ACIT v. Sharad Choudhary

165 TTJ 145Income Tax Appellate Tribunal2014#5431 most cited

What is ACIT v. Sharad Choudhary authority for?

A charge of tax cannot be levied based on a 'dumb document' if it is unclear and ambiguous regarding the components of the tax charge, unless supported by other corroborative material found during investigation or search.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Also referred to as

ACIT v. Sharad Choudhary · dumb document · speaking document · charge of tax · additions to income · supportive material · corroborative material · section 132 · ITAT

Sections most often in play

Section 143(3)Section 153ASection 153CSection 69CSection 132Section 153DSection 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 commissionon money receipt

Judgments citing ACIT v. Sharad Choudhary

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

…pta vi) 383 ITR 320 (Del) CIT v. VatikaLandbase (P) Ltd. vii) 393 ITR 276 (Bom) CIT v. Arpit Land (P) Ltd. viii) 332 ITR 468 (P&H) CIT v. Atam Valves (P) Ltd. ix) 212 Taxman 1 (Del) CIT v. Jai Pal Aggarwal x) 187 ITD 289 (Asr) Smt. HarmohinderKaur v. DCIT xi) 165 TTJ 145 (Del) ACIT v. SharadChaudhary II That statements recorded/material relied and gathered behind the back of the assessee and without any opportunity for cross examination despite specific request made during the course of assessment proceedings, cannot be relied upon as it has no evidentiary value. i) 418 ITR 315 (SC) CIT v. Odeon Builders (P) Ltd.…

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

…has properly taken note of the evidence; it has not ignored any relevant piece of evidence. Its conclusion cannot therefore be said to be perverse. We therefore, answer the question (c) in the negative, in favour of the assessee and against the revenue.” vii) 165 TTJ 145 (Del-Trib.) ACIT vs. Sharad Chaudhary(pages 171- 183 of JPB) viii) ITA No. 1643/D/2019 Rishi Aggarwal vs. DCIT(pages 190-200 of JPB) 13. It can be seen from the above paper found during the search placed at page 30 of the Paper Book that: It is neither dated nor signed/stamped, there is no head note on the paper which could suggest the purpose fo…

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

…has properly taken note of the evidence; it has not ignored any relevant piece of evidence. Its conclusion cannot therefore be said to be perverse. We therefore, answer the question (c) in the negative, in favour of the assessee and against the revenue.” vii) 165 TTJ 145 (Del-Trib.) ACIT vs. Sharad Chaudhary(pages 171- 183 of JPB) viii) ITA No. 1643/D/2019 Rishi Aggarwal vs. DCIT(pages 190-200 of JPB) 13. It can be seen from the above paper found during the search placed at page 30 of the Paper Book that: It is neither dated nor signed/stamped, there is no head note on the paper which could suggest the purpose fo…

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

…has properly taken note of the evidence; it has not ignored any relevant piece of evidence. Its conclusion cannot therefore be said to be perverse. We therefore, answer the question (c) in the negative, in favour of the assessee and against the revenue.” vii) 165 TTJ 145 (Del-Trib.) ACIT vs. Sharad Chaudhary(pages 171- 183 of JPB) viii) ITA No. 1643/D/2019 Rishi Aggarwal vs. DCIT(pages 190-200 of JPB) 13. It can be seen from the above paper found during the search placed at page 30 of the Paper Book that: It is neither dated nor signed/stamped, there is no head note on the paper which could suggest the purpose fo…

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

…has properly taken note of the evidence; it has not ignored any relevant piece of evidence. Its conclusion cannot therefore be said to be perverse. We therefore, answer the question (c) in the negative, in favour of the assessee and against the revenue.” vii) 165 TTJ 145 (Del-Trib.) ACIT vs. Sharad Chaudhary(pages 171- 183 of JPB) viii) ITA No. 1643/D/2019 Rishi Aggarwal vs. DCIT(pages 190-200 of JPB) 13. It can be seen from the above paper found during the search placed at page 30 of the Paper Book that: It is neither dated nor signed/stamped, there is no head note on the paper which could suggest the purpose fo…

Vipul Gupta, Noida vs. DCIT, CC-2, Noida

The appeal of the assessee is allowed

ITA 189/DEL/2021[2012-13]Status: DisposedITAT Delhi16 Apr 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

Section 132Section 143(3)Section 153CSection 69

…wherein it was held that Dumb documents seized, Le.. from which nothing could be clearly understood cannot form a justified base for making additions to income of the assessee. Decision of the hon'ble Delhi ITAT in the case of ACIT vs. Sharad Choudhary (2014) 165 TTJ 145 (Del Trib.) wherein it has been held that "a charge can be levied on the basis of document only when the document is a speaking one. The document should speak either out of itself or in the company of other material found on investigation and/or in the search. The document should be clear and unambiguous in respect of all four components of charg…

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

…erein it was held that Dumb documents seized, i.e., from which nothing could be clearly understood, cannot form a justified base for making additions to income of the assessee. Decision of the hon’ble Delhi ITAT in the case of ACIT vs. Sharad Choudhary [2014] 165 TTJ 145 (Delhi-Trib.) wherein it has been held that “a charge can be levied on the basis of document only when the document is a speaking one. The document should speak either out of itself or in the company of other material found on investigation and/or in the search. The document should be clear and unambiguous in respect of all four components of cha…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

Shrimati Suman Sabharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 629/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Feb 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

Shrimati Suman Sabharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 628/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Feb 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

Shrimati Suman Sbharwal, Jalandhar vs. Assistant Commissioner of Income Tax Central Circle-2, Jalandhar

In the result, all the captioned three appeals of the assessee are

ITA 627/ASR/2019[2012-13]Status: DisposedITAT Amritsar20 Feb 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Sh. Rohit Mehra, CIT-D.R
Section 143(3)Section 153ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. Nos. 627 to 629/Asr/2019 Assessment Years: 2012-13 to 2014-15 Smt. Suman Sabharwal, V. A.C.I.T., 435, New Jawahar Nagar, Central Circle-2, Jalandhar Jalandhar [PAN: ABQPS 4191K] (Appellant) (Respondent) Appellant by : Sh. Ashray Sarna, CA Respondent by : Sh. Rohit Mehra, CIT-D.R. Date of Hearing : 07.02.2023 Date of Pronouncement : 20.02.2023 ORDER Per Bench: The captioned appeals have been filed by the assessee against the order of the Ld. Commis…

DCIT, Central Circle, Dehradun vs. Swarnganga Construction P.Ltd, Bhilwara

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

ITA 186/DDN/2019[2012-13]Status: DisposedITAT Dehradun14 Dec 2021AY 2012-13

Bench: Shri R.K. Panda & Shri V.P. Rao

For Appellant: Sh. N.S. Jangpangi, CIT/DRFor Respondent: Sh. Kapil Goel, Advocate
Section 144Section 153CSection 249(3)Section 250(4)Section 271(1)(c)

…on without having corroborative evidence is unjustified. a) CIT vs. Anil Bhatla [2010]322UR 191 (Delhi), b) Hon'ble Punjab & Haryana High Court in the case ofCU vs. AtamValves(P.)Ltd.[2009] 184 Taxman 6 (Punjab & Haryana), c) A CIT vs. Sharad Chaudhary [2014] 165 TTJ 145 (Delhi - Trib.), d) Hon’ble Hyderabad Tribunal in the case ofGyankumar Agarwal(Ind.)[2012]146 TTJ334, e) CIT v. Maulikkumar K. Shah [2008] 307 ITR 137 7.3 In view of the above detailed discussions and considering the judicial pronouncements cited here-in-above, all the additions made by the AO are hereby deleted and grounds of appeal of the appel…

Shyam Sunder Jindal, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 5448/DEL/2016[2006-07]Status: DisposedITAT Delhi10 Apr 2017AY 2006-07

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

For Appellant: Sh. Ajay Vohra, Sr. Adv. &For Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 143(3)Section 153ASection 153B(1)(viii)Section 4

…Vs Ved Prakash Choudhary 305 ITR 245 (Del.) " CIT Vs Anil Bhalla 322 ITR 191 (Del.) " CIT Vs Lubtec India Ltd. 311 ITR 175 (Del.) " CIT Vs Atam Valves (P.) Ltd. 332 ITR 468 (P&H) " CIT Vs Dolphin Builders (P.) Ltd. 356 ITR 420 (MP) " ACIT Vs Sharad Chaudhary 165 TTJ 145 (Del. Trib.) " CIT Vs Ravi Kumar 294 ITR 78 (P&H) " ITO Vs Twinkle Papers (P.) Ltd. 95 TTJ 987 (Chd. Trib.) (TM) 17. In his rival submissions the ld. DR strongly supported the orders of the authorities below and further submitted that the AO made a reference to the concerned authority vide letter dated 27.11.2012 for obtaining the information und…

Sh. Vikas Kapoor, Delhi vs. ACIT, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 5936/DEL/2016[2008-09]Status: DisposedITAT Delhi28 Mar 2017AY 2008-09

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

For Appellant: SH. V.K.SABHARWAL, ADV. &For Respondent: MS. BEDOBINA CHAUDHURI, SR. DR
Section 139(1)Section 142(1)Section 143Section 143(1)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2008-09 SH. VIKAS KAPOOR, VS ACIT, FLAT NO. 1, POCKET-A1, CENTRAL CIRCLE-04, SECTOR-07, NEW DELHI ROHINI, DELHI -110 085 C/O SABHARWAL & PARTNERS, 4819/24, ANSARI ROAD, DARYAGANJ, NEW DELHI – 110 002 (PAN: AHRPK4150F) (APPELLANT) (RESPONDENT) Assessee by : SH. V.K.SABHARWAL, ADV. & SH. SUDHIR MATHUR, ADV. Department by : MS. BEDOBINA CHAUDHURI, SR. DR ORDER The Assessee has filed the Appeal against the impugned Order dated 27.9.2016 of Ld. CIT(A)-23, New Delhi pertaining to assess…

Samta Khinda, New Delhi vs. ACIT, New Delhi

In the result, the Assessee’s Appeal No

ITA 5515/DEL/2013[2009-10]Status: DisposedITAT Delhi29 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 139Section 143(2)Section 143(3)Section 271ASection 292CSection 69Section 698Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 336/DEL/2012 AND 5515/DEL/2013 A.Y. : 2009-10 SAMTA KHINDA ACIT, CENTRAL CIRCLE-22, 2, GOLDEN GATE, WESTEND VS. NEW DELHI GREEN, RAJOKARI, NEW DELHI – 110 038 (PAN: ABCPS2929M) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anil Kumar Gupta, CA Department by : Sh. I.P.S. Bindra, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has filed 02 appeals against the separate impugned Orders of Ld. CIT(A)-III, New Delhi pertaining to assessment year 2009-10 one is rela…

Habitat Royale Projects Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the Assessee Appeals stand allowed

ITA 378/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 377 & 378/DEL/2012 A.YRS. : 2008-09 & 2009-10 M/S HABITAT ROYALE PROJECTS VS. ACIT, CC-22, NEW DELHI PVT. LTD., 2, GOLDEN GATE, WESTEND GREEN, RAJOKARI, NEW DELHI – 110 038 (PAN: AABCH4891A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anil Kumar Gupta, CA Department by : Sh. I.P.S. Bindra, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has filed 02 appeals against the separate impugned Orders of Ld. CIT(A)-III, New Delhi pertaining to assessment years 20…

Habitat Royale Projects Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, both the Assessee Appeals stand allowed

ITA 377/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Nov 2016AY 2008-09

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 377 & 378/DEL/2012 A.YRS. : 2008-09 & 2009-10 M/S HABITAT ROYALE PROJECTS VS. ACIT, CC-22, NEW DELHI PVT. LTD., 2, GOLDEN GATE, WESTEND GREEN, RAJOKARI, NEW DELHI – 110 038 (PAN: AABCH4891A) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anil Kumar Gupta, CA Department by : Sh. I.P.S. Bindra, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has filed 02 appeals against the separate impugned Orders of Ld. CIT(A)-III, New Delhi pertaining to assessment years 20…

Samta Khinda, New Delhi vs. ACIT, New Delhi

In the result, the Assessee’s Appeal No

ITA 336/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Nov 2016AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Appellant: Sh. Anil Kumar Gupta, CAFor Respondent: Sh. I.P.S. Bindra, CIT(DR)
Section 132Section 139Section 143(2)Section 143(3)Section 271ASection 292CSection 69Section 698Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. Nos. 336/DEL/2012 AND 5515/DEL/2013 A.Y. : 2009-10 SAMTA KHINDA ACIT, CENTRAL CIRCLE-22, 2, GOLDEN GATE, WESTEND VS. NEW DELHI GREEN, RAJOKARI, NEW DELHI – 110 038 (PAN: ABCPS2929M) (APPELLANT) (RESPONDENT) Assessee by : Sh. Anil Kumar Gupta, CA Department by : Sh. I.P.S. Bindra, CIT(DR) ORDER PER H.S. SIDHU : JM The Assessee has filed 02 appeals against the separate impugned Orders of Ld. CIT(A)-III, New Delhi pertaining to assessment year 2009-10 one is rela…