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

Smt. Ruchi Mittal, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2811/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…to contend that following decisions may ALSO kindly be considered with regard to validity of statement recorded u/s 132(4) of the Act: i) Kishore Kumar v. CIT 234 Taxman 771 (SC) B. Kishore Kumar v. CIT 52 taxmann.com 449 (Mad) ii) Bhagirath Aggarwal v. CIT 351 ITR 143 (Del) iii) Smt. Dayawanti v. CIT 390 ITR 496 (Del) iv) M/s Pebble Investment and Finance Ltd. v. ITO 2017 TIOL 238 (SC) v) M/s Pebble Investment and Finance Ltd. v. ITO 2017 TIOL 188 (Bom) vi) Raj Hans Towers (P) Ltd. v. CIT 373 ITR 9 (Del) vii) PCIT v. Avinash Kumar Setia 81 taxmann.com 476 (Del) 8. For the sake of convenience, we first adjudic…

Smt. Radha Mital, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2810/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…to contend that following decisions may ALSO kindly be considered with regard to validity of statement recorded u/s 132(4) of the Act: i) Kishore Kumar v. CIT 234 Taxman 771 (SC) B. Kishore Kumar v. CIT 52 taxmann.com 449 (Mad) ii) Bhagirath Aggarwal v. CIT 351 ITR 143 (Del) iii) Smt. Dayawanti v. CIT 390 ITR 496 (Del) iv) M/s Pebble Investment and Finance Ltd. v. ITO 2017 TIOL 238 (SC) v) M/s Pebble Investment and Finance Ltd. v. ITO 2017 TIOL 188 (Bom) vi) Raj Hans Towers (P) Ltd. v. CIT 373 ITR 9 (Del) vii) PCIT v. Avinash Kumar Setia 81 taxmann.com 476 (Del) 8. For the sake of convenience, we first adjudic…

Smt. Shalini Gupta, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 6103/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

DCIT, New Delhi vs. Mrs. Shalini Gupta, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 5938/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

ACIT, New Delhi vs. Sh. Sandeep Bindra, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2783/DEL/2011[2003-04]Status: DisposedITAT Delhi28 May 2018AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

ACIT, New Delhi vs. Sh. Sandeep Bindra, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2782/DEL/2011[2002-03]Status: DisposedITAT Delhi28 May 2018AY 2002-03

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2651/DEL/2011[2006-07]Status: DisposedITAT Delhi28 May 2018AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2650/DEL/2011[2005-06]Status: DisposedITAT Delhi28 May 2018AY 2005-06

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2649/DEL/2011[2004-05]Status: DisposedITAT Delhi28 May 2018AY 2004-05

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2648/DEL/2011[2003-04]Status: DisposedITAT Delhi28 May 2018AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

DCIT, New Delhi vs. M/S. Puri Construction Pvt. Ltd., New Delhi

ITA 754/DEL/2015[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

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

ITA 995/DEL/2011[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

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

ITA 1327/DEL/2011[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

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

Appeal are allowed

ITA 1222/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Amr Infrastructure Ltd. Circle-2(1), Room No. 398D, 2425/11, Beadonpura, C. R. Building Near Gurduwara Road, Karol New Delhi Bagh, New Delhi Aafca8375E (Appellant) (Respondent) Dcit Vs Arn Infrastructure Ltd. Circle-2(1), 9, Birla House, Arya Samaj New Delhi Road Karol Bagh, New Delhi Aafca6403M (Appellant) (Respondent)

Section 133Section 133ASection 271(1)(c)

…ssessee company during the course of the survey. However, the assessee backtracked and while filing the tax return did not offer this surrendered amount to tax. The Ld. DR relied upon the Hon’ble Delhi High Court judgment in case of Bhagirath Aggarwal Vs. CIT 351 ITR 143 wherein it is held that an addition in assessee’s income relying on statements recorded during the search operations cannot be deleted without proving statements to be incorrect. In case of Raj Hans Towers(P) Ltd. Vs. CIT 373 ITR 9, the Hon’ble Delhi High Court held that where the assessee had not offered any satisfactory explanation regarding su…

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

Appeal are allowed

ITA 1206/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Oct 2017AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambledcit Vs Amr Infrastructure Ltd. Circle-2(1), Room No. 398D, 2425/11, Beadonpura, C. R. Building Near Gurduwara Road, Karol New Delhi Bagh, New Delhi Aafca8375E (Appellant) (Respondent) Dcit Vs Arn Infrastructure Ltd. Circle-2(1), 9, Birla House, Arya Samaj New Delhi Road Karol Bagh, New Delhi Aafca6403M (Appellant) (Respondent)

Section 133Section 133ASection 271(1)(c)

…ssessee company during the course of the survey. However, the assessee backtracked and while filing the tax return did not offer this surrendered amount to tax. The Ld. DR relied upon the Hon’ble Delhi High Court judgment in case of Bhagirath Aggarwal Vs. CIT 351 ITR 143 wherein it is held that an addition in assessee’s income relying on statements recorded during the search operations cannot be deleted without proving statements to be incorrect. In case of Raj Hans Towers(P) Ltd. Vs. CIT 373 ITR 9, the Hon’ble Delhi High Court held that where the assessee had not offered any satisfactory explanation regarding su…

Alok Bhartia, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

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

ITA 855/BANG/2016[2007-2008]Status: DisposedITAT Bangalore05 May 2017AY 2007-2008

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri H.N.Khincha, CAFor Respondent: Shri Sanjay Kumar, CIT DR
Section 132Section 132(4)Section 153A

…the person is nothing to hide, the person would have co-operated in obtaining the bank statement. d) CIT Vs Dr.P.Sasikumar387 ITR 8 (Ker.) e) Smt Dayawanti Vs CIT 75 Taxman.com 308(Del.) f)Navdeep Dhingra Vs CIT 232 Taxman425(P&H) g)Bhagirath Aggarwal Vs CIT 351 ITR 143(Del.) h) CIT V s Abdul Razak 350 ITR 71 (Ker.) i) Pr.CIT Vs M/s Nau Nidhi Overseas Pvt.Ltd. in ITA No.58/2017 dated 03- 02-2017 7. We have considered the rival submissions. First of all we examine the applicability of two Tribunal orders on which reliance has been placed by the ld. AR of the assessee as noted above. The first Tribunal order is…

Dinesh Kiran Aggarwal, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2634/MUM/2013[2010-11]Status: DisposedITAT Mumbai11 Nov 2016AY 2010-11

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2010-11 Vs. Shri Dinesh Kiran Aggarwal Dcit, Central Circle 47, 101, 101,Vaikunth Bldg. Sindhi Mumbai. Society, Chembur, Mumbai- 400071 Pan No. Aabpa 6638 D Appellant .. Respondent

Section 131Section 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI BEFORE SHRI SAKTIJIT DEY(JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 Vs. Shri Dinesh Kiran Aggarwal DCIT, Central Circle 47, 101, 101,Vaikunth Bldg. Sindhi Mumbai. Society, Chembur, Mumbai- 400071 PAN No. AABPA 6638 D Appellant .. Respondent Appellant by Shri Rakesh Joshi,AR Respondent by Shri Satya Pal Kumar, Sr. DR Date of Hearing : 23/08/2016 Date of pronouncement: 11/11/2016 ORDER PER N.K. PRADHAN, A.M. This is an appeal filed by the assessee. The relevant assessment year is 2010- 11. The appeal is d…

Smt. Dayawanti Through Smt. Sunita Gupta (Legal Heir) vs. Commissioner of Income Tax

ITA/357/2015HC Delhi27 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

Section 139(1)Section 145Section 153A

…ITA 357/2015 & connected matters Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 02.09.2016 Pronounced on: 27.10.2016 + ITA 357/2015 + ITA 358/2015 + ITA 359/2015 + ITA 565/2015 + ITA 566/2015 SMT. DAYAWANTI THROUGH SMT. SUNITA GUPTA (LEGAL HEIR) …………Appellant Versus COMMISSIONER OF INCOME TAX ……..Respondent + ITA 360/2015 + ITA 361/2015 AJAY GUPTA ……Appellant Versus COMMISSIONER OF INCOME TAX ……..Respondent Through: Sh. Salil Kapoor, Ms. Ananya Kapoor, Sh. Sumit Lal Chandani and Sh…

Smt. Daya Wanti Through Smt. Sunita Gupta (Legal Heir) vs. Commissioner of Income Tax

ITA-357/2015HC Delhi27 Oct 2016
Section 139(1)Section 145Section 153A

…ITA 357/2015 & connected matters Page 1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 02.09.2016 Pronounced on: 27.10.2016 + ITA 357/2015 + ITA 358/2015 + ITA 359/2015 + ITA 565/2015 + ITA 566/2015 SMT. DAYAWANTI THROUGH SMT. SUNITA GUPTA (LEGAL HEIR) …………Appellant Versus COMMISSIONER OF INCOME TAX ……..Respondent + ITA 360/2015 + ITA 361/2015 AJAY GUPTA ……Appellant Versus COMMISSIONER OF INCOME TAX ……..Respondent Through: Sh. Salil Kapoor, Ms. Ananya Kapoor, Sh. Sumit Lal Chandani and Sh…

Govind Agarwal. HUF, Mumbai vs. ACIT Cen Cir 32, Mumbai

In the result, the appeals of the assessee’s are allowed in part, in terms indicated hereinabove, whereas the Revenue’s appeals are dismissed

ITA 826/MUM/2011[2004-05]Status: DisposedITAT Mumbai30 Jun 2016AY 2004-05

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आयकर अपील सं./Ita No.4531,4566,876,877,878/Mum/2011 ("नधा"रण वष" / Assessment Years :2006-07, 2007-08, 2002-03, 2003-04 & 2005-06) Acit, Cc-32, Mumbai Vs. Manidevi Agarwal, 720, A- 1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aakpa 4962 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.4528/Mum/2011 ("नधा"रण वष" / Assessment Years : 2007-08) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal, 701, A-1, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adopa 4038 K .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./Ita No.873,874/Mum/2011 ("नधा"रण वष" / Assessment Years : 2003-04 & 2004-05) Acit, Cc-32, Mumbai Vs. Shri Govind Agarwal(Huf), 720/A-5, Lok Bharti Chs Ltd., Marol Maroshi Road, Marol, Andheri(E), Mumbai- 400059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aiepa 3109 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 876,828,4566,4547,218/11 &957/13&Co203.13

Section 143(3)Section 14ASection 153A

…support of the proposition that the addition to the income on the basis of the statement taken u/s.132(4) of the Act is sustainable on facts of the case. Reliance was also placed on the decision of Hon’ble Delhi High Court in the case of Bhagirath Aggarwal (351 ITR 143) in support of the proposition that once there is a clear admission on the part of the assessee, that would constitute a good piece of evidence at hands of Revenue. The ld. DR also invited our attention to the statement recorded u/s. 131 of the IT Act. 876,828,4566,4547,218/11 &957/13&CO203.13 13. With regard to the legal ground taken, submiss…