Back Office IT Solutions Pvt. Ltd. v. Union of India

2021 SCC OnLine DEL 2742Reported decision2021#1544 most cited

What is Back Office IT Solutions Pvt. Ltd. v. Union of India authority for?

Circulars issued by statutory authorities are binding on tax administrators and cannot be disregarded in a manner that prejudices the assessee.

73

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Also referred to as

Back Office IT Solutions Pvt. Ltd. v. Union of India · circulars binding on revenue · prejudice to assessee · statutory authorities · tax administrators · section 119 · section 143(3) · section 292B

Sections most often in play

Section 127Section 132Section 143(3)Section 147Section 148Section 148ASection 149Section 151

Issues it is cited on

section 5(8)closely held companyprincipal director general of income-taxaccumulated profitssection 202section 292bsection 292bbsection 260section 282section 260asection 292section 119

Judgments citing Back Office IT Solutions Pvt. Ltd. v. Union of India

Lovely Promoters Private Limited, Kolkata vs. ACIT, Central Circle, Ajmer

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

ITA 770/JPR/2023[2013-14]Status: DisposedITAT Jaipur08 Feb 2024AY 2013-14

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

For Appellant: Shri Mayank Taparia (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 127Section 127(1)Section 132Section 147Section 148Section 148ASection 151Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 770/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2013-14 Lovely Promoters Private ACIT, Limited Central Circle, Vs. 47A 47A, 3rd Floor Zakaria Ajmer. Street, Kolkata-700073. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCL1338C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mayank Taparia (Adv.) jktLo…

DCIT, Central Circle, Ghaziabad vs. Ajay Kumar, Meerut

ITA 594/DEL/2022[2017-18]Status: HeardITAT Delhi29 Dec 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

Ajay Kumar, Meerut vs. DCIT, CC, Ghaziabad

ITA 406/DEL/2022[2018-19]Status: HeardITAT Delhi29 Dec 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

Ajay Kumar, Meerut vs. DCIT, CC, Ghaziabad

ITA 405/DEL/2022[2017-18]Status: HeardITAT Delhi29 Dec 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

Ajay Kumar, Meerut vs. DCIT, CC, Ghaziabad

ITA 404/DEL/2022[2016-17]Status: HeardITAT Delhi29 Dec 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

Vayas Multi Trading Pvt Ltd, New Delhi vs. ACIT, Central Circle-14, New Delhi

The appeal is allowed as above

ITA 2295/DEL/2022[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2012-13 Vayas Multi Trading Pvt. Ltd., Vs Acit, Ajay Kanjhlia & Associates, Central Circle-14, Lgf, The Statesman House, New Delhi. Barakhamba Road, New Delhi – 110 001. Pan: Aabcl1268K (Appellant) (Respondent) Assessee By : Shri C.S. Anand, Advocate Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 12.12.2023 Date Of Pronouncement : .12.2023 Order Per Anubhav Sharma, Jm:

For Appellant: Shri C.S. Anand, AdvocateFor Respondent: Shri Amit Katoch, Sr. DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Vayas Multi Trading Pvt. Ltd., Vs ACIT, Ajay Kanjhlia & Associates, Central Circle-14, LGF, The Statesman House, New Delhi. Barakhamba Road, New Delhi – 110 001. PAN: AABCL1268K (Appellant) (Respondent) Assessee by : Shri C.S. Anand, Advocate Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 12.12.2023 Date of Pronouncement : .12.2023 ORDER PER ANUBHAV SHARMA, JM: This is appeal preferred by the Assessee against the order date…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1529/DEL/2021[2018-2019]Status: DisposedITAT Delhi29 Dec 2023AY 2018-2019

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1528/DEL/2021[2017-2018]Status: DisposedITAT Delhi29 Dec 2023AY 2017-2018

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1527/DEL/2021[2016-2017]Status: DisposedITAT Delhi29 Dec 2023AY 2016-2017

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1526/DEL/2021[2015-2016]Status: DisposedITAT Delhi29 Dec 2023AY 2015-2016

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1525/DEL/2021[2014-2015]Status: DisposedITAT Delhi29 Dec 2023AY 2014-2015

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1524/DEL/2021[2013-2014]Status: DisposedITAT Delhi29 Dec 2023AY 2013-2014

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1523/DEL/2021[2012-2013]Status: DisposedITAT Delhi29 Dec 2023AY 2012-2013

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1512/DEL/2021[2017-2018]Status: DisposedITAT Delhi29 Dec 2023AY 2017-2018

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1511/DEL/2021[2016-2017]Status: DisposedITAT Delhi29 Dec 2023AY 2016-2017

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1510/DEL/2021[2015-2016]Status: DisposedITAT Delhi29 Dec 2023AY 2015-2016

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1509/DEL/2021[2014-2015]Status: DisposedITAT Delhi29 Dec 2023AY 2014-2015

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1508/DEL/2021[2013-2014]Status: DisposedITAT Delhi29 Dec 2023AY 2013-2014

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1507/DEL/2021[2012-2013]Status: DisposedITAT Delhi29 Dec 2023AY 2012-2013

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1497/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Dec 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Back Office IT Solutions Pvt. Ltd. v. Union of India (2021 SCC OnLine DEL 2742) — Cited in 73 Judgments | BharatTax