CIT Chennai v. Mohd. Meeran Shahul Hameed

DCIT, CENTRAL CIRCLE, GHAZIABAD vs. AJAY KUMAR, MEERUT

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

AJAY KUMAR ,MEERUT vs. DCIT,CC, GHAZIABAD

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

AJAY KUMAR ,MEERUT vs. DCIT,CC, GHAZIABAD

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

AJAY KUMAR ,MEERUT vs. DCIT,CC, GHAZIABAD

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.404 to 406/Del/2022 Assessment Years: 2016-17 to 2018-19 Ajay Kumar, Vs DCIT, House No.4, Krishna Garden, Central Circle, Ganga Nagar, Ghaziabad. Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P Assessment Year: 2017-18 DCIT, Vs. Ajay Kumar, Central Circle, House No.4, Krishna Garden, Ghaziabad. Ganga Nagar, Meerut, Uttar Pradesh – 250 001. PAN: ARGPK9137P (Appellant) (Respondent) Assessee by : Shri Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA & Ms.…

VAYAS MULTI TRADING PVT LTD , NEW DELHI vs. ACIT, CENTRAL CIRCLE-14 , NEW DELHI

The appeal is allowed as above

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2012-13 Vayas Multi Trading Pvt. Ltd., Vs Acit, Ajay Kanjhlia & Associates, Central Circle-14, Lgf, The Statesman House, New Delhi. Barakhamba Road, New Delhi – 110 001. Pan: Aabcl1268K (Appellant) (Respondent) Assessee By : Shri C.S. Anand, Advocate Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 12.12.2023 Date Of Pronouncement : .12.2023 Order Per Anubhav Sharma, Jm:

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Vayas Multi Trading Pvt. Ltd., Vs ACIT, Ajay Kanjhlia & Associates, Central Circle-14, LGF, The Statesman House, New Delhi. Barakhamba Road, New Delhi – 110 001. PAN: AABCL1268K (Appellant) (Respondent) Assessee by : Shri C.S. Anand, Advocate Revenue by : Shri Amit Katoch, Sr. DR Date of Hearing : 12.12.2023 Date of Pronouncement : .12.2023 ORDER PER ANUBHAV SHARMA, JM: This is appeal preferred by the Assessee against the order date…

DCIT,CENTRAL CIRCLE-25, NEW DELHI , NEW DELHI vs. SUNIL AGGARWAL , FARIDABAD

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

…nguish between the effect of passing of an order and issuing/communicating of order. It is submitted that this aspect of distinction between the two has been taken note of by the Hon’ble Supreme Court in the case of CIT Chennai vs. Mohd. Meeran Shahul Hameed, 283 Taxmann 454 (2021). 4.5 The ld. DR has further relied on the judgement of the Hon’ble Jharkhand High Court in the case of Prakash Lal Khandelwal vs. CIT, 151 taxmann.com 72 (2023) to submit that the Hon’ble Jharkhand High Court has decided the issue in favour of the Revenue with regard to non-mentioning of DIN. 4.6 The ld. DR has further pointed out th…

DCIT,CENTRAL CIRCLE-25, NEW DELHI , NEW DELHI vs. SUNIL AGGARWAL , FARIDABAD

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

…nguish between the effect of passing of an order and issuing/communicating of order. It is submitted that this aspect of distinction between the two has been taken note of by the Hon’ble Supreme Court in the case of CIT Chennai vs. Mohd. Meeran Shahul Hameed, 283 Taxmann 454 (2021). 4.5 The ld. DR has further relied on the judgement of the Hon’ble Jharkhand High Court in the case of Prakash Lal Khandelwal vs. CIT, 151 taxmann.com 72 (2023) to submit that the Hon’ble Jharkhand High Court has decided the issue in favour of the Revenue with regard to non-mentioning of DIN. 4.6 The ld. DR has further pointed out th…

DCIT,CENTRAL CIRCLE-25, NEW DELHI , NEW DELHI vs. SUNIL AGGARWAL , FARIDABAD

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

…nguish between the effect of passing of an order and issuing/communicating of order. It is submitted that this aspect of distinction between the two has been taken note of by the Hon’ble Supreme Court in the case of CIT Chennai vs. Mohd. Meeran Shahul Hameed, 283 Taxmann 454 (2021). 4.5 The ld. DR has further relied on the judgement of the Hon’ble Jharkhand High Court in the case of Prakash Lal Khandelwal vs. CIT, 151 taxmann.com 72 (2023) to submit that the Hon’ble Jharkhand High Court has decided the issue in favour of the Revenue with regard to non-mentioning of DIN. 4.6 The ld. DR has further pointed out th…

DCIT,CENTRAL CIRCLE-25, NEW DELHI , NEW DELHI vs. SUNIL AGGARWAL , FARIDABAD

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

…nguish between the effect of passing of an order and issuing/communicating of order. It is submitted that this aspect of distinction between the two has been taken note of by the Hon’ble Supreme Court in the case of CIT Chennai vs. Mohd. Meeran Shahul Hameed, 283 Taxmann 454 (2021). 4.5 The ld. DR has further relied on the judgement of the Hon’ble Jharkhand High Court in the case of Prakash Lal Khandelwal vs. CIT, 151 taxmann.com 72 (2023) to submit that the Hon’ble Jharkhand High Court has decided the issue in favour of the Revenue with regard to non-mentioning of DIN. 4.6 The ld. DR has further pointed out th…

DCIT,CENTRAL CIRCLE-25, NEW DELHI , NEW DELHI vs. SUNIL AGGARWAL , FARIDABAD

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

…nguish between the effect of passing of an order and issuing/communicating of order. It is submitted that this aspect of distinction between the two has been taken note of by the Hon’ble Supreme Court in the case of CIT Chennai vs. Mohd. Meeran Shahul Hameed, 283 Taxmann 454 (2021). 4.5 The ld. DR has further relied on the judgement of the Hon’ble Jharkhand High Court in the case of Prakash Lal Khandelwal vs. CIT, 151 taxmann.com 72 (2023) to submit that the Hon’ble Jharkhand High Court has decided the issue in favour of the Revenue with regard to non-mentioning of DIN. 4.6 The ld. DR has further pointed out th…

DCIT, CENTRAL CIRCLE-25, NEW DELHI , NEW DELHI vs. SUNIL AGGARWAL , FARIDABAD

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

…nguish between the effect of passing of an order and issuing/communicating of order. It is submitted that this aspect of distinction between the two has been taken note of by the Hon’ble Supreme Court in the case of CIT Chennai vs. Mohd. Meeran Shahul Hameed, 283 Taxmann 454 (2021). 4.5 The ld. DR has further relied on the judgement of the Hon’ble Jharkhand High Court in the case of Prakash Lal Khandelwal vs. CIT, 151 taxmann.com 72 (2023) to submit that the Hon’ble Jharkhand High Court has decided the issue in favour of the Revenue with regard to non-mentioning of DIN. 4.6 The ld. DR has further pointed out th…

DCIT,CENTRAL CIRCLE-25, NEW DELHI , NEW DELHI vs. SUNIL AGGARWAL , FARIDABAD

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

…nguish between the effect of passing of an order and issuing/communicating of order. It is submitted that this aspect of distinction between the two has been taken note of by the Hon’ble Supreme Court in the case of CIT Chennai vs. Mohd. Meeran Shahul Hameed, 283 Taxmann 454 (2021). 4.5 The ld. DR has further relied on the judgement of the Hon’ble Jharkhand High Court in the case of Prakash Lal Khandelwal vs. CIT, 151 taxmann.com 72 (2023) to submit that the Hon’ble Jharkhand High Court has decided the issue in favour of the Revenue with regard to non-mentioning of DIN. 4.6 The ld. DR has further pointed out th…

DEEPAK KUMAR ,GHAZIABAD (U.P) vs. DY. CIT, CENTRAL CIRCLE GZBD U.P , UTTAR PRADESH

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DEEPAK KUMAR ,GHAZIABAD (U.P) vs. DY. CIT, CENTRAL CIRCLE GZBD U.P , UTTAR PRADESH

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DEEPAK KUMAR ,GHAZIABAD (U.P) vs. DY. CIT, CENTRAL CIRCLE GZBD U.P , UTTAR PRADESH

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DEEPAK KUMAR ,GHAZIABAD (U.P) vs. DY. CIT, CENTRAL CIRCLE GZBD U.P , UTTAR PRADESH

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DEEPAK KUMAR ,GHAZIABAD (U.P) vs. DY. CIT, CENTRAL CIRCLE GZBD U.P , UTTAR PRADESH

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DEEPAK KUMAR ,GHAZIABAD (U.P) vs. DY. CIT, CENTRAL CIRCLE GZBD U.P , UTTAR PRADESH

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, GHAZIABAD vs. DEEPAK KUMAR, GHAZIABAD

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, GHAZIABAD vs. DEEPAK KUMAR, GHAZIABAD

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…