ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 2,60,00,000 9. Sintex Consumer Electronics Pvt. 25.03.20 2012- 143(3) 26.09.2012 Ltd. 15 13 78,22,80,000 4,026/- - Share Capital (including bonus shares of Rs. 18,22,80,000/-) – section

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

22) and 10(23C) could not be denied to the Assessee on the ground that it had invested its funds contrary to Section 11(5) of the Act, as the said condition was introduced by the fifth proviso to Section 10(23C) only w.e.f. 1st April, 1999. More importantly, the Assessees who had made their investments which