308 ITR 230 (Del) CIT v. D.K. Gupta(pages 201-203 of JPB)

212 Taxmann 1High Court2013#7337 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 143(3)Section 153ASection 69CSection 153CSection 153DSection 132Section 139Section 115BBE

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 94abatement of assessmentanonymous donationsection 153(c)section 164third party informationonus of proofincome tax settlement commissionsection 31

Judgments citing 308 ITR 230 (Del) CIT v. D.K. Gupta(pages 201-203 of JPB)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Brij Gopal Construction Company (P) Ltd., vs. DCIT, Central Circle 3, A-7/2, Shivaji Apartments, Sector 14, New Delhi. Rohini, Delhi – 110 085. (PAN : AADCB7702J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate REVENUE BY : Ms. Nimisha Singh, CIT DR Date of Hearing : 22.10.2024 Date of Order : 20.12.2024 O R D E R PER S.RIFAUR RAHMAN,AM: 1. This appeal filed by the assessee is against the order of ld. Commissioner of Income Tax (Appeals)-23, N…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

RISHI AGGARWAL,NOIDA vs. DCIT CENTRAL CIRCLE, NOIDA

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

ITA 1643/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Dec 2023AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 132Section 143(2)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE, SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Sh. Rishi Aggarwal Dy.CIT C-64, Sector-47 Central Circle Noida-201 301 Vs. ARTO Complex Sector-33, Noida PAN-ACKPS 4796P Uttar Pradesh- 201 301 (Appellant) (Respondent) [ Appellant by Sh. Pulkit Saini, Advocate Respondent by Sh. P.N. Barnwal, CIT- DR Date of Hearing 12/10/2023 Date of Pronouncement 13/12/2023 ORDER PER YOGESH KUMAR U.S., JM: This appeal filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)-IV, Kanpur […

SHRI GYANENDRA SINGH JADON,INDORE vs. DCIT 1(1), BHOPAL

In the result, this appeal of assessee is partly allowed

ITA 40/IND/2020[2009-10]Status: DisposedITAT Indore24 Aug 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2009-10 Shri Gyanendra Singh Jadon Dcit-1(1) M-4, Radio Colony, Bhopal बनाम Indore /Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aespj9459E Assessee By Shri Anil Kamal Garg & Arpit Gaur, Ars Revenue By Shri Aditya Shukla, Sr. Dr Date Of Hearing 06.07.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 147

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2009-10 Shri Gyanendra Singh Jadon DCIT-1(1) M-4, Radio Colony, Bhopal बनाम Indore /Vs. (Appellant / Assessee) (Respondent / Revenue) PAN: AESPJ9459E Assessee by Shri Anil Kamal Garg & Arpit Gaur, ARs Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 06.07.2022 Date of Pronouncement 24.08.2022 आदेश /O R D E R Per B.M. Biyani, A.M.: 1. This appeal by assessee is directed against…

THE ACIT, CENTRAL CIRCLE-1(2)., AHMEDABAD vs. PAWAN SATYNARAYAN JALAN, AHMEDABAD

In the result appeal of the Revenue is partly allowed

ITA 204/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

PAWAN SATYNARAYAN JALAN,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE-1(2)., AHMEDABAD

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

ACIT, NEW DELHI vs. M/S I.G. BUILDERS & PERMOTERS (P) LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 4282/DEL/2016[2007-08]Status: DisposedITAT Delhi14 Oct 2021AY 2007-08

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2007-08 Acit, Vs. M/S. I.G. Builders & Circle-12(2), Promoters (P) Ltd., New Delhi C-581, Defence Colony, New Delhi Pan :Aaaci1640K (Appellant) (Respondent)

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Through Video Conferencing] Assessment Year: 2007-08 ACIT, Vs. M/s. I.G. Builders & Circle-12(2), Promoters (P) Ltd., New Delhi C-581, Defence Colony, New Delhi PAN :AAACI1640K (Appellant) (Respondent) Appellant by Ms. Anima Barnwal, Sr.DR Respondent by Sh. Vinod Ralhan, CA Date of hearing 27.09.2021 Date of pronouncement 14.10.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed against order dated 06/05/2016 passed by the learned Commissioner of I…

DEPUTY COMMISSIONER OF INCOME TAX 1 (1), BHOPAL vs. SHRI NEERAJ MANDLOI, NEW DELHI

ITA 680/IND/2018[2009-10]Status: DisposedITAT Indore28 Jul 2021AY 2009-10

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2009-10

Section 132Section 143(3)Section 147Section 148Section 153Section 153C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE MANISH BORAD, ACCOUNTANT MEMBER AND HON’BLE MADHUMITA ROY, JUDICIAL MEMBER Assessment Year 2009-10 DCIT-1(1) : Appellant Bhopal V/s Shri Neeraj Mandloi, 7/7 Bhagwandas Road, Mandi Road, New Delhi : Respondent PAN ADRPM0776H C.O.No.04/Ind/2020 Arising out of ITA No.680/Ind/2018 Assessment Year 2009-10 Shri Neeraj Mandloi, 7/7 Bhagwandas Road, Mandi Road, New Delhi : Appellant PAN ADRPM0776H V/s DCIT-1(1) : Respondent Shri Neeraj Mandloi ITA No.680/Ind/2020 & C.O.No.04/Ind/2020 Revenue by Shri…

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1, KOTA vs. SHRI GANPATI DEVELOPERS, KOTA

In the result, both i.e. appeal of the Revenue and C

ITA 1348/JPR/2018[2015-16]Status: DisposedITAT Jaipur30 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1348/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 A.C.I.T., Cuke M/S Shri Ganpati Developers, Vs. Circle-1, C-150, Road No. 5, I.P.I.A., Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abzfs 8967 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri Rajiv Sogani (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1348/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 A.C.I.T., cuke M/s Shri Ganpati Developers, Vs. Circle-1, C-150, Road No. 5, I.P.I.A., Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZFS 8967 Q vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 08/JP/2019 (Arising out of ITA No. 1348/JP/2018) (Assessment Year: 2015-16) M/s Shri Ganpati Devel…

JALAN CARBONS & CHEMICLAS (P) LTD.,KOLKATA vs. DCIT, CEN. CIR 4(2), KOL., KOLKATA

In the result, appeal filed by the assessee is allowed

ITA 361/KOL/2017[2011-12]Status: DisposedITAT Kolkata31 Dec 2018AY 2011-12

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.361/Kol/2017 ("नधा"रणवष" / Assessment Year: 2011-12)

For Appellant: Shri A.K. Tibrewal& Amit Agarwal, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr. DR
Section 143(2)Section 143(3)Section 45(2)Section 45(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.361/Kol/2017 ("नधा"रणवष" / Assessment Year: 2011-12) Jalan Carbons & Chemicals (P) Vs. DCIT, Central Circle-4(2), Kolkata Ltd. 46C, Chowringhee Road, 16G, 16th Aayakar Bhawan, Poorva 110, Floor, Kolkata – 700 071. Shantipally, Kolkata – 700 107. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACJ 8324 R (Appellant) .. (Respondent) Appellant by :Shri A.K. Tibrewal& Amit Agarwal, AR Respondent by : Shri Saurabh Kumar, Addl. CIT, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 09/10/2018 घोषणाक"तार"ख/Date of…

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALORE vs. M/S. PLAMA DEVELOPERS LTD,, MANGALORE

In the result, appeals of the Revenue stands dismissed

ITA 1363/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Sept 2018AY 2011-12

Bench: Shri. Sunil Kumar Yadav & Shri. A. K. Garodia

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri. B. Venkateshwar Rao, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment Year The Deputy Commissioner M/s. Plama Developers Ltd., 2nd Floor, Plama Centre, 2010-11 of Income Tax, Central Circle – 2, Bejai, Kapikad Road, Bejai, Mangalore. Mangalore. PAN : AADCP 8640 F The Deputy Commissioner M/s. Plama Developers Ltd., 2011-12 of Income Tax, Mangalore. Central Circle – 2, PAN : AADCP 8640 F Mangalore. Revenue by : Shri. B. Venkateshwar Rao, CIT Assessee by : Smt. Sheetal Borkar, Advocate Date…

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MANGALORE vs. M/S. PLAMA DEVELOPERS LTD,, MANGALORE

In the result, appeals of the Revenue stands dismissed

ITA 1362/BANG/2017[2010-11]Status: DisposedITAT Bangalore28 Sept 2018AY 2010-11

Bench: Shri. Sunil Kumar Yadav & Shri. A. K. Garodia

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri. B. Venkateshwar Rao, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER Appeal No. and APPELLANT RESPONDENT Assessment Year The Deputy Commissioner M/s. Plama Developers Ltd., 2nd Floor, Plama Centre, 2010-11 of Income Tax, Central Circle – 2, Bejai, Kapikad Road, Bejai, Mangalore. Mangalore. PAN : AADCP 8640 F The Deputy Commissioner M/s. Plama Developers Ltd., 2011-12 of Income Tax, Mangalore. Central Circle – 2, PAN : AADCP 8640 F Mangalore. Revenue by : Shri. B. Venkateshwar Rao, CIT Assessee by : Smt. Sheetal Borkar, Advocate Date…

308 ITR 230 (Del) CIT v. D.K. Gupta(pages 201-203 of JPB) (212 Taxmann 1) — Cited in 15 Judgments | BharatTax