CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das

254 CTR 392High Court2012#1998 most cited

What is CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das authority for?

Additions cannot be made to assessments under Sections 153A and 153C if no incriminating material was found during a search operation. Assessments for each year preceding the search are distinct and separate.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Anil Kumar Bhatia · CIT v. Chetan Das Lachman Das · Section 153A · Section 153C · incriminating material · search operation · block period assessment · distinct assessment

Sections most often in play

Section 143(3)Section 153ASection 132Section 132(4)Section 142ASection 147Section 148Section 68

Issues it is cited on

section 38section 142aretraction of statementsection 132(4a)section 131(1a)retracted statementblock periodon-moneysource of sourcesection 127section 153a(1)panchnama

Judgments citing CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 707/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 706/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 709/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sajan Kumar Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5949/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…of search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central- III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held that the…

Anand Kumar Jain, Faridabad vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4723/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…of search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central- III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held that the…

Satish Dev Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5955/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…of search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central- III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held that the…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5948/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…of search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central- III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held that the…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5947/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…of search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central- III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held that the…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5946/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…of search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central- III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held that the…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5945/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…of search, in respect of each issue, then no addition in respect of any such issue can be made to the assessment under Sections 153A and 153C of the Act. The decisions of this Court in CIT v. Anil Kumar Bhatia (supra) and CIT v. Chetan Das Lachman Das [2012] 254 CTR 392 (Del) were extensively discussed in Commissioner of Income Tax (Central-III) v. Kabul Chawla (supra). The Court in Commissioner of Income Tax (Central- III) v. Kabul Chawla (supra) had also discussed and concurred with the decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 36 Taxman 523 (Raj) which had held that the…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3956/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3955/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jul 2019AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3954/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Jul 2019AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3953/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Jul 2019AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3952/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Jul 2019AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3951/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2894/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2893/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

Sh. Krishan Kumar Modi, New Delhi vs. ACIT, New Delhi

In the result, the assessee's appeal is allowed

ITA 2892/DEL/2017[2006-07]Status: DisposedITAT Delhi05 Jul 2019AY 2006-07

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ation Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribunal in the case of Anurag Dalmia vs. DCIT: ITA 5395 of 2017, wherein the Tribunal quashed si…

DCIT, New Delhi vs. Shri Lalit Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5590/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…