Section 144C(5)5

In the result, the appeal of the assessee is allowed and the Stay

ITA 3964/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Jun 2025AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2020-21 & Stay Application No.61/Del/2025 ( In Ita No. 3964/Del/2024 ) Assessment Year: 2020-21

For Appellant: S/Shri Nageshwar Rao and ParthFor Respondent: ShriDharam Veer Singh, CIT (DR)

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 144CSection 144C(12)Section 144C(13)Section 144C(5)Section 41Section 92

144B of the Act is time barred having been passed beyond the time limit prescribed under section 144C(13) for completion of assessment. 4. In the alternative to ground no. 3, directions issued by Ld. DRP under section 144C(5) have been issued beyond time limit prescribed under section 144C(12). 5. Without prejudice to the above

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD, GHAZIABAD

In the result, both the appeals are dismissed

ITA 4064/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Section 143(1)(a)Section 143(3)Section 144B

Section 144B(i)(xvi) of the\nAct.\n\n5. That on the facts and in the circumstances of the case and in law, the AO\nhas erred in rejecting the books of accounts without duly appreciating\nthat the Appellant was prevented by a just and reasonable cause from\nproducing the same during the assessment proceedings

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD

In the result, both the appeals are dismissed

ITA 4063/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

Section 143(1)(a)Section 143(2)Section 143(3)Section 144B

Section 144B(i)(xvi) of the Act.\n\n5. That on the facts and in the circumstances of the case and in law, the AO has erred in rejecting the books of accounts without duly appreciating that the Appellant was prevented by a just and reasonable cause from producing the same during the assessment proceedings

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1818/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1613/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1615/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Jan 2021AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

SANJAY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1814/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1611/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

POONAM DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1810/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1826/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

KRITIKA TALWAR,NEW DELHI vs. ACIT CENTRAL CIRCLE 4 , NEW DEHLI, NEW DEHLI

In the result, all the appeals of the Assessees are allowed

ITA 1608/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1822/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

NANY DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1806/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

KRITIKA TALWAR,NEW DELHI vs. ACIT CENTRAL CIRCLE 4 , NEW DEHLI, NEW DEHLI

In the result, all the appeals of the Assessees are allowed

ITA 1609/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1820/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1827/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1828/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

NEERU DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1991/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay

RAJNISH TALWAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

ITA 1612/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

xvi) No detail of persons belonging to sales team, who have administered gift distribution (as claimed by Sh. Rajnish Talwar), was provided by Sh. Rajnish Talwar, so that facts could be verified by this office. xvii) It is highly improbable that HO/Head Office of M/s Jagatjit Industries Limited was buying the gifts instead of field offices/sales team. xviii) Sh. Sanjay