THE COMMISSIONER OF INCOME TAX XIII vs. SADHU RAM AGGARWAL

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ITA/279/2010HC Delhi08 January 20154 pages
AI SummaryRemanded

What did the High Court hold?

The High Court decided these appeals based on the reasoning provided in a prior judgment. The specific outcome for each appeal is not detailed in this excerpt.

What were the facts?

The appeals were filed by the Commissioner of Income Tax against various respondents. The judgment refers to a decision dated January 8, 2015, in ITA No. 648/2009 for detailed reasoning.

What were the issues?

The core legal issues revolve around the grounds of appeal raised by the Revenue against the orders of the Income Tax Appellate Tribunal in favor of the assessees.

AI-generated summary — verify with the full judgment below

ITA Nos.669/2009,670/2009,711/2009,1075/2009,1318/2009,196/2010,198/2010, 279/2010,777/2010,1145/2010,1313/2010 and 1326/2010 Page 1

$~47 to 49, 53, 55 to 62 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Decided on: 8th January, 2015

ITA 669/2009

THE COMMISSIONER OF INCOME TAX ..... Appellant

versus

ANIL KUMAR BANSAL

..... Respondent +

ITA 670/2009

THE COMMISSIONER OF INCOME TAX ..... Appellant

versus

ANIL KUMAR BANSAL

..... Respondent +

ITA 711/2009

THE COMMISSIONER OF INCOME TAX ..... Appellant

versus

SADHU RAM AGGARWAL

..... Respondent

ITA 1075/2009

THE COMMISSIONER OF INCOME TAX XIII ..... Appellant

versus 2015:DHC:126-DB

ITA Nos.669/2009,670/2009,711/2009,1075/2009,1318/2009,196/2010,198/2010, 279/2010,777/2010,1145/2010,1313/2010 and 1326/2010 Page 2

BHARAT BHUSHAN JAIN

..... Respondent +

ITA 1318/2009

THE COMMISSIONER OF INCOME TAX ..... Appellant

versus

SUNIL JAIN

..... Respondent +

ITA 196/2010

THE COMMISSIONER OF INCOME TAX ..... Appellant

versus

ANU AGGARWAL

..... Respondent +

ITA 198/2010

THE COMMISSIONER OF INCOME TAX ..... Appellant

versus GAURI SHANKAR AGGARWAL

..... Respondent +

ITA 279/2010

COMMISSIONER OF INCOME TAX

..... Appellant

versus

SANJAY RAI CHOWDHARY

..... Respondent +

ITA 777/2010

THE COMMISSIONER OF INCOME TAX ..... Appellant

versus 2015:DHC:126-DB

ITA Nos.669/2009,670/2009,711/2009,1075/2009,1318/2009,196/2010,198/2010, 279/2010,777/2010,1145/2010,1313/2010 and 1326/2010 Page 3

GALLRI DEVI

..... Respondent +

ITA 1145/2010

CIT

..... Appellant

versus

RASHMI MONGA

..... Respondent +

ITA 1313/2010

COMMISSIONER OF INCOME TAX

..... Appellant

versus

MONIKA SAXENA

..... Respondent +

ITA 1326/2010

COMMISSIONER OF INCOME TAX

..... Appellant

versus

MONIKA SAXENA

..... Respondent

Presence : Mr. Rohit Madan, Mr.Ruchir Bhatia and Mr.Akash Vajpai, Advocates for the Revenue in ITA Nos. 669/2009, 670/2009, 711/2009, 1075/2009, 1318/2009, 196/2010, 198/2010 279/2010, 777/2010 1145/2010, 1313/2010 & 1326/2010. Mr. Pranjal Srivastava and Mr. V.M.Chaurasia, Advocates for respondent in ITA Nos. 669/2009, 670/2009 and 1075/2009. 2015:DHC:126-DB

ITA Nos.669/2009,670/2009,711/2009,1075/2009,1318/2009,196/2010,198/2010, 279/2010,777/2010,1145/2010,1313/2010 and 1326/2010 Page 4

Mr. Salil Kapoor & Mr. Vikas Jain, Advocates for respondents in ITA Nos. 711/2009 and 1145/2010. Mr.Piyush Kaushik, Advocate for respondent in ITA No. 1318/2009 Dr. Rakesh Gupta, Ms.Poonam Ahuja, Mr.Mukul Mathur, Advocates for the respondent in ITA No. 279/2010.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT)

% For detailed judgment, the decision dated 08.01.2015 in ITA No.648/2009 may be referred to.

S. RAVINDRA BHAT (JUDGE)

R.K.GAUBA (JUDGE) JANUARY 08, 2015 mr 2015:DHC:126-DB

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