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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

M/S. BOUTIQUE HOTELS INDIA (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeal of the assessee is dismissed

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

68 days, sufficient cause on the part of the assessee, within the meaning of section 253(5) of I.T. Act; for not presenting