Ashok Chaddha v. ITO

337 ITR 399High Court2011#341 most cited

What is Ashok Chaddha v. ITO authority for?

In search assessments under section 153A, a notice under section 143(2) is not required if a notice under section 153A(1)(a) has been issued. Modest or customary jewellery, commensurate with age and status, found during a search, especially if it is 'Stridhan' or falls within CBDT guidelines, cannot be added as unexplained income.

252

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

Ashok Chaddha v. ITO · section 153A assessment · section 143(2) notice · unexplained jewellery · Stridhan · CBDT Instruction 1916 · section 69A addition · search assessment procedure · modest customary jewellery · no specific notice 143(2)

Also reported as

20 Taxmann.com 38769 DTR 82

Sections most often in play

Section 143(3)Section 153ASection 132Section 143(2)Section 142(1)Section 148Section 115BBESection 68
Read the full judgment

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 271aab(1a)section 37bsection 271aaatime barred assessmentsection 245dsection 144baincome tax settlement commissionsection 153a(1)(a)unexplained jewellery

Judgments citing Ashok Chaddha v. ITO

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai-400020

ITA 1268/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Apr 2024AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Citron Infraproject Ltd., Mumbai-400005 vs. Dy Commissioner of Income Tax, Central Circle-7(2), Mumbai-20

ITA 1267/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Apr 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM ITA No. 1271/Mum/2022 (Assessment Year: 2013-14) ITA No. 1273/Mum/2022 (Assessment Year: 2015-16) ITA No. 1275/Mum/2022 (Assessment Year: 2016-17) SVP Southwest Industries Ltd. The Deputy Commissioner (Formerly, Platinum Textile of Income Tax Room No.658, 6th Floor, Ltd.) Vs. 97/99, 9th floor, Maker Aaykar Bhavan, Tower ‗F‘, Mumbai-400 020 Cuff Parade, Mumbai-400 005 (Appellant) (Respondent) PAN No. AABCN1537H SVP southwest Industries Ltd; A.Y. 16-17 & Ors (Assessment Year: 2012-13) ITA No…

Kavita Kapilashrami, Gurgaon vs. ACIT, Central Circle-16, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 1398/DEL/2022[2009-10]Status: DisposedITAT Delhi05 Apr 2024AY 2009-10

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri T.M.Shivakumar, AdvFor Respondent: Mr. Waseem Arshad, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 1398 & 1397/Del/2022 (AYs: 2009-10 and 2019-20) Smt Kavita Kapilashrami, Vs. DCIT, 1002, Tower-4, Vipul Central Circle-16, Belmonte, Gold Course New Delhi Road, Sector-53, Gurgaon, Haryana (Appellant) (Respondent) PAN:AFBPK2729J Assessee by : Shri T.M.Shivakumar, Adv Ms. Kirti Kishore, Adv Ms. Sanjana, Adv Revenue by: Mr. Waseem Arshad, CIT DR Date of Hearing 09/01/2024 Date of pronouncement 05/04/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1…

Kavita Kapilashrami, Gurgaon vs. ACIT, Central Circle-16, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 1397/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri T.M.Shivakumar, AdvFor Respondent: Mr. Waseem Arshad, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 1398 & 1397/Del/2022 (AYs: 2009-10 and 2019-20) Smt Kavita Kapilashrami, Vs. DCIT, 1002, Tower-4, Vipul Central Circle-16, Belmonte, Gold Course New Delhi Road, Sector-53, Gurgaon, Haryana (Appellant) (Respondent) PAN:AFBPK2729J Assessee by : Shri T.M.Shivakumar, Adv Ms. Kirti Kishore, Adv Ms. Sanjana, Adv Revenue by: Mr. Waseem Arshad, CIT DR Date of Hearing 09/01/2024 Date of pronouncement 05/04/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1…

DCIT Central Circle 2(4), Chennai vs. Shri Vivek Papisetty, Chennai

The appeal of the revenue stand dismissed

ITA 405/CHNY/2023[2015-16]Status: DisposedITAT Chennai02 Apr 2024AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.405/Chny/2023 (िनधा"रण वष" / Assessment Year: 2015-16) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.19/Chny/2023 (In Ita No.405/Chny/2023) (िनधा"रण वष" / Assessment Year: 2015-16) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2015-16 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 143(3)

…P Nos.3023 & ors. of 2020 dated 09.04.2021), it was held that there was no requirement for issue of notice u/s 143(2) for completion of assessment u/s 153A. This decision relied on the decision of Hon’ble Delhi High Court in the case of Ashok Chaddha vs. ITO (337 ITR 399) and various other decisions. Therefore, this legal ground was also rejected. 5.2 The assessee assailed the impugned addition on merits by way of elaborate written submissions which have been extracted on para no. 28 of impugned order. The assessee’s main contention was that the seized documents had no evidentiary value since it was unsigned and…

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

In the result, the appeal of the revenue stand dismissed

ITA 212/CHNY/2023[2017-18]Status: DisposedITAT Chennai02 Apr 2024AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.212/Chny/2023 (िनधा"रण वष" / Assessment Year: 2017-18) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.9/Chny/2023 (In Ita No.212/Chny/2023) (िनधा"रण वष" / Assessment Year: 2017-18) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 132Section 132(4)Section 143(3)

…023 & ors. of 2020 dated 09.04.2021) wherein it was held that there was no requirement for issue of notice u/s 143(2) for completion of assessment u/s 153A. This decision relied on the decision of Hon’ble Delhi High Court in the case of Ashok Chaddha vs. ITO (337 ITR 399) and various other decisions. Therefore, this legal ground was also rejected. 3.5 The assessee also raised the issue of violation of principle of natural justice. However, Ld. CIT(A) noted that the assessee was afforded adequate opportunities to furnish written submissions / explanation along with necessary supporting evidences during the course…

DCIT, Central Circle-2.4, Chennai vs. Shri Vivek Papisetty, Chennai

The appeal of the revenue stands dismissed

ITA 211/CHNY/2023[2016-17]Status: DisposedITAT Chennai02 Apr 2024AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.211/Chny/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Dcit Shri Vivek Papisetty बनाम Central Circle-2(4) No.17/184, Y Block, First Street, 6Th Main Road, Anna Nagar, Chennai. / Vs. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Appellant) : (!"थ" / Respondent) & 2. Cross Objection No.8/Chny/2023 (In Ita No.211/Chny/2023) (िनधा"रण वष" / Assessment Year: 2016-17) बनाम/ Shri Vivek Papisetty Dcit No.17/184, Y Block, First Street, Vs. Central Circle-1(4) 6Th Main Road, Anna Nagar, Chennai. Chennai-600 040. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Brcpp-6180-N (अपीलाथ"/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)- Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Y. Sridhar (Fca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 10-01-2024 घोषणाकीतारीख /Date Of Pronouncement : 02-04-2024 आदेश / O R D E R Per Bench 1.1 Aforesaid Appeal By Revenue For Assessment Year (Ay) 2016-17 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri Y. Sridhar (FCA)-Ld. ARFor Respondent: Shri V. Nandakumar (CIT)- Ld. DR
Section 132Section 143(3)

…023 & ors. of 2020 dated 09.04.2021) wherein it was held that there was no requirement for issue of notice u/s 143(2) for completion of assessment u/s 153A. This decision relied on the decision of Hon’ble Delhi High Court in the case of Ashok Chaddha vs. ITO (337 ITR 399) and various other decisions. Therefore, this ground was rejected. 5.2 The assessee urged another legal ground that satisfaction was not recorded by AO before issuance of notice u/s 153C. However, the same was rejected by Ld. CIT(A) with the observation that AO duly recorded satisfaction for issue of notice u/s 153C in order sheet dated 04-12-201…

Dilip B. Patel, Mumbai vs. DCIT (OSD)-II, Cen RG 7, Mumbai

ITA 355/MUM/2012[2009-10]Status: DisposedITAT Mumbai30 Jan 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am

For Appellant: Revenue byFor Respondent: Shri Pavan Ved
Section 132Section 142(1)Section 153CSection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S RIFAUR RAHMAN, AM Dilip B Patel आयकर अपील सं /I.T.A. No. 354/Mum/2012 (निर्धारण वर्ष / Assessment Year: 2008-09) आयकर अपील सं /I.T.A. No. 355/Mum/2012 (निर्धारण वर्ष / Assessment Year: 2009-10) बनाम / DCIT(OSD-II, CR-7) C-1, Flat No. 1504, Satellite Vs. Aayakar Bhavan, 4th Classic, Station Road, Jogeshwari (E), Mumbai- 400068. Floor, Room No. 214, Mumbai-400020. आयकर अपील सं /I.T.A. No. 5641/Mum/2015 (निर्धारण वर्ष / Assessment Year: 2009-10) Dilip B Patel बनाम / DCIT(OSD-II, CR-7) C-1, Flat No. 1504, Satellite Vs…

Assistant Commissioner of Income Tax, Chennai vs. Prakash Ferrous Industries Private Limited, Chennai

In the result, the appeal filed by the Revenue as well as Cross

ITA 693/CHNY/2023[2020]Status: DisposedITAT Chennai20 Dec 2023

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.693/Chny/2023 िनधा"रण वष"/Assessment Year: 2020-21 & C.O. No. 27/Chny/2023 [In I.T.A. No.693/Chny/2023] The Assistant Commissioner Of Vs. M/S. Prakash Ferrous Industries Income Tax, Private Limited, Central Circle 1(1), New No. 36, New Avadi Road, Chennai. Kilpauk, Chennai 600 010. [Pan:Aaecp7094C] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Nilay Baran Som, Cit Assessee By : Shri Shashi Kumar Agarwal, Ca सुनवाई की तारीख/ Date Of Hearing 07.12.2023 : घोषणा की तारीख /Date Of Pronouncement : 20.12.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue & The Cross Objections Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 23.03.2023 Relevant To The Assessment Year 2020-21. The Revenue Has Raised Following Grounds: 1. The Order Of The Id. Commissioner Of I. T. (Appeals) Is Erroneous On Facts Of The Case & In Law. 2. The Learned Cit(A) Erred In Deleting The Addition Made U/S. 69A Of The It Act, Towards Unexplained Money, Amounting To Rs. 96,54,335/- , Without

For Appellant: Shri Shashi Kumar Agarwal, CAFor Respondent: Shri Nilay Baran Som, CIT
Section 132Section 142(1)Section 153CSection 69ASection 69C

…of the Act is not mandatory for finalization of assessment under section 153A of the Act. 9.1 With regard to issuing notice under section 143(2) of the Act while finalizing assessment under section 153A of the Act, in the case of Ashok Chaddha v. ITO [2011] 337 ITR 399 (Delhi), the Hon’ble Delhi High Court has observed and held as under: There is no specific provision in the Act requiring the assessment made under section 153A to be after issue of notice under section 143(2). The words “so 10 I.T.A. No. 693/Chny/23 & C.O. No. 27/Chny/23 far as may be” in clause (a) of sub section (1) of Section 153A could not b…

Kirti Singh, Bulandshahr vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee in ITA

ITA 977/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Dec 2023AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Mohit Choudhary, CAFor Respondent: Mr. Waseem Arshand, CIT(DR)
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.As. No.977 & 1067/DEL/2023 Assessment Year 2021-22 & 2021-22 Kirti Singh, Assistant Commissioner of Income 83A, Amba Enclave, Vs. Tax, Bulandshahr, Central Circle-II, Panni Nagar, Near Sugar Mill, Noida. Bulandshahr. TAN/PAN: BCIPS0612K (Appellant) (Respondent) Appellant by: Shri Mohit Choudhary, CA Shri Harish Choudhary, CA Ms. Mitika Choudhary, Adv. Ms. Neetu Jain, CA Shri Ankur Rastogi Respondent by: Mr. Waseem Arshand, CIT(DR) Date of hearing: 18 10 2023…

Kirti Singh, Bulandshahr vs. ACIT Central Circle-II, Noida

In the result, the appeal of the assessee in ITA

ITA 1067/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Dec 2023AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Mohit Choudhary, CAFor Respondent: Mr. Waseem Arshand, CIT(DR)
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.As. No.977 & 1067/DEL/2023 Assessment Year 2021-22 & 2021-22 Kirti Singh, Assistant Commissioner of Income 83A, Amba Enclave, Vs. Tax, Bulandshahr, Central Circle-II, Panni Nagar, Near Sugar Mill, Noida. Bulandshahr. TAN/PAN: BCIPS0612K (Appellant) (Respondent) Appellant by: Shri Mohit Choudhary, CA Shri Harish Choudhary, CA Ms. Mitika Choudhary, Adv. Ms. Neetu Jain, CA Shri Ankur Rastogi Respondent by: Mr. Waseem Arshand, CIT(DR) Date of hearing: 18 10 2023…

Chandra Pal, New Delhi vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee is allowed

ITA 978/DEL/2023[2021-22]Status: DisposedITAT Delhi17 Nov 2023AY 2021-22

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mohit Choudhary, CAFor Respondent: Sh. T James Singson, CIT-DR
Section 132Section 142(1)Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 978/Del/2023 : Asstt. Year: 2021-22 Chandra Pal, Vs The ACIT, Centre Circle-II, C-8/8787, Vasant Kunj, New Delhi Noida 110070 (APPELLANT) (RESPONDENT) PAN No. AINPP 1209 K Assessee by : Sh. Mohit Choudhary, CA Sh. Harish Choudhary, CA Sh. Mithika Choudhary, Adv. Revenue by : Sh. T James Singson, CIT-DR Date of Hearing: 31.08.2023 Date of Pronouncement: 17.11.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by assessee against the order of L…

DCIT Central Circle-2(4), Mumbai vs. Ronak Gems Private Limited, Mumbai

In the result, appeal of the Revenue is allowed for statistical

ITA 1496/MUM/2023[2017-2018]Status: DisposedITAT Mumbai15 Nov 2023AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2017-18 Dcit Central Circle- 2(4) M/S Ronak Gems Pvt Ltd Room No. 802, 8Th Floor, 311, Mehta Bhavan, Shop No. Vs. Prathishtha Bhavan, M.K. 5, Opp. Charni Road, Road Churchgate, Mumbai- 400 004 Mumbai- 400020 Pan No. Aabcr 7550 G Appellant Respondent Assessee By : Mr. Nishit Gandhi, Ms. Madhuri Tambe & Aishwarya Wanikar Revenue By : Smt. Sanyogita Nagpal, Cit-Dr : Date Of Hearing 09/11/2023 Date Of Pronouncement : 15/11/2023

For Appellant: Mr. Nishit Gandhi, Ms. MadhuriFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2017-18 DCIT Central Circle- 2(4) M/s Ronak Gems Pvt Ltd Room No. 802, 8th Floor, 311, Mehta Bhavan, Shop No. Vs. Prathishtha Bhavan, M.K. 5, Opp. Charni Road, Road Churchgate, Mumbai- 400 004 Mumbai- 400020 PAN No. AABCR 7550 G Appellant Respondent Assessee by : Mr. Nishit Gandhi, Ms. Madhuri Tambe & Aishwarya Wanikar Revenue by : Smt. Sanyogita Nagpal, CIT-DR : Date of Hearing 09/11/2023 Date of pronouncement : 15/11/2023 ORDER PER OM PRAKASH…

Preeti Singh, New Delhi vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee is allowed

ITA 980/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Nov 2023AY 2021-22

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mohit Chaudhary, CAFor Respondent: Ms. Monika Dhami, CIT-DR
Section 132Section 142(1)Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 980/Del/2023 : Asstt. Year: 2021-22 Preeti Singh, Vs The ACIT, Centre Circle-II, C-8/8787, Vasant Kunj, New Delhi Noida 110070 (APPELLANT) (RESPONDENT) PAN No. BBSPS 7712 M Assessee by : Sh. Mohit Chaudhary, CA Sh. Harish Chaudhary, CA Ms. Neetu Jain, CA Revenue by : Ms. Monika Dhami, CIT-DR Date of Hearing: 29.08.2023 Date of Pronouncement: .11.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by assessee against the order of Ld. CIT(A)-4,…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Ait, Central Circle, Ghaziabad vs. Ankit Sharma, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2125/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Nidhi Sharma, New Delhi

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2124/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Ankit Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Jaswinder Kaur Anand, Delhi vs. ACIT Central Circle-1, Delhi

In the result, the appeal of the revenue on this ground is dismissed

ITA 1146/DEL/2021[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 132Section 133ASection 269SSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1145/Del/2021 : Asstt. Year : 2018-19 Mrs. Jasmine Anand, Vs ACIT, H-5/2, Model Town-II, Central Circle-01, New Delhi-110009 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AWWPA6361N ITA No. 60/Del/2022 : Asstt. Year : 2018-19 ACIT, Vs Mrs. Jasmine Anand, Central Circle-01, H-5/2, Model Town-II, New Delhi-110055 New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AWWPA6361N ITA No. 1146/Del/2021 : Asstt. Year : 2018-19 Jaswinder Kaur Anand, Vs ACIT, G-18, Pushpanja…