Amit Polyprints (P) Ltd. v. DCIT

94 Taxmann.com 393High Court2018#2735 most cited

What is Amit Polyprints (P) Ltd. v. DCIT authority for?

Information received from the Investigation Wing constitutes a valid 'reason to believe' for the Assessing Officer to initiate reassessment proceedings under Section 147 of the Income-tax Act.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Amit Polyprints · Section 147 · Section 148 · reason to believe · Investigation Wing information · reopening of assessment · escapement of income · tangible material · borrowed satisfaction · share application money · Section 68

Sections most often in play

Section 147Section 148Section 143(3)Section 68Section 142(1)Section 144BSection 151Section 132(4)

Issues it is cited on

kelvinatormere change of opinionborrowed satisfactionchange of opinionpenny stocktangible materialsection 10(38)reason to believeaccommodation entryescapement of incomeshare application moneyreopening of assessment

Judgments citing Amit Polyprints (P) Ltd. v. DCIT

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…

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…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 205/JPR/2019[2014-15]Status: DisposedITAT Jaipur08 Aug 2019AY 2014-15
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 200 to 205/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2009-10 to 2014-15 M/s Diagold, cuke A.C.I.T., Vs. 760, Khuteton Ka Rasta, Kishanpole Circle-1, Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFD 1208 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajiv Sogani & Ms. Shivangi Samdhani (CA) jktLo dh…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 204/JPR/2019[2013-14]Status: DisposedITAT Jaipur08 Aug 2019AY 2013-14
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 200 to 205/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2009-10 to 2014-15 M/s Diagold, cuke A.C.I.T., Vs. 760, Khuteton Ka Rasta, Kishanpole Circle-1, Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFD 1208 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajiv Sogani & Ms. Shivangi Samdhani (CA) jktLo dh…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 202/JPR/2019[2011-12]Status: DisposedITAT Jaipur08 Aug 2019AY 2011-12
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 200 to 205/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2009-10 to 2014-15 M/s Diagold, cuke A.C.I.T., Vs. 760, Khuteton Ka Rasta, Kishanpole Circle-1, Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFD 1208 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajiv Sogani & Ms. Shivangi Samdhani (CA) jktLo dh…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 201/JPR/2019[2010-11]Status: DisposedITAT Jaipur08 Aug 2019AY 2010-11
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 200 to 205/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2009-10 to 2014-15 M/s Diagold, cuke A.C.I.T., Vs. 760, Khuteton Ka Rasta, Kishanpole Circle-1, Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFD 1208 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajiv Sogani & Ms. Shivangi Samdhani (CA) jktLo dh…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 200/JPR/2019[2009-10]Status: DisposedITAT Jaipur08 Aug 2019AY 2009-10
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 200 to 205/JP/2019 fu/kZkj.k o"kZ@Assessment Years :2009-10 to 2014-15 M/s Diagold, cuke A.C.I.T., Vs. 760, Khuteton Ka Rasta, Kishanpole Circle-1, Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEFD 1208 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajiv Sogani & Ms. Shivangi Samdhani (CA) jktLo dh…

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

…oceedings. There are any number of case laws on this point, the most important being ACIT Vs Rajesh Jhaveri Stock Brokers Pvt Ltd 164 Taxman 318 (SC). 3.2.25 I may further add that the Hon'ble Gujarat High Court in the case of Amit PolyprintsPvt 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…

M/S. Key Components (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of the assessee is allowed

ITA 366/DEL/2016[2005-06]Status: DisposedITAT Delhi12 Feb 2019AY 2005-06

Bench: Shri Bhavnesh Saini, J.M. & Shri L.P. Sahu, A.M.

For Appellant: Smt. Rano Jain, Advocate &For Respondent: Shri Amit Katoch, Sr. D.R
Section 133(6)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI L.P. SAHU, A.M. ITA.No.366/Del./2016 Assessment Year 2005-2006 M/s. Key Components (P) The Income Tax Officer, Ltd., Delhi – 110 092. Ward-5(2), PAN AADCK2210N vs. C/o. M/s. RRA Tax India, New Delhi. D-28, South Extension, Part-I, New Delhi – 049. (Appellant) (Respondent) For Assessee : Smt. Rano Jain, Advocate & Shri Pranshu Singhal, C.A. For Revenue : Shri Amit Katoch, Sr. D.R. Date of Hearing : 06.02.2019 Date of Pronouncement : 12.02.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by assessee has been di…