56 (Guj.) (para 6) v. Aaspas Multimedia Ltd. v. Dy. CIT

83 Taxmann.com 82High Court2017#1460 most cited

What is 56 (Guj.) (para 6) v. Aaspas Multimedia Ltd. v. Dy. CIT authority for?

Information received from the Investigation Wing, identifying the assessee as a beneficiary of accommodation entries through share application from a third party, constitutes valid tangible material and 'reasons to believe' for initiating reassessment proceedings under Section 147 of the Income Tax Act.

78

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2018 to 2025.

Also referred to as

Aaspas Multimedia Ltd · Section 147 · Section 148 · Section 68 · reassessment proceedings · reasons to believe · tangible material · information from Investigation Wing · accommodation entries · share application money · valid re-opening

Also reported as

249 Taxmann 568

Sections most often in play

Section 143(3)Section 147Section 69CSection 131Section 148Section 68Section 133(6)Section 14A

Issues it is cited on

section 147(b)section 147(a)fresh tangible materialwithin four yearsbeyond four yearsapproval under section 151first proviso to section 147sanctioning authoritysection 151(1)paper companyshell companyborrowed satisfaction

Judgments citing 56 (Guj.) (para 6) v. Aaspas Multimedia Ltd. v. Dy. CIT

Anurag, Ghaziabad vs. ITO, Ward-1(1), Ghaziabad

In the result, the appeal filed by the assessee stands allowed

ITA 1023/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhui.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 Anurag, Vs. Ito, Ward-1(1), E-26, Shastri Nagar, Ghaziabad Meerut Uttar Padesh Pin: 250002 (Pan: Aawpa7602C) (Assessee) (Respondent Assessee By : Shri M.P. Rastogi, Adv. Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 ANURAG, vs. ITO, WARD-1(1), E-26, SHASTRI NAGAR, GHAZIABAD MEERUT UTTAR PADESH PIN: 250002 (PAN: AAWPA7602C) (ASSESSEE) (RESPONDENT Assessee by : Shri M.P. Rastogi, Adv. Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 04.11.2018 passed by the Ld. CIT(A), Ghaziabad on the following grounds:- 1. That there was no valid assumption of jurisdiction u/s. 147/148 of the Income Tax Act, 1…

Umesh Kumar Tyagi, Delhi vs. ITO, Ward- 2(1), Ghaziabad

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

ITA 2978/DEL/2019[2010-11]Status: DisposedITAT Delhi22 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 56

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 2978/Del/2019 Assessment Year: 2010-11 UMESH KUMAR TYAGI, vs. ITO, WARD-2(1), C/O KAPIL GOEL, ADV. GHAZIABAD F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AFGPT9580F) (ASSESSEE) (RESPONDENT Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 31.01.2019 passed by the Ld. CIT(A), Ghaziabad on the following grounds:- “1. That on facts and circumstances of the case and in law, action…

Ganesh Ganga Investments Pvt. Ltd., Delhi vs. ITO, Ward- 10(1), New Delhi

In the result, appeal of Assessee allowed

ITA 1579/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Nov 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rajeev Ahuja, AdvocateFor Respondent: Ms. Parmit M. Biswas, CIT-DR
Section 132Section 133(6)Section 143(1)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1579/Del./2019 Assessment Year 2010-2011 M/s. Ganesh Ganga The Income Tax Officer, Investments Pvt. Ltd., Ward – 10 (1), Room A-52, Top Floor, Street vs., No.206A, C.R. Building, No.1, Gurunanakpura, I.P. Estate, New Delhi. Laxmi Nagar, Delhi–110 092. PIN – 110 002. PAN AAACG2710J (Appellant) (Respondent) Shri Raj Kumar, C.A. And For Assessee : Shri Rajeev Ahuja, Advocate Shri Sumit Goel, C.A. For Revenue : Ms. Parmit M. Biswas, CIT-DR Date of Hearing : 10…

Dharmender Kumar, New Delhi vs. ITO, Ward- 65(5), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2728/DEL/2018[2008-09]Status: DisposedITAT Delhi16 Oct 2019AY 2008-09

Bench: Shri H.S. Sidhuassessment Year : 2008-09

For Appellant: Sh. Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Ms. Ekta Vishnoi, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE :SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 DHARMENDER KUMAR Vs. ITO, WARD 65(5), C/O RAJ KUMAR & ASSOCIATES,. NEW DELHI L-7A(LGF), SOUTH EXTENSION PART-II, NEW DELHI (PAN: ASGPK3927N) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA & Sh. Sumit Goel, CA Department by : Ms. Ekta Vishnoi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-21, New Delhi on 28.03.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts…

Ramdev Mundhra, New Delhi vs. ITO Ward - 55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1722/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Shriya Devi Mundhra, New Delhi vs. ITO Ward 55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1523/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra and Sons, New Delhi vs. ITO, Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1375/DEL/2019[2011-121]Status: DisposedITAT Delhi21 Aug 2019AY 2011-121

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Neelkanth Plywood Pvt. Ltd., New Delhi vs. ITO, Ward- 18(1), New Delhi

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

ITA 6702/DEL/2018[2008-09]Status: DisposedITAT Delhi21 Aug 2019AY 2008-09

Bench: Sh. R. K. Pandaassessment Year: 2008-09 M/S. Neelkanth Plywood Pvt. Income Tax Officer Ltd. C/O Anil Jain Dd & Co. Vs Ward – 18 (1) Chartered Accountants, 611, New Delhi Surya Kiran Building, 19 K. G. Marg, New Delhi-110001 Pan No.Aaacn0805B (Appellant) (Respondent)

Section 133Section 143(1)Section 147Section 148Section 271Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Neelkanth Plywood Pvt. Income Tax Officer Ltd. C/o Anil Jain DD & Co. Vs Ward – 18 (1) Chartered Accountants, 611, New Delhi Surya Kiran Building, 19 K. G. Marg, New Delhi-110001 PAN No.AAACN0805B (APPELLANT) (RESPONDENT) Appellant by Sh.Anil Kumar Jain, CA Respondent by Shri S. L. Anuragi, Sr. DR Date of hearing: 02/07/2019 Date of Pronouncement: /08/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 31.08.2018 of the…

Damyanti Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1721/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

ITA 1524/DEL/2019[2011-12]Status: DisposedITAT Delhi21 Aug 2019AY 2011-12

Bench: Shri R.K. Panda

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.L. Anuragi, Sr.DR
Section 10(38)Section 127Section 147Section 148Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

DCIT, New Delhi vs. M/S. Senorita Enterprises Pvt. Ltd., New Delhi

ITA 5388/DEL/2015[2007-08]Status: DisposedITAT Delhi26 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

For Appellant: Sh. Yogesh Jagia, AdvFor Respondent: Sh. Amit Katoch, Sr. DR
Section 131(1)Section 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5388/DEL/2015 A.Y. : 2007-08 DCIT, CIRCLE 23(2), VS. SENORITA ENTERPRISES PVT. NEW DELHI LTD., ROOM NO. 248, C.R. V-6/1, FIRST FLOOR, BUILDING, GREEN PARK EXTEN., I.P. ESTATE, NEW DELHI – 110016 NEW DELHI – 11 0002 (PAN : AAJCS7373P) (ASSESSEE) (RESPONDENT) Revenue by : Sh. Amit Katoch, Sr. DR. Assessee by : Sh. Yogesh Jagia, Adv. ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impugned Order dated 10.6.2015 of the Ld. CIT(A)-8, New…

The ITO, Ward-2(3)(8), Surat vs. Shri Yogendraraj U. Singhvi, Surat

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

ITA 79/AHD/2017[2007-08]Status: DisposedITAT Surat25 Jul 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.2926/Ahd/2016: िनधा"रण वष"/Assessment Year: 2007-08 Shri Yogendraraj U Singhvi, V. Income Tax Officer, Office No. 103, Ist Floor, H. No. 6/1946-B, Ward- 2(3)(8), Dalagia Street, Mahidharpura Surat Aayakar Bhavan Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.79/Ahd/2017: िनधा"रण वष"/Assessment Year: 2007-08 Income Tax Officer, V. Shri Yogendraraj U Singhvi, Ward- 2(3)(8), Office No. 103, Ist Floor, H. No. 6/1946- Aayakar Bhavan Surat B, Dalagia Street, Mahidharpura Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent Shri Prakash Jhunjhunwala, C.A. िनधा"रती क" ओर से Assessee By Shri S.R. Meena, Sr. D.R. राज"व क" ओर से Revenue By 24.07.2019 सुनवाई क" तारीख Date Of Hearing 25.07.2019 उ"ोषणा क" तारीख Date Of Pronouncement

Section 143Section 147

…Page 1 of 24 Yogendraraj U Singhvi v. ITO 2(3)(8)/I.T.A. No.2926/AHD/2016/A.Y.07-08 & I.T.A.No. 79/Ahd/2017 /AY07-08 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2926/Ahd/2016: िनधा"रण वष"/Assessment Year: 2007-08 Shri Yogendraraj U Singhvi, V. Income Tax Officer, Office No. 103, Ist Floor, H. No. 6/1946-B, Ward- 2(3)(8), Dalagia Street, Mahidharpura Surat Aayakar Bhavan Surat [PAN: ANJPS 9745 G] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.79/Ahd/2017: िनध…

Shri Yogendraraj U.Singhvi, Surat vs. The Income Tax Officer, Ward-2(3)(8), Surat

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

ITA 2926/AHD/2016[2007-08]Status: DisposedITAT Surat25 Jul 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.2926/Ahd/2016: िनधा"रण वष"/Assessment Year: 2007-08 Shri Yogendraraj U Singhvi, V. Income Tax Officer, Office No. 103, Ist Floor, H. No. 6/1946-B, Ward- 2(3)(8), Dalagia Street, Mahidharpura Surat Aayakar Bhavan Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.79/Ahd/2017: िनधा"रण वष"/Assessment Year: 2007-08 Income Tax Officer, V. Shri Yogendraraj U Singhvi, Ward- 2(3)(8), Office No. 103, Ist Floor, H. No. 6/1946- Aayakar Bhavan Surat B, Dalagia Street, Mahidharpura Surat [Pan: Anjps 9745 G] अपीलाथ" Appellant ""यथ"/Respondent Shri Prakash Jhunjhunwala, C.A. िनधा"रती क" ओर से Assessee By Shri S.R. Meena, Sr. D.R. राज"व क" ओर से Revenue By 24.07.2019 सुनवाई क" तारीख Date Of Hearing 25.07.2019 उ"ोषणा क" तारीख Date Of Pronouncement

Section 143Section 147

…Page 1 of 24 Yogendraraj U Singhvi v. ITO 2(3)(8)/I.T.A. No.2926/AHD/2016/A.Y.07-08 & I.T.A.No. 79/Ahd/2017 /AY07-08 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2926/Ahd/2016: िनधा"रण वष"/Assessment Year: 2007-08 Shri Yogendraraj U Singhvi, V. Income Tax Officer, Office No. 103, Ist Floor, H. No. 6/1946-B, Ward- 2(3)(8), Dalagia Street, Mahidharpura Surat Aayakar Bhavan Surat [PAN: ANJPS 9745 G] अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.79/Ahd/2017: िनध…

Sanjay Kumar Jain, New Delhi vs. ITO Ward - 63(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 825/DEL/2019[2009-10]Status: DisposedITAT Delhi25 Jul 2019AY 2009-10

Bench: Sh. H.S. Sidhuassessment Year: 2009-10

Section 133(6)Section 147Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2009-10 Sanjay Kumar Jain, ITO, Ward 63(2), B-2/78, Ashok Vihar, Vs New Delhi Phase-II, New Delhi – 6 (PAN: AAGPJ2808K) (APPELLANT) (RESPONDENT) Appellant by Sh. Rajat Jain, FCA & Sh. Akshat Jain, FCA Respondent by Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order dated 26.11.2018 of the CIT(A)-20, New Delhi relating to A. Y. 2009-10 on the following grounds:- i) That on the facts and in the circumstances of the case, the Ld. CIT(A) erred…

The ITO, Ward-2(3)(7), Surat vs. Shri Dipak Banwarilal Agarwal, Surat

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

ITA 3277/AHD/2016[2007-08]Status: DisposedITAT Surat18 Jul 2019AY 2007-08

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No.2932 & 3277/Ahd/2016: िनधा"रणवष"/Assessment Year: 2007-08 1. Shri Dipak Banwarilal Agarwal, V. 1. Income Tax Officer, Ward- 103 Devsagar, Dalgiya Street, 2(3)(7), Mahidarpura Surat Surat 2. Shri Dipak Banwarilal Agarwal, Pan:Afppa6178M 103 Devsagar, Dalgiya Street, Mahidarpura Surat 2. Income Tax Officer, Ward- 2(3)(7), Pan:Afppa6178M Surat अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 147

…Page 1 of 23 Dipak Banwarilal Agarwal v. ITO 2(3)(7) Surat vice versa I.T.A. No. 2932 &3277/AHD/2016/A.Y.2007-08 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2932 & 3277/AHD/2016: िनधा"रणवष"/Assessment Year: 2007-08 1. Shri Dipak Banwarilal Agarwal, V. 1. Income Tax Officer, Ward- 103 Devsagar, Dalgiya Street, 2(3)(7), Mahidarpura Surat Surat 2. Shri Dipak Banwarilal Agarwal, PAN:AFPPA6178M 103 Devsagar, Dalgiya Street, Mahidarpura Surat 2. Income Tax Officer, Ward- 2(3)(…

Dipak Banwarilal Agarwal, Surat vs. The Income Tax Officer, Ward-2(3)(7), Surat

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

ITA 2932/AHD/2016[2007-08]Status: DisposedITAT Surat18 Jul 2019AY 2007-08

Bench: Shri H. S. Sidhu & Shri O. P. Meenaआ.अ.सं./I.T.A No.2932 & 3277/Ahd/2016: िनधा"रणवष"/Assessment Year: 2007-08 1. Shri Dipak Banwarilal Agarwal, V. 1. Income Tax Officer, Ward- 103 Devsagar, Dalgiya Street, 2(3)(7), Mahidarpura Surat Surat 2. Shri Dipak Banwarilal Agarwal, Pan:Afppa6178M 103 Devsagar, Dalgiya Street, Mahidarpura Surat 2. Income Tax Officer, Ward- 2(3)(7), Pan:Afppa6178M Surat अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 147

…Page 1 of 23 Dipak Banwarilal Agarwal v. ITO 2(3)(7) Surat vice versa I.T.A. No. 2932 &3277/AHD/2016/A.Y.2007-08 आयकरअपीलीयअिधकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI O. P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.2932 & 3277/AHD/2016: िनधा"रणवष"/Assessment Year: 2007-08 1. Shri Dipak Banwarilal Agarwal, V. 1. Income Tax Officer, Ward- 103 Devsagar, Dalgiya Street, 2(3)(7), Mahidarpura Surat Surat 2. Shri Dipak Banwarilal Agarwal, PAN:AFPPA6178M 103 Devsagar, Dalgiya Street, Mahidarpura Surat 2. Income Tax Officer, Ward- 2(3)(…

Bla Power Holding Private Limited, Mumbai vs. Income Tax Officer Circle-3(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 217/MUM/2019[2010-11]Status: DisposedITAT Mumbai10 Jul 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2010-11

For Appellant: Shri Madhur Agarwal, A.RFor Respondent: Shri H.N. Singh, D.R
Section 143Section 143(1)Section 147Section 148Section 234BSection 271Section 68Section 69C

…tsPvt Ltd Vs DCIT, 94 Taxmann.com 393, has clearly held that a piece of information from the Investigation Wing shall constitute reasons to believe. The same judgement was again given by Hon'ble Gujarat High Court in the case of Aaspas Multimedia Ltd Vs DCIT, 83 Taxmann.com 82 , when the assessment was re-opened on the basis of an information supplied by the Investigation Wing. The re-opening was held to be valid. Further, the Hon'ble Gujarat High Court in the case of Ankit Financial Services Ltd Vs DCIT, 78 Taxmann.com 58 has held a case 8 M/s. BLA Power Holding Pvt. Ltd. of suspected bogus share application mo…

I.T.O. - 20(2)(5), Mumbai vs. Smt. Pratima Ashar, Mumbai

ITA 105/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Jun 2019AY 2010-11

Bench: Shri Ravish Sood & Shri N.K.Pradhani.T.O-20(2)(5) Smt. Pratima Ashar, Room No. 208, 2Nd Floor, 266, Anand Smriti, Piramal Chambers, Deodhar Road, Matunga, Vs. Lalbaug, Parel, Mumbai – 400 019 Mumbai-400 012 Pan – Adnpa7375A (Appellant) (Respondent)

For Appellant: Shri Abi Rama Kartikiyen, D.RFor Respondent: Shri Bhupendra Shah, A.R
Section 132Section 143(1)Section 143(3)Section 147

…P a g e | 1 ITA No. 105/Mum/2018 A.Y. 2010-11 ITO-20(2)(5) Vs. Smt. Pratima Ashar IN THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K.Pradhan, Accountant Member I.T.O-20(2)(5) Smt. Pratima Ashar, Room No. 208, 2nd Floor, 266, Anand Smriti, Piramal Chambers, Deodhar Road, Matunga, Vs. Lalbaug, Parel, Mumbai – 400 019 Mumbai-400 012 PAN – ADNPA7375A (Appellant) (Respondent) Appellant by: Shri Abi Rama Kartikiyen, D.R Respondent by: Shri Bhupendra Shah, A.R Date of Hearing: 03.04.2019 Date of Pronouncement: 06.06.2019 O R D E R PER RAVISH SOOD, JM The pres…

The Gita Education Society, Delhi vs. ITO, Exemption Ward, Ghaziabad

In the result, assessee’s appeal is allowed

ITA 7441/DEL/2018[2010-11]Status: DisposedITAT Delhi22 May 2019AY 2010-11

Bench: Hon’Ble Shri G. D. Agrawal & Hon’Ble Smt. Suchitra Kamblethe Gita Education Vs Income Tax Officer, Exemption Society, C/O Kapil Goel Ward, Ghaziabad Adv F-26/124 Sector 7 Rohini, Delhi-110085 Pan-Aaaat9753G (Appellant) (Respondent)

Section 12ASection 143(3)Section 147Section 148Section 35

…DELHI BENCH: ‘G’ NEW DELHI BEFORE HON’BLE SHRI G. D. AGRAWAL, PRESIDENT AND HON’BLE SMT. SUCHITRA KAMBLE, JUDICIAL MEMBER The Gita Education Vs Income Tax Officer, Exemption Society, C/o Kapil Goel Ward, Ghaziabad Adv F-26/124 Sector 7 Rohini, Delhi-110085 PAN-AAAAT9753G (APPELLANT) (RESPONDENT) Appellant by Sh. Kapil Goel, CA Respondent by Sh. S.S. Rana, CIT DR Date of Hearing 07.05.2019 Date of Pronouncement 22.05.2019 ORDER PER G.D. AGRAWAL, V.P. This is an appeal filed by the assessee against the order dated 28.09.2018 passed by the CIT(A, Ghaziabad. In this appeal filed by the assessee, Ground No. 1…

Sbs Realtors Pvt. Ltd., New Delhi vs. ITO, Ward-22(4), New Delhi

In the result, the appeal of the assessee is allowed

ITA 7791/DEL/2018[2009-10]Status: DisposedITAT Delhi01 Apr 2019AY 2009-10

Bench: Shri G.D. Agrawal, Before Shri G.D. Agrawal, Vice & And Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri Kapil Goel and Shri Rajesh Jain, CAsFor Respondent: Shri S.S. Rana, CIT-DR and Shri Rajesh Kumar, Additional CIT
Section 143(1)Section 143(2)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI G.D. AGRAWAL, VICE VICE PRESIDENT PRESIDENT AND AND BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE VICE PRESIDENT PRESIDENT AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 7791/Del/2018 ITA ITA No No 7791/D…