Andaman Timber Industries v. CCE

281 CTR 241Supreme Court of India2015#32 most cited

What is Andaman Timber Industries v. CCE authority for?

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

1,335

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

Andaman Timber Industries · cross-examination · third party information · principles of natural justice · adverse inference · retraction of statement · section 132(4) · section 143(3) · nullity of order · denial of cross-examination

Also reported as

62 Taxmann.com 3127 DTR 241324 ELT 6412015 SCC OnLine SC 1051

Sections most often in play

Section 143(3)Section 153CSection 132Section 132(4)Section 69Section 147Section 153ASection 148

Issues it is cited on

third party informationsection 65section 65bpreponderance of probabilitysection 131(1a)retracted statementsection 132(4a)on-moneysection 69bdumb documentsbogus ltcgstatement under section 132(4)

Judgments citing Andaman Timber Industries v. CCE

Mr. Sanjiv Shroff, Kolkata vs. ACIT, Circle - 36, Kolkata

ITA 1197/KOL/2018[2014-15]Status: DisposedITAT Kolkata02 Jan 2019AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 10(38)Section 131Section 68

…ested the cross examination of Shri Sunil Dokani, Shri Bidyoot Saral, Shri Narendra Basin and Shri Amit Dokani which was not provided to the assessee by the AO. Thus, in view of the decision of Hon'ble Supreme Court in case of CCE vs. AndamanTimber Industries 127 DTR 241(SC) the assessment based on statement without giving an opportunity to assessee to cross examine the maker of the adverse statements relied on by the AO, is not sustainable in law. We find that the statement cannot be used by the AO without giving an opportunity to cross examination of Shri Sunil Dokani, Shri Bidyoot Saral, Shri Narendra Basin an…

Sri Subrata Banerjee, Kolkata vs. ACIT, Circle - 51(1), Kolkata

ITA 2275/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Dec 2018AY 2014-15

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 69C

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member ITA No.2275/Kol/2018 & ITA No.1495-1496/Kol/2017 Assessment Years :2014-15, 2013- 14 & 2014-15 Sri Subrata Banerjee V/s. ACIT, Circle-51(1), 20, Cape Tower, C-1, DS-2 & 3, Maniktalla Civic Hiland park, Kolkata-107 Centre, Uttarapan, Kolkata- [PAN No. ADRPB 6866 B] 54 _____________________ ____________________ Income Tax Officer, Ward- V/s. M/s Tribute Trading And 4(1), 8th Floor, Aayakar Finance Ltd., 2nd Floor, 3, Bhawan, P-7…

ITO, Ward - 4(1), Kolkata vs. M/S. Tribute Trading and Finance Ltd., Kolkata

ITA 1496/KOL/2017[2014-15]Status: DisposedITAT Kolkata31 Dec 2018AY 2014-15

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 69C

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member ITA No.2275/Kol/2018 & ITA No.1495-1496/Kol/2017 Assessment Years :2014-15, 2013- 14 & 2014-15 Sri Subrata Banerjee V/s. ACIT, Circle-51(1), 20, Cape Tower, C-1, DS-2 & 3, Maniktalla Civic Hiland park, Kolkata-107 Centre, Uttarapan, Kolkata- [PAN No. ADRPB 6866 B] 54 _____________________ ____________________ Income Tax Officer, Ward- V/s. M/s Tribute Trading And 4(1), 8th Floor, Aayakar Finance Ltd., 2nd Floor, 3, Bhawan, P-7…

ITO, Ward - 4(1), Kolkata vs. M/S. Tribute Trading and Finance Ltd., Kolkata

ITA 1495/KOL/2017[2013-14]Status: DisposedITAT Kolkata31 Dec 2018AY 2013-14

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 143(3)Section 69C

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member ITA No.2275/Kol/2018 & ITA No.1495-1496/Kol/2017 Assessment Years :2014-15, 2013- 14 & 2014-15 Sri Subrata Banerjee V/s. ACIT, Circle-51(1), 20, Cape Tower, C-1, DS-2 & 3, Maniktalla Civic Hiland park, Kolkata-107 Centre, Uttarapan, Kolkata- [PAN No. ADRPB 6866 B] 54 _____________________ ____________________ Income Tax Officer, Ward- V/s. M/s Tribute Trading And 4(1), 8th Floor, Aayakar Finance Ltd., 2nd Floor, 3, Bhawan, P-7…

Shri Udit Agarwal, Kolkata vs. DCIT(It)-2(1), Kolkata

Appeal is allowed accordingly

ITA 1839/KOL/2017[2014-15]Status: DisposedITAT Kolkata26 Dec 2018AY 2014-15

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2014-15 Shri Udit Agarwal V/S. Dcit (It)-2(1), 110, 3, Madan Mohan Burman Shanti Pally, Kolkata- Street, Kolkataa-007 107 [Pan No.Ahupa 0424 B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Robin Choudhury, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent 03-12-2018 सुनवाई क" तार"ख/Date Of Hearing 26-12-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (Appeals)-22,Kolkata’S Order Dated 10.05.2017 Passed In Case No.71/Cit(A)/22/Kol/14-15/16-17 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Learned Representatives. Case File Perused. 2. The Assessee’S Sole Substantive Ground Challenges Correctness Of Both The Lower Authorities’ Action Treating Its Long Term Capital Gains (Ltcg) Of ₹64,99,391/- To Be Unexplained Cash Credits U/S 68 Of The Act. The Cit(A)’S Detailed Discussion To This Effect Reads As Under:- ”06. Decision: 1. I Have Carefully Considered The Action Of The Ld. Ao In Treating The Amount Of Rs.67,24,391/- Being Claimed By The Appellant To Be Proceeds Of Shares Sold To Be Ltcg & Claimed As Exempt. The Findings Of The Ld. Ao Are Based On The Information Being Supplied By The Investigation Wing Of The Department At Kolkata. I Have Also Carefully Examined The Submissions Of The Appellant, Wherein

Section 143(3)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2014-15 Shri Udit Agarwal V/s. DCIT (IT)-2(1), 110, 3, Madan Mohan Burman Shanti Pally, Kolkata- Street, Kolkataa-007 107 [PAN No.AHUPA 0424 B] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal, Advocate अपीलाथ" क" ओर से/By Appellant Shri Robin Choudhury, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 03-12-2018 सुनवाई क" तार"ख/Date of Hearing 26-12-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E…

M/S. Aerens Buildwell Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 5075/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu[Assessment Year: 2009-10]

For Appellant: Shri Vivek Bansal, AdvFor Respondent: Shri Sanjay Goel, CIT(DR)
Section 127Section 132Section 143(3)Section 153Section 154Section 234BSection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER [Assessment Year: 2009-10] AERENS BUILDWELL LTD., Vs. ACIT, CC-18, C/O BGJC & ASSOCIATES, NEW DELHI RAJ TOWER, G-1, ALAKHNANDA COMMUNITY CENTRE, NEW DELHI – 110 019 (PAN: AACCA3045N) [Appellant] [RESPONDENT] Assessee by : Shri Vivek Bansal, Adv. Revenue by : Shri Sanjay Goel, CIT(DR) ORDER PER H.S. SIDHU, JM This appeal filed by the assessee is preferred against the order of the Ld. Commissioner of Income Tax [Appeals]-25, New Delhi dated 28.6.2016 relating to…

Ashtech Industries Pvt. Ltd., New Delhi vs. DCIT, Circle-3(2), New Delhi

In the result, the appeal of the Assessee is allowed

ITA 2332/DEL/2018[2009-10]Status: DisposedITAT Delhi20 Dec 2018AY 2009-10

Bench: Shri H. S. Sidhu & Shri L.P. Sahu

For Appellant: SH. KAPIL GOEL, ADVOCATEFor Respondent: SH. SRIDHAR DORA, SR. DR
Section 143(2)Section 143(3)Section 147Section 148Section 151

…f Moti Adhesives (ITA 3133/Del/2018) in order dated 25/06/2018 copy placed before us, has been consistently holding while taking support from Hon’ble Apex court leading decision in Andaman Timber Industries case (Civil Appeal No. 4228 OF 2006) reported at 127 DTR 241 that violation of principle of 9 | P a g e natural justice (here withholding of back material referred in reasons which is specifically requested for repeatedly) is a serious flaw and results in nullity of the order so passed, which is squarely applicable to present case. Be that as it may, even on merits, for the companies from where assessee…

Mondal Construction Company Limited, Hooghly vs. ACIT, Circle - 23, Hooghly

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

ITA 2001/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Dec 2018AY 2012-13

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2001/Kol/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Mondal Construction Co. Ltd. Vs. Acit, Circle-23, Hooghly Uttarayan, P.S+P.O- Chinsurah, Dist- Aayakar Bhawan, G.T. Road, Hooghly. Khadinamore, Chinsurah, Hooghly- 712101. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 1125 F (Appellant) .. (Respondent)

For Appellant: NoneFor Respondent: Shri K. Mondal, Sr. DR
Section 143(2)Section 143(3)

…nesses were made the basis of the impugned addition, is a serious flaw, which makes the order nullity. For that we rely on the Mondal Construction Co. Ltd. Assessment Year: 2012-13 judgment of the Hon’ble Supreme Court in the case of Andaman Timber Industries 281 CTR 214 (SC). Therefore, considering the entirety of facts and circumstances of the case, we delete the addition of Rs.10,99,907/-. 7. In the result, the appeal filed by the assessee is allowed. Order is pronounced in the open court on 07.12.2018. (S. S. GODARA) (A. L. SAINI) "या"यक सद"य / JUDICIAL MEMBER लेखा सद"य / ACCOUNTANT MEMBER कोलकाता /Kolkat…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…d, then there would be a case of denial of natural justice to the assessee and the addition on the basis of such statements/ material cannot stand. x. The Hon‘ble Supreme Court in the case of Andaman Timber Industries Vs. Commissioner of Central Excise (2015) 281 CTR 241 (SC) (pages 271-274 of PB-5) has held as under: ―6. According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of natura…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…d, then there would be a case of denial of natural justice to the assessee and the addition on the basis of such statements/ material cannot stand. x. The Hon‘ble Supreme Court in the case of Andaman Timber Industries Vs. Commissioner of Central Excise (2015) 281 CTR 241 (SC) (pages 271-274 of PB-5) has held as under: ―6. According to us, not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of natura…

Varsha Aggarwal, G B Nagar vs. ITO, Ward-39(5), New Delhi

In the result, all the 04 appeals filed by the assessee are

ITA 4484/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Dec 2018AY 2014-15

Bench: Shri H.S. Sidhu[Assessment Year: 2014-15]

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Shri SL Anuragi, Sr. DR
Section 10(38)Section 142(1)Section 143(2)Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER [Assessment Year: 2014-15] AJAY GOEL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI – 110 025 (PAN: AFTPG9686C) [Appellant] [RESPONDENT] [Assessment Year: 2014-15] RAKHI GOEL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI – 110 025 (PAN: AEDPG9645L) [Appellant] [RESPONDENT] [Assessment Year: 2014-15] SUBHASH CHAND AGGARWAL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW…

Subhash Chand Aggarwal, Gautam Budh Nagar vs. ITO, Ward- 39(5), New Delhi

In the result, all the 04 appeals filed by the assessee are

ITA 4483/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Dec 2018AY 2014-15

Bench: Shri H.S. Sidhu[Assessment Year: 2014-15]

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Shri SL Anuragi, Sr. DR
Section 10(38)Section 142(1)Section 143(2)Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER [Assessment Year: 2014-15] AJAY GOEL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI – 110 025 (PAN: AFTPG9686C) [Appellant] [RESPONDENT] [Assessment Year: 2014-15] RAKHI GOEL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI – 110 025 (PAN: AEDPG9645L) [Appellant] [RESPONDENT] [Assessment Year: 2014-15] SUBHASH CHAND AGGARWAL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW…

Rakhi Goyal, G B Nagar vs. ITO, Ward-39(5), New Delhi

In the result, all the 04 appeals filed by the assessee are

ITA 4482/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Dec 2018AY 2014-15

Bench: Shri H.S. Sidhu[Assessment Year: 2014-15]

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Shri SL Anuragi, Sr. DR
Section 10(38)Section 142(1)Section 143(2)Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER [Assessment Year: 2014-15] AJAY GOEL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI – 110 025 (PAN: AFTPG9686C) [Appellant] [RESPONDENT] [Assessment Year: 2014-15] RAKHI GOEL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI – 110 025 (PAN: AEDPG9645L) [Appellant] [RESPONDENT] [Assessment Year: 2014-15] SUBHASH CHAND AGGARWAL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW…

Ajay Goel, G B Nagar vs. ITO, Ward-39(5), New Delhi

In the result, all the 04 appeals filed by the assessee are

ITA 4481/DEL/2018[2014-15]Status: DisposedITAT Delhi03 Dec 2018AY 2014-15

Bench: Shri H.S. Sidhu[Assessment Year: 2014-15]

For Appellant: Shri Sandeep Sapra, AdvocateFor Respondent: Shri SL Anuragi, Sr. DR
Section 10(38)Section 142(1)Section 143(2)Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER [Assessment Year: 2014-15] AJAY GOEL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI – 110 025 (PAN: AFTPG9686C) [Appellant] [RESPONDENT] [Assessment Year: 2014-15] RAKHI GOEL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW FRIENDS COLONY, NEW DELHI – 110 025 (PAN: AEDPG9645L) [Appellant] [RESPONDENT] [Assessment Year: 2014-15] SUBHASH CHAND AGGARWAL, Vs. I.T.O, WARD 39(5) C/O SANDEEP SAPRA, ADVOCATE, NEW DELHI C-763, NEW…

ACIT, Central Circle - 2(4), Kolkata vs. M/S. Asian Housing & Infrastructure Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1985/KOL/2017[2014-15]Status: DisposedITAT Kolkata30 Nov 2018AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 132

…1 Asian Housing & Infrastructure Pvt. Ltd., AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1985/Kol/2017 Assessment Year: 2014-15 Assistant Commissioner of Income-tax, Vs. M/s. Asian Housing & Infrastructure Central Circle-2(4), Kolkata. Pvt. Ltd. (PAN: AACCA1806F) Appellant Respondent Date of Hearing 06.09.2018 Date of Pronouncement 30.11.2018 For the Appellant Shri Robin Choudhury, Addl. CIT, Sr. DR For the Respon…

ITO Ward-2(1), Jamshedpur vs. M/S Om Prakash Bajaj, Jamshedpur

In the result, appeal of the revenue is dismissed

ITA 162/RAN/2017[09-10]Status: DisposedITAT Ranchi29 Nov 2018

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2009-2010

For Appellant: Shri M.K.Choudhury/Manav Poddar, AdvFor Respondent: Shri A.K.Mohanty, JCIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2009-2010 Income Tax Officer, Ward Vs. Shri Om Praash Bajaj, 11, 2(1), Jamshedpur Golmuri Market, Golmuri, Jamshedpur PAN/GIR No.ABOPB 7556 M (Appellant) .. ( Respondent) Assessee by : Shri M.K.Choudhury/Manav Poddar, Adv Revenue by : Shri A.K.Mohanty, JCIT Date of Hearing : 26/11/ 2018 Date of Pronouncement : 29/11/ 2018 O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the CIT(A), Jamshedpur, dated 27.4.2017…

Aditya Vikram Sureka, HUF, Kolkata vs. ITO, Ward - 34(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1650/KOL/2018[2014-15]Status: DisposedITAT Kolkata28 Nov 2018AY 2014-15

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1650/Kol/2018 Assessment Year : 2014-15 Aditya Vikram Sureka Huf -Vs- Ito, Ward-34(2) , Kolkata [Pan: Aamha 4069 D] (Appellant) (Respondent)

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Saurabh Kumar, Addl. CIT Sr. DR
Section 10(38)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Hon’ble Shri M.Balaganesh, AM] I.T.A No. 1650/Kol/2018 Assessment Year : 2014-15 Aditya Vikram Sureka HUF -vs- ITO, Ward-34(2) , Kolkata [PAN: AAMHA 4069 D] (Appellant) (Respondent) For the Appellant : Shri Subash Agarwal, Advocate For the Respondent : Shri Saurabh Kumar, Addl. CIT Sr. DR Date of Hearing : 12.11.2018 Date of Pronouncement : 28.11.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-10, Kolkata [in short the ld…

Veena Gupta, New Delhi vs. ACIT, Circle- 33(1), New Delhi

In the result appeal filed by assessee stands allowed

ITA 5662/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Nov 2018AY 2014-15

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2014-15 Veena Gupta Vs. Acit 88, Poorvi Marg, Vasant Vihar, Circle 33(1) New Delhi. New Delhi. Aagpg8753L (Appellant) (Respondent) Assessee By : Sh. H.P. Agarwal, Fca Ms. Prashuka Jain, Fca Department By : Sh. Surender Pal, Sr. Dr Date Of Hearing : 05/11/2018 Date Of Pronouncement: 27/11/2018 Order Per Beena A Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 23/01/17 Passed By Ld. Cit (A)-11, New Delhi For Assessment Year 2014-15 On Following Grounds Of Appeal: 1. “The Ld.Cit(A) Has Erred On Facts & In Law In Confirming Addition Of Rs. 1,39,32,231/- U/S 68 Of The Income Tax Act On Account Of Long Term Capital Gain On Sale Of Shares By Treating The Same As Unexplained Credit Entries. 2. The Order Passed By The Ld.Cit(A) Is Bad In Law, Since The Ld.Cit(A) Has Erred In Confirming The Addition Made By The Ao – A) By Treating The Purchase & Sale Of Shares As Sham & Bogus, Totally Ignoring The Reliable & Credible 1

For Appellant: Sh. H.P. Agarwal, FCAFor Respondent: Sh. Surender Pal, Sr. DR
Section 10(38)Section 142(1)Section 143(2)Section 68

…) had coterminous powers as that of Ld. AO. 14. In our view this amounts to gross violation of principles of natural Justice. We draw our support from the decision of Hon’ble Supreme Court in the case of Andaman Timber Industries versus CCE reported in (2015) 62 Taxmann.com 3, wherein Hon’ble court observed as under: “According to us, not allowing the assessee to cross- examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of natural ju…

Himanshu Chowdhary, Faridabad vs. ITO, Ward- 1(3), Faridabad

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

ITA 7772/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Nov 2018AY 2014-15

Bench: Shri H.S. Sidhu[Assessment Year: 2014-15]

For Appellant: Shri P.C. Parwal, CA &For Respondent: Shri SL Anuragi, Sr. DR
Section 10Section 143(1)Section 143(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER [Assessment Year: 2014-15] HIMANSHU CHOWDHARY, Vs. I.T.O, WARD 1(3) C/O M/S MALHOTRA KHANDELWAL FARIDABAD & CO., CAs, 41-46, HARDWARE CHOWK, NEAR GOVERNMENT PRESS, FARIDABAD HARYANA - 121001 (PAN: AFFPC8696G) [Appellant] [RESPONDENT] Assessee by : Shri P.C. Parwal, CA & Sh. R.K. Khandelwal, CA Revenue by : Shri SL Anuragi, Sr. DR. ORDER This appeal by the assessee is preferred against the order of the Ld. Commissioner of Income Tax [Appeals], Faridabad dated 29.11.2017 pertaining to assessment y…

Sh. Gurinder Singh Toor, Nawanshahr vs. ITO, Chandigarh

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

ITA 1300/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh16 Nov 2018AY 2010-11
For Appellant: Shri. Sudhir SehgalFor Respondent: Smt. Chandrakanta

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य एवं, डा. बी.आर.आर. कुमार, लेखा सद"य BEFORE: SMT. DIVA SINGH, JM & Dr. B.R.R. KUMAR , AM आयकर अपील सं./ ITA NO. 1300/Chd/2016 "नधा"रण वष" / Assessment Year : 2010-11 Sh. Gurinder Singh Toor The ITO बनाम #644, Sector-11, Chandigarh Ward-1(4), Chandigarh New Address: Sh. Gurinder Singh Toor M/s A.N. Diesel Pvt. Ltd. Chandigarh Road, Nawashahr "थायी लेखा सं./PAN NO: AEQPT0072H अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri. Sudhir Sehgal राज"व क…