CIT v. Brandix Mauritius

149 Taxmann.com 238High Court2023#1221 most cited
93

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

CIT v. Brandix Mauritius · reassessment proceedings section 147 · section 148 notice · surrender of income validity · statement during search section 132(4) · survey operations section 133A · cash credits section 68 · unexplained expenditure section 69C · waiver of notice objection section 292BB · closely held company assessment

Also reported as

456 ITR 34

Sections most often in play

Section 143(3)Section 148Section 68Section 133ASection 69CSection 131Section 147Section 132(4)

Issues it is cited on

section 5(8)section 282a(1)closely held companyprincipal director general of income-taxsection 65aaccumulated profitssection 282asurrender of incomesection 282section 292bbsection 144(1)section 292b

Judgments citing CIT v. Brandix Mauritius

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1529/DEL/2021[2018-2019]Status: DisposedITAT Delhi29 Dec 2023AY 2018-2019

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1528/DEL/2021[2017-2018]Status: DisposedITAT Delhi29 Dec 2023AY 2017-2018

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1527/DEL/2021[2016-2017]Status: DisposedITAT Delhi29 Dec 2023AY 2016-2017

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1526/DEL/2021[2015-2016]Status: DisposedITAT Delhi29 Dec 2023AY 2015-2016

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1525/DEL/2021[2014-2015]Status: DisposedITAT Delhi29 Dec 2023AY 2014-2015

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1524/DEL/2021[2013-2014]Status: DisposedITAT Delhi29 Dec 2023AY 2013-2014

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

DCIT, Central Circle-25, New Delhi vs. Sunil Aggarwal, Faridabad

ITA 1523/DEL/2021[2012-2013]Status: DisposedITAT Delhi29 Dec 2023AY 2012-2013

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharma

Section 119

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos.1522 to 1529/Del/2021 (Assessment Years: 2011-12 to 2018-19) DCIT Vs. Sunil Aggarwal Central Circle-25, H.No. 998, Sector-14, New Delhi. Faridabad, Haryana. PAN No. ABAPA4529K (APPELLANT) (RESPONDENT) Revenue by Ms. Sapna Bhatia, CIT-DR Assessee by Shri Shailesh Gupta, CA Date of hearing: 21.12.2023 Date of Pronouncement: 29.12.2023 ORDER PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of In…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1512/DEL/2021[2017-2018]Status: DisposedITAT Delhi29 Dec 2023AY 2017-2018

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1511/DEL/2021[2016-2017]Status: DisposedITAT Delhi29 Dec 2023AY 2016-2017

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1510/DEL/2021[2015-2016]Status: DisposedITAT Delhi29 Dec 2023AY 2015-2016

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1509/DEL/2021[2014-2015]Status: DisposedITAT Delhi29 Dec 2023AY 2014-2015

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1508/DEL/2021[2013-2014]Status: DisposedITAT Delhi29 Dec 2023AY 2013-2014

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Deepak Kumar, Ghaziabad (U.P) vs. Dy. CIT, Central Circle Gzbd U.P, Uttar Pradesh

ITA 1507/DEL/2021[2012-2013]Status: DisposedITAT Delhi29 Dec 2023AY 2012-2013

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1497/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Dec 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1496/DEL/2021[2015-16]Status: DisposedITAT Delhi29 Dec 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1495/DEL/2021[2014-15]Status: DisposedITAT Delhi29 Dec 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1494/DEL/2021[2013-14]Status: DisposedITAT Delhi29 Dec 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

DCIT, CC, Ghaziabad vs. Deepak Kumar, Ghaziabad

ITA 1493/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Dec 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Dr.Rakesh Kumar, Sh.Somil Agarwal&For Respondent: Ms Sapna Bhatia, CIT-DR
Section 119Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1507 to 1512/Del/2021 Assessment Years: 2012-13 to 17 to 2017-18 Deepak Kumar, Vs DCIT, D-17, 3rd Floor, RDC, Raj Nagar, Central Circle, Ghaziabad, Ghaziabad. Uttar Pradesh – 201 201. PAN: AMFPK9848P ITAs No.1493 to 1497/Del/2021 Assessment Years: 2012-13 to 2015-16 & 2018-19 DCIT, Vs. Deepak Kumar, D-17, 3rd Floor, RDC, Raj Central Circle, Ghaziabad. Nagar, Ghaziabad, Uttar Pradesh – 201 201. PAN: AMFPK9848P (Appellant) (Respondent) Assessee by : Dr.…

Arun Kumar Mittal, Delhi vs. ACIT, Central Circle-31, Delhi

In the result, appeal is allowed as indicated above

ITA 2970/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Dec 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri N.K. Billaiyaassessment Year: 2019-20

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Sh. Zafarul Haque Tanweer, CIT-DR
Section 127Section 143(2)Section 143(3)Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2019-20 Arun Kumar Mittal, C-65, Versus ACIT, Central Circle-31, Milansar Apartment, Plot No. 2, Delhi. Sector-14, Rohini, Delhi. PAN: AADPM6382J (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate Sh. Shrey Jain, Advocate Revenue by : Sh. Zafarul Haque Tanweer, CIT-DR Date of hearing : 20.12.2023 Date of pronouncement: 20.12.2023 ORDER This is an appeal by the assessee against order dated 30.11.2022 of learned Commissioner of Income-…

Criteo Singapore Pte Ltd, Singapore vs. ACIT, Circle-1(2)(1), International Taxation, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 2345/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Dec 2023AY 2019-20

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Bharat Tulsian, &
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…I.T.A. No. 2345/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2345/Del/2022 "नधा"रणवष"/Assessment Years: 2019-20 Criteo Singapore Pte Ltd., ACIT, बनाम 138, Market Street, Circle : 1(2)(1) #34-01/02 Vs. International Taxation, New Delhi. Singapore – 048946. PAN No. AAFCC9817M अपीलाथ" / Appellant ""यथ"/ Respondent Shri S. K. Aggarwal, "नधा"रतीक"ओरसे /Assessee by : Shri Bharat Tulsian, & Shri Sarthak Bhandula; C. A.; Shri Vizay B. Vasanta, राज"वक"ओरसे / Department [CIT]…