Bhagirath Aggarwal v. CIT

31 Taxmann.com 274High Court2013#704 most cited

What is Bhagirath Aggarwal v. CIT authority for?

An addition to income based on statements recorded during search operations under Section 132(4) is valid, and the assessee bears the burden of proving such statements incorrect to justify their deletion. The Assessing Officer can rely on such statements, a proposition affirmed by the Supreme Court's dismissal of the SLP.

144

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Bhagirath Aggarwal v. CIT · Section 132(4) · Section 132 · statements recorded during search · evidentiary value of admission · retracted statement · burden of proof on assessee · addition based on statement · search assessment · SLP dismissed

Also reported as

351 ITR 143215 Taxmann 229

Sections most often in play

Section 143(3)Section 69CSection 132Section 132(4)Section 153ASection 10(38)Section 148Section 142(1)

Issues it is cited on

section 282a(1)section 133(a)section 282aabatement of assessmentsection 153b(1)(a)section 148(1)time barred assessmentbona fide mistakesection 140aretracted statementsection 153(1)(a)purposive interpretation

Judgments citing Bhagirath Aggarwal v. CIT

Deputy Commissioner of Income-Tax vs. Shikshana Prasaraka Mandali, Pune

In the result, the appeal of Revenue in ITA No

ITA 572/PUN/2016[2006-07]Status: DisposedITAT Pune24 Jun 2021AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.571 to 577/PUN/2016 नििाारण वषा / Assessment Years : 2005-06 to 2011-12 DCIT, Cen. Cir. – 2(2), Pune .......अऩीऱाथी / Appellant बिाम / V/s. Shikshana Prasaraka Mandali Sharada Sabhagruha, S.P. College Campus, Pune – 411030 PAN : AABTS7821G ……प्रत्यथी / Respondent Revenue by : Shri Deepak Garg, CIT-DR Assessee by : Shri Dharmesh Shah, AR सुनवाई की तारीख / Date of Hearing…

Deputy Commissioner of Income-Tax vs. Shikshana Prasaraka Mandali, Pune

In the result, the appeal of Revenue in ITA No

ITA 571/PUN/2016[2005-06]Status: DisposedITAT Pune24 Jun 2021AY 2005-06

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Dharmesh Shah, ARFor Respondent: Shri Deepak Garg, CIT-DR
Section 132(4)Section 143(2)Section 153C

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA Nos.571 to 577/PUN/2016 नििाारण वषा / Assessment Years : 2005-06 to 2011-12 DCIT, Cen. Cir. – 2(2), Pune .......अऩीऱाथी / Appellant बिाम / V/s. Shikshana Prasaraka Mandali Sharada Sabhagruha, S.P. College Campus, Pune – 411030 PAN : AABTS7821G ……प्रत्यथी / Respondent Revenue by : Shri Deepak Garg, CIT-DR Assessee by : Shri Dharmesh Shah, AR सुनवाई की तारीख / Date of Hearing…

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…

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

ITA 4575/DEL/2016[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…

Vaghasiya Exports, Mumbai vs. Pr.CIT-32, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2370/MUM/2018[2009-10]Status: DisposedITAT Mumbai28 Sept 2020AY 2009-10

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2009-10 M/S. Vaghasiya Exports, Pr. Cit-32, C-11, Bharat Diamond Bourse, 2Nd Floor, Ae-2080, Pratyakshakar Bhavan, 2Nd Floor, Vs. Bandra Kurla Compex, Bandra Kurla Compex, Bandra (E), Bandra East, Mumbai Mumbai – 400 051 Pan: Aaafv 2061Q (Appellant) (Respondent) Present For: Assessee By : Shri K. Shivram, A.R. & Shri Rahul Hakani, A.R. Revenue By : Shri Sushil Kumar Poddar, D.R. Date Of Hearing : 21.08.2020 Date Of Pronouncement : 28.09.2020 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.03.2018 Of The Principal Commissioner Of Income Tax [Hereinafter Referred To As The Pcit Relevant To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under: “Order Passed U/S. 263 Is Bad-In-Law & Liable To Be Quashed 1. The Ld. Pr. Cit Erred In Issuing Notice U/S.263 Of The Act Based Upon The Proposal Received From Ito / Jt. Cit & Not By Suo-Moto Examination Of Records & Application Of Mind & Thus, The Revision Proceedings U/S 263 Of The Act Are Carried Out Upon The Directions Of Ito / Jt. Cit Is Contrary To The Provisions Of Sec. 263 Of The Act & Hence, Bad In Law & Liable To Be Quashed.

For Appellant: Shri K. Shivram, A.R. &For Respondent: Shri Sushil Kumar Poddar, D.R
Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Vaghasiya Exports, Pr. CIT-32, C-11, Bharat Diamond Bourse, 2nd Floor, AE-2080, Pratyakshakar Bhavan, 2nd Floor, Vs. Bandra Kurla Compex, Bandra Kurla Compex, Bandra (E), Bandra East, Mumbai Mumbai – 400 051 PAN: AAAFV 2061Q (Appellant) (Respondent) Present for: Assessee by : Shri K. Shivram, A.R. & Shri Rahul Hakani, A.R. Revenue by : Shri Sushil Kumar Poddar, D.R. Date of Hearing : 21.08.2020 Date of Pronouncement : 28.09.2020 O R D E R…

ACIT, New Delhi vs. M/S. Ny Dox Services Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4065/DEL/2014[2006-07]Status: DisposedITAT Delhi21 Jan 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2006-07

Section 132Section 153ASection 153CSection 68

…N.R. Portfolio (P) Ltd. 29 Taxmann.com 291 (Delhi) 7. Commissioner of Income-Tax Vs Empire Buildtech (P) Ltd. 366 ITR 110 (Delhi) 8. Commissioner of Income-Tax Vs Focus Exports (P) Ltd. 228 Taxman 88 (Delhi) 9. Bhagirath Aggarwal Vs Commissioner of Income-Tax 351 ITR 143 (Delhi) 10. Dy. Commissioner of Income-Tax Vs Apoorva Extrusion Pvt. Ltd. ITA No 3308/Del/2010 Dated 09.10.2014 5. We have heard the submission of the Ld. Department Representative and perused the relevant material on record. Before the Ld. CIT(A), the assessee relied on the decision of the Pune bench of the Tribunal in the case of Sinhgad Techn…

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…

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-2(1), Bangalore

In the result, all the appeals filed by the revenue and all the cross objections filed by the assessee are dismissed

ITA 709/BANG/2018[2010-11]Status: DisposedITAT Bangalore04 Sept 2019AY 2010-11

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Shri Prashanth G.S, C.AFor Respondent: Shri Pramod Kumar Singh, CIT (DR)
Section 11Section 11(2)(b)Section 11(5)Section 13(1)(c)Section 13(3)Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDNET AND SHRI B.R BASKARAN, ACCOUNTANT MEMBER SN ITA No. Asst. Appellant Respondent Year 1 709/Bang/2018 2010- Sri Srinivasa The Asst. 11 Educational & Commissioner Charitable Trust, of Income-tax, No.619/G, 2ndBlock,. Central Circle 36th Cross, -2(1) Rajajinagar, 2nd Block, Bengaluru. Bengaluru-560 010 2 710/Bang/2018 2011- “ “ 12 3 711/Bang/2018 2012- “ “ 13 4 712/Bang/2018 2013- “ “ 14 5 1142//Bang/2018 2008- The Dy. Sri Srinivasa 09 Commissioner of Educational & Income-tax, Charitable Central Circle-2(1) Tr…

Sajan Kumar Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5949/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…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 I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, Faridabad vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4723/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…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 I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Satish Dev Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5955/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…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 I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5948/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…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 I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5947/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…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 I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…