Shri Balram Krishan, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh
ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./Ita No. 579/Chd/2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./Ita Nos.582 To 584/Chd/2023 निर्धारण वर्ष / Assessment Years : 2014-15 To 2016-17 & आयकर अपील सं./Ita No. 591/Chd/2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/O Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. स्था.लेखा सं./Pan No: Aaicm9120E अपीलाथ/Appellant बनाम प्रथीय/Respondent Deputy Commissioner Of Income-Tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./Ita Nos.482 & 483/Chd/2023 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Vaishali Aggarwal C/O Parikshit Aggarwal, Chartered Accountant, H No. 3035, Sector 27D, Chandigarh- 160022. स्था.लेखा सं./Pan No: Aaqpa4025M अपीलाथ/Appellant बनाम प्रथीय/Respondent Deputy Commissioner Of Income-Tax, Centre Circle-1, Chandigarh. & आयकर अपील सं./Ita No. 846/Chd/2023
Section 127Section 132Section 153ASection 153DSection 2(22)(e)
…cial pronouncements on this issue: : a) Smt. Kamini Sharma, Solan vs. ITO, ITA Nos.1365 to 1369 of 2010 (Chandigarh ITAT), b) C.S. Daniel vs. DCIT, 220 TAXMAN 336 (Kerala HC), c) CIT vs. K. Jayakumar, 216 TAXMAN 166 (Madras HC), and d) CIT vs. D. Subramanian, 296 ITR 348 (Chennai HC) 48. Further, the ld. Counsel for the assessee also contended that the difference in report of DVO and as per books was less than 10% and therefore, the addition u/s 69B was not sustainable as per the judicial precedents laid down by Hon’ble J&K HC in Honest Group Of Hotels (P) Ltd. Vs. Cit, 123 Taxman 0464. 49. The Ld. Counsel for th…
