Section 153B(1) of the Income Tax Act

27 judgments on BharatTax turn on Section 153B(1).

Judgments on Section 153B(1)

M/S. B.L. Kashyap & Sons Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 4903/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2020AY 2008-09

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

M/S. B.L. Kashyap & Sons Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 4901/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Sept 2020AY 2006-07

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

ACIT, New Delhi vs. M/S. B.L. Kashyap & Sons Ltd., Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 5545/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

ACIT, New Delhi vs. M/S. B.L. Kashyap & Sons Ltd., Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 5543/DEL/2014[2005-06]Status: DisposedITAT Delhi30 Sept 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

ACIT, New Delhi vs. M/S. B.L. Kashyap & Sons Ltd., Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 5541/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Sept 2020AY 2003-04

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

M/S. B.L. Kashyap & Sons Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 4902/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Sept 2020AY 2007-08

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)

M/S. B.L. Kashyap & Sons Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals of the assessee are allowed and appeals of the

ITA 4898/DEL/2014[2003-04]Status: DisposedITAT Delhi30 Sept 2020AY 2003-04

Bench: Ms. Sushma Chowla, Vp & Sh. Anil Chaturvedi, Am [Through Video Conferencing] आयकर अपील सं आयकर अपील सं. / Ita Nos.4897 To 4903/Del/2014 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years 2002-03 To 2008-09 िनधा"रण वष" िनधा"रण वष" M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, .............अपीलाथ"/Appellant New Delhi Pan-Aaacb0205F Vs Dcit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. New Delhi-110055 …………. ""यथ" / Respondent आयकर अपील सं. / Ita Nos.5540 To 5546/Del/2014 आयकर अपील सं आयकर अपील सं आयकर अपील सं िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years 2002-03 To 2008-09 वष" Acit, Central Circle-17, Room No.353, E-2, Ara Centre, Jhandewalan Extn. ...........अपीलाथ"/Appellant New Delhi-110055 Vs M/S. B. L. Kashyap & Sons Ltd. B-1, /A-21, Mice, Mathura Road, New Delhi Pan-Aaacb0205F …………. ""यथ" / Respondent

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Sanjay Goyal, CIT-DR
Section 132Section 142Section 143(2)Section 153ASection 153BSection 153B(1)