294 ITR 444 (Delhi) 4. CIT v. Deepak Aggarwal

308 ITR 116High Court2009#4920 most cited
24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 132Section 132(3)Section 132(4)Section 132(8A)Section 143(3)Section 147Section 148Section 153A

Judgments citing 294 ITR 444 (Delhi) 4. CIT v. Deepak Aggarwal

AMOLAK SINGH BHATIA,BILASPUR vs. DCIT,CENTRAL CIRCLE-08, DELHI

ITA 3502/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 139Section 143(2)Section 153Section 153ASection 153DSection 246

…e following judgments: (i) Pr. CIT v. PPC Business & Products (P.) Ltd. [2017] 84 taxmann.com 10/398 ITR 71 (Delhi High Court). (ii) CIT v. D.D. Axles (P.) Ltd. [2010] 195 Taxman 277/323 ITR 558 (Delhi). (iii) CIT v. Deepak Aggarwal [2008] 175 Taxman 1/[2009] 308 ITR 116 (Delhi). (iv) CIT v. S.K. Katyal [2009] 177 Taxman 380/308 ITR 168 (Delhi). (v) PCIT Central v. Hitesh Ashok Vaswani, 2011 (11) TMI 347- Gujarat High Court (vi) C. Ramaiah Reddy v. Assistant Commissioner of Income-tax, /[2011] 339 ITR 210 (Karnataka) (vii) CIT v. Sandhya P. Naik [2002] 124 Taxman 384/253 ITR 534 (Bom.). (viii) CIT v. T.S. Chandra…

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

M/S. VENUS INFRABUILD,AHMEDABAD vs. THE DY.CIT.,CENT.CIRCLE-1(1),, AHMEDABAD

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD vs. SHRI DEEPAK KUMAR VASWANI,, AHMEDABAD

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI ASHOK SUNDERDAS VASWANI, AHMEDABAD

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD vs. SHRI RAJESH SUNDERDAS VASWANI, AHMEDABAD

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

SHRI DEEPAK BUDHARMAL VASWANI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE -1(1),, AHMEDABAD

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

SHRI RAJESH SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

SHRI ASHOK SUNDERDAS VASWANI,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…pies of the judgments: 1. PCIT vs. PPC Business & Products (P.) Ltd. - (2017) 398 TTR 71 (Delhi) 2. CIT vs. S. K. Katyal - (2009) 308 ITR 168 (Delhi) 3. CIT vs. Sarb Consulate Marine Products (P.) Ltd. -(2007) 294 ITR 444 (Delhi) 4. CIT vs. Deepak Aggarwal - 308 ITR 116 (Del) 5. CIT vs. D. D. Axles (P.) Ltd. - 323 ITR 558 (Del) 6. A. Rakesk Kumar Jain vs. JCIT - (2013) 31 taxmann.com 312 (Madras) 7. ACIT vs. Shree Ram Lime Products Ltd. - 137 ITD 220 (Jodhpur) (SB) 8. Bharat Sekhsaria vs. DCIT - (2015) 60 taxmann.com 476 (Mumbai - Trib.) 9. DCIT vs. Sushil Kumar Jain - 127 ITD 264 (Indore) 10. Nandlal M. Gandhi…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. SANJAY JAIN

ITA/637/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a search is essentially an invasion of the priv…

PR. COMMISSIONER OF INCOME TAX CENTRAL -3 vs. SURYA VINAYAK INDUSTRIES LTD.

ITA/606/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a search is essentially an invasion of the priv…

PR. COMMISSIONR OF INCOME TAX CENTRAL-3 vs. PPC BUSINESS AND PRODUCTS PVT. LTD.

ITA/290/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a search is essentially an invasion of the priv…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. J.H. BUSINESS INDIA PVT. LTD.

ITA/610/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a search is essentially an invasion of the priv…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. SURYA VINAYAK INDUSTIRES LTD.

ITA/605/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a search is essentially an invasion of the priv…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. SANJAY JAIN

ITA/638/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a search is essentially an invasion of the priv…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. J.H. BUSINESS INDIA PVT. LTD.

ITA/640/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a search is essentially an invasion of the priv…

PR. COMMISSIONER OF INCOME TAX CENTRAL-3 vs. J.H. BUSINESS INDIA PVT. LTD.

ITA/850/2016HC Delhi17 Jul 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 143Section 153ASection 260A

…Tax Officer, Belgaum [1973] 32 STC 243 (Kar.); C. Balakrishnan Nair (Dr.) v. CIT (1999) 237 ITR 70 (Ker); CIT v. Mrs Sandhya P. Naik (2002) 253 ITR 534 (Bom); CIT v. Sarb Consulate Marine Products P. Ltd. (2007) 294 ITR 444; CIT v. Deepak Aggarwal (2009) 308 ITR 116 (Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR 286 (Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were as under: ITA Nos.290/2016, 605 – 610 /2016, 637 – 641 /2016 & 850/2016 Page 15 of 23 26. These decisions clearly establish (i) a search is essentially an invasion of the priv…

DCIT, NEW DELHI vs. SH. SANJAY JAIN, NEW DELHI

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5325/DEL/2013[2005-06]Status: DisposedITAT Delhi06 Oct 2015AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…een passed on 24.12.2009 which was beyond time and deserves to be quashed as per the aforesaid referred to order dated 30.05.2014. The reliance was placed on the following case laws: " DCIT Vs Adolf Patric Pinto 284 ITR (A.T) 207 (SC). " CIT Vs Deepak Agarwal 308 ITR 116 (Del.) " CIT Vs White and White Mineral Pvt. Ltd. 330 ITR 172 (Raj) " CIT Vs O.P Mandora 94 DTR (Raj). 209 " ACIT Vs Shri Ram Lime Products Ltd. 2012 TIOL 329 ITAT Jodhpur " Rakesh Sareen Vs DCIT 2011 TIOL 185 HC- Mad-IT " CIT Vs Plastica Enterprises ITA 1211 (2008) Mum. " Rakesh Kuamr Jain Vs JCIT dated 25/9/2012 (Mad.) Tax Case 1240/06. 12. In…

SH. SANJAY JAIN,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5024/DEL/2011[2002-03]Status: DisposedITAT Delhi06 Oct 2015AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…een passed on 24.12.2009 which was beyond time and deserves to be quashed as per the aforesaid referred to order dated 30.05.2014. The reliance was placed on the following case laws: " DCIT Vs Adolf Patric Pinto 284 ITR (A.T) 207 (SC). " CIT Vs Deepak Agarwal 308 ITR 116 (Del.) " CIT Vs White and White Mineral Pvt. Ltd. 330 ITR 172 (Raj) " CIT Vs O.P Mandora 94 DTR (Raj). 209 " ACIT Vs Shri Ram Lime Products Ltd. 2012 TIOL 329 ITAT Jodhpur " Rakesh Sareen Vs DCIT 2011 TIOL 185 HC- Mad-IT " CIT Vs Plastica Enterprises ITA 1211 (2008) Mum. " Rakesh Kuamr Jain Vs JCIT dated 25/9/2012 (Mad.) Tax Case 1240/06. 12. In…

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