1. Add!. CIT Bihar v. Hanuman Agarwal

151 ITR 151High Court1985#16787 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2018.

Judgments citing 1. Add!. CIT Bihar v. Hanuman Agarwal

DCIT, New Delhi vs. Sh. Sumit Mittal, New Delhi

ITA 6123/DEL/2014[2008-09]Status: DisposedITAT Delhi12 Jul 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 132(1)Section 139(1)Section 142(1)Section 153ASection 276CSection 68

…N THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 6122 & 6123/DEL/2014 A.Yrs. : 2007-08 & 2008-09 DCIT, CENTRAL CIRCLE-22, SH. SUMIT MITTAL, NEW DELHI VS. C-691, NEW FRIENDS COLONY, ROOM NO. 317, ARA CENTRE, NEW DELHI JHANDEWALAN EXTN., (PAN: ADDPM5322P) NEW DELHI (APPELLANT) (RESPONDENT) Department by : Sh. S.S. Rana, CIT(DR) Assessee by : Sh. Ved Jain, Adv., Sh. Ashish Chadha, CA & Sh. Ankit Jain, CA ORDER PER H.S. SIDHU : JM Revenue has filed these appeals against the separate impugned orders bo…

DCIT, New Delhi vs. Sh. Sumit Mittal, New Delhi

ITA 6122/DEL/2014[2007-08]Status: DisposedITAT Delhi12 Jul 2018AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Ved Jain, Adv., Sh. AshishFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 132(1)Section 139(1)Section 142(1)Section 153ASection 276CSection 68

DCIT, New Delhi vs. M/S. Suncity Projects Pvt. Ltd., New Delhi

ITA 5740/DEL/2013[2003-04]Status: DisposedITAT Delhi12 Jul 2018AY 2003-04

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. S. S. Rana, CIT DR

Section 132Section 143(1)Section 143(3)Section 147Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI Before Sh. N. K. Saini, AM And Ms. Suchitra Kamble, JM ITA No. 5740/Del/2013 : Asstt. Year: 2003-04 DCIT, Vs M/s Suncity Projects Pvt. Ltd., N-49, 1st Floor, Connaught Place, Central Circle-1, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AABCS8906K Assessee by : Sh. Ved Jain, Adv. & Sh. Ashok Agarwal, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 23.04.2018 Date of Pronouncement: 12.07.2018 ORDER Per N. K. Saini, AM: This is an appeal by the department against the order dated 02.08.2013 of ld. CIT(A)-III, New Delhi. 2. F…

DCIT, New Delhi vs. M/S. Abhinav Steels Pvt. Ltd., New Delhi

ITA 4354/DEL/2014[2010-11]Status: DisposedITAT Delhi20 Nov 2017AY 2010-11

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2009-10] The Dy.C.I.T Vs. M/S Abhinav Steels Pvt. Ltd Circle -1(1) 401, Mahaveer Ji Complex New Delhi Lsc, Rishab Jain Vihar New Delhi Pan : Aabca 3974 H [Appellant] [Respondent] Date Of Hearing : 02.11.2017 Date Of Pronouncement : 20.11.2017 Assessee By : Shri Ved Jain, Adv Shri Ashish Goel, Ca Revenue By : Shri Surendrapal, Sr. Dr

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Surendrapal, Sr. DR

Section 68

…& Investments Ltd. (ITA No. 429/2003 dated 21.12.2015) ii. CIT vs. Real Time Marketing (P) Ltd. 306 ITR 35 (Del.) iii. Commissioner of Income-tax Versus Diamond Products Ltd.2008 (9) TMI 943 - DELHI HIGH COURT iv. Addl. CIT Bihar vs Hanuman Agarwal (1985) 151 ITR 151 (Patna High Court) v. Jalan Timber vs CIT (1997) 223 ITR 11 (Gauhati H.C.) 11. It was submitted that in view of the above facts the AO was not justified in making sweeping observations such as fabricated and prepared documents as a made-up affair. It was further submitted that the AO was not justified in drawing adverse inference against the a…

Sh. Dhirendra Nath Trivedy, Uttar Pradesh vs. DCIT, Ghaziabad

In the result, the appeal of the Assessee is allowed

ITA 319/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Jan 2017AY 2011-12

Bench: Shri H.S. Sidhua.Y. : 2011-12 Sh. Dhirendra Nath Trivedy, Dcit, Circle-1, C-4014, Gaur Green City, Vs. Ghaziabad Vaibhav Kahdn, Indirapuram, Ghaziabad, Uttar Pradesh (Pan: Accpt8767F) (Appellant) (Appellant) (Appellant) (Appellant) (Respondent) (Respondent) (Respondent) (Respondent)

For Appellant: Sh. Salil Aggarwal, Adv, ShFor Respondent: Sh. Anil Kumar Sharma, Sr. DR

Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-3”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y. : 2011-12 SH. DHIRENDRA NATH TRIVEDY, DCIT, CIRCLE-1, C-4014, GAUR GREEN CITY, VS. GHAZIABAD VAIBHAV KAHDN, INDIRAPURAM, GHAZIABAD, UTTAR PRADESH (PAN: ACCPT8767F) (APPELLANT) (APPELLANT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) Assessee by : Sh. Salil Aggarwal, Adv, Sh. Sailesh Gupta, CA Department by : Sh. Anil Kumar Sharma, Sr. DR ORDER ORDER ORDER ORDER The Assessee has filed the present appeal against the impugned order dated 22/10/2015 passed by the Ld. Commis…