Bannalal Jat Constructions (P) Ltd. v. ACIT

106 Taxmann.com 128Supreme Court of India2019#519 most cited

What is Bannalal Jat Constructions (P) Ltd. v. ACIT authority for?

An addition based on a statement made by an assessee's director during search proceedings is upheld unless the assessee discharges the burden to prove the admission was wrong or extracted under duress and coercion.

183

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.

Also referred to as

Bannalal Jat Constructions P Ltd v ACIT · Section 132(4) statement · admission during search proceedings · retraction of statement · duress or coercion · burden of proof for retraction · search assessment additions · incriminating material · Supreme Court decision

Also reported as

264 Taxmann 5

Sections most often in play

Section 148Section 142(1)Section 143(3)Section 153ASection 132(4)Section 153CSection 133ASection 132

Issues it is cited on

section 133(a)section 65asection 69dabatement of assessmentstatement under section 132(4)retracted statementsection 65bbona fide mistakesection 158bcsection 158bbsection 153a(1)(b)retraction of statement

Judgments citing Bannalal Jat Constructions (P) Ltd. v. ACIT

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 152/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…ment recorded u/s. 132(4) of the Act have great evidentiary value and it can not be discarded in a summary and cryptic manner, by simply observing that the assessee retracted from his statement. In the case of Bannalal Jat Construction (P.) Ltd vs ACIT (2019) 106 Taxmann.com 128 (SC) where high court upheld addition made by authorities below relying uppn statement made in course of search proceedings by director of assessee company, since assessee failed to discharge its burdon that admission made by director in his statement was wrong and said statement was recorded under duress and coercion, SLP filed against o…

ACIT- CC - 4(2), Mumbai vs. K.Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2527/MUM/2021[2017-18]Status: DisposedITAT Mumbai17 Jun 2022AY 2017-18

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2526/MUM/2021[2018-19]Status: DisposedITAT Mumbai17 Jun 2022AY 2018-19

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT-CC -4(2), Mumbai vs. K . Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2525/MUM/2021[2013-14]Status: DisposedITAT Mumbai17 Jun 2022AY 2013-14

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2524/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 Jun 2022AY 2016-17

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4 (2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2523/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Jun 2022AY 2015-16

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT- CC- 4 (2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2522/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Jun 2022AY 2014-15

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

ACIT - CC 4(2), Mumbai vs. K. Raheja Corporate Services Pvt. Ltd., Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 2521/MUM/2021[2012-13]Status: DisposedITAT Mumbai17 Jun 2022AY 2012-13

Bench: Shri Aby T. Varkey () & Shri Gagan Goyal ()

Section 132Section 132(4)Section 143(2)Section 143(3)Section 14ASection 153ASection 69Section 69C

…1 K Raheja Corporate Sevices Pvt Ltd ITA. Nos. 2521 to 2527/Mum/2021 AYs. 2012-13 to 2018-19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI ABY T. VARKEY (JUDICIAL MEMBER) AND SHRI GAGAN GOYAL (ACCOUNTANT MEMBER) I.T.A No.2521/Mum/2021 - A.Y. 2012-13 I.T.A No.2522/Mum/2021 - A.Y. 2014-15 I.T.A No.2523/Mum/2021 - A.Y. 2015-16 I.T.A No.2524/Mum/2021 - A.Y. 2016-17 I.T.A No.2525/Mum/2021 - A.Y. 2013-14 I.T.A No.2526/Mum/2021 - A.Y. 2018-19 I.T.A No.2527/Mum/2021 - A.Y. 2017-18 Asstt. Commissioner of Income- vs K Raheja Corporate Services Pvt Ltd Plot No.C-30, G Block, SIDBI, Raheja tax,…

Shri Ashok Dharendra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 256/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri S. Najmi (CIT-DR)
Section 132Section 143(3)Section 153B(1)(b)Section 3

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 256/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2015-16 Shri Ashok Dharendra, cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, NR Vaishali Jaipur. Nagar Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPD 6554 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Ag…

Assistant Commissioner of Income-Tax, Central Circle - 2(2), Pune vs. M/S Sinhgad Technical Education Society (Trust), Pune

In the result, the appeal of the Revenue in ITA

ITA 1654/PUN/2017[2014-15]Status: DisposedITAT Pune01 Apr 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl. It(Ss)A No./ Name Of Appellant Name Of Respondent Asst. No.

For Appellant: Shri Chetan A. KariaFor Respondent: Shri Abhinay Kumbhar
Section 11Section 12ASection 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. IT(SS)A No./ Name of Appellant Name of Respondent Asst. No. ITA No. Year 1-7 44/PUN/2017 M/s. Sinhagad DCIT, Central Circle- 2008-09 45/PUN/2017 Technical Education 2(2), Pune. 2009-10 46/PUN/2017 Society, 2010-11 47/PUN/2017 S.No.44/1, Vadgaon 2011-12 48/PUN/2017 (Budruk), Off. 2012-13 49/PUN/2017 Sinhagad Road, 2013-14 50/PUN/2017 Pune- 411041. 2014-15 PAN : AABTS9900Q 8-14 54/PUN/2017 ACIT, Central Circle- M/s. Sinhagad 2008-09 55/PUN/2017 2(2), Pune. Tec…

DCIT, Central Circle-1, Vadodara vs. M/S. Monareeca Enterprise, Vadodara

In the result, the appeal filed by the Revenue is dismissed and consequently, the Cross Objection filed by the assessee is also dismissed

ITA 2386/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2013-14

Bench: S/Shri Waseem Ahmed & T.R. Senthil Kumarwith Cross Objection No.67/Ahd/2020 Assessment Year : 2013-14 Dcit, Cent.Cir.1 M/S.Monareeca Enterprise Baroda. Vs “Monalisa Lakewood” B/H. Vibgyor School Atladra Padra Road Baroda Pan : Aatfm 2714 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Milin Mehta, Ar Revenue By : Shri Vijaykuamr Jaiswal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 16/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/03/2022 आदेश/O R D E R

For Appellant: Shri Milin Mehta, ARFor Respondent: Shri Vijaykuamr Jaiswal, CIT-DR
Section 132Section 133ASection 139Section 139(1)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE S/SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER With Cross Objection No.67/Ahd/2020 Assessment Year : 2013-14 DCIT, Cent.Cir.1 M/s.Monareeca Enterprise Baroda. Vs “Monalisa Lakewood” B/h. Vibgyor School Atladra Padra Road Baroda PAN : AATFM 2714 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assess…

M/S Atop Fasteners (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

ITA 1616/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Mar 2022AY 2011-12
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Sandeep Dahiya, CIT
Section 133ASection 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ ‘‘ए’’, च"डीगढ़ च"डीगढ़ "यायपीठ च"डीगढ़ च"डीगढ़ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील अपील संसंसंसं./ ITA No. 1616/CHD/2019 आयकर आयकर आयकर अपील अपील [Assessment Year 2011-12] M/s Atop Fasteners Pvt. Ltd., The DCIT, बनाम Plot No. 181, Industrial Area-II, Circle 1(1), VS Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: AACCA4741P अपीलाथ"/Appellant ""यथ"/Responde…

Sh. Sandeep Agarwal, New Delhi vs. DCIT, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 2963/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Jul 2021AY 2013-14

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing] Assessment Year: 2013-14

Section 132Section 132(4)Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Through Video Conferencing] Assessment Year: 2013-14 Sh. Sandeep Agarwal, Vs. DCIT, C/o- M/s. RRA Taxindia, Central Circle, D-28, South Extension, Ghaziabad Part-I, New Delhi PAN :ABPPA7461A (Appellant) (Respondent) Appellant by Ms. Rano Jain, Adv. Ms. Mansi Jain, CA Respondent by Sh. H.K. Choudhary, CIT (DR) Date of hearing 08.07.2021 Date of pronouncement 16.07.2021 ORDER PER O.P. KANT, AM: This Appeal by the assessee is directed against order dated 31/03/2017 p…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5334/DEL/2016[2011-12]Status: DisposedITAT Delhi15 Jun 2021AY 2011-12

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5333/DEL/2016[2010-11]Status: DisposedITAT Delhi15 Jun 2021AY 2010-11

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5332/DEL/2016[2009-10]Status: DisposedITAT Delhi15 Jun 2021AY 2009-10

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

ACIT, New Delhi vs. Sh. Parminder Singh Kalra, New Delhi

ITA 5330/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…

Paraminder Singh Kalra, New Delhi vs. ACIT, New Delhi

ITA 4576/DEL/2016[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5330/Del/2016 :Asstt. Year: 2007-08 ITA No. 5332/Del/2016:Asstt. Year: 2009-10 ITA No. 5333/Del/2016 :Asstt. Year: 2010-11 ITA No. 5334/Del/2016 :Asstt. Year: 2011-12 ITA No. 5335/Del/2016 :Asstt. Year: 2012-13 ACIT, Vs Sh. Parminder Singh Kalra, Central Circle-14, A-29, Friends Colony, New Delhi-110055 New Delhi-110065 (APPELLANTT (RESPONDENT) PAN No. AAJPK2441E With CO No. 342/Del/2016 :Asstt. Year: 2009-10 CO No. 343/Del/2016 :Asstt. Year: 2010-11 CO…