CIT v. Anil Bhalla

322 ITR 191High Court2010#1710 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 366,470 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 Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

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

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

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…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5758/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5757/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5756/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Mar 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5565/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Mar 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5564/DEL/2016[2011-12]Status: DisposedITAT Delhi07 Mar 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5563/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5562/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5561/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Mar 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5560/DEL/2016[2007-08]Status: DisposedITAT Delhi07 Mar 2023AY 2007-08

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5559/DEL/2016[2006-07]Status: DisposedITAT Delhi07 Mar 2023AY 2006-07

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5559/Del/2016 : Asstt. Year: 2006-07 ITA No. 5560/Del/2016 : Asstt. Year: 2007-08 ITA No. 5561/Del/2016 : Asstt. Year: 2008-09 ITA No. 5562/Del/2016 : Asstt. Year: 2009-10 ITA No. 5563/Del/2016 : Asstt. Year: 2010-11 ITA No. 5564/Del/2016 : Asstt. Year: 2011-12 ITA No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs DCIT, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAQPS9561E ITA No. 5756/De…

ACIT, New Delhi vs. M/S. Majestic Properties Pvt. Ltd., New Delhi

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

ITA 5579/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Oct 2022AY 2007-08

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…n loose papers/note book seized from the searched party and no other material has been adverted to and which would conclusively show that the amounts as mentioned in the hand written papers/note book proceeded from, one side to the other. CIT Vs. Anil Bhalla 322 ITR 191 (Del) ‘To support the addition on account of unexplained expenditure on the basis of jottings on a loose sheet of paper, it is necessary to establish that the notings represent unaccounted transaction, with the help of independent corroborative evidence. In this case apart from the noting, on the said paper, no other independent material or evide…

ACIT, New Delhi vs. M/S. Majestic Properties Pvt. Ltd., New Delhi

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

ITA 5392/DEL/2011[2006-07]Status: DisposedITAT Delhi14 Oct 2022AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…n loose papers/note book seized from the searched party and no other material has been adverted to and which would conclusively show that the amounts as mentioned in the hand written papers/note book proceeded from, one side to the other. CIT Vs. Anil Bhalla 322 ITR 191 (Del) ‘To support the addition on account of unexplained expenditure on the basis of jottings on a loose sheet of paper, it is necessary to establish that the notings represent unaccounted transaction, with the help of independent corroborative evidence. In this case apart from the noting, on the said paper, no other independent material or evide…

DCIT, New Delhi vs. M/S. Majestic Properties (P) Ltd., New Delhi

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

ITA 5231/DEL/2011[2005-06]Status: DisposedITAT Delhi14 Oct 2022AY 2005-06

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 5231/Del/2011 : Asstt. Year 2005-06 Ita No. 5392/Del/2011 : Asstt. Year 2006-07 Ita No. 5579/Del/2011 : Asstt. Year 2007-08 Acit, Vs. M/S Majestic Properties (P) Ltd., Central Circle-2, 1/18B, Asaf Ali Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaacm7158E Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Ms. Shivani Singh, Cit Dr Date Of Hearing: 22.07.2022 Date Of Pronouncement: 14.10.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shivani Singh, CIT DR
Section 132

…n loose papers/note book seized from the searched party and no other material has been adverted to and which would conclusively show that the amounts as mentioned in the hand written papers/note book proceeded from, one side to the other. CIT Vs. Anil Bhalla 322 ITR 191 (Del) ‘To support the addition on account of unexplained expenditure on the basis of jottings on a loose sheet of paper, it is necessary to establish that the notings represent unaccounted transaction, with the help of independent corroborative evidence. In this case apart from the noting, on the said paper, no other independent material or evide…

Shri Gyanendra Singh Jadon, Indore vs. DCIT 1(1), Bhopal

In the result, this appeal of assessee is partly allowed

ITA 40/IND/2020[2009-10]Status: DisposedITAT Indore24 Aug 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2009-10 Shri Gyanendra Singh Jadon Dcit-1(1) M-4, Radio Colony, Bhopal बनाम Indore /Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aespj9459E Assessee By Shri Anil Kamal Garg & Arpit Gaur, Ars Revenue By Shri Aditya Shukla, Sr. Dr Date Of Hearing 06.07.2022 Date Of Pronouncement 24.08.2022

Section 143(3)Section 147

…rroborated notings additions cannot be made." In our opinion, the deletion of addition by the CIT(A) is justified and no interference is called for in the order of the CIT(A). The following cases support the action of the CIT(A): 1. CIT Vs Anil Bhalla [2010] 322 ITR 191 (Del) - wherein held that the notings recorded on the loose sheet of paper do not represent any expenditure incurred by the assessee director and that the entries related to the company in as much as the assessee could explain from the books of the company that these projects were undertaken by it, and upheld the deletion of the impugned addition…

M/S. Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Principal Commissioner of Income Tax (Central), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 155/BANG/2022[2020-21]Status: DisposedITAT Bangalore08 Jun 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: Na

For Appellant: Sri Ramasubramaniyan, A.RFor Respondent: Sri Pradeep Kumar, D.R
Section 11Section 12ASection 132Section 143(2)Section 143(3)Section 153A

…ITA No.155/Bang/2022 M/s. Devaraj Urs Educational Trust For Backward Classes (Regd), Kolar IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: NA M/s. Devaraj Urs Educational Trust for Backward Classes (Regd) No.1, Tamaka Vs. Principal CIT (Central) Kolar 563 103 Bangalore PAN NO : AAATS5344P APPELLANT RESPONDENT Assesseeby : Sri Ramasubramaniyan, A.R. Respondent by : Sri Pradeep Kumar, D.R. Date of Hearing : 19.04.2022 Date of Pronouncement : 08.06.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

DCIT, CC- 8(4), Mumbai vs. Ashok R. Ruia (HUF), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 6309/MUM/2019[2008-09]Status: DisposedITAT Mumbai28 Feb 2022AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

For Appellant: Shri Vijay MehtaFor Respondent: Shri Shailja Rai
Section 132

…ettled law that addition cannot be made on the basis of loose documents, unless and until there are corroborative evidences. 18 ITA NOs. 6309/MUM/2019 (A.Y. 2008-09) M/s. Ashok R Ruia 12.36 In the case of CIT vs. Anil BJialla [(2010) 38 DTR (Del) 113: (2010) 322 ITR 191, the Hon'ble Tribunal held that until independent evidences exist, the addition on the basis of notings and jottings cannot be upheld. The relevant extracts of this decision are reproduced hereunder:- "The third dispute in the present appeal is with regard to the addition of Rs. 35 lakhs made by the Assessing Officer as unexplained expenditure of…

DCIT, New Delhi vs. M/S. Alchem International Ltd., New Delhi

ITA 2825/DEL/2016[2006-07]Status: DisposedITAT Delhi07 Dec 2021AY 2006-07

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

For Appellant: Shri [Dr.] Rakesh Gupta, AdvFor Respondent: Ms. Shivani Singh [CIT] - D. R
Section 6(3)(ii)Section 69C

…T 541 (vi) CIT vs. Moulali Kumar Shah 2008 307 ITR 137(Guj) (vii) DCIT vs M Aja Bahu (ITAT Hyderabad Bench - ITA Nos 1755,1756 &1757/Hyd/2012 (viii) CIT vs. S.M.Aggarwal (2007) 293 ITR 43 (Del) (ix) CIT vs. Kulwant Rai 291 ITR 36 (Del) (x) CIT vs. Anil Bhalla 322 ITR 191 (Delhi Court) (xi) ACIT vs. Satyapal Wassan 295 ITR (AT) 352 (Jabalpur) (xii) CIT vs. Gian Gupta (Delhi High Court) ITA No.955/2011 dated8.5.2014. 13.14 Mr. RP Yadav has stated that the seized documents were the proforma accounts maintained by his part time accountants for limited purpose of performance of his supervisory duties for appellant and…

DCIT Central Circle-8(4), Mumbai vs. M/S Rohan Developers Pvt Ltd, Mumbai

In the result, all the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 4060/MUM/2019[2008-09]Status: DisposedITAT Mumbai13 Oct 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

For Appellant: Shri A.K. Gosh, A.RFor Respondent: Dr. Yogesh Kamat, D.R
Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15 DCIT, M/s. Rohan Developers Central Circle-8(4), Pvt. Ltd., Room No.658, 112-122 Hira Bhavan, 6th Floor, Vs. Raja Ram Mohan Roy Aayakar Bhavan, Road, M.K. Road, Prathan Samaj, Mumbai - 400020 Mumbai - 400 004 PAN: AACCA7661A (Appellant) (Respondent) Assessment Year: 2010-…

Rohan Developers P.Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, all the appeals of the Revenue are dismissed and appeals of the assessee are allowed

ITA 3801/MUM/2019[2010-11]Status: DisposedITAT Mumbai13 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15

For Appellant: Shri A.K. Gosh, A.RFor Respondent: Dr. Yogesh Kamat, D.R
Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2008-09 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 Assessment Year: 2013-14 Assessment Year: 2013-14 Assessment Year: 2014-15 Assessment Year: 2014-15 DCIT, M/s. Rohan Developers Central Circle-8(4), Pvt. Ltd., Room No.658, 112-122 Hira Bhavan, 6th Floor, Vs. Raja Ram Mohan Roy Aayakar Bhavan, Road, M.K. Road, Prathan Samaj, Mumbai - 400020 Mumbai - 400 004 PAN: AACCA7661A (Appellant) (Respondent) Assessment Year: 2010-…