CIT v. Anil Bhalla

322 ITR 191High Court2010#1728 most cited

What is CIT v. Anil Bhalla authority for?

Additions to income cannot be sustained solely based on "dumb documents" seized during a search if such documents are unsigned, undated, or unverified and do not clearly reveal undisclosed income without corroborative evidence.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Anil Bhalla · Anil Bhalla · 322 ITR 191 · Section 132 · Section 153A · Section 292C · dumb documents · unsigned documents · unverified documents · additions to income · search and seizure assessment · evidentiary value

Also reported as

38 DTR 113

Sections most often in play

Section 132Section 115BBESection 132(4)Section 143(3)Section 153ASection 292CSection 69CSection 153C

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 94abatement of assessmentanonymous donationdumb documentssurvey under section 133asection 153(c)section 292cthird party informationsection 164

Judgments citing CIT v. Anil Bhalla

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAMA SHANKAR KHEMKA, GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1005/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…aper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bhalla (extracted at page 309 of Paper Book) viii) 423 ITR 1 (Del) CIT v. Sant Lal (extracted at page 310 of Paper Book) ix) 97 ITR 696 (Bom) Addl. CIT v. Mis. Lata mangeshkar x) 108 taxmann.com 437 (Bom) Pr. CIT v. Umesh Ishrani xi) 332 ITR 468 (P&H) CIT v. Atam Valves (P) Ltd. (extracted at page 310 of Paper Book) xii) 22…

DCIT, CENTRAL CIRCLE-6, THIRD FLOOR vs. RAJESH RANI KHEMKA , GANESH BAZAR

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1004/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…aper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bhalla (extracted at page 309 of Paper Book) viii) 423 ITR 1 (Del) CIT v. Sant Lal (extracted at page 310 of Paper Book) ix) 97 ITR 696 (Bom) Addl. CIT v. Mis. Lata mangeshkar x) 108 taxmann.com 437 (Bom) Pr. CIT v. Umesh Ishrani xi) 332 ITR 468 (P&H) CIT v. Atam Valves (P) Ltd. (extracted at page 310 of Paper Book) xii) 22…

DCIT, CENTRAL CIRCLE-6, INCOME TAX DEPARTMENT vs. PAYAL KHEMKA , K

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1000/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…aper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bhalla (extracted at page 309 of Paper Book) viii) 423 ITR 1 (Del) CIT v. Sant Lal (extracted at page 310 of Paper Book) ix) 97 ITR 696 (Bom) Addl. CIT v. Mis. Lata mangeshkar x) 108 taxmann.com 437 (Bom) Pr. CIT v. Umesh Ishrani xi) 332 ITR 468 (P&H) CIT v. Atam Valves (P) Ltd. (extracted at page 310 of Paper Book) xii) 22…

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, NEW DELHI

In the result, appeal filed by the assessee is partly allowed

ITA 2363/DEL/2023[2021-22]Status: DisposedITAT Delhi20 Dec 2024AY 2021-22

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 115BSection 132Section 139Section 153ASection 153DSection 69BSection 69C

…ified has been held to be highly questionable and has not been accepted by the Hon’ble Supreme Court and various High Courts in following judgments. CBI vs. VC Shukla 3 SCC 410 (SC) CIT vs. GirishChaudhary (2008) 296 ITR 619 (Delhi) CIT vs. Anil Bhalla (2010) 322 ITR 191 (Delhi) CIT vs. Atam Valves (P.) Ltd. 184 Taxman 6 (P&H) Atul Kumar Jain vs. DCIT (1999) 64 TTJ (Delhi) 786 15. In the case of CIT vs. Jaipal Aggarwal [2013] 212 Taxman 1 (Delhi)- wherein it was held that Dumb documents seized, i.e., from which nothing could be clearly understood, cannot form a justified base for making additions to income of the…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ified has been held to be highly questionable and has not been accepted by the Hon’ble Supreme Court and various High Courts in following judgments. CBI vs. VC Shukla 3 SCC 410 (SC) CIT vs. GirishChaudhary (2008) 296 ITR 619 (Delhi) CIT vs. Anil Bhalla (2010) 322 ITR 191 (Delhi) CIT vs. Atam Valves (P.) Ltd. 184 Taxman 6 (P&H) Atul Kumar Jain vs. DCIT (1999) 64 TTJ (Delhi) 786 15. In the case of CIT vs. Jaipal Aggarwal [2013] 212 Taxman 1 (Delhi)- wherein it was held that Dumb documents seized, i.e., from which nothing could be clearly understood, cannot form a justified base for making additions to income of the…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ified has been held to be highly questionable and has not been accepted by the Hon’ble Supreme Court and various High Courts in following judgments. CBI vs. VC Shukla 3 SCC 410 (SC) CIT vs. GirishChaudhary (2008) 296 ITR 619 (Delhi) CIT vs. Anil Bhalla (2010) 322 ITR 191 (Delhi) CIT vs. Atam Valves (P.) Ltd. 184 Taxman 6 (P&H) Atul Kumar Jain vs. DCIT (1999) 64 TTJ (Delhi) 786 15. In the case of CIT vs. Jaipal Aggarwal [2013] 212 Taxman 1 (Delhi)- wherein it was held that Dumb documents seized, i.e., from which nothing could be clearly understood, cannot form a justified base for making additions to income of the…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ified has been held to be highly questionable and has not been accepted by the Hon’ble Supreme Court and various High Courts in following judgments. CBI vs. VC Shukla 3 SCC 410 (SC) CIT vs. GirishChaudhary (2008) 296 ITR 619 (Delhi) CIT vs. Anil Bhalla (2010) 322 ITR 191 (Delhi) CIT vs. Atam Valves (P.) Ltd. 184 Taxman 6 (P&H) Atul Kumar Jain vs. DCIT (1999) 64 TTJ (Delhi) 786 15. In the case of CIT vs. Jaipal Aggarwal [2013] 212 Taxman 1 (Delhi)- wherein it was held that Dumb documents seized, i.e., from which nothing could be clearly understood, cannot form a justified base for making additions to income of the…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ified has been held to be highly questionable and has not been accepted by the Hon’ble Supreme Court and various High Courts in following judgments. CBI vs. VC Shukla 3 SCC 410 (SC) CIT vs. GirishChaudhary (2008) 296 ITR 619 (Delhi) CIT vs. Anil Bhalla (2010) 322 ITR 191 (Delhi) CIT vs. Atam Valves (P.) Ltd. 184 Taxman 6 (P&H) Atul Kumar Jain vs. DCIT (1999) 64 TTJ (Delhi) 786 15. In the case of CIT vs. Jaipal Aggarwal [2013] 212 Taxman 1 (Delhi)- wherein it was held that Dumb documents seized, i.e., from which nothing could be clearly understood, cannot form a justified base for making additions to income of the…

RISHI AGGARWAL,NOIDA vs. DCIT CENTRAL CIRCLE, NOIDA

In the result, the appeal filed by the assessee is partly allowed

ITA 1643/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Dec 2023AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 132Section 143(2)Section 153CSection 68

…urt and various High Courts in following judgments. Rishi Aggarwal vs. DCIT " Common Cause [A Registered Society] vs. UOI 394 ITR 220 (SC), " CBI vs. VC Shukla 3 SCC 410 (SC) " CIT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) " CIT vs. Anil Bhalla (2010) 322 ITR 191 (Delhi) " CIT vs. Atam Valves (P.) Ltd. 184 Taxman 6 (P&H) " Atul Kumar Jain vs. DCIT (1999) 64 TTJ (Delhi) 786 15. In the case of CIT vs. Jaipal Aggarwal [2013] 212 Taxman 1 (Delhi)- wherein it was held that Dumb documents seized, i.e., from which nothing could be clearly understood, cannot form a justified base for making additions to income o…

DCIT, CENTRAL CIRCLE-25 , NEW DELHI vs. YOGRAJ ARORA , NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2440/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Nov 2023AY 2017-18

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2017-18 Dcit, Vs. Yograj Arora Central Circle-25, 19, Western Avenue, New Delhi. Sainik Farms Khanpur, New Delhi – 110 062 Pan Aaepa3210E (Appellant) (Respondent)

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 116BSection 132(1)Section 143(1)Section 153ASection 69A

…to be disregarded for assessments to be framed pursuant to search operation, the Ld. CIT(A) relied on the following judicial precedents:- (i) Common cause v. UOI 77 taxmann.com 245 (SC) State v. Ganeswara AIR 1963 SC 1850 (ii) (iii) CIT vs. Anil Bhalla (2010) 322 ITR 191 (Del) CIT, Delhi (Central)-II v D K Gupta (2008) 174 Taxman 476 (Del) (iv) (v) CIT vs. Atam Valves (P) Ltd. (2009) 184 Taxman 6 (P&H) Central Bureau of Investigation v. V.C. Shukla (1998) 3SCC 410 (vi) 8. Perusal of the assessment order reveals that the impugned addition has been made under section 69A of the Act. Section 69A has been brought on…

DCIT, CENTRAL CIRCLE- 15, NEW DELHI vs. BRAHAMPUTRA INFRASTRUCTURE LTD., NEW DELHI

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…udhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to…

BRAHMAPUTRA INFRAPROJECTS LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…udhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…udhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to…

BRAHMAPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15 , NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…udhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4120/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…udhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to…

BRAHMAPUTRA INFRAPROJECTS LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4119/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…udhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4118/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…udhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to…

BRAHAMPUTRA INFRASTRUCTURE LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 15, NEW DELHI

In the result, appeal of the assessee in ITA

ITA 4117/DEL/2018[2008-09]Status: DisposedITAT Delhi31 May 2023AY 2008-09

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…udhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to…

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

DCIT CIR 1(4) , MUMBAI vs. ANANDILAL & GANESH PODAR SOCIETY, MUMBAI

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 713/MUM/2020 (A.Y. 2011-12) ITA NOs. 1791, 1790, 1792 & 1889/MUM/2021 (A.Ys: 2014-15, 2015-16, 2016-17 & 2018-19) ITA.Nos. 1866, 1867 & 1868/MUM/2021 (A.Ys: 2017-18, 2013-14 & 2012-13) DCIT – Central Circle – 1(4) v. M/s. Anandilal & Ganesh Podar Room No. 902, 9th Floor Society Pratishtha Bhavan Podar Education Complex Old CGO Annexe Saraswati Road, Santacruz (W) Maharishi Karve Road Mumbai - 400054 Mumbai - 400020 PAN: AAATA5136D (Appella…

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