UMA SINGAL,NEW DELHI vs. ACIT, CENTRL CIRCLE-3, NEW DELHI

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

Section 132 (4A) on the basis of these two statements. It is a matter of the record - duly noted by the CIT (A) as well as ITAT that the three companies or business concerns whose monies were supposed to have been reflected in the handwritten ledgers (Bondwell Insurance Brokers, E-Synergy Infosystems Pvt. Ltd. and Paradigm Advertising) were all concerns

RITU SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

Section 132 (4A) on the basis of these two statements. It is a matter of the record - duly noted by the CIT (A) as well as ITAT that the three companies or business concerns whose monies were supposed to have been reflected in the handwritten ledgers (Bondwell Insurance Brokers, E-Synergy Infosystems Pvt. Ltd. and Paradigm Advertising) were all concerns

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

price, provided the change is bona fide and the new system is continued in subsequent years.” (emphasis supplied)  The Calcutta High Court in the case of Snow-White Food Products Co. Ltd vs CIT [1983] 141 ITR 861 (refer Page 338-344 of Paper Book Vol-2)observed if one regular method of accounting is substituted by another regular method

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

price, provided the change is bona fide and the new system is continued in subsequent years.” (emphasis supplied)  The Calcutta High Court in the case of Snow-White Food Products Co. Ltd vs CIT [1983] 141 ITR 861 (refer Page 338-344 of Paper Book Vol-2)observed if one regular method of accounting is substituted by another regular method

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

price, provided the change is bona fide and the new system is continued in subsequent years.” (emphasis supplied)  The Calcutta High Court in the case of Snow-White Food Products Co. Ltd vs CIT [1983] 141 ITR 861 (refer Page 338-344 of Paper Book Vol-2)observed if one regular method of accounting is substituted by another regular method

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

price, provided the change is bona fide and the new system is continued in subsequent years.” (emphasis supplied)  The Calcutta High Court in the case of Snow-White Food Products Co. Ltd vs CIT [1983] 141 ITR 861 (refer Page 338-344 of Paper Book Vol-2)observed if one regular method of accounting is substituted by another regular method

DLF LIMITED,DELHI vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

price, provided the change is bona fide and the new system is continued in subsequent years.” (emphasis supplied)  The Calcutta High Court in the case of Snow-White Food Products Co. Ltd vs CIT [1983] 141 ITR 861 (refer Page 338-344 of Paper Book Vol-2)observed if one regular method of accounting is substituted by another regular method