322 ITR 396 (Del) CIT v. Ashwani Gupta

306 ITR 27High Court2008#1288 most cited

What is 322 ITR 396 (Del) CIT v. Ashwani Gupta authority for?

Statements recorded under Section 131 of the Income Tax Act, 1961, have no independent evidentiary value and therefore cannot be relied upon to draw any adverse opinion during assessment proceedings.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Ashwani Gupta · 322 ITR 396 · Section 131 · evidentiary value · statements recorded · adverse opinion · Section 153A · assessment proceedings · Delhi High Court · Income Tax Act 1961

Sections most often in play

Section 143(3)Section 153ASection 69CSection 147Section 148Section 149Section 153CSection 10A

Issues it is cited on

section 115adsection 2(1a)section 2(1)section 66section 153a proceedingssection 60section 63section 2(14)(iii)peak credit theorysection 65section 115aaudi alteram partem

Judgments citing 322 ITR 396 (Del) CIT v. Ashwani Gupta

ACIT, New Delhi vs. Smt. Namita Devi Kothari, Rajasthan

In the result, both the appeals of the Revenue are allowed partly for statistical purposes

ITA 528/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Feb 2017AY 2006-07

Bench: Sh. S.K. Yadav & Sh. O.P. Kant

…tter back to the Assessing Officer, the learned counsel relied on following decisions: (i) Delhi High Court Decision in the case of CIT V. Pradeep Kumar Gupta reported in 303 ITR 95 (ii) Delhi High Court Decision in the case of CIT V. Rajesh Kumar reported in 306 ITR 27 (iii) Tribunal Delhi Bench decision in the case of ACIT Vs. Anima Investment Ltd reported in 73 ITD 125 AYs: 2005-06 & 2006-07 (iv) Tribunal Chandigarh Bench decision in the case of Neena Syal Vs. ACIT reported in 70 ITD 62 (v) Tribunal Delhi Bench Third Member decision in the case of Zuari Leasing and Finance Ltd Vs. ITO reported in 115 TTJ 721…

ACIT, New Delhi vs. Smt. Namita Devi Kothari, Rajasthan

In the result, both the appeals of the Revenue are allowed partly for statistical purposes

ITA 527/DEL/2010[2005-06]Status: DisposedITAT Delhi15 Feb 2017AY 2005-06

Bench: Sh. S.K. Yadav & Sh. O.P. Kant

…tter back to the Assessing Officer, the learned counsel relied on following decisions: (i) Delhi High Court Decision in the case of CIT V. Pradeep Kumar Gupta reported in 303 ITR 95 (ii) Delhi High Court Decision in the case of CIT V. Rajesh Kumar reported in 306 ITR 27 (iii) Tribunal Delhi Bench decision in the case of ACIT Vs. Anima Investment Ltd reported in 73 ITD 125 AYs: 2005-06 & 2006-07 (iv) Tribunal Chandigarh Bench decision in the case of Neena Syal Vs. ACIT reported in 70 ITD 62 (v) Tribunal Delhi Bench Third Member decision in the case of Zuari Leasing and Finance Ltd Vs. ITO reported in 115 TTJ 721…

Satish Gujral vs. Addl CIT Range -32

In the result, the appeal of the assessee is partly

ITA 3397/DEL/2007[2003-2004]Status: DisposedITAT Delhi22 Jul 2016AY 2003-2004

Bench: Shri Chandra Mohan Garg & Shri O.P. Kant

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Ms. Anima Bernwal, Sr-DR
Section 143(1)Section 80RSection 80U

…assessee which cannot be used against the assessee in the absence of cross- examination. The ld. AR relied on the judgments of the Hon'ble Supreme Court reported in 125 ITR 713 (SC), and the Hon'ble High Court of Delhi in the case of Kishan Chand Chela Ram 306 ITR 27 (Del). We find force in the submission of Shri Ramesh Jena has not assisted the assessee, how he got passes from the office of Power Grid Corporation. From the perusal of the relevant operative part, we find that the ld. CIT(A) has observed that the AO obtained statement from Shri Ramesh Jena stating that he never did any work for the assessee…

M/S Spml Infra Ltd., Kolkata vs. The PCIT, Kolkata-3, Kolkata

In the result the appeal of the assessee is dismissed

ITA 134/KOL/2016[2011-2012]Status: DisposedITAT Kolkata15 Jul 2016AY 2011-2012

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 134/Kol/2016 Assessment Year : 2011-12

For Appellant: Shri Sajjan Kumar Tulsiyan, AdvocateFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 115JSection 143(3)Section 263Section 80

…IT has passed the impugned order u/s 263 of the Act on the basis of material obtained behind the back of the assessee and this was not permissible under law. Reference was made to the decision of the Hon’ble Delhi High Court in the case of CIT vs Rajesh Kumar 306 ITR 27 (Delhi) and the decision of the Hon’ble Supreme Court in the case of Andaman Timber Industries Vs. Commissioner of Central Excise 281 CTR 241(SC). The ld. Counsel for the assessee prayed that the order of 263 be quashed. 11. The ld. DR placed reliance on the order of CIT and submitted that on both the issues the AO did not make any enquiries and…

Sh. Deen Dayal Goel, New Delhi vs. ITO, New Delhi

ITA 2598/DEL/2013[2007-08]Status: DisposedITAT Delhi24 Feb 2016AY 2007-08

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

For Appellant: Sh. Rakesh Jain, AdvFor Respondent: Sh. Yogendra Singh, Sr. DR
Section 143(1)Section 68Section 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI A. T. VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 1598/Del/2013 (Assessment Year: 2005-06) ITA Nos. 2598/Del/2013 (Assessment Year: 2007-08) ITA Nos. 2597/Del/2013 (Assessment Year: 2008-09) ITO, Deen Dayal Goel, Vs. Ward-11(2), N-6, Greater Kailash-I, New Delhi New Delhi PAN:AANPG8299A (Appellant) (Respondent) ITA Nos. 1363/Del/2013 (Assessment Year: 2005-06) ITA Nos. 2628/Del/2013 (Assessment Year: 2008-09) ITO, Deen Dayal Goel, Vs. Ward- N-6, Greater Kailash-I, 11(2), New Delhi New Delhi PAN:AANPG8299A…

Sh. Deen Dayal Goel, New Delhi vs. ITO, New Delhi

ITA 2597/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Feb 2016AY 2008-09

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

For Appellant: Sh. Rakesh Jain, AdvFor Respondent: Sh. Yogendra Singh, Sr. DR
Section 143(1)Section 68Section 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI A. T. VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 1598/Del/2013 (Assessment Year: 2005-06) ITA Nos. 2598/Del/2013 (Assessment Year: 2007-08) ITA Nos. 2597/Del/2013 (Assessment Year: 2008-09) ITO, Deen Dayal Goel, Vs. Ward-11(2), N-6, Greater Kailash-I, New Delhi New Delhi PAN:AANPG8299A (Appellant) (Respondent) ITA Nos. 1363/Del/2013 (Assessment Year: 2005-06) ITA Nos. 2628/Del/2013 (Assessment Year: 2008-09) ITO, Deen Dayal Goel, Vs. Ward- N-6, Greater Kailash-I, 11(2), New Delhi New Delhi PAN:AANPG8299A…

Deen Dayal Goel, New Delhi vs. ITO, New Delhi

ITA 1598/DEL/2013[2005-06]Status: DisposedITAT Delhi24 Feb 2016AY 2005-06

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

For Appellant: Sh. Rakesh Jain, AdvFor Respondent: Sh. Yogendra Singh, Sr. DR
Section 143(1)Section 68Section 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI A. T. VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 1598/Del/2013 (Assessment Year: 2005-06) ITA Nos. 2598/Del/2013 (Assessment Year: 2007-08) ITA Nos. 2597/Del/2013 (Assessment Year: 2008-09) ITO, Deen Dayal Goel, Vs. Ward-11(2), N-6, Greater Kailash-I, New Delhi New Delhi PAN:AANPG8299A (Appellant) (Respondent) ITA Nos. 1363/Del/2013 (Assessment Year: 2005-06) ITA Nos. 2628/Del/2013 (Assessment Year: 2008-09) ITO, Deen Dayal Goel, Vs. Ward- N-6, Greater Kailash-I, 11(2), New Delhi New Delhi PAN:AANPG8299A…

ITO, New Delhi vs. Shri Deen Dayal Goel, New Delhi

ITA 1363/DEL/2013[2005-06]Status: DisposedITAT Delhi24 Feb 2016AY 2005-06

Bench: Shri A. T. Varkey & Shri Prashant Maharishi

For Appellant: Sh. Rakesh Jain, AdvFor Respondent: Sh. Yogendra Singh, Sr. DR
Section 143(1)Section 68Section 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI A. T. VARKEY, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA Nos. 1598/Del/2013 (Assessment Year: 2005-06) ITA Nos. 2598/Del/2013 (Assessment Year: 2007-08) ITA Nos. 2597/Del/2013 (Assessment Year: 2008-09) ITO, Deen Dayal Goel, Vs. Ward-11(2), N-6, Greater Kailash-I, New Delhi New Delhi PAN:AANPG8299A (Appellant) (Respondent) ITA Nos. 1363/Del/2013 (Assessment Year: 2005-06) ITA Nos. 2628/Del/2013 (Assessment Year: 2008-09) ITO, Deen Dayal Goel, Vs. Ward- N-6, Greater Kailash-I, 11(2), New Delhi New Delhi PAN:AANPG8299A…