Braham Prakash v. ITO

Ishwar Chand Aggarwal, Faridabad vs. Income Tax Officer- Ward 1(3), New Cgo Complex

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishraishwar Chand Aggarwal Vs. Ito, Ward 1(3) 3D-29, Nit Faridabad Nh-4, Nit, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aalpa5364Q Appellant .. Respondent

…P a g e | 1 Ishwar Chand Aggarwal (AY: 2014-15) THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Ishwar Chand Aggarwal Vs. ITO, Ward 1(3) 3D-29, NIT Faridabad NH-4, NIT, Haryana – 121001 Faridabad, Haryana "थायीलेखासं./जीआइआरसं./PAN/GIR No: AALPA5364Q Appellant .. Respondent Appellant by : Sh. Jitender Wadhwa, CA Respondent by : Sh. Om Prakash, Sr. DR Date of Hearing 10.07.2025 Date of Pronouncement 10.07.2025 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the order…

DCIT Circle-52(1), Income Tax vs. Pranav Gupta, Legal Heir of Late Sh. Vijay Kumar Gupta, New Delhi

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roydcit, Cir-52(1) Vs. Sh. Pranav Gupta, 1405, 14Th Floor, E-2, Legal Heir Of Late Sh. Vijay Block, Civic Centre, Kumar Gupta, 11, Darya Delhi- 110002 Ganj, New Delhi- 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaipg0797N Appellant .. Respondent

…law as was his ultimate submission before us. In this regard he has relied upon very many judgments including the judgments passed by the jurisdictional High Court 7 DCIT v. Pranav Gupta A.Y. 2009-10 in the case of Braham Prakash vs. ITO, reported in (2005) 275 ITR 242; Savita Kapila vs. ACIT reported in (2020) 426 ITR 502; Vipin Walia vs. ITO (2016) 382 ITR 19; judgment passed by the Hon’ble Madras High Court in the case of Alamelu Virappan vs. ITO, reported in 2018 (6) TMI 760. He has further relied upon the judgment passed by the Hon’ble Apex Court in the matter of PCIT vs. Maruti Suzuki India Ltd, repor…

Sumitra Devi Mehta, Wife & L/H of Late Shri Dina Nath Mehta, Delhi vs. ITO, Ward- 61(1), New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

…of the Act is set aside along with all consequential proceedings/notices/assessment orders. 12. The petition is allowed. There shall be no order as to costs.” 7. The Hon’ble Delhi High Court has earlier expressed the aforesaid view in Braham Prakash vs. ITO, 275 ITR 242 (Del). Similar view has been consistently expressed in plethora of other judgments of different High Courts as well as Co-ordinate Benches of Tribunal. 8. In terms of the explicit observations made in the aforesaid judgment of the Hon’ble Delhi High Court, we find considerable I.T.A No.101/Del/2023 7 merit in the preliminary grounds raised on…