SHRI OM PRAKASH BHATIA,NEW DELHI vs. ACIT, NEW DELHI

ITA 3269/DEL/2009Status: DisposedITAT Delhi13 September 2023AY 2005-06Bench: SHRI SAKTIJIT DEY (Vice President), SHRI M. BALAGANESH (Accountant Member)27 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal allowed the appeal of Om Prakash Bhatia (individual) for AY 2006-07, finding that an addition based solely on a retracted surrender without corroborative evidence was not sustainable. The appeals for AY 2007-08 were decided based on the findings for AY 2005-06.

What were the facts?

The appeals concerned the existence of a HUF and the validity of assessments made on both the individual and the alleged HUF. A search and seizure operation was conducted, leading to notices under Section 153A.

What were the issues?

The primary issue was the existence and validity of the HUF. Another key issue was whether additions could be made based on a retracted surrender without supporting evidence.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 64(ii)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Heard together (2 matters)

ITA No.3269/Del/2009
ITA No.1556/Del/2009

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Pooja Bhatia ACIT L/H Late Om Prakash Central Circle-17 31/B-8, Rajpura Road Delhi-110 054 PAN-AAOPB 9342E (Appellant) (Respondent) Pooja Bhatia Income Tax Officer L/H Late Om Prakash Ward-29(2) 31/B-8, Rajpura Road Delhi-110 054 PAN-AAOPB 9342E (Appellant) (Respondent) Late Om Prakash Bhatia ACIT 606/607, Katra Ishwar Central Circle-17 PAN-AADPB 7746H (Appellant) (Respondent)

ITA No.3269/Del/2009 & Ors Pooja Bhatia, L/H Late Om Prakash Bhatia vs. ACIT & Ors. Om Prakash Bhatia & Income Tax Officer Sons (HUF) Ward-29(2) 31-B/8, Rajpura Road Vs. New Delhi New Delhi PAN-AAAHO 2991L (Appellant) (Respondent) Om Prakash Bhatia (HUF) Asst.CIT C/o M/s RRA Taxindia Central Circle-17 D-28, South Extension Vs. New Delhi Part-I New Delhi-110 049 PAN-AAAHO 2991L (Appellant) (Respondent)

Appellant by Dr. Rakesh Gupta and Sh. Somil Agarwal, Advocates Respondent by Ms. Sarita Kumari, CIT-D

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 132

All 14,598 judgments and leading authorities on Section 132 →

Recent GST High Court judgments

Search GST case law →