DCIT Vs Dheer Chand Sharma
.... e of search. He submitted that in a case of unabated assessment, the Assessing Officer has no power to make additoins, not based on incriminating material found as a result of search. Drawing our attention to the assessment order, he submitted that nowhere in the assessment order, the Assessing O ...
Income Tax Appellate Tribunal (Delhi B Bench)
Parish Agarwal HUF Vs ITO
.... ny grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds. 4. Heard rival submissions and carefully perused the materials on record for disposal of this appeal. 5. Ld. AR submitted that Ld. CIT(A) not provided reaso ...
Income Tax Appellate Tribunal (Delhi SMC Bench)
M/s. Emaar MGF Land Limited Vs ACIT
.... the Ld. CIT DR has not put forth any time frame for compliance, we deem it fit and proper to direct the AO to appear in person on 20th May, 2024 and explain reasons for the delay. Accordingly the Registry is directed to notify the said case for hearing on 20th May, 2024. Both parties informed i ...
Income Tax Appellate Tribunal (Delhi B Bench)
S.K.Sharma Contractor Vs ITO
.... pheld by the Ld. CIT(A) then it can be said that the said application filed under section 154 of the Act got barred by the limitation. Therefore, the claim of the assessee as per the saidapplication filed under section 154 of the Act should be treated having allowed. The Ld. AR further placed em ...
Income Tax Appellate Tribunal (Delhi H Bench)
Uday Edible Products Ltd Vs DCIT
.... ide to the file of Assessing Officer Assessment order passed under section143(3)/254 31.03.2016 Rs.1,88,65,040/- Commissioner of Income Tax (Appeals) passed order u/s250 29.03.2019 Appeal ...
Income Tax Appellate Tribunal (Delhi H Bench)
Bajaj Travels Vs DCIT
.... rder for ready reference as under: “5. In so far as employees contributions towards PF & ESI it is noticed that the issue as to whether the due date under PF/ESI Acts should be as per the calendar month for which the salary is payable or from the month in which the salary is paid to the ...
Income Tax Appellate Tribunal (Delhi H Bench)
Sukhma Sons & Associates Vs JCIT
.... ii) of the Act, the Ld. AO held that the appellant/assessee failed to establish that loans/advances given by it to its sister concerns were for any commercial expediency. The Ld. AO had also specifically mentioned that there was no business transaction between the appellant/assessee and its siste ...
Income Tax Appellate Tribunal (Delhi G Bench)
ACIT Vs Groz Engineering Tools Pvt. Ltd.
.... ks in those situations where, interest free own funds available with the Assessee, exceeded their investments. With this conclusion, we unhesitatingly agree with the view taken by the learned ITAT favouring the assessees.” 7.1 Further reliance is rightly placed on the following judicial pro ...
Income Tax Appellate Tribunal (Delhi H Bench)
DCIT Vs Ramprastha Properties Pvt. Ltd
.... in law in deleting the disallowance of Rs. 2,19,42,019/- ignoring the vital decision of hon’ble Supreme Court in the case of CIT vs. Sitaldas Tirathdas {(1961) 41 ITR 367} on identical issue. 3. The appellant craves to be allowed to add any fresh grounds of appeal and / or delete or mend a ...
Income Tax Appellate Tribunal (Delhi F Bench)
Income Tax Officer Vs Delta Foods Pvt. Ltd.
.... 3. 24,45,336 20.01.2014 2014-15 Shown as income in balance sheet: note 15 4. 3,34,745 20.01.2014 2014-15 Shown as income in balance sheet: note-15 ...
Income Tax Appellate Tribunal (Delhi B Bench)
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