295 ITR 105 (Del) CIT v. Dharam Pal Prem

303 ITR 95High Court2008#861 most cited

What is 295 ITR 105 (Del) CIT v. Dharam Pal Prem authority for?

When the Income Tax Department relies on a statement from any person, including the assessee's employee or a third party, to draw an adverse inference against the assessee, the assessee has a fundamental right to cross-examine that person, regardless of their relationship. Without granting such an opportunity, no adverse inference can be legally drawn.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Pradeep Kumar Gupta · 303 ITR 95 Delhi · right to cross-examination · adverse inference · statement relied upon · natural justice · opportunity to rebut · Section 132(4) · Section 133(6) · Section 153A · assessment procedure

Sections most often in play

Section 143(3)Section 147Section 132(4)Section 37(1)Section 133(6)Section 153ASection 69ASection 153C

Issues it is cited on

section 115adgaarsection 2(1a)section 2(1)section 66section 194qsection 153a proceedingssection 60section 63section 2(14)(iii)section 65section 115a

Judgments citing 295 ITR 105 (Del) CIT v. Dharam Pal Prem

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…adverse inference could have been drawn without any opportunity for cross examination. Despite the specific objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. 28 ITA-5515/Del/2025 & 13 others iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 2…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…adverse inference could have been drawn without any opportunity for cross examination. Despite the specific objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarw…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…adverse inference could have been drawn without any opportunity for cross examination. Despite the specific objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. 28 ITA-5515/Del/2025 & 13 others iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 2…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…adverse inference could have been drawn without any opportunity for cross examination. Despite the specific objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarw…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…adverse inference could have been drawn without any opportunity for cross examination. Despite the specific objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. 28 ITA-5515/Del/2025 & 13 others iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 2…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…adverse inference could have been drawn without any opportunity for cross examination. Despite the specific objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarw…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…adverse inference could have been drawn without any opportunity for cross examination. Despite the specific objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarw…

VESTIGE MARKETING PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…adverse inference could have been drawn without any opportunity for cross examination. Despite the specific objection of the appellant, no opportunity of cross examination was granted by the AO. Reliance is placed on the following judicial pronouncements: i) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta ii) 456 ITR 84 (Del) Pr. CIT vs. Prabhu Dayal Aggarwal iii) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd. iv) 62 taxmann.com 3 (SC) Andaman Timber Industries vs. CCE v) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT vi) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited vii) 293 ITR 43 (Del) CIT vs. S.M. Aggarw…

ABHISHEK GOURASARIA,JAMSHEDPUR vs. ACIT , JAMSHEDPUR

In the result, consequential assessment order also stands quashed

ITA 43/RAN/2023[2013-14]Status: DisposedITAT Ranchi06 Oct 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahayabhishek Gourasaria, A.C.I.T., 118, Flat No. 2B, Surabhi Apartment, K Jamshedpur Vs. Road, Bistupur, Jamshedpur-831001. Pan No. Adwpg 2149 R Appellant/ Assessee Respondent/ Revenue

Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153C

…ion Wing of the Dept. 1. ACIT Vs. Dhariya Construction Co. (2010) 328ITR 515 S.C. 2. CIT v. India Terminal Connector System-Ltd. ITA No. 6430 of 2011. 3. Phool Chand Bajrang Lal V. Income-tax Officer (1993) 203 ITR 456 SC: 4. CIT V. Pradeep Kumar Gupta (2008) 303 ITR 95; Sec 153C read as under- "Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that, (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized o…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(4), BENGALURU vs. SRI ADICHUNCHANAGIRI SHIKHANA TRUST, MANDYA

ITA 1207/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 234ASection 69ASection 69C

…ade available for cross examination despite repeated requests by the assessee, his statement could not be relied upon detriment to the assessee. This decision was based on the judgment of the Hon’ble Delhi High Court in the case of CIT v. Pradeep Kumar Gupta, 303 ITR 95 (Del). 182. The contention of the ld. DR is that the department relied upon the statement of assessee’s own employee, who need not cross-examine its own employee and there is no mistake in not providing opportunity of cross-examination to the assessee. However, we are not in agreement with the contention of the ld. DR. The right to cross-examine i…

M/S. SRI . ADICHUNCHANAGIRI SHILKSHANA TRUST,MANDYA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), BENGALURU

ITA 1096/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 69ASection 69C

…ade available for cross examination despite repeated requests by the assessee, his statement could not be relied upon detriment to the assessee. This decision was based on the judgment of the Hon’ble Delhi High Court in the case of CIT v. Pradeep Kumar Gupta, 303 ITR 95 (Del). 182. The contention of the ld. DR is that the department relied upon the statement of assessee’s own employee, who need not cross-examine its own employee and there is no mistake in not providing opportunity of cross-examination to Page 46 of 127 ITA Nos.1096 & 1207/Bang/2024 the assessee. However, we are not in agreement with the contentio…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AMARJIT SINGH , BATHINDA

In the result, Cross Objections of the assessee

ITA 774/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh06 Mar 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Shri Rohit Sharma, CIT DR
Section 115BSection 143(3)Section 153ASection 153CSection 250Section 253Section 68

…for the assessee has relied upon judgement of Hon'ble Supreme Court in the case of Shri Vasantlal & Co. Vs CIT 45 ITR 206. He also relied upon two decisions of Hon'ble Delhi High Court, namely; CIT Vs Ashwani Gupta 322 ITR 326 and CIT Vs Pradeep Kumar Gupta 303 ITR 95. 15. The ld. Counsel for the assessee further contended that document is to be read as a whole. He took us through the document which is being reproduced by the CIT(A) at page 20 of the impugned order. He & C.O. 07/CHD/2024 A.Y.2019-20 20 pointed out that after the first entry exhibiting opening balance, next entry is APEX HDFC Bank ‘Receipt’…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, NEW DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 2363/DEL/2023[2021-22]Status: DisposedITAT Delhi20 Dec 2024AY 2021-22

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 115BSection 132Section 139Section 153ASection 153DSection 69BSection 69C

…ann.com 3 (SC) Andaman Timber Industries vs. CCE iii) 125 ITR 713 (SC) KishnichandChellaram vs. CIT iv) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited v) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal vi) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem Chand Ltd. vii) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta viii) 322 ITR 396 (Del) CIT vs. Ashwani Gupta ix) 379 ITR 367 (Del) CIT v Sunil Aggarwal xi) ITA No(s)3185, 3186 & 3253/D/2015 (Del) PCIT vs. PavitraRealcon (P) Ltd. xii) ITA No. 645/2019 (Del) dated 23.9.2024 PCIT v. Moon Beverages Ltd. III That it is a case of clear lack of enquiry and not a case of objective ap…

DY COMMISSIONER OF INOCME TAX , CIRCLE -2, NAGPUR vs. M/S N KUMAR CONSTRUCTION CO .PVT.LTD , NAGPUR

ITA 252/NAG/2018[2012-13]Status: DisposedITAT Nagpur06 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal
Section 131Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.252/Nag./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s M/s. N. Kumar Construction Co. Pvt. Ltd. 7th Floor, Poonam Plaza, Palm Road ……………. Respondent Civil Lines, Nagpur 440 001 AABCN9937H Appellant by : Shri Manoj G. Moryani Revenue by : Shri Vikash Agrawal Date of Hearing – 06/11/2024 Date of Order – 06/12/2024 O R D E R PER K.M. ROY, A.M. The appeal filed by the Revenue is against the impugned order dated 01/…

DY COMMISSIONER OF INOCME TAX , CIRCLE -2, NAGPUR vs. M/S N KUMAR CONSTRUCTION CO .PVT.LTD , NAGPUR

ITA 247/NAG/2018[2010-11]Status: DisposedITAT Nagpur06 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikas Agrawal
Section 131Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.247/Nag./2018 (Assessment Year : 2010–11) Dy. Commissioner of Income Tax ……………. Appellant Circle–2, Nagpur v/s M/s. N. Kumar Construction Co. Pvt. Ltd. 7th Floor, Poonam Plaza, Palm Road ……………. Respondent Civil Lines, Nagpur 440 001 AABCN9937H Appellant by : Shri Manoj G. Moryani Revenue by : Shri Vikas Agrawal Date of Hearing – 06/11/2024 Date of Order – 06/12/2024 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed against the impugned order dated…

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

…e only basis of issuing the Show-Cause Notice.” iii) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT iv) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited v) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal vi) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem Chand Ltd. vii) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta viii) 322 ITR 396 (Del) CIT vs. Ashwani Gupta ix) 379 ITR 367 (Del) CIT v Sunil Aggarwal x) 382 ITR 639 (Del) Roger Enterprise Ltd vs. CIT xi) 2024 SCC Online Del 4012 PCIT vs. Pavitra Realcon (P) Ltd. (pages 438-451 of JPB-II) 13 THAT STATEMENTS HAS BEEN RECORDED UNDER SECTION 131 OF THE ACT HAS NO EVIDENTIARY V…

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

…e only basis of issuing the Show-Cause Notice.” iii) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT iv) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited v) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal vi) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem Chand Ltd. vii) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta viii) 322 ITR 396 (Del) CIT vs. Ashwani Gupta ix) 379 ITR 367 (Del) CIT v Sunil Aggarwal x) 382 ITR 639 (Del) Roger Enterprise Ltd vs. CIT xi) 2024 SCC Online Del 4012 PCIT vs. Pavitra Realcon (P) Ltd. (pages 438-451 of JPB-II) 13 THAT STATEMENTS HAS BEEN RECORDED UNDER SECTION 131 OF THE ACT HAS NO EVIDENTIARY V…

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

…e only basis of issuing the Show-Cause Notice.” iii) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT iv) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited v) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal vi) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem Chand Ltd. vii) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta viii) 322 ITR 396 (Del) CIT vs. Ashwani Gupta ix) 379 ITR 367 (Del) CIT v Sunil Aggarwal x) 382 ITR 639 (Del) Roger Enterprise Ltd vs. CIT xi) 2024 SCC Online Del 4012 PCIT vs. Pavitra Realcon (P) Ltd. (pages 438-451 of JPB-II) 13 THAT STATEMENTS HAS BEEN RECORDED UNDER SECTION 131 OF THE ACT HAS NO EVIDENTIARY V…

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

…e only basis of issuing the Show-Cause Notice.” iii) 125 ITR 713 (SC) Kishnichand Chellaram vs. CIT iv) 288 ITR 345 (Del.) CIT vs. SMC Share Broker Limited v) 293 ITR 43 (Del) CIT vs. S.M. Aggarwal vi) 295 ITR 105 (Del) CIT vs. Dharam Pal Prem Chand Ltd. vii) 303 ITR 95 (Del) CIT vs. Pradeep Kumar Gupta viii) 322 ITR 396 (Del) CIT vs. Ashwani Gupta ix) 379 ITR 367 (Del) CIT v Sunil Aggarwal x) 382 ITR 639 (Del) Roger Enterprise Ltd vs. CIT xi) 2024 SCC Online Del 4012 PCIT vs. Pavitra Realcon (P) Ltd. (pages 438-451 of JPB-II) 13 THAT STATEMENTS HAS BEEN RECORDED UNDER SECTION 131 OF THE ACT HAS NO EVIDENTIARY V…

GOYAL VEGOILS LIMITED ,KASAR ,KOTA vs. DCIT , CIRCLE -2, KOTA

In the result ground no. 2 & 3 raised by the assessee

ITA 243/JPR/2024[2012-13]Status: DisposedITAT Jaipur27 Aug 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajendra Sisodia, CAFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 143(3)Section 147Section 148Section 250

…0 ITR 178 (P&H) ( (ix) CIT & Anr. Vs. Land Development Corporation (2009) 316 ITR 328 (Kar) (x) CIT Vs. Rajesh Kumar (2008) 306 ITR 27 (Del) (xi) Heirs & LRs of Late Laxmanbhai S. Patel Vs. CIT (2009) 222 CTR (Guj) 138 (xii) CIT Vs. Pradeep Kumar Gupta (2008) 303 ITR 95 (Del) 20 Goyal Vegoils Ltd. vs. DCIT (xiii) CIT Vs. Dharam Pal Prem Chand Ltd. (2007) 295 ITR 105 (Del) (xiv) CIT Vs. A.N. Dyaneswaran (2008) 297 ITR 135 (Mad) (xv) CIT Vs. S.M Aggarwal 292 ITR 43 (xvi) Straptex India (P) Ltd. Vs. DCIT [2003] 84 ITD 320 (Mum) (xvii) R.W. Promotions (P.) Ltd. v. Asstt. CIT [2015] 61 taxmann.com 54 (Bom.) (xviii)…

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295 ITR 105 (Del) CIT v. Dharam Pal Prem (303 ITR 95) — Cited in 121 Judgments | BharatTax