CIT v. Ashwani Gupta

322 ITR 396High Court2010#321 most cited

What is CIT v. Ashwani Gupta authority for?

Proceedings become fatal if principles of natural justice are violated, such as when seized material is not provided to the assessee or cross-examination of a person whose statement the Assessing Officer relies upon is denied.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Ashwani Gupta · Ashwani Gupta · section 153A · section 143(3) · section 132(1) · natural justice · cross-examination · seized material · retracted statement · denial of opportunity · fatal proceedings

Also reported as

191 Taxmann 51

Sections most often in play

Section 143(3)Section 153ASection 153DSection 69BSection 132(1)Section 14ASection 56(2)(x)Section 80IC
Read the full judgment

Issues it is cited on

section 115adsection 153a proceedingssection 2(1a)section 2(1)section 66section 60section 63section 2(14)(iii)settlement applicationsection 245d(4)retracted statementsection 245d

Judgments citing CIT v. Ashwani Gupta

Ram Dhan Yadav, Chomu Jaipur vs. ITO, WD 7(3), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 366/JPR/2023[2007-2008]Status: DisposedITAT Jaipur20 Feb 2024AY 2007-2008

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajesh Soni (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)
Section 143(3)Section 144Section 147Section 148Section 69B

…orrectness of the statement and wanted to cross examine the witness which was not given by the AO as well as ld. CIT (A), then the orders passed based on such statement are not sustainable in law. The Hon’ble Delhi High Court in case of CIT vs. Ashwani Gupta, 322 ITR 396 (Delhi) while dealing with the issue of not providing the opportunity to cross examine the witnesses has held in para 5 to 7 as under :- “5. Secondly, in fact, a rectification application being MA 264/Delhi/2008 under section 254(2) of the Income-tax Act, 1961 had been filed by the revenue before the said Tribunal. In that also, in paragraph (g)…

DCIT, CC-5(1), Mumbai vs. Hetal N. Shah (Leagal Heir of the Assessee Shri Nitin Rajmal Shah), Mumbai

In the result, we admit the appeal of the AO as it has been replaced by bringing the legal heir of deceased assessee on record but dismissed the appeal on the merits of the addition

ITA 1080/MUM/2023[2012-13]Status: DisposedITAT Mumbai22 Jan 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Hetal Nitin Shah Dcit Legal Heir Of Nitin Rajmal Central Circle 5(1) Room No.1928, 19 Th Floor, Shah Air India Building, 301, Chandramani, Vs. Nariman Point, Hanuman Road, Mumbai-400 021 Vile Parle(E), Mumbai-400 057 (Appellant) (Respondent) Pan No. Aadps5476M Assessee By : Shri Jaiprakash Bairagra, Ar Revenue By : Shri Ashok Kumar Ambastha, Dr Date Of Hearing: 16.11.2023 Date Of Pronouncement : 22.01.2024

For Appellant: Shri Jaiprakash Bairagra, ARFor Respondent: Shri Ashok Kumar Ambastha
Section 131Section 132Section 133ASection 143Section 143(3)Section 68

…rable Supreme Court in case of Mehta Parikh & co VS CIT 30 ITR 181 and of the coordinate bench in ITA number 5783/M/2017. The learned authorized representative further relied on the decision of the honourable Delhi High Court in case of 191 taxman 51 (Delhi) (322 ITR 396) wherein it has been held that wherein it has been held that when there is a violation of the principles of natural justice as the statements recorded and not provided to the assessee or the material is not provided to the assessee and further cross examination of the person on whose statement the assessing officer has relied upon was not granted…

DCIT, Cir-22(1), Mumbai vs. Prakash Chandumal Rohra, Mumbai

In the result, the appeal

ITA 1920/MUM/2023[2016-17]Status: DisposedITAT Mumbai02 Nov 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Mani Jain/Pratik JainFor Respondent: Mr. H M Bhatt, DR

…tention n support of contention, he relied on the decision of the Hon’ble Delhi High Court in the case of CIT v. on the decision of the Hon’ble Delhi High Court in the case of on the decision of the Hon’ble Delhi High Court in the case of Ashwani Gupta [2010] 322 ITR 396 (Delhi). Ashwani Gupta [2010] 322 ITR 396 (Delhi). 8. We have heard rival submissions of the parties on the issue in We have heard rival submissions of the parties on the issue in We have heard rival submissions of the parties on the issue in dispute and perused the relevant material on record. As far as dispute and perused the relevant material…

DCIT, Cir-22(1), Mumbai vs. Prakash Chandumal Rohra, Mumbai

In the result, the appeal

ITA 1919/MUM/2023[2015-16]Status: DisposedITAT Mumbai02 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Appellant: Mr. Mani Jain/Pratik JainFor Respondent: Mr. H M Bhatt, DR

…tention n support of contention, he relied on the decision of the Hon’ble Delhi High Court in the case of CIT v. on the decision of the Hon’ble Delhi High Court in the case of on the decision of the Hon’ble Delhi High Court in the case of Ashwani Gupta [2010] 322 ITR 396 (Delhi). Ashwani Gupta [2010] 322 ITR 396 (Delhi). 8. We have heard rival submissions of the parties on the issue in We have heard rival submissions of the parties on the issue in We have heard rival submissions of the parties on the issue in dispute and perused the relevant material on record. As far as dispute and perused the relevant material…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…rch and seizer- assessment in search cases, statement of third party recorded under section 132(4) of the Act, no incriminating material attributable to assessee found during search to corroborate statement-' addition made by assessing officer unsustainable. 322 ITR 396; Delhi High Court; Commissioner of Income Tax vs. Ashwani Gupta; Search and Seizure-Block assessment-copies of seized material not proved to assessee nor assessee given an opportunity to cross examination of person on whose statement assessing officer relied upon- violation of natural justice-fatal to proceedings-Income Tax Act, 1961 The tribunal…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…rch and seizer- assessment in search cases, statement of third party recorded under section 132(4) of the Act, no incriminating material attributable to assessee found during search to corroborate statement-' addition made by assessing officer unsustainable. 322 ITR 396; Delhi High Court; Commissioner of Income Tax vs. Ashwani Gupta; Search and Seizure-Block assessment-copies of seized material not proved to assessee nor assessee given an opportunity to cross examination of person on whose statement assessing officer relied upon- violation of natural justice-fatal to proceedings-Income Tax Act, 1961 The tribunal…

Ait, Central Circle, Ghaziabad vs. Ankit Sharma, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2125/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…rch and seizer- assessment in search cases, statement of third party recorded under section 132(4) of the Act, no incriminating material attributable to assessee found during search to corroborate statement-' addition made by assessing officer unsustainable. 322 ITR 396; Delhi High Court; Commissioner of Income Tax vs. Ashwani Gupta; Search and Seizure-Block assessment-copies of seized material not proved to assessee nor assessee given an opportunity to cross examination of person on whose statement assessing officer relied upon- violation of natural justice-fatal to proceedings-Income Tax Act, 1961 The tribunal…

ACIT, Central Circle, Ghaziabad vs. Nidhi Sharma, New Delhi

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2124/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…rch and seizer- assessment in search cases, statement of third party recorded under section 132(4) of the Act, no incriminating material attributable to assessee found during search to corroborate statement-' addition made by assessing officer unsustainable. 322 ITR 396; Delhi High Court; Commissioner of Income Tax vs. Ashwani Gupta; Search and Seizure-Block assessment-copies of seized material not proved to assessee nor assessee given an opportunity to cross examination of person on whose statement assessing officer relied upon- violation of natural justice-fatal to proceedings-Income Tax Act, 1961 The tribunal…

Ankit Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…rch and seizer- assessment in search cases, statement of third party recorded under section 132(4) of the Act, no incriminating material attributable to assessee found during search to corroborate statement-' addition made by assessing officer unsustainable. 322 ITR 396; Delhi High Court; Commissioner of Income Tax vs. Ashwani Gupta; Search and Seizure-Block assessment-copies of seized material not proved to assessee nor assessee given an opportunity to cross examination of person on whose statement assessing officer relied upon- violation of natural justice-fatal to proceedings-Income Tax Act, 1961 The tribunal…

Income Tax Officer, Ward-1, Silchar vs. Rohit Kumar Gulgulia, Silchar

In the result, appeal of the revenue is dismissed

ITA 182/GTY/2020[2011-12]Status: DisposedITAT Guwahati16 Aug 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Babu Lal Jain, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 131Section 133ASection 143(3)Section 147Section 68

…of issuing the Shaw-Cause Notice. 9. We, thus, set aside the impugned order as passed by the Tribunal and allow this appeal. No costs." 7.2. Further, Ld. Counsel placed reliance on the decision of Hon’ble Delhi High court in the case of CIT Vs. Ashwani Gupta 322 ITR 396 (Del.) wherein it was held as under: "The Tribunal confirmed the Order passed by the Commissioner (Appeals) which held the entire addition made by the Assessing Officer to be invalid and had deleted it on the ground that the Assessing Officer had passed the assessment Order in violation of the principles of natural justice inasmuch as he had nei…

Deputy Commissioner of Income Tax, Central Circle -1, Guwahati vs. Bmg Informatics Pvt. Ltd., Guwahati

In the result, both, the appeal of the revenue as well as cross objection of the assessee are dismissed

ITA 61/GTY/2022[2016-17]Status: DisposedITAT Guwahati07 Aug 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17

For Respondent: Shri Amit Kumar Pandey, JCIT
Section 131Section 133ASection 143(3)Section 147Section 148Section 69A

…static. It was not for the Tribunal to have guess work as to for what purposes the Appellant wanted to cross- examine those dealers and what extraction the Appellant wanted from them." 8.2. Also, Hon’ble Delhi High Court in the case of CIT Vs. Ashwini Gupta 322 ITR 396 (Del.) held that once there is a violation of principles of natural justice inasmuch as seized material is not provided to the assessee nor his cross examination of the person whose statement the AO relied on, granted, then, such deficiencies would amount to denial of opportunity and consequently would be fatal to the proceedings. 9. Thus, consi…

Forever Flourishing Fin. & Inv. Pvt. Ltd., Mumbai vs. DCIT (CC)-3(4), Mumbai

In the result, appeal for the assessment year 2012

ITA 6120/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 143(2)Section 147

…nv. Pvt. Ltd. ITA No. 6040 & 6120/Mum/2019 6040 & 6120/Mum/2019 Taxman 160 (Delhi), Nathu Ram Prem Taxman 160 (Delhi), Nathu Ram Prem Chand v. CIT (1963) 49 ITR Chand v. CIT (1963) 49 ITR 561(All). In case of CIT v. Ash In case of CIT v. Ashwani Gupta (2010) 322 ITR 396 (Del (2010) 322 ITR 396 (Del), the Delhi High Court while dealing with the issue of not providing the Delhi High Court while dealing with the issue of not providing the Delhi High Court while dealing with the issue of not providing the opportunity to cross examine the witnesses has held that once the opportunity to cross examine the witnesses has…

Forever Flourishing Fin & Inv. Pvt Ltd, Mumbai vs. DCIT-CC-3(4), Mumbai

In the result, appeal for the assessment year 2012

ITA 6040/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Jul 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Ashok Bansal/Ajay DagaFor Respondent: Mr. Ankush Kapoor, CIT-DR
Section 143(2)Section 147

…nv. Pvt. Ltd. ITA No. 6040 & 6120/Mum/2019 6040 & 6120/Mum/2019 Taxman 160 (Delhi), Nathu Ram Prem Taxman 160 (Delhi), Nathu Ram Prem Chand v. CIT (1963) 49 ITR Chand v. CIT (1963) 49 ITR 561(All). In case of CIT v. Ash In case of CIT v. Ashwani Gupta (2010) 322 ITR 396 (Del (2010) 322 ITR 396 (Del), the Delhi High Court while dealing with the issue of not providing the Delhi High Court while dealing with the issue of not providing the Delhi High Court while dealing with the issue of not providing the opportunity to cross examine the witnesses has held that once the opportunity to cross examine the witnesses has…

Cci Logistics Limited, Kolkata vs. D.C.I.T., CC-1(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 593/KOL/2022[2014-2015]Status: DisposedITAT Kolkata26 Jul 2023AY 2014-2015

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 132Section 143(3)Section 153A

…eserved to be deleted by relying on the following decisions: i) Supreme Court in the case of Andaman Timber Industries in Civil Appeal No. 4228 of 2006 (2015) 324 E.L.T 641 (SC) ii) H R Mehta vs. ACIT 387 ITR 561, Bombay High Court iii) CIT vs. Ashwani Gupta 322 ITR 396 Delhi High Court iv) CIT vs. SMC Share Brokers Ltd. 288 ITR 345 Delhi High Court v) CIT vs. Eastern Commercial Enterprises (1994) 210 ITR 103, 111 (cal) The Ld. A.R therefore prayed that the order of Ld. CIT(A) may kindly be reversed and AO may be directed to delete the addition. 7. The Ld. D.R on the other hand relied heavily on the order of a…

Assistant Commissioner of Income Tax, Circle 1(1), Raipur vs. M/S R.R. Industrial Corporation (India) Private Limited, Raipur

ITA 144/RPR/2018[2013-14]Status: DisposedITAT Raipur11 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 144/Rpr/2018 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. R.R. Industrial Corporation (India) Pvt. Ltd., Station Road, Telghani Naka, Raipur (C.G.) Pan : Aaecr4291B ……""यथ" / Respondent

For Appellant: Shri Amit M. Jain, AdvocateFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(2)Section 143(3)Section 250(4)Section 68

…Excise (2015) 281 CTR 241 (SC) and that of the Hon’ble High Court of Bombay in the case of Vodafone India Ltd. Vs. UOI (2014) 265 CTR 42 (Bom). Also, a similar view had been taken by the Hon’ble High Court of Delhi in the case of CIT Vs. Ashwani Gupta (2010) 322 ITR 396 (Del). Further, the Hon’ble High Court of Rajasthan in the case of CIT Vs. Supertech Diamond Tools (P) Ltd. (2015) Taxman 62 (Rajasthan), had observed that where investing companies were genuinely existing, then no addition could be made under Sec. 68 on account of share application money only on basis of any third party statement. It was observe…

Disha Education Society, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 60/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR
Section 12A

…the assessee. Such material is liable to be ignored. Reliance on:- - i) Kishinchand Chellaram vs CIT (1980) 125 ITR 713 (SC) ii) HR. Mehta vs ACIT in Income Tax Appeal no. 58 of 2001 order dt. 30.06.2016 of Mumbai High Court iii) CIT vs Ashwani Gupta, (2010) 322 ITR 396 (Del.). iv) ACIT vs. Mahesh K. Shah in ITA no. 5194/Mum 2014, order dt. 31.01 2017 of of B" Bench of Mumbai ITAT v) DCIT vs Shri Sanjay Hirachand Dhokad in ITA no. 5243/Mum /2013 order dr. 31.03.2017 of "E" Bench of Mumbai ITAT. 10. No cross-examination allowed Ld. Pr. CIT has relied upon statement of some persons. However, none of the deponents…

Disha Education Society, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 32/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR
Section 12A

…the assessee. Such material is liable to be ignored. Reliance on:- - i) Kishinchand Chellaram vs CIT (1980) 125 ITR 713 (SC) ii) HR. Mehta vs ACIT in Income Tax Appeal no. 58 of 2001 order dt. 30.06.2016 of Mumbai High Court iii) CIT vs Ashwani Gupta, (2010) 322 ITR 396 (Del.). iv) ACIT vs. Mahesh K. Shah in ITA no. 5194/Mum 2014, order dt. 31.01 2017 of of B" Bench of Mumbai ITAT v) DCIT vs Shri Sanjay Hirachand Dhokad in ITA no. 5243/Mum /2013 order dr. 31.03.2017 of "E" Bench of Mumbai ITAT. 10. No cross-examination allowed Ld. Pr. CIT has relied upon statement of some persons. However, none of the deponents…

I.T.O. - 23(1)(5), Mumbai vs. Grace Development Associates, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 712/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2023AY 2013-14

Bench: Shri Baskaran Br & Shir Pavan Kumar Gadaleito – 23(1)(5) Vs. M/S Grace Development Room.No.113,1St Floor Associates Matru Mandir, 101, B-Wing, Landmark Tardeo Road, Building, 1St Floor, 150 Mumbai – 400 007 Pali Road, Nr. Hdfc Bank, Bandra (W), Mumbai – 400050. Pan/Gir No. : Aahfg5648M Appellant .. Respondent Appellant By : Ms.Neeraja Sarma.Dr Respondent By : Mr.Devendra Jain.Ar Date Of Hearing 09.02.2023 Date Of Pronouncement 16.03.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) -32, Mumbai Passed U/S 250 Of The Act. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Ms.Neeraja Sarma.DRFor Respondent: Mr.Devendra Jain.AR
Section 142(1)Section 143(1)Section 143(2)Section 148Section 250Section 68

…s complete violation of the principles of natural justice. > C.P. Adam, 105 ITR 465 (Ker.), The Hon'ble Tribunal deleted the addition made by the A.O. holding that no opportunity had been given to the assessee to cross-examine the creditors. > Ashwani Gupta 322 ITR 396 (Del.) The A.O. had passed the assessment order in violation of the principles of natural justice in as much as he had neither provided copies of the seized material to the assessee nor had he allowed the assessee to cross- examine the concerned party. The honourable tribunal and the CIT(A) held that the entire addition made by the A.O. was inval…

DCIT, Jaipur vs. Vigyan Lodha, Jaipur

In the result, the appeal of the Department is dismissed

ITA 169/JPR/2022[2014-15]Status: DisposedITAT Jaipur20 Dec 2022AY 2014-15
For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri P.R. Meena, CIT-DR
Section 10(38)Section 143(2)Section 14ASection 68Section 69C

…ble SC has held that not allowing The assessee to cross examine witness were made the basis of impugned order is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice. In the case of Ashwini Gupta 322 ITR 396 addition made on the 19 ITA169/JP/2022 DCIT, CENTRALL CIRCLE -6, JAIPUR VS SHRI VIGYAN LODHA basis of statement of third was deleted by honourable Delhi HC as assessee was not allowed opportunity to cross examine. On similar facts, in the case of Manish Kumar Baid vs ACIT, Cir-35, Kolkata ITA No.1236/Kol/2017 honouable ITAT held that the enquir…

Asst CIT CC 1 (3), Mumbai vs. M/S Poonam Skyline Construction, Mumbai

In the result, all the revenue appeals are dismissed and the appeal of the assessee is allowed

ITA 752/MUM/2020[2012-13]Status: DisposedITAT Mumbai05 Dec 2022AY 2012-13
Section 132(1)Section 133A

…her submitted that the AO has not furnished the documents relied upon him for making the additions in the hands of the assessees herein. In that case, the AO could not have made these additions as held by Hon’ble Delhi High Court in the case of Ashwani Gupta (322 ITR 396)(Del). 15. We heard the parties on this issue and perused the record. The first common issue in all the appeals filed by the revenue relate to the addition made u/s 68 of the Act, wherein cash credits, which are essentially capital receipts, are deemed to be revenue receipts by legal fiction, if the assessee fails to prove the nature and source…