Bawa Abhai Singh v. DCIT

117 Taxmann 12High Court2001#1234 most cited

What is Bawa Abhai Singh v. DCIT authority for?

The power to reopen assessments under the amended Section 147 is wide, requiring the Assessing Officer to have a "reason to believe" that income has escaped assessment, based on prima facie or tangible material, even if the assessee fully disclosed material facts. This belief must be founded on existing reasons and information, with a rational connection to the escapement of income.

92

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2025.

Also referred to as

Bawa Abhai Singh v. DCIT · reassessment section 147 · reopening of assessment · reason to believe · escaped assessment · tangible material · prima facie material · amended Section 147 · full and true disclosure · live link reasons to believe · 253 ITR 83 · Delhi High Court 2001

Also reported as

253 ITR 83

Sections most often in play

Section 143(3)Section 144CSection 147Section 148Section 68Section 92CA

Issues it is cited on

section 147(1)section 11(4)section 4asection 164(2)section 11(6)advancement of general public utilitysection 153(3)section 44bbsection 13(2)section 11(4a)section 44bfresh tangible material

Judgments citing Bawa Abhai Singh v. DCIT

ACIT, New Delhi vs. M/S. Escort Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 3652/DEL/2015[2001-02]Status: DisposedITAT Delhi27 Nov 2018AY 2001-02

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2001-02

Section 143(3)Section 147Section 148Section 2(24)(iv)

…as reopened and thus it was not on mere change of opinion but it was based on valuation report of an expert valuer. In support of contention, the Ld. DR relied on the decision of the Hon’ble Delhi High Court in the case of Bawa Abhai Singh Vs DCIT reported in 253 ITR 83 (Delhi). 4 4. On the contrary, the Ld. counsel of the assessee filed a paper-book containing pages 1 to 95 and justified action of the Ld. CIT(A) in view of the reopening of the assessment made on mere “change of opinion”. The Ld. counsel also submitted that in the reassessment proceeding, the Assessing Officer has enhanced the amount of addition…

Solo Hardware P. Ltd, Mumbai vs. Asst CIT Cir 5(3)(2), Mumbai

The appeals of the assessee are dismissed

ITA 1486/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Oct 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 115JSection 139Section 142Section 142(1)Section 143Section 143(3)Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,जी,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, उपा"य" एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, VICE PRESIDENT, and Shri Ramit Kochar, Accountant Member ITA NOs.1485 & 1486/Mum/2017 Assessment Years: 2010-11& 2011-12 M/s Solo Hardware Private ACIT, Limited, Circle-5(3)(2), बनाम/ Shop No.03, Shastri Nagar, Aayakar Bhavan, Vs. Opp. Pant Nagar Police M. K. Road, Station, Ghatkopar (East), Mumbai-400020 Mumbai-400075 "नधा"रती / Assessee राज"व / Revenue P.A. No.AAJCS0760R None "नधा"रती क" ओर से / Assessee by Chaudhary…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1787/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1786/MUM/2018[2010-11]Status: DisposedITAT Mumbai11 Oct 2018AY 2010-11

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Snehalata Ahnand Rane, Mumbai vs. Income Tax Officer-Ward 3(3), Kalyan

The appeals of the assessee are partly allowed

ITA 1785/MUM/2018[2009-10]Status: DisposedITAT Mumbai11 Oct 2018AY 2009-10

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 69C

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA Nos.1785, 1786 & 1787/Mum/2018 Assessment Year:2009-10, 2010-11 & 2011-12 Snehalata Ahnand Rane, Income Tax Officer-3(3), Prop. M/s Tejal Engg. 102, I.T. Offices, Ravi Mansion, बनाम/ Mamal Apartment, Subhash 2nd Floor, Murbad Road, Vs. Road, Navpada, Kalyan (west) Dombivali (West), Mumbai-421202 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADOPR9601H None "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri…

Shri Dineshkumar C. Doshi, Mumbai vs. Income Tax Officer 19(1)(4), Mumbai

The appeals of the assessee are dismissed

ITA 1730/MUM/2018[2011-12]Status: DisposedITAT Mumbai11 Oct 2018AY 2011-12

Bench: Shri Joginder Singh

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, ITA No.1729 & 1730/Mum/2018 Assessment Year:2010-11 & 2011-12 Shri Dineshkumar C. Doshi, Income Tax Officer-19(1)(4), Prop. Jagruti Metal Inds. Room No.222, 2nd Floor, बनाम/ Office No.305, 3rd Matru Mandir, Vs. Floor,13/12, Virchand Tardeo Road, Umershway, B, 3rd Mumbai-400007 Panjrapole Lane, C. P. Tank, Mumbai-400004 "नधा"रती / Assessee राज"व / Revenue P.A. No.AHMPD4114D None "नधा"रती क" ओर से / Assessee by राज"व क" ओर स…

ITO 6(3)(2), Mumbai vs. Jaydeep Profiles P.Ltd, Mumbai

ITA 3236/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5th floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AAACJ8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/…

Jaydeep Profiles Pvt. Ltd., Mumbai vs. ITO WD 6 (3)(2), Mumbai

ITA 2698/MUM/2016[2009-10]Status: DisposedITAT Mumbai25 Sept 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5Th Floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aaacj8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/7 Lakdi Bunder Road, R No.503, 5Th Floor, Aayakar बनाम/ Darukhana, Reay Road, Bhavan, M.K.Road, Vs. Mumbai 400 086 Mumbai 400 020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaacj8998B 2 & 2698/Mum/2016

Section 133(6)Section 139Section 142Section 143Section 147Section 148

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ए’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2009-10 Income Tax Officer 6(3)(2), Jaydeep Profiles P. Ltd., R No.503, 5th floor, Aayakar 142/7 Lakdi Bunder Road, बनाम/ Bhavan, M.K.Road, Darukhana, Reay Road, Vs. Mumbai 400 020 Mumbai 400 086 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. AAACJ8998B Assessment Year: 2009-10 Jaydeep Profiles P. Ltd., Income Tax Officer 6(3)(2), 142/…

Mohd Hasan Abdul Gafoor Momin, Thane vs. ITO WD 1(2), Kalyan

The appeal of the assessee is partly allowed

ITA 3336/MUM/2017[2007-08]Status: DisposedITAT Mumbai18 Sept 2018AY 2007-08

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2007-08 Mohd. Hasan Abdul Gafoor Momin, Income Tax Officer, 430/2, Kotwal Shah Dargha Ward-1(2), बनाम/ Road, Bhiwandi, District- Thane, 1St Floor, Mohan Plaza, Vs. Maharashtra-421308 Wayale Nagar, Kalyan ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aekpm0354F

Section 143(3)Section 147Section 148Section 254

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘B’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2007-08 Mohd. Hasan Abdul Gafoor Momin, Income Tax Officer, 430/2, Kotwal Shah Dargha Ward-1(2), बनाम/ Road, Bhiwandi, District- Thane, 1st Floor, Mohan Plaza, Vs. Maharashtra-421308 Wayale Nagar, Kalyan ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AEKPM0354F "नधा"रती क" ओर से / Assessee by Shri K. Gopal & Ms. Neha Paranjape Shri Su…

Idhasoft Ltd., Mumbai vs. DCIT - 15(2)(1), Mumbai

ITA 5139/MUM/2016[2007-08]Status: DisposedITAT Mumbai13 Jul 2018AY 2007-08

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2007-08 M/S Idhasoft Ltd. Dcit-15(2)(1), 3, Narayan Building, Room No.357, 3Rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aabci6090G Assessment Year: 2007-08 Dcit-15(2)(1), M/S Idhasoft Ltd. Room No.357, 3Rd Floor 3, Narayan Building, बनाम/ Aayakar Bhavan, 23 L. N. Road, Dadar East, Vs. M. K. Road, Mumbai-400014 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aabci6090G

Section 142(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, जे, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2007-08 M/s Idhasoft Ltd. DCIT-15(2)(1), 3, Narayan Building, Room No.357, 3rd Floor बनाम/ 23 L. N. Road, Dadar East, Aayakar Bhavan, Vs. Mumbai-400014 M. K. Road, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AABCI6090G Assessment Year: 2007-08 DCIT-15(2)(1), M/s Idhasoft Ltd. Room No.357, 3rd Floor 3, Narayan Building,…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5868/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5867/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Jun 2018AY 2009-10

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5866/DEL/2014[2008-09]Status: DisposedITAT Delhi27 Jun 2018AY 2008-09

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5865/DEL/2014[2007-08]Status: DisposedITAT Delhi27 Jun 2018AY 2007-08

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

ADIT, New Delhi vs. Sh. Sanjiv Ghai, New Delhi

In the result, I.T.A. Nos

ITA 5864/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jun 2018AY 2006-07

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5686/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Jun 2018AY 2010-11

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5685/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Jun 2018AY 2009-10

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5684/DEL/2014[2008-09]Status: DisposedITAT Delhi27 Jun 2018AY 2008-09

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5683/DEL/2014[2007-08]Status: DisposedITAT Delhi27 Jun 2018AY 2007-08

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…

Shri Sanjiv Ghai, New Delhi vs. DDIT, New Delhi

In the result, I.T.A. Nos

ITA 5682/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jun 2018AY 2006-07

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

For Appellant: Shri S. R. Wadhwa, AdvocateFor Respondent: Shri Surinder Pal, Sr. DR
Section 143(2)Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘ G’ NEW DLEHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. Nos.5681 to 5686/Del/2014 Assessment Years: 2005-06 to 2010-11 Shri Sanjiv Ghai, Vs Dy. Director of Income-tax, C/o Rajesh Chopra, CA, Circle – 1(2), New Delhi. E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) I.T.A. Nos.5864 to 5868/Del/2014 Assessment Years: 2006-07 to 2010-11 Addl. Director of Income-tax, vs Shri Sanjiv Ghai, Circle – 1(2), New Delhi. C/o Rajesh Chopra, CA, E-59, Panchsheel Park, New Delhi. (PAN: ACFPG9695L) (Appellant) (Res…