Bhagheeratha Engineering Ltd. v. ACIT T20171

79 Taxmann.com 325High Court2017#6721 most cited

What is Bhagheeratha Engineering Ltd. v. ACIT T20171 authority for?

The presumption under section 132(4A) regarding seized documents is not confined to search and seizure proceedings but extends to regular assessments, and an assessee must produce other evidence to disprove entries in seized loose sheets.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2021.

Also referred to as

Bhagheeratha Engineering Ltd v ACIT · section 132(4A) · section 158BH · presumption · seized documents · loose sheets · regular assessment · ownership of seized assets

Also reported as

282 CTR 209

Judgments citing Bhagheeratha Engineering Ltd. v. ACIT T20171

Rajender Sharma, New Delhi vs. DCIT, Noida

In the result, the appeal of the assessee is allowed

ITA 3434/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Sept 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri P.C. Yadav, AdvFor Respondent: Smt. Sushma Singh, CIT-D.R
Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.3434/DEL/2017 Assessment Year: 2011-2012 Rajender Sharma, vs. DCIT, C/o Ravi Gupta, Advocate, Central Circle, E 6A, Kailash Colony Noida. New Delhi. TAN/PAN: AAIPS5983J (Appellant) (Respondent) Appellant by: Shri P.C. Yadav, Adv. Respondent by: Smt. Sushma Singh, CIT-D.R. Date of hearing: 19 08 2021 Date of pronouncement: 28 09 2021 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against the impugned order dated 31.03.…

M/S. Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5728/DEL/2014[2005-06]Status: DisposedITAT Delhi16 Dec 2019AY 2005-06

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

M/S. Sir Shadilal Enterprises Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5727/DEL/2014[2004-05]Status: DisposedITAT Delhi16 Dec 2019AY 2004-05

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

For Appellant: Sh. G. N. Gupta, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 143(3)Section 153A(2)Section 153CSection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5727/Del/2014 : Asstt. Year : 2004-05 ITA No. 5728/Del/2014 : Asstt. Year : 2005-06 M/s Sir Shadilal Enterprises Vs Deputy Commissioner of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AAECS3636D Assessee by : Sh. G. N. Gupta, Adv. Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 17.09.2019 Date of Pronouncement: 16.12.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

DCIT, New Delhi vs. M/S. Saamag Developers Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 4058/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saga Developers Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2603/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Infrastructure Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2600/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Construction Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2599/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. Sh. Vikas Jain, New Delhi

The appeal of the Revenue stands allowed

ITA 4075/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 1Section 132Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4075/Del/2014 (Assessment Year: 2009-10) DCIT Vs. Vikas Jain B-1/118, 2nd Floor, Central Circle-16 Paschim Vihar New Delhi New Delhi PAN : AAGPJ3118G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 09.01.2019 Date of Pronouncement 19.03.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is filed by the Revenue against the order passed by th…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4248/DEL/2014[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4247/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4246/DEL/2014[2006-07]Status: DisposedITAT Delhi15 Mar 2019AY 2006-07

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

Vasudeva Jewellers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 3669/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5956/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Feb 2019AY 2014-15

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5955/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Feb 2019AY 2013-14

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5954/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Feb 2019AY 2012-13

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5953/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Feb 2019AY 2011-12

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

DCIT, New Delhi vs. Sh. Rahul Sharma, Gurgaon

In the result, the appeal of the Revenue is partly allowed

ITA 4074/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2011-12

Section 132Section 142(1)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2011-12 D.C.I.T. Central Circle 10, vs. Rahul Sharma, A-713, New Delhi. Sushant Lok, Phase-1, Gurgaon. PAN-ALOPS2831A (Appellant) (Respondent) Appellant by Sh. Sanjeet Singh, CIT/DR Respondent by Sh. Ved Jain, Advocate Date of Hearing 18.07.2018 Date of Pronouncement 31.07.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against the order of ld. CIT(A)- XXXII, New Delhi dated 29.04.2014 for the assessment year 2011-12 on…

Bhagheeratha Engineering Ltd. v. ACIT T20171 (79 Taxmann.com 325) — Cited in 17 Judgments | BharatTax