Atul Kumar Jain v. DCIT TTJ 064 786 (Del) ACIT Vs. Kirori Lal Aggarwal

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE 03, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

SUPER CASSETTES INDUSTRIES PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

SUPER CASSETTES INDUSTRIES PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI vs. BHUSHAN DUA, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. BHUSHAN DUA, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

MOHIT GUPTA HUF,DELHI vs. ITO WARD 44(6), DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

CHETNA SUNDARAM,JANAK PURI DELHI vs. DCIT, CIRCLE 70(1), DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

DEVENDER KUMAR,ROHTAK vs. ITO, WARD 1, ROHTAK

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

ACIT, NEW DELHI vs. SMT. SHASHI MEHTA, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

PARAMASIVAM MAHALINGAM,GHAZIABAD vs. ACIT, CENTRAL CIRCLE-6, NEW DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…Neeraj Goel Vs. ACIT In ITA No. 5951/Del./2017 3. ACIT V Layer Exports P. Ltd. [2017] 184 TTJ 469 (MUM) 4. Nishant Construction Pvt. Ltd. V ACIT in ITA No. 1502/AHD/2015 5. ITO v. Kranti Impex (IT Appeal No. 1229/Mumbai/2013) 6. Asst. CIT v. Karodilal Agarwal 50 TTJ 393 19.23 The primary legal contention of the appellant raised by the appellant that as per the provisions of section 65B of the Indian Evidence Act, 1872, whatsapp messages, emails, etc are merely a piece of paper not having any evidentiary value is first taken up for adjudication. 19.24 We rely on the judgement of Hon'ble Supreme Court in the case…

ACIT, NEW DELHI vs. M/S. MAJESTIC PROPERTIES PVT. LTD., NEW DELHI

In the result, all the appeals of the revenue are dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

…Dakeshwari Cotton Mills Ltd Vs. CIT 26 ITR 775, 82 (SC). Further reliance is placed on following cases that no addition could be made merely on the basis of uncorroborated loose papers: Atul Kumar Jain Vs. DCIT TTJ 064 786 (Del) ACIT Vs. Kirori Lal Aggarwal 50 TTJ 393 (Jab) Kantilal & Bros Vs. ACIT 52 ITD 412 (Pune) ADDI ITO Vs. T. Mudduveerappa Sons 45 ITD 12 (Bang) M. V. Mathew Vs. ITO 46 TTJ 353 (Coch) ITO Vs. W.D. Estate Pvt. Ltd. 45 ITD 473 (Bom) CIT Vs. SMS Investments Corpn. P Ltd. 207 ITR 364fRaj) CIT (Central II) Vs. K.K. Gupta 308 ITR 230(Delhi) ACIT Vs. Shailesh S. Shah 63 ITD 153 (Bom). “the AO has…