ACIT v. Hukum Chand Jain

337 ITR 238High Court2011#1096 most cited

What is ACIT v. Hukum Chand Jain authority for?

Allegations of duress or coercion regarding a statement recorded under Section 132(4) are to be overruled if made after a significant lapse of time without any material evidence. Such a statement holds great evidentiary value.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

ACIT v. Hukum Chand Jain · Section 132(4) statement · retracted statement · allegation of duress · allegation of coercion · evidentiary value of sworn statement · delayed retraction · lack of material evidence · statement during search · validity of statement

Also reported as

191 Taxmann 319

Sections most often in play

Section 131Section 132(4)Section 143(3)Section 147Section 148Section 133ASection 142(1)Section 143(2)

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)bona fide mistakesection 153(1)(a)statement under section 132(4)retracted statementsection 90asection 153b(1)section 153(4)

Judgments citing ACIT v. Hukum Chand Jain

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Pradeep Phulchand Agarwal, Mumbai

ITA 4181/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18
Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C” BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3852/MUM/2025 (AY:2015–16) Vs. Dy. Commissioner of Income Tax, Central Circle-3(3), 406, 4th floor, Kautilya Bhawan, BKC, Bandra (E), Mumbai- 400051 PAN: AAAJPA0473C (Appellant) Pradeep Phulchand Agarwal 254-B Nirlon House, Ld.DR. Annie Besant Road, Worli, Mumbai, Mumbai- 400030 (Respondent) .. ITA No. 4181/MUM/2025 (AY:2017-18) & ITA No. 4136/MUM/2025 (AY:2019-20) Vs. Dy. Commissioner of Income Tax, Central Circle-3(3), 406, 4th floor, Kautilya Bhawan, BKC, Bandra…

Dy. Commissioner of Income Tax, Mumbai vs. Pradeep Phulchand Agarwal, Mumbai

ITA 4136/MUM/2025[2019-20]Status: DisposedITAT Mumbai22 Sept 2025AY 2019-20
Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C” BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. 3852/MUM/2025 (AY:2015–16) Vs. Dy. Commissioner of Income Tax, Central Circle-3(3), 406, 4th floor, Kautilya Bhawan, BKC, Bandra (E), Mumbai- 400051 PAN: AAAJPA0473C (Appellant) Pradeep Phulchand Agarwal 254-B Nirlon House, Ld.DR. Annie Besant Road, Worli, Mumbai, Mumbai- 400030 (Respondent) ITA No. 4181/MUM/2025 (AY:2017-18) & ITA No. 4136/MUM/2025 (AY:2019-20) Vs. Dy. Commissioner of Income Tax, Central Circle-3(3), 406, 4th floor, Kautilya Bhawan, BKC, Bandra (E), Mumb…

Dy. Commissioner of Income Tax, Central Circle -3(3), Mumbai vs. Pradeep Phulchand Agarwal, Mumbai

ITA 3852/MUM/2025[2015-16]Status: DisposedITAT Mumbai22 Sept 2025AY 2015-16

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132(4)Section 139(1)Section 143(3)Section 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Dy. Commissioner of Vs. Pradeep Phulchand Agarwal Income Tax, Central 254-B Nirlon House, Ld.DR. Circle-3(3), Annie Besant Road, Worli, 406, 4th floor, Kautilya Mumbai, Mumbai- 400030 Bhawan, BKC, Bandra (E), Mumbai- 400051 PAN: AAAJPA0473C (Appellant) .. (Respondent) & Dy. Commissioner of Vs. Pradeep Phulchand Agarwal Income Tax, Central 4 B, Agarwal House Circle-3(3), Pochkanwala Road, Worli 406, 4th floor, Kautilya Colony S.O., Mumbai- Bhawan, BKC, Bandra 400030 (E), Mumbai-…

ACIT, New Delhi vs. M/S. Shyam Sunder Jindal, New Delhi

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Sh. Shyam Sunder Jindal, Central Circle-30, 12A, Green Avenue, New Delhi. Vs. Sector-D, Pocket-3, Vasant Kunj, New Delhi -110070. PAN-AAGPJ0184N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Advocate and Shri Shivam Gupta, CA Department by Ms. Jaya Choudhary, CIT-DR Date of Hearing 16/04/2025 Date of Pronouncement 21/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the appellate order of the ld. Commissioner…

Ajay Bakliwal, Kota vs. ACIT, Central Cirle, Kota

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

ITA 1277/JPR/2024[2015-16]Status: DisposedITAT Jaipur11 Apr 2025AY 2015-16
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…![](_page_0_Picture_0.jpeg) # vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, > vk;dj vihy l a-@ITA Nos. 1276 & 1277/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16 | Ajay Bakliwal | cuke | ACIT, | | | |------------------------------------------------------------|------|-----------------------|--|--| | C 6 Vallabh Bari, Vallabh…

Pradeep Kumar Dusad, Jaipur vs. DCIT Central Circle 2, Jaipur

In the result the appeal of the assessee is allowed and that

ITA 1192/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 131Section 153CSection 250

…y because an offer was made having no cogent basis or approval of law that should not stop a taxpayer from correcting his mistake. It was the duty of the A.O. to tax only the legitimate amount from a taxpayer. x. Hukum Chand Jain Vs. Income Tax Officer (2011) 334 ITR 197 (Raj) Hon,ble jurisdiction High Court has held that : Admission despite being an important piece of evidence was not conclusive and it was open to the assessee to show that it was not correct. xi. CIT Vs Ashok kumar Jain (2014) 111 DTR 291 (Raj) 369 ITR 145 It was held that if the assessee does not adhere to the surrender made th an it is for the…

Income-Tax Officer, Ward-1(4), Jaipur vs. Shri Pradeep Kumar Dusad, Jaipur

In the result the appeal of the assessee is allowed and that

ITA 1149/JPR/2024[2017-18]Status: DisposedITAT Jaipur12 Mar 2025AY 2017-18
For Appellant: Shri Parth Patni, C.AFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 131Section 153CSection 250

…d of depending upon the statement of the assessee, the revenue should exert in the collecting evidence in support of additions. With respect to retraction of statements the following case laws are also quoted. i. Hukum Chand Jain Vs. Income Tax Officer (2011) 334 ITR 197 (Raj) Hon,ble jurisdiction High Court has held that : Admission despite being an important piece of evidence was not conclusive and it was open to the assessee to show that it was not correct. ii. CIT Vs Ashok kumar Jain (2014) 111 DTR 291 (Raj) 369 ITR 145 It was held that if the assessee does not adhere to the surrender made than it is for the…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…# vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj 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; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM > vk;dj vihy la-@ITA. No. 205/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 | Naval Kishore | cuke | DCIT | | | |-----------------------------------------------------------|---------------------|---------------------|--|--| | 2-GA-29,<br>Teachers<br>Colony…

Anil Bhutani, New Delhi vs. DCIT, Central Circle-1, Noida

In the result, the substantial question of law is answered in favour of the appellant and against the revenue

ITA 430/DEL/2020[2017-18]Status: DisposedITAT Delhi03 May 2024AY 2017-18

Bench: SHRI G. S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

Section 131Section 132(1)Section 132(4)Section 143(3)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Anil Bhutani DCIT D-117, Preet Vihar Vs. Central Circle-1 East Delhi Noida Delhi-110092 PAN-AHIPB2545C (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. and Sh. Deepesh Garg, Adv. Department by Sh. Zafarul Haque Tanweer, CIT-DR Date of Hearing 08/02/2024 Date of Pronouncement 06/05/2024 ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals)-IV, Kanpur [hereinafter referred t…

Dhaval Dhushant Vora, Mumbai vs. Assistant Commissioner of Income Tax 33(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3013/MUM/2023[2011-12]Status: DisposedITAT Mumbai04 Apr 2024AY 2011-12

Bench: Shri Narender Kumar Choudhry, Jm & Ms Padmavathy S, Am

For Appellant: Shri Viraj Mehta, CAFor Respondent: Smt. Mahita Nair, Sr. DR
Section 132Section 132(4)Section 147Section 148Section 151Section 153Section 69

…Dasappa & Sons (Kar) 49 DTR 119; 237 CTR 324, it is held that retraction of sworn statement after lapse of significant time without any material, is not relevant. Further, Hon'ble High Court of Chhattisgarh in the case of ACIT vs. Hukumchand Jain reported at 337 ITR 238 (2011) held that if an allegation of duress or coercion was made after a lapse of significant time, then such allegation has to be overruled. The statement recorded under section 132 (4) has great evidentiary value and there is no material which has been brought on record that such statement has been recorded and obtained forcefully/by coercion/u…

Blue Park Sea Foods Private Limited., Bhimavaram vs. Dy CIT, Central Circle, Vijayawada

In the result, appeal filed by the assessee is dismissed

ITA 515/VIZ/2017[2011-12]Status: DisposedITAT Visakhapatnam29 Feb 2024AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.515/Viz/2017 ("नधा"रण वष" / Assessment Year : 2011-12) Blue Park Sea Foods Private Vs. Dy. Commissioner Of Income Limited, Tax, Bhimavaram, W.G. Dist, Central Circle, Andhra Pradesh. Vijayawada. Pan: Aaccb 0689 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 40Section 68

…AR also pleaded that the Ld. AO has not given any specific observations on the additional evidences in his remand report. He therefore relied on the decision of the Hon’ble High Court of Rajasthan in the case of Hukum Chand Jain vs. ITO reported in [2011] 334 ITR 197 (Rajasthan) wherein it was held that the confession is not a conclusive evidence. Therefore, the Ld. AR pleaded that the addition made by the Ld. AO be deleted. 8. Per contra, the Ld. Departmental Representative [DR] placed heavy reliance on the orders of the Ld. Revenue Authorities and argued that the assessee has not proved the identity and…

Dy. Commissioner of Income Tax, Cen-Circle 4(1), Mumbai vs. Mr Rashmin Girdharilal Rughani, Mumbai

In the result, both the appeal of the Revenue and cross

ITA 2143/MUM/2023[2017-2018]Status: DisposedITAT Mumbai29 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Gaurav KabraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

…acs to the the eyes of law and accordingly the addition of Rs. 7 lacs to the the eyes of law and accordingly the addition of Rs. 7 lacs to the income declared is fully justified." income declared is fully justified." d. In the case of CIT vs Hukum Chand Jain, 337 ITR 238; 236 d. In the case of CIT vs Hukum Chand Jain, 337 ITR 238; 236 d. In the case of CIT vs Hukum Chand Jain, 337 ITR 238; 236 CTR 92 (doj: 10.08.2009), the Hon'ble Chattisgarh HC has held CTR 92 (doj: 10.08.2009), the Hon'ble Chattisgarh HC has held CTR 92 (doj: 10.08.2009), the Hon'ble Chattisgarh HC has held as follows: follows: "27. From the pr…

Dy. Commissioner of Income Tax, Cen-Circle 4(1), Mumbai vs. Mr Rashmin Girdharilal Rughani, Mumbai

In the result, both the appeal of the Revenue and cross

ITA 2142/MUM/2023[2018-2019]Status: DisposedITAT Mumbai29 Nov 2023AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Gaurav KabraFor Respondent: Smt. Sanyogita Nagpal, CIT-DR

…acs to the the eyes of law and accordingly the addition of Rs. 7 lacs to the the eyes of law and accordingly the addition of Rs. 7 lacs to the income declared is fully justified." income declared is fully justified." d. In the case of CIT vs Hukum Chand Jain, 337 ITR 238; 236 d. In the case of CIT vs Hukum Chand Jain, 337 ITR 238; 236 d. In the case of CIT vs Hukum Chand Jain, 337 ITR 238; 236 CTR 92 (doj: 10.08.2009), the Hon'ble Chattisgarh HC has held CTR 92 (doj: 10.08.2009), the Hon'ble Chattisgarh HC has held CTR 92 (doj: 10.08.2009), the Hon'ble Chattisgarh HC has held as follows: follows: "27. From the pr…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 66/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 65/BANG/2023[2015-16]Status: DisposedITAT Bangalore01 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 64/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 63/BANG/2023[2013-14]Status: DisposedITAT Bangalore01 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

M/S. Yashaswi Fish Meal and Oil Company, Udupi vs. Deputy Commissioner of Income-Tax, Central Circle-1, Mangalore

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

…ITA Nos.62 to 66/Bang/2023 M/s. Yashaswi Fish Meal and Oil Company, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.62 to 66/Bang/2023 Assessment Years: 2012-13 to 2015-16 & 2017-18 respectively M/s. Yashaswi Fish Meal and Oil Company 1, Pithrody Village Deputy Udayvara Commissioner of Vs. Udupi 574 118 Income-tax Karnataka Central Circle-1 Mangalore PAN NO : AAAFY6841M APPELLANT RESPONDENT Appellant by : Shi V. Srinivasan, A.R. Respondent by : Shri D.K. Mishra, D.R. Date of Hearing : 17.07.2023 D…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 1849/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…Aggarwal Vs CIT [2013] 31 taxmann.com 274 (Delhi)/[2013] 215 Taxman 229 (Delhi)/[2013] 351 ITR 143 (Delhi), CIT Vs M. S. Aggarwal [2018] 93 taxmann.com 247 (Delhi)/[2018] 406 ITR 609 (Delhi),ACIT Vs Hukum Chand Jain [2010] 191 Taxman 319 (Chhattisgarh)/[2011] 337 ITR 238(Chhattisgarh)/[2010] 236 CTR 92 (Chhattisgarh),Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers P. Ltd. Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kuar Setia [2017] 81 taxmann.com 476 (Delhi)/…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6032/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…Aggarwal Vs CIT [2013] 31 taxmann.com 274 (Delhi)/[2013] 215 Taxman 229 (Delhi)/[2013] 351 ITR 143 (Delhi), CIT Vs M. S. Aggarwal [2018] 93 taxmann.com 247 (Delhi)/[2018] 406 ITR 609 (Delhi),ACIT Vs Hukum Chand Jain [2010] 191 Taxman 319 (Chhattisgarh)/[2011] 337 ITR 238(Chhattisgarh)/[2010] 236 CTR 92 (Chhattisgarh),Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers P. Ltd. Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kuar Setia [2017] 81 taxmann.com 476 (Delhi)/…