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Shyam Products P.Ltd, New Delhi vs Ito, Ward-23(3), New Delhi on 11 October, 2022

This issue is also considered in the Order of VRC Township Pvt. Ltd., (supra) following the decision of Hon'ble Bombay High Court in the case of Kalpana Shantilal Haria vs. ACIT [2017] 100 CCH 165 (Bom.). Following the same reasons for decision, we set aside the Orders of the authorities below and quash the reopening of the assessment in 15 ITA No.1932/Del/2019 both the assessment years under appeals. All additions stand deleted. Accordingly, appeals of the Assessee are allowed."
Income Tax Appellate Tribunal - Delhi Cites 35 - Cited by 0 - Full Document

Mahalaxmi Ornaments House Pvt. Ltd., ... vs Ito,Ward-16(1), New Delhi on 16 June, 2023

Similar view has also been taken by the coordinate benches of the Tribunal in the orders in the cases of VRC Township Pvt. Ltd. Vs. ITO (supra) and Maheshwari Roller Flour Mills Pvt. Ltd. (supra) and it was held that in a case where the proposal for reopening was u/s. 147B of the Act which was approved u/s. 151 of the Act as it is then as per judgment of Hon'ble Bombay High in the case of Smt. Kalpana Shantilal Hariya Vs. ACIT (supra) the reopening on the basis of such approval without application of mind has to be held as invalid being bad in law.
Income Tax Appellate Tribunal - Delhi Cites 13 - Cited by 0 - Full Document

Maheshwari Roller Flour Mills Pvt Ltd, ... vs Ito Ward - 16(1), New Delhi on 17 December, 2020

in the case of VRC Township Pvt. Ltd., Delhi (supra). Following the reasons for the same, we set aside the Orders of the authorities below and quash the reopening of the assessment under section 147/148 of the I.T. Act. Resultantly, all additions stand deleted. In view of the above findings, the other grounds are left with academic discussion only. Accordingly, appeal of the Assessee allowed.
Income Tax Appellate Tribunal - Delhi Cites 51 - Cited by 6 - Full Document

Sumangal Techpark (P) Ltd, New Delhi vs Ito Ward - 24(3), New Delhi on 23 February, 2023

This issue is also considered in the Order of VRC Township Pvt. Ltd., (supra) following the decision of Hon'ble Bombay High Court in the case of Kalpana Shantilal Haria vs. ACIT [2017] 100 CCH 165 (Bom.). Following the same reasons for decision, we set aside the Orders of the authorities below and quash the reopening of the assessment in both the assessment years under appeals. All additions stand deleted. Accordingly, appeals of the Assessee are allowed."
Income Tax Appellate Tribunal - Delhi Cites 34 - Cited by 0 - Full Document

Madhu Apartment Pvt. Ltd., Delhi vs Ito, Ward- 16(1), New Delhi on 2 February, 2021

This issue is also considered in the Order of VRC Township Pvt. Ltd., (supra) following the decision of Hon'ble Bombay High Court in the case of Kalpana Shantilal Haria vs., ACIT [2017] 100 CCH 165 (Bom.). Following the same reasons for decision, we set aside the Orders of the authorities below and quash the reopening of the assessment in both the assessment years under appeals. All 86 ITA.Nos.3869 & 3870/Del./2018 M/s. Madhu Apartment Private Limited, Delhi.
Income Tax Appellate Tribunal - Delhi Cites 47 - Cited by 6 - Full Document
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