AGR Investment v. Additional Commissioner

38 Taxmann 190Supreme Court of India1998#923 most cited
115

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 143(3)Section 69ASection 153ASection 153CSection 69CSection 115BBESection 132Section 292C

Issues it is cited on

hundi transactionsection 23(3)section 106third party informationsection 114preponderance of probabilitylive linksection 132(4a)entry operatorsection 271ddumb documentssection 34

Judgments citing AGR Investment v. Additional Commissioner

ITO 8 (2)(1), Mumbai vs. Bhairav Steel Enterprises Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is hereby dismissed

ITA 4126/MUM/2019[2009-10]Status: DisposedITAT Mumbai01 Mar 2021AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4126/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) Ito 8(2)(1) बिधम/ Bhairav Steel Enterprises Room No.259/A,2Nd Floor, Pvt. Ltd. Vs. Aayakar Bhavan, M. K. 10, Kanti Nagar, A/30, Road, Mumbai-400020. Rajgruhi, Behind J. B. Nagar, Andheri Kurla Road, Andheri (E), Mumbai- 400059. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacb9118K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Rajendra Joshi (Dr) Assessee By: Shri Rajiv Khandelwal सुनवाई की तारीख / Date Of Hearing: 03/12/2020 घोषणा की तारीख /Date Of Pronouncement: 01/03/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 25.03.2019 Passed By The Commissioner Of Income Tax (Appeals) -16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2009- 10. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri Rajendra Joshi (DR)
Section 143(2)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.4126/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) ITO 8(2)(1) बिधम/ Bhairav Steel Enterprises Room No.259/A,2nd Floor, Pvt. Ltd. Vs. Aayakar Bhavan, M. K. 10, Kanti Nagar, A/30, Road, Mumbai-400020. Rajgruhi, Behind J. B. Nagar, Andheri Kurla Road, Andheri (E), Mumbai- 400059. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACB9118K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri Rajendra Joshi (DR) Assessee by: Shri Rajiv Khandelwal सुनवाई की तारीख / Date of…

DCIT, CC-1, Jaipur vs. Shri Jugal Kishore Garg(Derewala), Jaipur

In the result, the appeals of the Revenue are dismissed

ITA 34/JPR/2020[2014-15]Status: DisposedITAT Jaipur14 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Ambrish Bedi, CIT- DR fu/kZkfjrh dh vksj ls@
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh-'kekZ] ys[kk lnL; ,o lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 34, 35, 36 & 37/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2014-15 to 2017-18 cuke The DCIT Shri Jugal Kishore Garg (Derewala) Vs. Central Circle - 1 27-A, Agrasen Colony, Jaipur Brahmpuri Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPG 4020 E vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Ambrish Bedi, CIT- DR fu/kZkfj…

Cole Parmer India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 15(1)(2), Mumbai

Accordingly grounds are allowed

ITA 957/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Sept 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Respondent: Shri Vijay Kumar Jaiswal
Section 143(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15) ACIT 15(1)(2), M/s Cole Parmer India Room No. 483A, 4th floor, Pvt. Ltd. Aayakar Bhavan, M.K. बिधम/ 403, A-wing, Delhpi, Road, Mumbai-400 020 Hiranandani Business Vs. Park, Powai, Mumbai-400 020 स्थायीलेखासं./जीआइआरसं./PAN No. AAJCS7671K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant Shri Madhur Agarwal, AR : by प्रत्यथीकीओरसे/Respondentby : Shri Vijay Kumar Jaiswal, DR सुनवाईकीतारीख/ : 09.09.2019 Dat…

Income Tax Officer-11(3)(4), Mumbai vs. Western Imaginary Transcon Private Limited, Mumbai

In the result, appeal of the Revenue in ITA No

ITA 4929/MUM/2017[2011-12]Status: DisposedITAT Mumbai20 Aug 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri Ramit Kochar

For Appellant: Shri. Bhavesh P. ShahFor Respondent: Shri. Satyanathan Raju (Sr. AR)
Section 143(3)Section 68

…ITA No. 4929/Mum/2017 आयकर अपीऱीय अधिकरण “G” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4929/Mum/2017 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ ITO- 11(3)(4), M/s. Western Imaginary Room no 429, Aayakar Transcon Private Ltd., Bhavan, 4th Floor, 101, Shreeji Darshan, v. M.K. Marg, Dixit Cross Road No. 1, Mumbai-400020 Vile Parle (E), Mumbai-400057 स्थायी ऱेखा सं./ PAN: AAACW8917H (अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri. Satyanathan Raju (S…

Asst CIT 19(1), Mumbai vs. Chhaya Gems, Mumbai

ITA 2552/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Mar 2019AY 2007-08

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm

For Appellant: Shri K.A. Vaidyalingan (AR)For Respondent: Shri Abi Rama Kartikiyen (DR)
Section 133(6)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM I.T.A. No.2552/M/2017 (Assessment Year: 2007-08) ACIT-19(1) Vs. M/s. Chhaya Gems 2nd Floor, Matru Mandir, 902, 9th Floor, Prasad Tardeo Road, Mumbai- Chambers, Opera House, 400007. Mumbai-400004. स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. : AAAFC2322D (Appellant) .. (Respondent) Assessee by: Shri K.A. Vaidyalingan (AR) Department by: Shri Abi Rama Kartikiyen (DR) Date of Hearing: 06.03.2019 Date of Pronouncement: 27.03.2019 O R D E R PER AMARJIT SINGH, JM: The present appeal has been filed by the revenue aga…

Shri Rajeev Sharma, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 430/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…)No.150 to 170/Ind/2017 therefore, be outside the purview of Section 34 of the Evidence Act, 1972. Hon’ble Apex Court in the case of Central Bureau of Investigation Vs. V.C. Shukla (1988) 8 SSC 410 and Chuharmal Vs. Commissioner of Income Tax (1988) 172 250 38 Taxmann 190 (SC) has held that “revenue cannot be justified in resting its case on the loose papers, diary and documents found from third party if such documents contained narrations of transactions with the assessee”. The above view of Hon’ble Apex Court was followed in the case of Shree Parshwanath Construction 24 ITJ 409 (Trib. Indore) and in the cas…

Smt Anjana Sinha, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 429/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…)No.150 to 170/Ind/2017 therefore, be outside the purview of Section 34 of the Evidence Act, 1972. Hon’ble Apex Court in the case of Central Bureau of Investigation Vs. V.C. Shukla (1988) 8 SSC 410 and Chuharmal Vs. Commissioner of Income Tax (1988) 172 250 38 Taxmann 190 (SC) has held that “revenue cannot be justified in resting its case on the loose papers, diary and documents found from third party if such documents contained narrations of transactions with the assessee”. The above view of Hon’ble Apex Court was followed in the case of Shree Parshwanath Construction 24 ITJ 409 (Trib. Indore) and in the cas…

Shri Sanjay Kumar Sinha, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 428/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…)No.150 to 170/Ind/2017 therefore, be outside the purview of Section 34 of the Evidence Act, 1972. Hon’ble Apex Court in the case of Central Bureau of Investigation Vs. V.C. Shukla (1988) 8 SSC 410 and Chuharmal Vs. Commissioner of Income Tax (1988) 172 250 38 Taxmann 190 (SC) has held that “revenue cannot be justified in resting its case on the loose papers, diary and documents found from third party if such documents contained narrations of transactions with the assessee”. The above view of Hon’ble Apex Court was followed in the case of Shree Parshwanath Construction 24 ITJ 409 (Trib. Indore) and in the cas…

Smt. Manju Sharma, Bhopal vs. The DCIT Central-II, Bhopal

In the result the appeals of the assessee are disposed off as

ITA 427/IND/2017[2013-14]Status: DisposedITAT Indore15 Feb 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 153ASection 17(2)(iii)Section 2(22)(e)Section 234BSection 69

…)No.150 to 170/Ind/2017 therefore, be outside the purview of Section 34 of the Evidence Act, 1972. Hon’ble Apex Court in the case of Central Bureau of Investigation Vs. V.C. Shukla (1988) 8 SSC 410 and Chuharmal Vs. Commissioner of Income Tax (1988) 172 250 38 Taxmann 190 (SC) has held that “revenue cannot be justified in resting its case on the loose papers, diary and documents found from third party if such documents contained narrations of transactions with the assessee”. The above view of Hon’ble Apex Court was followed in the case of Shree Parshwanath Construction 24 ITJ 409 (Trib. Indore) and in the cas…

ITO 19(2)(4), Mumbai vs. Naitik Gems, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6718/MUM/2016[2007-08]Status: DisposedITAT Mumbai29 Nov 2017AY 2007-08

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhito -19(2)(4), M/S Naitik Gems Room No. 217, Matru Mandir, 1304, Prasad Chambers, Vs. Mumbai-400007. Opera House, Mumbai-400004. Pan: Aaafn5200F (Appellant) (Respondent)

For Appellant: Shri V. Justin (Sr. DR)For Respondent: Shri Ashok J. Patil (AR)
Section 143(1)Section 143(3)Section 147Section 148Section 253Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “E”, MUMBAI BEFORE SHRI P.K. BANSAL, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITO -19(2)(4), M/s Naitik Gems Room No. 217, Matru Mandir, 1304, Prasad Chambers, Vs. Mumbai-400007. Opera House, Mumbai-400004. PAN: AAAFN5200F (Appellant) (Respondent) Assessee by : Shri V. Justin (Sr. DR) Revenue by : Shri Ashok J. Patil (AR) Date of hearing : 31.10.2017 Date of Pronouncement : 29.11.2017 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue u/s 253 of the Income-Tax Act (“The Act”) is directed against…

Samkit Diamonds Exporters, Mumbai vs. ACIT 19(3), Mumbai

In the result both the appeals of the assessee as well of the revenue are allowed for statistical purposes

ITA 4133/MUM/2016[2012-13]Status: DisposedITAT Mumbai29 Nov 2017AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4133/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Samkit Diamonds Exporters Acit 19(3) 111 Prasad Chambers, Tata Mumbai Road No.2, Opera House, V. Mumbai 400004 स्थायी ऱेखा सं./ Pan : Aakfs5302F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Sanjay K ParikhFor Respondent: Shri. V. Vidyadhar,Sr DR
Section 143(3)

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4133/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Samkit Diamonds Exporters ACIT 19(3) 111 Prasad Chambers, Tata Mumbai Road No.2, Opera House, v. Mumbai 400004 स्थायी ऱेखा सं./ PAN : AAKFS5302F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. आयकर अपीऱ सं./I.T.A. No. 4383/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ ACIT 19(3),Matru Mandir, Samkit Diamonds 2n d floor, R.No. 206, Tardeo…

Eastern Sales Agencies, Mumbai vs. Pr CIT 22, Mumbai

In the result, this appeal filed by the assessee stands dismissed

ITA 2186/MUM/2017[2013-14]Status: DisposedITAT Mumbai01 Nov 2017AY 2013-14

Bench: Shri Shamim Yahyaआयकर अपील सं./I.T.A. No.2186/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07) Mrs. Chitra Agarwal, Asst. Cit-16(1), बनाम/ C/O. Laxmi Ventures India Ltd. Mumbai 36/40, Mahalaxmi Bridge Arcade, Vs. Mahalaxmi, Mumbai-400 034 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaipa 3251 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Haridas Bhat ""यथ" क" ओर से/Respondent By : Ms. Hemalatha

For Appellant: Shri Haridas BhatFor Respondent: Ms. Hemalatha
Section 143Section 147Section 69C

…आयकर अपील"य अ"धकरण “एक-सद"य मामला” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI "ी शमीम याहया, लेखा सद"य के सम" । BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.2186/Mum/2015 ("नधा"रण वष" / Assessment Year: 2006-07) Mrs. Chitra Agarwal, Asst. CIT-16(1), बनाम/ C/o. Laxmi Ventures India Ltd. Mumbai 36/40, Mahalaxmi Bridge Arcade, Vs. Mahalaxmi, Mumbai-400 034 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAIPA 3251 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : Shri Haridas Bhat ""यथ" क" ओर से/Respondent by : Ms. Hemalatha सुनवाई क" तार"ख…

Kiran Navin Doshi, Mumbai vs. ITO -23(2)(4), Mumbai

In the result, the assessee’s appeal for A

ITA 2601/MUM/2016[2009-10]Status: DisposedITAT Mumbai18 Jan 2017AY 2009-10

Bench: Shri Jason P. Boaz & Shri Saktijit Deysmt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar Bhavan Vs. B.R. Road, Mulund (W) Bkc, Bandra East Mumbai 400080 Mumbai Pan – Abwpd5848A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Milind Rajguru
Section 143Section 143(1)Section 143(3)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member Smt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar Bhavan Vs. B.R. Road, Mulund (W) BKC, Bandra East Mumbai 400080 Mumbai PAN – ABWPD5848A Appellant Respondent Appellant by: None Respondent by: Shri Milind Rajguru Date of Hearing: 11.01.2017 Date of Pronouncement: 18.01.2017 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 40, Mumbai dated 10.02.2016 for A.Y. 2009-10. 2. The…

ACIT, New Delhi vs. Sh. Mukesh Garg, New Delhi

In the result, the appeal of the department for the assessment years 2007-08 and 2010-11 are dismissed while the appeal for the assessment year 2008-09 is partly allowed for statistical purposes

ITA 3549/DEL/2012[2010-11]Status: DisposedITAT Delhi26 Aug 2016AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner Of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (Appellant) (Respondent) Pan No. Aaapg2585Q Assessee By : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, Ca Revenue By : Sh. Sunil Chander Sharma, Cit Dr Date Of Hearing : 02.06.2016 Date Of Pronouncement : 26.08.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CAFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 132Section 153ASection 36(1)(iii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAAPG2585Q Assessee by : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CA Revenue by : Sh. Sunil Chander Sharma, CIT DR Date of Hearing : 02.06.2016 Date of Pronouncement : 26.08.2016 ORDER Per N. K. Saini, AM: These three appeals by the department are directed again…

ACIT, New Delhi vs. Sh. Mukesh Garg, New Delhi

In the result, the appeal of the department for the assessment years 2007-08 and 2010-11 are dismissed while the appeal for the assessment year 2008-09 is partly allowed for statistical purposes

ITA 3546/DEL/2012[2007-08]Status: DisposedITAT Delhi26 Aug 2016AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner Of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (Appellant) (Respondent) Pan No. Aaapg2585Q Assessee By : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, Ca Revenue By : Sh. Sunil Chander Sharma, Cit Dr Date Of Hearing : 02.06.2016 Date Of Pronouncement : 26.08.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CAFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 132Section 153ASection 36(1)(iii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAAPG2585Q Assessee by : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CA Revenue by : Sh. Sunil Chander Sharma, CIT DR Date of Hearing : 02.06.2016 Date of Pronouncement : 26.08.2016 ORDER Per N. K. Saini, AM: These three appeals by the department are directed again…