1. Gopal Lal Bhadruka v. DCIT

29 Taxmann.com 200High Court2013#3676 most cited

What is 1. Gopal Lal Bhadruka v. DCIT authority for?

In the absence of incriminating material, no addition can be made to income for a particular year.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2022.

Also referred to as

Gopal Lal Bhadruka v. DCIT · Madugula Venu v. DIT · section 132 · section 153A · incriminating material · block assessment · addition to income

Issues it is cited on

section 127(2)section 140section 292cmiscellaneous applicationappeal before cit(a)section 158documents seizedsection 132aunexplained expendituresection 28accommodation entrysection 131

Judgments citing 1. Gopal Lal Bhadruka v. DCIT

M/S.Balaji Bullion & Commodities (India) Private Limited, Mumbai vs. DCIT Central Circle-40, Mumbai

In the result, both the appeals are allowed

ITA 1291/MUM/2018[2009-10]Status: DisposedITAT Mumbai29 Apr 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Balaji Bullion & Commodities The Dy. Commissioner Of (India) Private Limited Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) Pan No. Aadcbo236F Balaji Universal Tradelinks P. The Dy. Commissioner Of Ltd. Income–Tax, 118/120, 3Rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002

For Appellant: Shri N.M. Porwal, AdvFor Respondent: Shri Dr. Mahesh Akhade, CIT DR
Section 10ASection 153ASection 153BSection 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM Balaji Bullion & Commodities The Dy. Commissioner of (India) Private Limited Income–tax, 118/120, 3rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) PAN No. AADCBO236F Balaji Universal Tradelinks P. The Dy. Commissioner of Ltd. Income–tax, 118/120, 3rd Floor, Ashoka Central Circle–40, Vs. House Zavri Baazar, Mumbai Mumbai-400 002 (Appellant) (Respondent) PAN No. AABCL0236H Assessee by : Shri N.M. Porwal, Adv Revenue by : Shri Dr. Mahesh Ak…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1057/MUM/2021[2015-16]Status: DisposedITAT Mumbai22 Apr 2022AY 2015-16

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D' Decor Exports P.L Td, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1056/MUM/2021[2016-17]Status: DisposedITAT Mumbai22 Apr 2022AY 2016-17

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1055/MUM/2021[2017-18]Status: DisposedITAT Mumbai22 Apr 2022AY 2017-18

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D' Decor Exports P. Ltd., Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1053/MUM/2021[2012-13]Status: DisposedITAT Mumbai22 Apr 2022AY 2012-13

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D' Decor Exports P. Ltd, Mumbai vs. Dy CIT-CC-6(4_, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1052/MUM/2021[2013-14]Status: DisposedITAT Mumbai22 Apr 2022AY 2013-14

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D, Decor Exporter, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1051/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

D, Decor Exporter P. Ltd, Mumbai vs. Dy CIT-CC-6(4), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1050/MUM/2021[2014-15]Status: DisposedITAT Mumbai22 Apr 2022AY 2014-15

Bench: Shri Amarjit Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Jitendra JainFor Respondent: Shri Sanjeev Kashyap
Section 127(2)Section 143(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NO. 1050, 1055, 1056, 1057 & 1709/MUM/2021 (A.Y: 2014-15, 2017-18, 2016-17, 2015-16 & 2018-19) D Décor Exports Private Limited v. DCIT – Central Circle – 6(4) S-14, 5th Floor, Unit No. 1452 Room No. 1925, 19th Floor Solitaire Corporate Park Air India Building, Nariman Ghatkopar Link Road, Chakala Point, Mumbai – 400 021 Andheri (E), Mumbai – 400093 PAN: AAECD8101E (Appellant) (Respondent) ITA NOs. 1051, 1052 & 1053/MUM/2021 (A.Ys: 2014-15, 2013-14 &…

ACIT, Central Circle-6, New Delhi vs. Kad Housing Pvt. Ltd., Delhi

In the result, the appeal of the revenue and the Cross

ITA 5636/DEL/2017[2009-10]Status: DisposedITAT Delhi22 Sept 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Rajesh Jain, CAFor Respondent: Ms. Shivani Singh, CIT DR
Section 132Section 153ASection 153A(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5636/Del/2017 : Asstt. Year : 2009-10 ACIT, Vs KAD Housing Pvt. Ltd., Central Circle-6, 151, Savita Vihar, New Delhi-110055 Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AACCK4705B CO No. 28/Del/2018 : Asstt. Year : 2009-10 KAD Housing Pvt. Ltd., Vs ACIT, 151, Savita Vihar, Central Circle-6, Delhi-110092 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AACCK4705B Assessee by : Sh. Rajesh Jain, CA Revenue by : Ms. Shivani Singh, CIT DR…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3956/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3955/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jul 2019AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3954/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Jul 2019AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3953/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Jul 2019AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3952/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Jul 2019AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3951/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2894/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2893/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2892/DEL/2017[2006-07]Status: DisposedITAT Delhi05 Jul 2019AY 2006-07

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4513/MUM/2014[2006-07]Status: DisposedITAT Mumbai04 Apr 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

Asst CIT Cir 2, Thane vs. Salasar Developers, Thane

The appeals of the Revenue are dismissed

ITA 4512/MUM/2014[2005-06]Status: DisposedITAT Mumbai04 Apr 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(3)Section 133ASection 143(3)Section 153A

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member ITA NOs.4511 to 4513/Mum/2014 Assessment Years: 2004-05 to 2006-07 ACIT, M/s Salasar Developers, Circle-2, Ground Floor, Vrindavan, बनाम/ Thane Salasar Brijbhoomi, Temba Vs. Hospital Road, Bhayandar(W), Dist:-Thane-401101 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AAKFS6465R "नधा"रती क" ओर से / Assessee by Shri Virag H. Shah Shri H.N. Singh CIT-DR…

1. Gopal Lal Bhadruka v. DCIT (29 Taxmann.com 200) — Cited in 32 Judgments | BharatTax