DCIT, Central Circle- I , Noida V. Niranjan Buildcon Pvt. Ltd., Delhi

ITA 7121/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2238 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 06-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI SHARMA
• Keywords: Tax effect
• Section: 201

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ES : NEW DELHI BEFORE SHRI KULDIP SINGH , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 330/DEL/2017 (ASSESSMENT YEAR : 2012 - 13 ) ACIT, CIRCLE - 24(1), NEW DELHI SPICE RETAIL LTD (NOW KNOWN AS NEW SPICE SALES & SOLUTIONS LTD, SHOP NO. 1/628, PLOT NO. 628, B - 1, BLOCK, PANKA ROAD, JANAK PURI, NEW DELHI PAN: AAACM0294P (APPELLANT) (RESPONDENT) AND 99 OTHERS - AS PER ANNEXURE - A REVENUE BY : MS. NIDHI SHARMA, SR. DR ASSESSEE BY: MS. MEENAL GOYAL, CA SHRI V. K. GARG, ADV SHRI DEEPAK MALIK, ADV SHRI PULKIT ADRANA, ADV SHRI LALIT MOHAN, CA SHRI SURESH GUPTA, CA SHRI V. K. AGGARWAL, ADV SMT SWETA BANSAL, CA SHRI SHIV KR. ARORA, CA SHRI VED JAIN, ADV MS. ADITI GUPTA, CA SHRI DEEPAK MALIK, ADV SHRI V. K. AGGARWAL, ADV SHRI AKSHAT JAIN, CA SHRI DEEPAK GARG, ADV SHRI SHIV KR. ARORA, CA FOR VARIOUS RESPONDENTS - AS PER ANNEXURE - 1 DATE OF HEARING 23/08 / 201 9 DATE OF PRONOUNCEMENT 2 8 / 08 / 2019 O R D E R PER BENCH PAGE | 2 1 . THE CAPTIONED APPEAL IN ITA NO. 330/DEL/2017 AND 99 APP EALS [AS PER ANNEXURE - A ] PREFERRED BY THE REVENUE HAVE BEEN LISTED BY THE REGISTRY BEFORE THE BENCH ON THE GROUND THAT THEY DO NOT SURVIVE FOR CONSIDERATION IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8TH AUGUST, 2019. 2 . THE CBDT, VIDE CIRCULAR DATED 8TH AUGUST, 2019 (SUPRA), HAS AMENDED PARA 3 OF CIRCULAR NO. 3/2018 DATED 11.07.2018 MODIFYING THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEP ARTMENT BEFORE THE TRIBUNAL. THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEALS IS STATED TO BE BELOW THE ENHANCED MONETARY LIMIT OF RS. 50 LAKHS SPECIFIED IN THE CBDT CIRCULAR DATED 08.08.2019 (SUPRA) READ WITH CIRCULAR DATED 11.07.2018 (SUPRA). CBDT, VI DE CLARIFICATION IN F.NO.279/MISC/M - 93/2018 - ITJ DATED 20TH AUGUST, 2019 HAS CLARIFIED THAT THE REVISED MONETARY LIMITS SPECIFIED IN CIRCULAR DATED 8TH AUGUST, 2019 (SUPRA) ARE APPLICABLE TO PENDING APPEALS ALSO. 3 . IN THIS BACKGROUND, THE LEARNED D.R. APPEARI NG FOR THE REVENUE WAS REQUIRED TO STATE HIS POSITION; HE HAS NOT REFERRED TO ANY MATERIAL WHICH WOULD SHOW THAT THE CAPTIONED APPEALS ARE PROTECTED BY ANY OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA) AND ITS AMENDMEN T DATED 20TH AUGUST, 2018. 4 . WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISED IN THE CAPTIONED APPEAL, THEY ARE DEEMED TO BE WITHDRAWN/NOT PRESSED, AS THEIR FILING IS NOT IN CONSONANCE WITH THE CBDT CIRCULAR DATED 08.08.2019 (SUPRA) READ WITH CIRCULAR DATED 11.07.2018 (SUPRA). IT IS ALSO NOTED THAT THE HON'BLE SUPREME COURT IN THE CASE OF DCIT & ORS VS. MSEB HOLDING COMPANY LTD. [SLP (CIVIL) NO.26373/2019 DATED 16.08.2019] HAS TAKEN COGNIZANCE OF THE ENHANCED LIMIT WHILE DISMISSING THE SLP ARISING FROM THE J UDGEMENT PASSED BY THE HON'BLE BOMBAY HIGH COURT IN WP NO. 3642/2018 DATED 25.01.2019. 5 . BEFORE PARTING, WE CLARIFY THAT IF ON A LATER DATE, THE REVENUE FINDS THAT THE TAX EFFECT IN DISPUTE IN ANY OF THE CAPTIONED APPEALS IS MORE THAN THE LIMIT PRESCRIBED IN THE CIRCULAR DATED 08.08.2019 (SUPRA), OR IT IS PROTECTED BY ANY OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA), IT SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THE ORDER AND REINSTITUTION OF THE APPEAL PAGE | 3 F OR ADJUDICATION ON MERITS. THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIONS, IF ANY, AS PER THE EXTANT LAW. 6 . IN CONCLUSION, BY APPLYING THE CIRCULAR DATED 08.08.2019 (SUPRA) READ WITH CIRCULARS DATED 11.07.2018 (SUPRA) AND 20.08.2019 (SUPRA), THE CAPTIONED APP EALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/ NOT PRESSED. 7 . ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF HEARING ON 23 RD AUGUST, 2019. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 / 08 / 2019 . - SD/ - - SD/ - ( KULDIP SINGH ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 8 / 08 / 2019 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI PAGE | 4 A N N E X U R E : A INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : NEW DELHI SL NO. ITA/IT(SS)A NO. ASSESSM ENT YEAR PAN NAME OF THE APPELLANT NAME OF THE RESPONDENT NAME OF THE DR NAME OF THE AR A . 330/DEL/2017 2012 - 13 AAACM0294P ACIT, CIRCLE - 24(1), NEW DELHI SPICE RETAIL LTD (NOW KNOWN AS NEW SPICE SALES & SOLUTIONS LTD, MS. NIDHI SHARMA, SR. DR MS. MEENAL GOYAL, CA 2 . 407/DEL/2017 2012 - 13 AACCN2500M DCIT, CIRCLE - 23(2), NEW DELHI SITAE RE PVT. LTD MS. NIDHI SHARMA, SR. DR SHRI V. K. GARG, ADV 3 . 738/DEL/2017 2010 - 11 AABCV4461G ACIT, CIRCLE - 26(1), NEW DELHI VASHULINGA FINANCE PVT LTD MS. NIDHI SHARMA, SR. DR NONE 4 . 802/DEL/2017 2008 - 09 AABCS6094C ACIT, CENTRAL CIRCLE - 8, NEW DELHI SMA PROPERTIES PVT. LTD MS. NIDHI SHARMA, SR. DR SHRI DEEPAK MALIK, ADV 5 . 803/DEL/2017 2013 - 14 AAJCS8447D ACIT, CENTRAL CIRCLE - 8, NEW DELHI SMA PROPERTIES PVT. LTD MS. NIDHI SHARMA, SR. DR SHRI DEEPAK MALIK, ADV 6 . 921/DEL/2017 2011 - 12 AAAAS7176C ITO, WARD - 1(5), NEW DELHI SAHKARI GANNA VIKAS SAMITI LTD MS. NIDHI SHARMA, SR. DR NONE 7 . 950/DEL/2017 2005 - 06 AABCV8836H ACIT, CIRCLE - 26(2), NEW DELHI VISHAL GOLD & PRECIOUS STONES PVT LTD MS. NIDHI SHARMA, SR. DR NONE 8 . 1107/DEL/2017 2001 - 02 AAACF0010A ACIT, CIRCLE - 26(1), NEW DELHI VA TECH ESCHER WYSS FLOVEL PVT LTD MS. NIDHI SHARMA, SR. DR SHRI DEEPESH GARG, ADV SHRI PULKIT ADRANA, ADV 9 . 4168/DEL/2019 2010 - 11 BALPS1589J DCIT , CENTRAL CIRCLE - 7, NEW DELHI ADITYA SHARMA MS. NIDHI SHARMA, SR. DR NONE 10 . 1472/DEL/2017 2012 - 13 AOPGS8299P ACIT, CIRCLE - 30(1), NEW DELHI VIRAJ JIT SINGH MS. NIDHI SHARMA, SR. DR NONE 11 . 2984/DEL/2019 2012 - 13 DARPS1869B ITO, WARD - 1, FATEHABAD FAKIR SINGH, THROUGH L/H SHRI JOGINDER SINGH MS. NIDHI SHARMA, SR. DR NONE 12 . 3756/DEL/2019 2014 - 15 AACCE4200H ACIT, CIRCLE - 8(1), NEW DELHI EFACEC INDIA PVT. LTD. MS. NIDHI SHARMA, SR. DR NONE 13 . 3673/DEL/2019 2015 - 16 ALKPC6944L ITO, WARD - 1(3), GURGAON CHAMAN, MS. NIDHI SHARMA, SR. DR NONE PAGE | 5 14 . 2931/DEL/2019 2008 - 09 AACCK4283G DCIT, CENTRAL CIRCLE - 14, NEW DELHI KING BUILDCON PVT LTD MS. NIDHI SHARMA, SR. DR SHRI LALIT MOHA, CA 15 . 3757/DEL/2019 2010 - 11 AMIPA2723J ITO, WARD - 52(2), NEW DELHI MEGHA ANSAL MS. NIDHI SHARMA, SR. DR NONE 16 . 3526/DEL/2019 2010 - 11 AACCK1042P ITO, WARD - 14(1), NEW DELHI K3 TRADING PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 17 . 3027/DEL/2019 2007 - 08 AAACV2339J ACIT, CIRCLE - 26(2), NEW DELHI VRC CONSTRUCTION INDIA PVT. LTD MS. NIDHI SHARMA, SR. DR SHRI SURESH GUPTA, CA 18 . 3028/DEL/2019 2015 - 16 AABCV8416F ACIT, CIRCLE - 26(2), NEW DELHI VL ESTATES PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 19 . 3037/DEL/2019 2015 - 16 AAATR0291G ACIT(OSD), WARD - 2(4), NEW DELHI RB SETH JESSA RAM & BROS. CHARITABLE HOSPITAL TRUST MS. NIDHI SHARMA, SR. DR NONE 20 . 3540/DEL/2019 2009 - 10 AFUPC5983M ITO, WARD - 2, GHAZIABAD PAWAN KUMAR CHAUHAN MS. NIDHI SHARMA, SR. DR NONE 21 . 3547/DEL/2019 2011 - 12 AABAP2640M ITO, WARD - 62(4), NEW DELHI PRATIBHA SMS JV MS. NIDHI SHARMA, SR. DR NONE 22 . 2777/DEL/2019 2014 - 15 AABAT0924C ITO, WARD - 63(5), NEW DELHI THE JWALA CO - OPERATIVE URBAN THRIFT AND CREDIT SOCIETY LTD MS. NIDHI SHARMA, SR. DR NONE 23 . 2933/DEL/2019 2008 - 09 AEIPG8121L DCIT, CC - 14, NEW DELHI SARASWATI DEVI GOYAL MS. NIDHI SHARMA, SR. DR SHRI LALIT MOHA, CA 24 . 2990/DEL/2019 2014 - 15 BGJPR2717K ITO, WARD - 42(1), NEW DELHI RITU, NEW DELHI MS. NIDHI SHARMA, SR. DR NONE 25 . 2994/DEL/2019 2015 - 16 AAKCS6929D ACIT, CIRCLE - 24(1), NEW DELHI SSVS BUILDCON PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 26 . 3246/DEL/2019 2008 - 09 AAKCS1928C ACIT(OSD), WARD - 22(1), NEW DELHI SS GAS LAB ASIA PVT LTD MS. NIDHI SHARMA, SR. DR NONE 27 . 3754/DEL/2019 2014 - 15 AABCT8715H ADDL. CIT, SPL. RANGE - 09, NEW DELHI THALES INDIA PVT LTD MS. NIDHI SHARMA, SR. DR SHRI V. K. AGGARWAL, ADV SMT SWETA BANSAL, CA 28 . 6126/DEL/2016 2012 - 13 AAACU0455C DCIT, CIRCLE - 27(1), NEW DELHI UNISON HOTELS PVT LTD MS. NIDHI SHARMA, SR. DR SHRI SHIV KR. ARORA, CA 29 . 6297/DEL/2016 2013 - 14 AAACO0155H DCIT, CIRCLE - 19(1), NEW DELHI ODEON BUILDERS PVT. LTD MS. NIDHI SHARMA, SR. DR SHRI VED JAIN, ADV 30 . 6363/DEL/2016 2013 - 14 AACAS5642R DCIT(EXEMPTION) , GHAZIABAD SD HIGH SCHOOL ASSOCIATION MS. NIDHI SHARMA, SR. DR NONE PAGE | 6 31 . 6399/DEL/2016 2014 - 15 AACCR1635F ACIT, CENTRAL CIRCLE - 28, NEW DELHI SAARTHAK VANIJYA INDIA LTD MS. NIDHI SHARMA, SR. DR NONE 32 . 754/DEL/2017 2011 - 12 AABCS4786P ADDL. CIT, SPL. RANGE - 8, NEW DELHI SONA OKEGAWA PRECISION FORGINGS LTD MS. NIDHI SHARMA, SR. DR MS. ADITI GUPTA, CA 33 . 2696/DEL/2017 2009 - 10 AAJCS1175L ACIT, CENTRAL CIRCLE - 8, NEW DELHI SHAHI EXPORTS PVT. LTD MS. NIDHI SHARMA, SR. DR SHRI DEEPAK MALIK, ADV 34 . 3036/DEL/2019 2016 - 17 AAETS8400N ITO(E), WARD - 2(2), NEW DELHI SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY MS. NIDHI SHARMA, SR. DR NONE 35 . 3629/DEL/2019 2014 - 15 AAIAS4566Q ITO, WARD - 62(2), NEW DELHI SMS - JWIL (JV) MS. NIDHI SHARMA, SR. DR NONE 36 . 3737/DEL/2019 2015 - 16 AAACS6910N ITO, WARD - 77(2), NEW DELHI SHIVA PROFINS PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 37 . 3736/DEL/2019 2014 - 15 AAACS6910N ITO, WARD - 77(2), NEW DELHI SHIVA PROFINS PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 38 . 3738/DEL/2019 2017 - 18 AAACS6910D ITO, WARD - 77(2), NEW DELHI SHIVA PROFINS PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 39 . 3798/DEL/2019 2012 - 13 AAACV2832Q ACIT, CIRCLE - 26(2), NEW DELHI VICTORIA FOODS (P) LTD MS. NIDHI SHARMA, SR. DR NONE 40 . 3323/DEL/2019 2010 - 11 AAECP5153G DCIT, CIRCLE - 20(1), NEW DELHI PRESIDIUM EDUCATIONAL INSTITUTION PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 41 . 2937/DEL/2019 2012 - 13 AAACD4084E DCIT, CENTRAL CIRCLE - 14, NEW DELHI DS PROMOTERS & DEVELOPERS PVT LTD MS. NIDHI SHARMA, SR. DR NONE 42 . 3810/DEL/2019 2015 - 16 AAACC1021G DCIT, CIRCLE - 6(2), NEW DELHI CORPORATE CAPITAL SERVICES (INDIA) PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 43 . 3172/DEL/2019 2009 - 10 AAACD0035D ITO, WARD - 24(4), NEW DELHI DOLF LEASING LTD MS. NIDHI SHARMA, SR. DR NONE 44 . 1229/DEL/2017 2013 - 14 AANPS9979E ACIT, CIRCLE - 57(1), NEW DELHI MOHD. TAHIRTHUSAIN SAIFI MS. NIDHI SHARMA, SR. DR NONE 45 . 1235/DEL/2017 2012 - 13 AARFM7731K ITO, WARD - 41(2), NEW DELHI MISMO IMPEX MS. NIDHI SHARMA, SR. DR NONE 46 . 1661/DEL/2017 2014 - 15 AGYPA3953G DCIT, CENTRAL CIRCLE - 28, NEW DELHI MAYANK BINDAL MS. NIDHI SHARMA, SR. DR SHRI V. K. AGGARWAL, ADV SMT SWETA BANSAL, CA 47 . 1945/DEL/2017 2009 - 10 AAJPK4176A ACIT, CENTRAL LATE SH. NAVIN KRISHEN MS. NIDHI SHARMA, SR. DR NONE PAGE | 7 CIRCLE - 4, NEW DELHI 48 . 7121/DEL/2018 2009 - 10 AACCN1111C DCIT, CENTRAL CIRCLE - I, NOIDA NIRANJAN BUILDCON PVT LTD MS. NIDHI SHARMA, SR. DR NONE 49 . 7122/DEL/2018 2010 - 11 AACCN1111C DCIT, CENTRAL CIRCLE - I, NOIDA NIRANJAN BUILDCON PVT LTD MS. NIDHI SHARMA, SR. DR NONE 50 . 7123/DEL/2018 2011 - 12 AACCN1111C DCIT, CENTRAL CIRCLE - I, NOIDA NIRANJAN BUILDCON PVT LTD MS. NIDHI SHARMA, SR. DR NONE 51 . 7124/DEL/2018 2012 - 13 AACCN1111C DCIT, CENTRAL CIRCLE - I, NOIDA NIRANJAN BUILDCON PVT LTD MS. NIDHI SHARMA, SR. DR NONE 52 . 7125/DEL/2018 2013 - 14 AACCN1111C DCIT, CENTRAL CIRCLE - I, NOIDA NIRANJAN BUILDCON PVT LTD MS. NIDHI SHARMA, SR. DR NONE 53 . 7126/DEL/2018 2014 - 15 AACCN1111C DCIT, CENTRAL CIRCLE - I, NOIDA NIRANJAN BUILDCON PVT LTD MS. NIDHI SHARMA, SR. DR NONE 54 . 118/DEL/2016 2006 - 07 AAAAT8230A DCIT(E), CIRCLE - 2(1), NEW DELHI THE ALL INDIA ANGLO INDIA EDUCATION INSTITUION MS. NIDHI SHARMA, SR. DR NONE 55 . 851/DEL/2017 2012 - 13 AAAJG1367Q ITO, MUZAFFARNAGAR GANNA VIKAS PARISHAD MORNA MS. NIDHI SHARMA, SR. DR NONE 56 . 988/DEL/2017 2012 - 13 AAAJG1547J ITO, MUZAFFARNAGAR GANNA VIKAS PARISHAD MORNA MS. NIDHI SHARMA, SR. DR NONE 57 . 2457/DEL/2017 2012 - 13 AACCJ2374D ITO, WARD - 13(3), NEW DELHI JITF WATER INFRA (NAYA RAIPUR) LTD MS. NIDHI SHARMA, SR. DR NONE 58 . 2570/DEL/2017 2012 - 13 AAACK0120C ITO, WARD - 14(3), NEW DELHI KEE PHARMA LTD MS. NIDHI SHARMA, SR. DR SHRI VED JAIN, ADV 59 . 7115/DEL/2018 2009 - 10 AAZPY0202H DCIT, CENTRAL CIRCLE - I, NOIDA GARIMA BHUSHAN MS. NIDHI SHARMA, SR. DR NONE 60 . 7116/DEL/2018 2010 - 11 AAZPY0202H DCIT, CENTRAL CIRCLE - I, NOIDA GARIMA BHUSHAN MS. NIDHI SHARMA, SR. DR NONE 61 . 7117/DEL/2018 2011 - 12 AAZPY0202H DCIT, CENTRAL CIRCLE - I, NOIDA GARIMA BHUSHAN MS. NIDHI SHARMA, SR. DR NONE 62 . 7118/DEL/2018 2012 - 13 AAZPY0202H DCIT, CENTRAL CIRCLE - I, NOIDA GARIMA BHUSHAN MS. NIDHI SHARMA, SR. DR NONE 63 . 7119/DEL/2018 2013 - 14 AAZPY0202H DCIT, CENTRAL CIRCLE - I, NOIDA GARIMA BHUSHAN MS. NIDHI SHARMA, SR. DR NONE 64 . 3465/DEL/2019 2013 - 14 AAZPY0202H DCIT, CIRCLE - 12(1), NEW DELHI INFOTEL TELECOM INFRASTRCUTURE PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 65 . 3641/DEL/2019 2013 - 14 AAFCM9043B JCIT(OSD), CENTRAL CIRCLE - I, NOIDA MINAR HOTELS PVT. LTD MS. NIDHI SHARMA, SR. DR AKSHAT JAIN, CA PAGE | 8 66 . 3639/DEL/2019 2011 - 12 AVTPT5412F JCIT, CENTRAL CIRCLE - I, NOIDA KOMAL TYAGI MS. NIDHI SHARMA, SR. DR SHRI DEEPAK GARG, ADV SHRI PULKIT ADRANA, ADV 67 . 4061/DEL/2019 2010 - 11 AAATD0239N DCIT, CIRCLE - 1(1), NEW DELHI DARBARI LAL FOUNDATION MS. NIDHI SHARMA, SR. DR NONE 68 . 4127/DEL/2019 2013 - 14 AACCG5418P ACIT, CIRCLE - 8(2), NEW DELHI EXPERION HOSPITALITY PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 69 . 4128/DEL/2019 2013 - 14 AAACS2278R DCIT, CIRCLE - 24(2), NEW DELHI STERLING AGRO INDUSTRIES LTD MS. NIDHI SHARMA, SR. DR NONE 70 . 4129/DEL/2019 2014 - 15 AAACS2278R DCIT, CIRCLE - 24(2), NEW DELHI STERLING AGRO INDUSTRIES LTD MS. NIDHI SHARMA, SR. DR NONE 71 . 4171/DEL/2019 2009 - 10 AAGCS5899C DCIT, CENTRAL CIRCLE - 7, NEW DELHI STYLE SOLUTIONS PVT LTD MS. NIDHI SHARMA, SR. DR NONE 72 . 4187/DEL/2019 2014 - 15 AEKPN8611G ITO, WARD - 1, SONIPAT DAYANAND MS. NIDHI SHARMA, SR. DR NONE 73 . 4207/DEL/2019 2009 - 10 ABSPN3041M ACIT, CIRCLE - 64(1), NEW DELHI ASHIMA NEB MS. NIDHI SHARMA, SR. DR NONE 74 . 4208/DEL/2019 2010 - 11 ABSPN3041M ACIT, CIRCLE - 64(1), NEW DELHI ASHIMA NEB MS. NIDHI SHARMA, SR. DR NONE 75 . 4643/DEL/2019 2010 - 11 AACCM9913B ITO, WARD - 16(4), NEW DELHI MICROTONE PRINTECH PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 76 . 4754/DEL/2019 2012 - 13 AADCN4654R ACIT, CIRCLE - 18(2), NEW DELHI NIHON PARKERIZING INDIA PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 77 . 4783/DEL/2019 2014 - 15 AAACL3616J ACIT, CIRCLE - 15(1), NEW DELHI LEGEND REALTORS PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 78 . 4785/DEL/2019 2012 - 13 AAACL9483H ITO, WARD - 15(2), NEW DELHI LA SOLITAIRE JEWELS PVT LTD MS. NIDHI SHARMA, SR. DR NONE 79 . 4832/DEL/2019 2016 - 17 AAACM1496R DCIT, CIRCLE - 16(1), NEW DELHI MANTECH CONSULTANTS PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 80 . 4938/DEL/2019 2008 - 09 AASPA3259K ACIT, CIRCLE - 6(1), NEW DELHI NEERAJ ANAND MS. NIDHI SHARMA, SR. DR NONE 81 . 5000/DEL/2019 2012 - 13 AADAS9266L DCIT, CIRCLE - 32(2), NEW DELHI SKE & C - KCT JOINT VENTURE MS. NIDHI SHARMA, SR. DR NONE 82 . 5001/DEL/2019 2013 - 14 AADAS9266L DCIT, CIRCLE - 32(2), NEW DELHI SKE & C - KCT JOINT VENTURE MS. NIDHI SHARMA, SR. DR NONE 83 . 5032/DEL/2019 2012 - 13 AANCS1385G ITO, WARD - 22(2), NEW DELHI SAHYOG TECHNOBUILD PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 84 . 1191/DEL/2017 2013 - 14 ACKPG2282J ACIT, CIRCLE - VANITA GOGIA MS. NIDHI SHARMA, SR. DR NONE PAGE | 9 31(1), NEW DELHI 85 . 1302/DEL/2017 2007 - 08 AAACU3119R ACIT, CENTRAL CIRCLE - 8, NEW DELHI UTTAM ENTERPRISES PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 86 . 1303/DEL/2017 2008 - 09 AAACU3119R ACIT, CENTRAL CIRCLE - 8, NEW DELHI UTTAM ENTERPRISES PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 87 . 1972/DEL/2017 2009 - 10 AAKCS3657A ACIT, CENTRAL CIRCLE - 4, NEW DELHI SANDUR BYPASS PROJECTS PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 88 . 1974/DEL/2017 2011 - 12 AAKCS3657A ACIT, CENTRAL CIRCLE - 4, NEW DELHI SANDUR BYPASS PROJECTS PVT. LTD MS. NIDHI SHARMA, SR. DR NONE 89 . 2072/DEL/2017 2007 - 08 ABDPK7569E ITO, WARD - 40(3), NEW DELHI VEER SAVARKAR KATYAL MS. NIDHI SHARMA, SR. DR NONE 90 . 2080/DEL/2017 2007 - 08 AAACZ0195N DCIT, CIRCLE - 27(2), NEW DELHI ZECO AIRCON LTD MS. NIDHI SHARMA, SR. DR NONE 91 . 800/DEL/2017 2013 - 14 AAACF1183A ACIT, CENTRAL CIRCLE - 8, NEW DELHI FLAIR EXPORTS PVT. LTD MS. NIDHI SHARMA, SR. DR SHRI DEEPAK MALIK, ADV 92 . 1254/DEL/2017 2014 - 15 AABCE7912K ACIT, CENTRAL CIRCLE - 2, NEW DELHI EMAAR MGF CONSTRUCTION PVT. LTD MS. NIDHI SHARMA, SR. DR SHRI DEEPESH JAIN, CA 93 . 1271/DEL/2017 2011 - 12 AACCE0747K ACIT, CIRCLE - 8(2), NEW DELHI EFACEC C&S MV COMPONENTS PVT LTD MS. NIDHI SHARMA, SR. DR NONE 94 . 1317/DEL/2017 2012 - 13 AAATC4020A ITO(E), WARD - 1(3), NEW DELHI CONSULTANCY DEVELOPMENT CENTRE MS. NIDHI SHARMA, SR. DR NONE 95 . 1318/DEL/2017 2013 - 14 AAATC4020A ITO(E), WARD - 1(3), NEW DELHI CONSULTANCY DEVELOPMENT CENTRE MS. NIDHI SHARMA, SR. DR NONE 96 . 1968/DEL/2017 2013 - 14 AAACF1034E ACIT, CIRCLE - 9(2), NEW DELHI FIEM INDUSTRIES LTD MS. NIDHI SHARMA, SR. DR NONE 97 . 2348/DEL/2017 2008 - 09 AAACD2577Q ITO, WARD - 7(2), NEW DELHI DANODIA INVESTMENTS & FINANCE LTD MS. NIDHI SHARMA, SR. DR NONE 98 . 2624/DEL/2017 2011 - 12 AAHPG2084K ACIT, CIRCLE - 32(1), NEW DELHI BHAWAN MOHAN GARG MS. NIDHI SHARMA, SR. DR SHRI SHIV KR. ARORA, CA 99 . 2914/DEL/2017 2007 - 08 AAAFC4375L ACIT, CIRCLE - 28(1), NEW DELHI CREATIONS MS. NIDHI SHARMA, SR. DR NONE 100 . 3427/DEL/2017 2008 - 09 AAATF0883G ITO, WARD - 60(4), NEW DELHI FISH POULTRY AND EGG MARKETING COMMITTEE MS. NIDHI SHARMA, SR. DR NONE