31. Assistant Commissioner of Income-tax v. Sharad Chaudhary

55 Taxmann.com 324High Court2015#6112 most cited

What is 31. Assistant Commissioner of Income-tax v. Sharad Chaudhary authority for?

A loose paper found during a search cannot be the sole basis for making an addition to income without corroborative material and evidence, especially if the Assessing Officer misinterprets figures without supporting evidence.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2025.

Also referred to as

ACIT v. Sharad Chaudhary · loose paper · search · addition · supportive material · evidence · unexplained expenditure · section 133A · section 132(4a) · section 292C

Sections most often in play

Section 127Section 139Section 147Section 148Section 251Section 69BSection 106Section 115BBE

Issues it is cited on

section 271(l)dumb documentssurvey under section 133asection 292cinterest under section 234bsection 156loose paperssection 292section 132(4a)addition u/s 68section 29unexplained expenditure

Judgments citing 31. Assistant Commissioner of Income-tax v. Sharad Chaudhary

DCIT, Jaipur vs. Amrapali Jewels Pvt. Ltd., Jaipur

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

Girish Narayan Bherwani, Khar West Mumbai vs. ITO It 1(1)(1), Scindia House Mumbai

In the result, the appeal of the assessee is allowed

ITA 3803/MUM/2023[2010-11]Status: DisposedITAT Mumbai06 May 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singh, Girish Narayan Bherwani Vs. Income Tax Officer (It)–1(1)(1) 11, 2Nd Floor, Sudhama Sadan Rom No. 114, 1St Floor 3Rd Road, Khar West 400052 Scindia House, Ballard Estate Pier, Mumbai 400038 Pan/Gir No. : Anwpb5554B Appellant .. Respondent

For Appellant: Shri Nishant RuparelFor Respondent: Shri Krishna Kumar, JCIT
Section 132(4)Section 143(3)Section 148Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER, Girish Narayan Bherwani Vs. Income Tax Officer (IT)–1(1)(1) 11, 2nd Floor, Sudhama Sadan Rom No. 114, 1st Floor 3rd Road, Khar West 400052 Scindia House, Ballard Estate Pier, Mumbai 400038 PAN/GIR No. : ANWPB5554B Appellant .. Respondent Appellant by : Shri Nishant Ruparel Respondent by : Shri Krishna Kumar, JCIT Date of Hearing 06.05.2024 Date of Pronouncement 06.05.2024 आदेश / O R D E R PER AMARJIT SINGH, AM: This appeal filed by the assessee is directed against the…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5758/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5757/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5756/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Mar 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5565/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Mar 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5564/DEL/2016[2011-12]Status: DisposedITAT Delhi07 Mar 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5563/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5562/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5561/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Mar 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5560/DEL/2016[2007-08]Status: DisposedITAT Delhi07 Mar 2023AY 2007-08

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5559/DEL/2016[2006-07]Status: DisposedITAT Delhi07 Mar 2023AY 2006-07

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Atul Kumar Gupta, New Delhi vs. ACIT Central Circle-28, New Delhi

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

ITA 206/DEL/2021[2015-16]Status: DisposedITAT Delhi17 Feb 2023AY 2015-16
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1931/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Atul Kumar Gupta, New Delhi. C-26, Opp. Pamposh Public School, GK Enclave – I, New Delhi – 110 048. (PAN : AAJPK0068P) ITA No.1164/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Rajiv Gupta, New Delhi. W-106, FF, Kailash Part I, New Delhi – 110 048. (PAN : AAHPG2571M) ITA No.205/Del./2021 (ASSESSMENT YEAR : 2014-15) ITA No.206/Del./2021 (ASSESSMENT YEAR : 2015-16) ITA No.13…

Atul Kumar Gupta, New Delhi vs. ACIT Central Circle-28, New Delhi

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

ITA 205/DEL/2021[2014-15]Status: DisposedITAT Delhi17 Feb 2023AY 2014-15
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1931/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Atul Kumar Gupta, New Delhi. C-26, Opp. Pamposh Public School, GK Enclave – I, New Delhi – 110 048. (PAN : AAJPK0068P) ITA No.1164/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Rajiv Gupta, New Delhi. W-106, FF, Kailash Part I, New Delhi – 110 048. (PAN : AAHPG2571M) ITA No.205/Del./2021 (ASSESSMENT YEAR : 2014-15) ITA No.206/Del./2021 (ASSESSMENT YEAR : 2015-16) ITA No.13…

Atul Kumar, New Delhi vs. ACIT Central Circle-28, New Delhi

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

ITA 1395/DEL/2021[2016-17]Status: DisposedITAT Delhi17 Feb 2023AY 2016-17
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1931/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Atul Kumar Gupta, New Delhi. C-26, Opp. Pamposh Public School, GK Enclave – I, New Delhi – 110 048. (PAN : AAJPK0068P) ITA No.1164/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Rajiv Gupta, New Delhi. W-106, FF, Kailash Part I, New Delhi – 110 048. (PAN : AAHPG2571M) ITA No.205/Del./2021 (ASSESSMENT YEAR : 2014-15) ITA No.206/Del./2021 (ASSESSMENT YEAR : 2015-16) ITA No.13…

DCIT Central Circle -28, New Delhi vs. Atul Kumar Gupta, New Delhi

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

ITA 1931/DEL/2020[2011-12]Status: DisposedITAT Delhi17 Feb 2023AY 2011-12
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1931/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Atul Kumar Gupta, New Delhi. C-26, Opp. Pamposh Public School, GK Enclave – I, New Delhi – 110 048. (PAN : AAJPK0068P) ITA No.1164/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Rajiv Gupta, New Delhi. W-106, FF, Kailash Part I, New Delhi – 110 048. (PAN : AAHPG2571M) ITA No.205/Del./2021 (ASSESSMENT YEAR : 2014-15) ITA No.206/Del./2021 (ASSESSMENT YEAR : 2015-16) ITA No.13…

ACIT Central Circle-28, New Delhi vs. Rajiv Gupta, New Delhi

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

ITA 1164/DEL/2020[2011-12]Status: DisposedITAT Delhi17 Feb 2023AY 2011-12
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 132Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.1931/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Atul Kumar Gupta, New Delhi. C-26, Opp. Pamposh Public School, GK Enclave – I, New Delhi – 110 048. (PAN : AAJPK0068P) ITA No.1164/Del./2020 (ASSESSMENT YEAR : 2011-12) ACIT, Central Circle 28, vs. Rajiv Gupta, New Delhi. W-106, FF, Kailash Part I, New Delhi – 110 048. (PAN : AAHPG2571M) ITA No.205/Del./2021 (ASSESSMENT YEAR : 2014-15) ITA No.206/Del./2021 (ASSESSMENT YEAR : 2015-16) ITA No.13…

Solitare World Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2638/DEL/2018[2013-14]Status: DisposedITAT Delhi31 May 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs Acit, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaocs1369R Assessee By : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, Ca Revenue By : Ms. Yagya Saini Kakkar, Cit Dr Date Of Hearing: 14.03.2022 Date Of Pronouncement: 31.05.2022

For Appellant: Sh. Nirbhay Mehta, Adv. &For Respondent: Ms. Yagya Saini Kakkar, CIT DR
Section 127Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs ACIT, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (APPELLANT) (RESPONDENT) PAN No. AAOCS1369R Assessee by : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, CA Revenue by : Ms. Yagya Saini Kakkar, CIT DR Date of Hearing: 14.03.2022 Date of Pronouncement: 31.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

Shri Dholumal Alias Dholan Das Khatwani, Jaipur vs. Income Tax Officer, Ward-3-2, Jaipur

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

ITA 533/JPR/2019[2010-11]Status: DisposedITAT Jaipur30 Jun 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 533/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 Shri Dholumal Alias Dholan Das Cuke I.T.O., Vs. Khatwani, Ward-3(2), 129, Bani Park, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Adrpk 6555 C Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri K.L. Moolchandani (Ca) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 22/06/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 07/03/2019 For The A.Y. 2010-11. The Grounds Taken By The Assessee Are As Under: “1(A) On The Facts & In The Circumstances Of The Case, The Authorities Below Have Erred In Holding The View That The Statutory Notice U/S 147/148 Of The Act Issued In 'Incorrect' Name Is A Valid Notice. The Statutory Notice Issued In Incorrect Name Is Patently An Invalid Notice As Per Provisions Of Law & The Same Deserves To Be Quashed. 1(B) On The Facts & In The Circumstances Of The Case The Authorities Below Have Factually & Legally Erred In Turning Down The Various Objections Of The Appellant Regarding Initiation Of The Re-Assessment Proceedings U/S 147/148 Of The Act Without Appreciating The Facts Of The Case In Right Perspective & Also Without Addressing The Points At Issue. Thus The Findings Of The Authorities Below In This Regard Are Not Well Reasoned, The Same Deserve To Be Quashed Summarily.

For Appellant: Shri K.L. Moolchandani (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 132(4)Section 142(1)Section 147Section 148Section 269SSection 271DSection 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, 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. 533/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2010-11 Shri Dholumal Alias Dholan Das cuke I.T.O., Vs. Khatwani, Ward-3(2), 129, Bani Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADRPK 6555 C Appellant Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri K.L. Moolchandani (CA) jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary (JCIT) lq…

31. Assistant Commissioner of Income-tax v. Sharad Chaudhary (55 Taxmann.com 324) — Cited in 19 Judgments | BharatTax