2 SOT 402 (Coch) Kurunnem Velil Financiers (P) Ltd. v. DCIT (256 ITR 730)

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…affirmed by the Apex Court in the case of CIT v. S Khader Khan Son reported in 352 ITR 480 iii) 263 ITR 101 (Ker) Paul Mathews and Sons v. CIT iv) 2 SOT 402 (Coch) Kurunnem Velil Financiers (P) Ltd. v. DCIT v) 394 ITR 383 (Raj) CIT vs. ARL Infratech Ltd. vi) 256 ITR 730 (Raj) CIT v. Mool Chand Salecha vii) 97 ITD 361 (Ahd) Ashok Manilal Thakkar v. ACIT 14 THAT EVEN OTHERWISE ONCE THE STATEMENT WAS RETRACTED NO FURTHER ADDITIONS CAN BE MADE OF SOME MORE SUPPORT TO THE STATEMENT: It is submitted that in the statement of third parties i.e. statement of Sh. Dinesh S Gupta and Sh. Hariom Goyal, relied upon by learne…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…affirmed by the Apex Court in the case of CIT v. S Khader Khan Son reported in 352 ITR 480 iii) 263 ITR 101 (Ker) Paul Mathews and Sons v. CIT iv) 2 SOT 402 (Coch) Kurunnem Velil Financiers (P) Ltd. v. DCIT v) 394 ITR 383 (Raj) CIT vs. ARL Infratech Ltd. vi) 256 ITR 730 (Raj) CIT v. Mool Chand Salecha vii) 97 ITD 361 (Ahd) Ashok Manilal Thakkar v. ACIT 14 THAT EVEN OTHERWISE ONCE THE STATEMENT WAS RETRACTED NO FURTHER ADDITIONS CAN BE MADE OF SOME MORE SUPPORT TO THE STATEMENT: It is submitted that in the statement of third parties i.e. statement of Sh. Dinesh S Gupta and Sh. Hariom Goyal, relied upon by learne…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…affirmed by the Apex Court in the case of CIT v. S Khader Khan Son reported in 352 ITR 480 iii) 263 ITR 101 (Ker) Paul Mathews and Sons v. CIT iv) 2 SOT 402 (Coch) Kurunnem Velil Financiers (P) Ltd. v. DCIT v) 394 ITR 383 (Raj) CIT vs. ARL Infratech Ltd. vi) 256 ITR 730 (Raj) CIT v. Mool Chand Salecha vii) 97 ITD 361 (Ahd) Ashok Manilal Thakkar v. ACIT 14 THAT EVEN OTHERWISE ONCE THE STATEMENT WAS RETRACTED NO FURTHER ADDITIONS CAN BE MADE OF SOME MORE SUPPORT TO THE STATEMENT: It is submitted that in the statement of third parties i.e. statement of Sh. Dinesh S Gupta and Sh. Hariom Goyal, relied upon by learne…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR

Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…affirmed by the Apex Court in the case of CIT v. S Khader Khan Son reported in 352 ITR 480 iii) 263 ITR 101 (Ker) Paul Mathews and Sons v. CIT iv) 2 SOT 402 (Coch) Kurunnem Velil Financiers (P) Ltd. v. DCIT v) 394 ITR 383 (Raj) CIT vs. ARL Infratech Ltd. vi) 256 ITR 730 (Raj) CIT v. Mool Chand Salecha vii) 97 ITD 361 (Ahd) Ashok Manilal Thakkar v. ACIT 14 THAT EVEN OTHERWISE ONCE THE STATEMENT WAS RETRACTED NO FURTHER ADDITIONS CAN BE MADE OF SOME MORE SUPPORT TO THE STATEMENT: It is submitted that in the statement of third parties i.e. statement of Sh. Dinesh S Gupta and Sh. Hariom Goyal, relied upon by learne…

Girdhar Gopal Rastogi, Mirzapur vs. I.T.O. Ward 3(1), Mirzapur

In the result, the additional ground of the appeal of the assessee is allowed

ITA 162/ALLD/2019[2012-13]Status: DisposedITAT Allahabad13 May 2022AY 2012-13

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Sri Girdhar Gopal Rastogi, V. Commissioner Of Income Tax Dhundi Katra, Mirzapur, U.P. (Appeal), Allahabad Pan-Aanpr8525N (Appellant) (Respondent) Appellant By: Mr. R.N. Yadav, Adv & Mr. R.K. Kalyani, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 26.04.2022 Date Of Pronouncement: 13.05.2022

For Appellant: Mr. R.N. Yadav, Adv & Mr. R.KFor Respondent: Mr. A.K. Singh, Sr. DR

Section 131Section 133ASection 254(2)

…Officer has no jurisdiction to exercise the power under section 133A(1) of the Act without a proper authorization. The learned AR has then relied upon the judgment of Hon'ble Rajasthan High Court in the case of Commissioner of Income Tax vs. Moolchand Salecha 256 ITR 730 and submitted that the Hon'ble High Court has held that the powers under section 132 as also under section 131(3) cannot be read into the powers to carry out the survey under section 133A. Further the summons under section 131(1) cannot be issued after the survey operation is over. Thus, the learned AR has submitted that when no impounding of boo…

2 SOT 402 (Coch) Kurunnem Velil Financiers (P) Ltd. v. DCIT

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Judgments citing 2 SOT 402 (Coch) Kurunnem Velil Financiers (P) Ltd. v. DCIT

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

Girdhar Gopal Rastogi, Mirzapur vs. I.T.O. Ward 3(1), Mirzapur