Ankit Aqrochem (P.) Ltd. v. JCIT Rajasthan High Court

89 Taxmann.com 45High Court2018#2255 most cited

What is Ankit Aqrochem (P.) Ltd. v. JCIT Rajasthan High Court authority for?

An assessee cannot object to reassessment proceedings by demanding the source of information that led the Assessing Officer to believe that income had escaped assessment. Reassessment is justified when based on information from authorities like the Director of Income Tax (DIT) about bogus accommodation entries.

51

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

Ankit Aqrochem · reassessment · section 147 · section 148 · DIT information · bogus accommodation entries · share application money · source of information · escaped assessment

Sections most often in play

Section 147Section 148Section 68Section 132(4)Section 142(1)Section 143(1)Section 143(3)Section 149

Issues it is cited on

section 147(b)section 147(1)section 147(a)sanction under section 151approval under section 151live linkthird party informationsection 43casection 151(1)borrowed satisfactionbeyond four yearsnon application of mind

Judgments citing Ankit Aqrochem (P.) Ltd. v. JCIT Rajasthan High Court

Shri Sunder Das Sonkia, Jaipur vs. ITO, Ward 1(2), Jaipur

In the result, the appeal of the assessee is allowed partly and the appeal of the Revenue is dismissed

ITA 1383/JPR/2019[2010-11]Status: DisposedITAT Jaipur18 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1383/Jp/2019 Assessment Year: 2010-11 Shri Sunder Das Sonkia, Cuke I.T.O., Vs. Sonkia Bhawan, Sms, Highway, Ward-1(2), Jaipur. Jaipur. Pan No.: Akhps 7413 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 09/Jp/2020 Assessment Year: 2010-11 I.T.O., Cuke Shri Sunder Das Sonkhiya, Vs. Ward-1(2), Prop.- M/S Naveen Jewellers, Jaipur. Sonkhiya Bhawan, Chaura Rasta, Jaipur. Pan No.: Akhps 7413 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.R. Sharma (Ca) & Shri Rajnikant Bhatra (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeal Filed By The Assessee & The Cross Appeal Filed By The Revenue Arise Against The Order Of The Ld. Cit(A)-4, Jaipur Dated 08/11/2019 For The A.Y. 2010-11. The Grounds Taken By The Assessee & The Revenue Are As Under:

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 132Section 143Section 143(3)Section 145(3)Section 147Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1383/JP/2019 Assessment Year: 2010-11 Shri Sunder Das Sonkia, cuke I.T.O., Vs. Sonkia Bhawan, SMS, Highway, Ward-1(2), Jaipur. Jaipur. PAN No.: AKHPS 7413 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 09/JP/2020 Assessment Year: 2010-11 I.T.O., cuke Shri Sunder Das Sonkhiya, Vs. Ward-1(2), Prop.- M/s Naveen Jewellers, Jaipur. Sonkhiya B…

Maheshwari Roller Flour Mills Pvt Ltd, New Delhi vs. ITO Ward - 16(1), New Delhi

In the result, appeal of the Assessee allowed

ITA 4257/DEL/2019[2009-10]Status: DisposedITAT Delhi15 Dec 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Raj Kumar, C.AFor Respondent: Shri Prakash Duby, Sr. DR
Section 143(1)Section 147Section 148Section 150(1)Section 150(2)Section 2Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC-II” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.4257/Del./2019 Assessment Year 2009-2010 Maheshwari Roller Flour Mills Pvt. Ltd., New Delhi. The Income Tax Officer, PAN AAACM1075C [vs. C/o. Raj Kumar & Ward – 16 (1), Associates, CA, L-7A (LGF), South Extn. Part-II, New Delhi. New Delhi – 110 002. (Applicant) (Respondent) For Assessee : Shri Raj Kumar, C.A. Shri Sumit Goel, C.A. For Revenue : Shri Prakash Duby, Sr. DR Date of Hearing : 10.12.2020 Date of Pronouncement : 17.12.2020 ORDER PER BHAVNESH SAI…

Neel Builders Pvt Ltd, New Delhi vs. ITO Ward - 18(1), New Delhi

In the result, the appeal of assessee is allowed

ITA 6336/DEL/2019[2008-09]Status: DisposedITAT Delhi02 Dec 2020AY 2008-09

Bench: Shri Bhavnesh Saini

For Appellant: For RevenueFor Respondent: Shri Ved Prakash Mishra, Sr. Dr
Section 132Section 143(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.6336/Del./2019 Assessment Year 2008-09 Neel Builders Pvt. Ltd. Income Tax Officer, C/o Kapil Goel, Adv. vs. Ward 18(1), F-26/124, Sector-7, New Delhi. Rohini, New Delhi. PAN No. AABCN9572C (Appellant) (Respondent) Shri Kapil Goel, Advocate For Assessee : For Revenue : Shri Ved Prakash Mishra, Sr. Dr Date of Hearing : 23.11.2020 Date of Pronouncement : 02.12.2020 ORDER This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-37, New Delhi dated 28.06.2019 for AY 2008-09…

Vrc Township P Ltd., Delhi vs. ITO, New Delhi

In the result, appeal of the Assessee allowed

ITA 1503/DEL/2017[2007-08]Status: DisposedITAT Delhi14 Oct 2020AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Suresh K. Gupta, C.AFor Respondent: Ms. Shalini Verma, Sr. D.R
Section 143(1)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.1503/Del./2017 Assessment Year 2007-2008 VRC Township Pvt. Ltd., The Income Tax Officer, Plot No.16, Rohtak Road, Paschim Vihar Ext. Ward – 17 (1), [vs. Paschim Vihar, Delhi. PIN – 110 063. New Delhi. PAN AACCV1750F (Appellant) (Respondent) For Assessee : Shri Suresh K. Gupta, C.A. For Revenue : Ms. Shalini Verma, Sr. D.R. Date of Hearing : 13.10.2020 Date of Pronouncement : 14.10.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed…

O.P.Yadav, New Delhi vs. DCIT, Central Circ Le-15, New Delhi

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

ITA 5523/DEL/2018[2000-01]Status: DisposedITAT Delhi10 Sept 2020AY 2000-01

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

Section 133(6)Section 143(3)Section 144Section 147Section 148Section 158B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.5523/Del./2018 Assessment Year: 2000-01 Shri O.P. Yadav, Vs. DCIT, D-84, Anand Niketan, Central Circle -15, New Delhi New Delhi. PAN :AAAPY2870L (Appellant) (Respondent) Appellant by Shri Kapil Goel, Adv. Respondent by Ms. Rakhi Vimal, Sr.DR Date of hearing 02.09.2020 Date of pronouncement 10.09.2020 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 17/05/2018 passed by the Learned CIT(Appeals)-42, New Delhi [in short ‘…

Behat Holdings Ltd., New Delhi vs. ITO Ward-4(3), New Delhi

In the result, appeal of Assessee allowed

ITA 8066/DEL/2019[2010-11]Status: DisposedITAT Delhi15 Jan 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.AFor Respondent: Shri Ved Prakash Mishra, Sr. DR
Section 133(6)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.No.8066/Del./2019 Assessment Year 2010-2011 M/s. Behat Holdings Ltd., The Income Tax Officer, 14, 4380/4B Murari Lal vs., Ward-4(3), Room No.385A, Street, Ansari Road, Daryaganj, Central Delhi C.R. Building, PIN - 110 002. New Delhi. PAN AADCB7691L (Appellant) (Respondent) Shri Ashwani Kumar, C.A. Shri Rohit Jain, Advocate, For Assessee : Shri Deepesh Jain, C.A. And Shri Arpit Goel, C.A. For Revenue : Shri Ved Prakash Mishra, Sr. DR Date of Hearing : 08.01.2020 Da…

Goel Wax (P) Ltd., New Delhi vs. ITO, Ward-11(4), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2075/DEL/2018[2008-809]Status: DisposedITAT Delhi07 Jan 2020AY 2008-809

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

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 139(1)Section 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S GOEL WAX (P) LTD., Vs. ITO, WARD 11(4), C/O RAJ KUMAR & ASSOCIATES, NEW DELHI CAs, L-7A, SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AAACG0121F) (Appellant) (Respondent) Assessee by : Sh. Raj Kumar, CA Department by : Sh. Manoj Kumar Chopra, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-35, New Delhi on 01.12.2017 in relation to the assessment year 2008-09 on the following grounds:- 1. That under the facts and c…

Jai Pal, Panipat vs. ITO Ward 2, Panipat

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 2750/DEL/2019[2010-11]Status: DisposedITAT Delhi06 Jan 2020AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Ms. Mansi Jain, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 JAI PAL, Vs. ITO, WARD-2, H.NO. 2198, E-BLOCK, PANIPAT ANSAL SUSHANT CITY, PANIPAT HARYANA (PAN: ASCPS2095M) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Ms. Mansi Jain, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A), Karnal on 23.01.2019 in relation to the assessment year 2010-11 on the following grounds:- 1. On the facts and circumstances of the case, the or…

Apc Air Systems P.Ltd, New Delhi vs. ITO, Ward-3(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 4715/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Jan 2020AY 2008-09

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

For Appellant: Mrs. Sonia Rani, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 144Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 APC AIR SYSTEMS P. LTD., Vs. ITO, WARD-3(1), 1/7236, EAST GORAKH PARK, NEW DELHI BEHIND HANUMAN MANDIR, SHAHDARA, NEW DELHI – 110 032 (PAN: AAECA7472P) (Appellant) (Respondent) Assessee by : Mrs. Sonia Rani, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-I, New Delhi on 08.05.2018 in relation to the assessment year 2008-09 on the following grounds:- 1. That the Ld. CIT(A) err…

Giggle Infotech Pvt. Ltd., New Delhi vs. ITO, Ward- 10(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 1284/DEL/2018[2008-09]Status: DisposedITAT Delhi01 Jan 2020AY 2008-09

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

For Appellant: Sh. Deepak Ostwal, FCAFor Respondent: Sh. Pradeep Singh Gautam, Sr.DR
Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2008-09 M/S GIGGLE INFOTECH PVT. Vs. ITO, WARD 10(1), LTD., NEW DELHI C/O D. OSTWAL & ASSOCIATES, 310, COMPETENT HOUSE, F-14, MIDDLE CIRCLE, CONNAUGHT PLACE, NEW DELHI – 110 001 (PAN: AACCG6898F) (Appellant) (Respondent) Assessee by : Sh. Deepak Ostwal, FCA Department by : Sh. Pradeep Singh Gautam, Sr.DR.. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-35, New Delhi on 09.11.2017 in relation to the assessment year 2008-09 on the follo…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.4749/Del./2019 Assessment Year 2010-2011 M/s. Charbhuja Marmo The Principal (India) Pvt. Ltd., New Delhi – 110 015. Commissioner of Income PAN AADCC5143L vs C/o. Shri Kapil Goel, Tax – 2, Room No.394, Advocate, F-26/124, Sector-7, Rohini, C.R. Building, New Delhi. Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Ms. Nidhi Srivastava, CIT-DR Date of Hearing : 17.12.2019 Date of Pronouncement : 31.12.2019 ORD…

Tara Alloys Ltd., New Delhi vs. ITO, Ward- 16(1), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 5407/DEL/2018[2007-08]Status: DisposedITAT Delhi19 Dec 2019AY 2007-08

Bench: Shri H.S. Sidhuassessment Year : 2007-08

For Appellant: Sh. Nippun Mittal, CAFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2007-08 TARA ALLOYS LTD., Vs. ITO, WARD 16(1), 102, HARSHA HOUSE, NEW DELHI KARAMPURA COMMERCIAL COMPLEX, NEW DELHI – 110 015 (PAN: AAACT0545N) (Appellant) (Respondent) Assessee by : Sh. Nippun Mittal, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-16, New Delhi on 30.05.2018 in relation to the assessment year 2007-08 on the following grounds:- 1. On the facts and circumstances of th…

Heat Flown Electricals Pvt. Ltd., New Delhi vs. ITO, Ward- 11(2), New Delhi

In the result, the Appeal filed by the Assessee stands partly allowed

ITA 3692/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhuassessment Year : 2010-11

For Appellant: Ms. Rano Jain, Adv. & Sh. PranshuFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 147Section 148Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2010-11 HEAT FLOWN ELECTRICALS PVT. Vs. ITO, WARD 11(2), LTD., NEW DELHI 207, ALLIED HOUSE, 2, OLD ROHTAK ROAD, INDERLOK, NEW DELHI – 35 (PAN: AABCH0771R) (Appellant) (Respondent) Assessee by : Ms. Rano Jain, Adv. & Sh. Pranshu Singhal, CA Department by : Sh. Pradeep Singh Gautam, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-4, New Delhi on 29.03.2019 in relation to the assessment year 2010-11 on the following grounds:- 1.…

Neelam Arora, New Delhi vs. ITO, Ward-36(4), New Delhi

In the result, all the five appeals filed by the respective assesses are allowed

ITA 2689/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhui.T.A. No. 2689/Del/2019 Assessment Year: 2010-11 Neelam Arora, Vs. Ito, Ward-36(4), C/O Kapil Goel, Adv. New Delhi F-26/124, Sector-7, Rohini, Delhi – 85 (Pan: Afkpa9328J) (Assessee) (Respondent Assessee By : Shri Kapil Goel, Adv. Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 2689/Del/2019 Assessment Year: 2010-11 NEELAM ARORA, vs. ITO, WARD-36(4), C/O KAPIL GOEL, ADV. NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI – 85 (PAN: AFKPA9328J) (ASSESSEE) (RESPONDENT Assessee by : Shri Kapil Goel, Adv. Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 20.11.2018 passed by the Ld. CIT(A)-12, New Delhi on the following grounds:- 1. That order passed by Ld AO dated 29/12/2017 and further order passed by ld…

Blue Chip Developers (P) Ltd., New Delhi vs. ITO, Ward- 5(1), New Delhi

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

ITA 1061/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhui.T.A. No. 1061/Del/2019 Assessment Year: 2009-10 Blue Chip Developers (P) Ltd., Vs. Ito, Ward-5(1), C/O Raj Kumar & Associates, Cas New Delhi L-7A (Lgf), South Extension, Part-2, New Delhi – 49 (Pan: Aabcb4432B) (Assessee) (Respondent Assessee By : Shri Raj Kumar, Ca & Sh. Sumit Goel, Ca Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri Raj Kumar, CA & Sh. Sumit Goel, CAFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 151Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1061/Del/2019 Assessment Year: 2009-10 BLUE CHIP DEVELOPERS (P) LTD., vs. ITO, WARD-5(1), C/O RAJ KUMAR & ASSOCIATES, CAs NEW DELHI L-7A (LGF), SOUTH EXTENSION, PART-2, NEW DELHI – 49 (PAN: AABCB4432B) (ASSESSEE) (RESPONDENT Assessee by : Shri Raj Kumar, CA & Sh. Sumit Goel, CA Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 15.01.2019 passed by the Ld. CIT(A)-2, New Delhi on the following grounds:- 1. That under the f…

Anurag, Ghaziabad vs. ITO, Ward-1(1), Ghaziabad

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

ITA 1023/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Nov 2019AY 2010-11

Bench: Shri H.S. Sidhui.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 Anurag, Vs. Ito, Ward-1(1), E-26, Shastri Nagar, Ghaziabad Meerut Uttar Padesh Pin: 250002 (Pan: Aawpa7602C) (Assessee) (Respondent Assessee By : Shri M.P. Rastogi, Adv. Revenue By : Shri Pradeep Singh Gautam, Sr. Dr.

For Appellant: Shri M.P. Rastogi, AdvFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 148Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. No. 1023/Del/2019 Assessment Year: 2010-11 ANURAG, vs. ITO, WARD-1(1), E-26, SHASTRI NAGAR, GHAZIABAD MEERUT UTTAR PADESH PIN: 250002 (PAN: AAWPA7602C) (ASSESSEE) (RESPONDENT Assessee by : Shri M.P. Rastogi, Adv. Revenue by : Shri Pradeep Singh Gautam, Sr. DR. ORDER The Assessee has filed this appeal against the impugned order dated 04.11.2018 passed by the Ld. CIT(A), Ghaziabad on the following grounds:- 1. That there was no valid assumption of jurisdiction u/s. 147/148 of the Income Tax Act, 1…

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…

Ganesh Ganga Investments Pvt. Ltd., Delhi vs. ITO, Ward- 10(1), New Delhi

In the result, appeal of Assessee allowed

ITA 1579/DEL/2019[2010-11]Status: DisposedITAT Delhi07 Nov 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri Rajeev Ahuja, AdvocateFor Respondent: Ms. Parmit M. Biswas, CIT-DR
Section 132Section 133(6)Section 143(1)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.1579/Del./2019 Assessment Year 2010-2011 M/s. Ganesh Ganga The Income Tax Officer, Investments Pvt. Ltd., Ward – 10 (1), Room A-52, Top Floor, Street vs., No.206A, C.R. Building, No.1, Gurunanakpura, I.P. Estate, New Delhi. Laxmi Nagar, Delhi–110 092. PIN – 110 002. PAN AAACG2710J (Appellant) (Respondent) Shri Raj Kumar, C.A. And For Assessee : Shri Rajeev Ahuja, Advocate Shri Sumit Goel, C.A. For Revenue : Ms. Parmit M. Biswas, CIT-DR Date of Hearing : 10…

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…