293 ITR 43 (Del) CIT v. S.M. Aggarwal

295 ITR 105High Court2007#1033 most cited
105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. S.M. Aggarwal · 293 ITR 43 · Delhi High Court · Section 153A · Section 153C · Section 132(4) statement · Section 68 cash credits · Section 69C unexplained expenditure · evidentiary value · burden of proof · search assessment · natural justice principles

Sections most often in play

Section 143(3)Section 153ASection 153CSection 143(2)Section 69CSection 132Section 132(4)Section 133A

Issues it is cited on

section 115adsection 2(1a)section 2(1)section 66section 36(i)(va)section 153a proceedingssection 60section 63section 2(14)(iii)section 35(1)(ii)section 115atrue and full disclosure

Judgments citing 293 ITR 43 (Del) CIT v. S.M. Aggarwal

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6628/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…Gulati 46 ITA No.6627/Del./2017 and 15 other appeals f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal repor…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6627/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…Gulati 46 ITA No.6627/Del./2017 and 15 other appeals f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal repor…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6626/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…Gulati 46 ITA No.6627/Del./2017 and 15 other appeals f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal repor…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6625/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…Gulati 46 ITA No.6627/Del./2017 and 15 other appeals f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal repor…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6624/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…Gulati 46 ITA No.6627/Del./2017 and 15 other appeals f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal repor…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6623/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…Gulati 46 ITA No.6627/Del./2017 and 15 other appeals f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal repor…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6622/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…Gulati 46 ITA No.6627/Del./2017 and 15 other appeals f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd. j) 306 ITR 27 (Del) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs. M/s Jindal Vegetables Products Limited 13. It is further submitted that the entire assessment order is merely copy and paste of observations of the Investigation wing in the appraisal repor…

Prashant Kirit Shah, Mumbai vs. Asstt. CIT 26(2), Mumbai

In the result, these appeals are partly allowed

ITA 4462/MUM/2019[2014-15]Status: DisposedITAT Mumbai29 Oct 2021AY 2014-15
Section 147Section 14ASection 234BSection 271(1)(c)Section 35Section 35(1)(ii)

…and the Assessing Officer. We note that not providing the opportunity of cross- examination is against the principle of natural justice and for that we rely of-the judgment of Hon'ble Delhi High Court in the case of CIT vs. Dharam Pal Prern Chand Ltd. [2007] 295 ITR 105, 108 (del). We note that on identical facts, the similar proposition was upheld by the Coordinate Bench of Kolkata in the case of Rajda Polymers, ITA No.333/Kol/2017for Assessment Year 2013-14 wherein it was held as follows:- "10. ....Thus we note from the entire facts and circumstances, that the AO got swayed away with the statement recorded on…

Jayshree Kirit Shah, Mumbai vs. Asstt. CIT 26(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4461/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Oct 2021AY 2014-15
Section 143(1)Section 147Section 148Section 151Section 234BSection 271(1)(c)Section 35

…and the Assessing Officer. We note that not providing the opportunity of cross- examination is against the principle of natural justice and for that we rely of-the judgment of Hon'ble Delhi High Court in the case of CIT vs. Dharam Pal Prern Chand Ltd. [2007] 295 ITR 105, 108 (del). We note that on identical facts, the similar proposition was upheld by the Coordinate Bench of Kolkata in the case of Rajda Polymers, ITA No.333/Kol/2017for Assessment Year 2013-14 wherein it was held as follows:- "10. ....Thus we note from the entire facts and circumstances, that the AO got swayed away with the statement recorded on…

Krossover Entertainment Pvt Ltd, Mumbai vs. Dy CIT 12(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 550/MUM/2020[2012-13]Status: DisposedITAT Mumbai05 Oct 2021AY 2012-13
Section 143Section 143(2)Section 143(3)Section 147Section 148Section 35

…and the Assessing Officer. We note that not providing the opportunity of cross- examination is against the principle of natural justice and for that we rely of-the judgment of Hon'ble Delhi High Court in the case of CIT vs. Dharam Pal Prern Chand Ltd. [2007] 295 ITR 105, 108 (del). We note that on identical facts, the similar proposition was upheld by the Coordinate Bench of Kolkata in the case of Rajda Polymers, ITA No.333/Kol/2017for Assessment Year 2013-14 wherein it was held as follows:- 13 Krossover Entertainment Pvt. Ltd. "10. ....Thus we note from the entire facts and circumstances, that the AO got sway…

Shri Bhupinder Kumar Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1767/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

Smt Pooja Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1766/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

Shri Gaurav Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1765/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

Shri Bhupinder Kumar Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5378/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

Shri Bhupinder Kumar Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5377/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

M/S. Keerthi International Products Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5375/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Sept 2021AY 2008-09

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

M/S. Nova Infratech Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5364/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

Smt. Shobha Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5362/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

Smt. Puja Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5361/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…

Smt. Puja Sekhri, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5360/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2021AY 2009-10

Bench: Shri G.S.Pannu & Shri Kul Bharat

…ated 19.09.2008 Shri Manit Gulati and Sandeep Gulati f) 109 TTJ 700 (Del) SMC Share Brokers Ltd. vs DCIT affirmed in 288 ITR 345 (Del) CIT vs. SMC Share Broker Ltd. g) [2007] 293 ITR 43 (Del) CIT vs. S.M. Aggarwal h) 322 ITR 396 (Del) CIT vs Ashwani Gupta i ) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem chand Ltd . j) 306 ITR 27 (DeI) CIT vs. Rajesh Kumar k) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta l) 315 ITR 265 (Del) CIT vs Jindal Vegetables Products Limited ITA Nos.5312/Del/2014 & Others 3.2. It is further submitted that all the aforesaid documents/ statement so mentioned in the assessment order and also reli…