Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Bharat Bhushan Suri, Delhi
In the result, the appeal of Revenue is allowed for statistical purposes
ITA 2957/DEL/2023[2017-18]Status: DisposedITAT Delhi23 May 2025AY 2017-18
Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraita No.2957/Del/2023, A.Y. 2017-18 Dy. Commissioner Of Income Bharat Bhushan Suri Tax, Central Circle-16, E-248, Greater Kailash I, E-2, Jhandewalan Extn. New Delhi Ara Centre, Delhi Pan: Ahnpp6394A New Delhi (Appellant) (Respondent) Appellant By Mr. Javed Akhtar, Cit(Dr) Respondent By Sh. Deepanshu Mehta, Advocate Date Of Hearing 27/02/2025 Date Of Pronouncement 23/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal If The Revenue For The Assessment Year (Hereinafter, The ‘Ay’) 2017-18 Filed Is Directed Against The Order Dated 02.08.2023 Passed By The Commissioner Of Income Tax (Appeals)-28, New Delhi [Hereinafter, The ‘Cit(A)’].
Section 132Section 153CSection 69A
…decisions: i. Vinita Chaurasia [2018] 98 Taxmann.com 468 (SC), ii. Andman Timber Industries 281 CTR 241 (SC)’ iii. Laxmi Raj Shetty [1998] 3 SCC 319, iv. V C Shukla 1998 Taxmann.com 2155 (SC), v. Umesh Ishrani [2019] 108 Taxmann.com 437, vi. D K Gupta [2008] 174 Taxmann 476 (Del) vii. Mayfair resorts India Ltd. ITA No.2008/Del/2021 (ITAT Del.) viii. Anil Bala Goyal & Others ITA No. 1533/del/2021 (ITAT Del.) ix. Jai Pal Agarwal ITA No.226/2010 (Del. High Court) 5.1 The Ld. Counsel supported the impugned order. However, he admitted that the AO had not enquired about the link of Sh. Amit Vaid 6 Bharat Bhushan Sur…
