CIT v. Deepak Kumar Agarwal

398 ITR 586High Court2017#936 most cited

What is CIT v. Deepak Kumar Agarwal authority for?

In assessments made under Section 153A following a search, no additions can be sustained unless incriminating material is found during the search proceedings. Additions cannot be based on material gathered post-search or information not related to the search.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Deepak Kumar Agarwal · Section 153A · Section 132 · incriminating material · search assessment · no addition without incriminating material · abatement of assessment · undisclosed income · post-search material · unexplained money · Bombay High Court

Also reported as

86 Taxmann.com 3

Sections most often in play

Section 153ASection 115BBESection 132(4)Section 143(3)Section 132Section 148Section 69ASection 147

Issues it is cited on

section 127(2)abatement of assessmentsection 153(c)third party informationsection 131(1)section 153(a)section 140surrender of incomesummons under section 131paper companysection 158bdsection 156

Judgments citing CIT v. Deepak Kumar Agarwal

Shri Banna Lal Jat, Bhilwara vs. Assistant Commissioner of Income Tax, Ajmer

In the result, theses appeals filed by the assessee are allowed

ITA 474/JPR/2018[2010-11]Status: DisposedITAT Jaipur24 Apr 2019AY 2010-11
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri B.K. Gupta (CIT)
Section 10(38)Section 143(2)Section 153A

…8) 257 Taxman 441 (SC) • M/s Rajasthan Fort & Palace Pvt. Ltd. Vs. DCIT ITA No. 597 to 599/JP/2017 order dated 24.01.2018 (Jaipur) (Trib.) • Principal CIT Vs. Dipak Jashvantlal Panchal [2017] 397 ITR 153(Guj.) (HC) • CIT Vs. Deepak Kumar Agarwal & Ors. (2017) 158 DTR 100/ 251 Taxman 22 (Bom.) (HC) • DCIT vs. M/s A.M. Exports in ITA No. 561/JP/2018 dated 07.01.2019. 4. On the other hand, the ld. DR has submitted that it is not a case of inadvertent or bonafide mistake on the part of the assessee while filing the return of income and offering the income to tax due to mistake but the assessee during the course of…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 183/NAG/2014[2004-05]Status: DisposedITAT Nagpur29 Mar 2019AY 2004-05
For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt.CIT
Section 131Section 139Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…आयकर अपीलीय अिधकरण ukxiqj "यायपीठ, ukxiqj म" । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.183/NAG/2014 िनधा"रण वष" / Assessment Year : 2004–05 Mahesh D. Gupta, C/o. M/s Loya Bagri & Co., Chartered Accountants, Gandhibag, Nagpur–440002. .......अपीलाथ" / Appellant PAN : AATPG8810F बनाम / V/s. ACIT, Central Circle–2(3), ……""यथ" / Respondent Nagpur. Assessee by : Shri Rajesh Loya, Adv. Revenue by : Shri U. U. Kasar, Jt.CIT सुनवाई क" तारीख / Date of Hea…

Shri P.M. Chordia, Jalna vs. Income-Tax Officer, Aurangabad

In the result, appeal of the assessee for assessment year 2006-07

ITA 1027/PUN/2011[2006-07]Status: DisposedITAT Pune01 Mar 2019AY 2006-07
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

…ssessing Officer u/s.153A r.w.s.143(3) of the Act is non-abated assessment. The ld. AR for the assessee placed reliance on the following decisions: i) CIT Vs. SKS Ispat and Power Ltd. reported in 398 ITR 594 (Bom.) ii) CIT Vs. Deepak Kumar Agarwal reported in 398 ITR 586 ( Bom.) 17. On the other hand, Ld. DR for the Revenue heavily placed reliance on the order of Assessing Officer and CIT(A). 16 18. We have heard both the parties and perused the material available on record. The case of the Assessing Officer is that there is requirement of making disallowance out of dubbar/labour charges for want of third party…

Shri P.M. Chordia, Jalna vs. Income-Tax Officer, Aurangabad

In the result, appeal of the assessee for assessment year 2006-07

ITA 1026/PUN/2011[2005-06]Status: DisposedITAT Pune01 Mar 2019AY 2005-06
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

…ssessing Officer u/s.153A r.w.s.143(3) of the Act is non-abated assessment. The ld. AR for the assessee placed reliance on the following decisions: i) CIT Vs. SKS Ispat and Power Ltd. reported in 398 ITR 594 (Bom.) ii) CIT Vs. Deepak Kumar Agarwal reported in 398 ITR 586 ( Bom.) 17. On the other hand, Ld. DR for the Revenue heavily placed reliance on the order of Assessing Officer and CIT(A). 16 18. We have heard both the parties and perused the material available on record. The case of the Assessing Officer is that there is requirement of making disallowance out of dubbar/labour charges for want of third party…

Shri P.M. Chordia, Jalna vs. Income-Tax Officer, Aurangabad

In the result, appeal of the assessee for assessment year 2006-07

ITA 1025/PUN/2011[2004-05]Status: DisposedITAT Pune01 Mar 2019AY 2004-05
For Appellant: Shri Sunil GanooFor Respondent: Shri Aseem Sharma
Section 132Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 153Section 153A

…ssessing Officer u/s.153A r.w.s.143(3) of the Act is non-abated assessment. The ld. AR for the assessee placed reliance on the following decisions: i) CIT Vs. SKS Ispat and Power Ltd. reported in 398 ITR 594 (Bom.) ii) CIT Vs. Deepak Kumar Agarwal reported in 398 ITR 586 ( Bom.) 17. On the other hand, Ld. DR for the Revenue heavily placed reliance on the order of Assessing Officer and CIT(A). 16 18. We have heard both the parties and perused the material available on record. The case of the Assessing Officer is that there is requirement of making disallowance out of dubbar/labour charges for want of third party…

Hydroair Tectonics (Pcd) Ltd, Navi Mumbai vs. DCIT Cen Cir 2(1), Mumbai

ITA 3949/MUM/2017[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…n 374 ITR 645 (Bom) 2. CIT v. Gurinder Singh Bawa 386 ITR 483 (Bom) 3. CIT v. SKS Ispat & Power Ltd. 398 ITR 584 (Bom) 4. Pr. CIT v. Marytime Suppliers Pvt. Ltd. –ITA No. 50/2017 5. Pr. CIT v. Dharampal Agrawal – ITA No. 52/2017 6. CIT v. Deepak Kumar Agarwal 398 ITR 586 (Bom) 7. CIT v. Murli Agro Products Ltd. 49 taxmann.com 172 (Bom) 8. Pr. CIT v. Saumya Construction P. Ltd. 387 ITR 529 (Guj) 9. Pr. CIT v. Devangi alias Rupa 98 CCH 51 10. Pr. CIT v. Desai Construction (P) Ltd. 81 taxmann.com 271 11. CIT v. Kabul Chawla 380 ITR 573 (Del) 12. Pr. CIT v. Lata Jain – ITA No. 274/2016 (Del) 8. The Ld. DR, on the ot…

Rajkumari Singh, Navi Mumbai vs. DCIT Cen Cir 8, Mumbai

ITA 946/MUM/2016[2005-06]Status: DisposedITAT Mumbai30 Jan 2019AY 2005-06

Bench: Shri Joginder Singh () & Shri G Manjunatha ()

Section 132Section 132(4)

…n 374 ITR 645 (Bom) 2. CIT v. Gurinder Singh Bawa 386 ITR 483 (Bom) 3. CIT v. SKS Ispat & Power Ltd. 398 ITR 584 (Bom) 4. Pr. CIT v. Marytime Suppliers Pvt. Ltd. –ITA No. 50/2017 5. Pr. CIT v. Dharampal Agrawal – ITA No. 52/2017 6. CIT v. Deepak Kumar Agarwal 398 ITR 586 (Bom) 7. CIT v. Murli Agro Products Ltd. 49 taxmann.com 172 (Bom) 8. Pr. CIT v. Saumya Construction P. Ltd. 387 ITR 529 (Guj) 9. Pr. CIT v. Devangi alias Rupa 98 CCH 51 10. Pr. CIT v. Desai Construction (P) Ltd. 81 taxmann.com 271 11. CIT v. Kabul Chawla 380 ITR 573 (Del) 12. Pr. CIT v. Lata Jain – ITA No. 274/2016 (Del) 8. The Ld. DR, on the ot…

ACIT Central Circle 3(3), Chennai vs. Mailam Subramaniya Swamy Educational Trust, Villupuram

In the result, the Revenue’s appeals are dismissed

ITA 2088/CHNY/2018[2012-13]Status: DisposedITAT Chennai06 Dec 2018AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri. Sailendra Mamidi, CIT
Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण ,’सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम! BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment years: 2009-10, 2010-11, 2011-12 & 2012-13 The Assistant Commissioner of M/s. Mailam Subramaniya Swamy Income Tax, Vs. Educational Trust, Central Circle -3(3), No. 54, Meenatchi Nagar, Chennai – 600 034. Poonthotam, Villupuram 605 602. [PAN: AAATM 3311L] ("#यथ%/Respondent) (अपीलाथ"/App…

ACIT Central Circle 3(3), Chennai vs. Mailam Subramaniya Swamy Educational Trust, Villupuram

In the result, the Revenue’s appeals are dismissed

ITA 2087/CHNY/2018[2011-12]Status: DisposedITAT Chennai06 Dec 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri. Sailendra Mamidi, CIT
Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण ,’सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम! BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment years: 2009-10, 2010-11, 2011-12 & 2012-13 The Assistant Commissioner of M/s. Mailam Subramaniya Swamy Income Tax, Vs. Educational Trust, Central Circle -3(3), No. 54, Meenatchi Nagar, Chennai – 600 034. Poonthotam, Villupuram 605 602. [PAN: AAATM 3311L] ("#यथ%/Respondent) (अपीलाथ"/App…

ACIT Central Circle 3(3), Chennai vs. Mailam Subramaniya Swamy Educational Trust, Villupuram

In the result, the Revenue’s appeals are dismissed

ITA 2086/CHNY/2018[2010-11]Status: DisposedITAT Chennai06 Dec 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri. Sailendra Mamidi, CIT
Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण ,’सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम! BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment years: 2009-10, 2010-11, 2011-12 & 2012-13 The Assistant Commissioner of M/s. Mailam Subramaniya Swamy Income Tax, Vs. Educational Trust, Central Circle -3(3), No. 54, Meenatchi Nagar, Chennai – 600 034. Poonthotam, Villupuram 605 602. [PAN: AAATM 3311L] ("#यथ%/Respondent) (अपीलाथ"/App…

ACIT Central Circle 3(3), Chennai vs. Mailam Subramaniya Swamy Educational Trust, Villupuram

In the result, the Revenue’s appeals are dismissed

ITA 2085/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Dec 2018AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment Years: 2009-10, 2010-11, 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri. Sailendra Mamidi, CIT
Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण ,’सी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI "ी एन.आर.एस .गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य के सम! BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2085, 2086, 2087 & 2088/Chny/2018 "नधा"रण वष"/ Assessment years: 2009-10, 2010-11, 2011-12 & 2012-13 The Assistant Commissioner of M/s. Mailam Subramaniya Swamy Income Tax, Vs. Educational Trust, Central Circle -3(3), No. 54, Meenatchi Nagar, Chennai – 600 034. Poonthotam, Villupuram 605 602. [PAN: AAATM 3311L] ("#यथ%/Respondent) (अपीलाथ"/App…

M/S. Span Foundation Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2521/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…o drawn from the following judgments: i) BiswanathGarodiaVs.DCIT (2016) 76 taxmann.com81 ii) CIT Vs.ContinentalWarehousinhg (NhavaSheva) Ltd (2015 374 ITR 645). iii) Jai Steel (India) Jodhpur Vs. ACIT (2013) 259 CTR 281 iv) CIT Vs.Deepak Kumar Aggarwal (2017) 398 ITR 586 v) Principal CIT Vs.DipakJashvantalaPanchal (2017) 397 ITR 253. vi) Principal VIT vs.Lalit Jain (2017) 384 ITR 543 vii) Pr.CIT vs. Dvangi Alias Rupa (2017 394 ITR 184 viii) Chintels India Ltd Vs. DCIT (2017) 397 ITR 416 ix) Smt. Anjli Pandit Vs. ACIT (2017) 157 DTR (Mum) (Tri.) 17 x) Pr.CITVs.MeetaGutgutia (2016)395 ITR 526. 55. In view of the af…

M/S. Cliff Trexim Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2520/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…o drawn from the following judgments: i) BiswanathGarodiaVs.DCIT (2016) 76 taxmann.com81 ii) CIT Vs.ContinentalWarehousinhg (NhavaSheva) Ltd (2015 374 ITR 645). iii) Jai Steel (India) Jodhpur Vs. ACIT (2013) 259 CTR 281 iv) CIT Vs.Deepak Kumar Aggarwal (2017) 398 ITR 586 v) Principal CIT Vs.DipakJashvantalaPanchal (2017) 397 ITR 253. vi) Principal VIT vs.Lalit Jain (2017) 384 ITR 543 vii) Pr.CIT vs. Dvangi Alias Rupa (2017 394 ITR 184 viii) Chintels India Ltd Vs. DCIT (2017) 397 ITR 416 ix) Smt. Anjli Pandit Vs. ACIT (2017) 157 DTR (Mum) (Tri.) 17 x) Pr.CITVs.MeetaGutgutia (2016)395 ITR 526. 55. In view of the af…

M/S. Garg Brothers Pvt. Ltd., Kolkata vs. DCIT, Central Circle - 3(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 2519/KOL/2017[2009-10]Status: DisposedITAT Kolkata18 Apr 2018AY 2009-10

Bench: Shri A. T Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं/.Ita No.2519/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Garg Brothers Pvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaacg 9775 F (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2520/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Cliff Treximpvt. Ltd. Vs. Dcit, Central Circle- 3(2), Kolkata 57, Burtolla Street, Aayakar Bhawan Poorva, 110, Kolkata – 700 007. Shantipally, Kolkata – 700 107. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aabcc 0961 E (Assessee) .. (Revenue) & आयकरअपीलसं/.Ita No.2521/Kol/2017 ("नधा"रणवष" / Assessment Year: 2009-10) M/S. Span Foundation Pvt. Vs. Dcit, Central Circle- Ltd. 3(2), Kolkata Aayakar Bhawan Poorva, 110, 57, Burtolla Street, Shantipally, Kolkata – 700 107. Kolkata – 700 007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No. : Aaecs 4605 C (Assessee) .. (Revenue)

For Appellant: Shri S.K. Tulsiyan, Advocate & Bhoomija Verma, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 263

…o drawn from the following judgments: i) BiswanathGarodiaVs.DCIT (2016) 76 taxmann.com81 ii) CIT Vs.ContinentalWarehousinhg (NhavaSheva) Ltd (2015 374 ITR 645). iii) Jai Steel (India) Jodhpur Vs. ACIT (2013) 259 CTR 281 iv) CIT Vs.Deepak Kumar Aggarwal (2017) 398 ITR 586 v) Principal CIT Vs.DipakJashvantalaPanchal (2017) 397 ITR 253. vi) Principal VIT vs.Lalit Jain (2017) 384 ITR 543 vii) Pr.CIT vs. Dvangi Alias Rupa (2017 394 ITR 184 viii) Chintels India Ltd Vs. DCIT (2017) 397 ITR 416 ix) Smt. Anjli Pandit Vs. ACIT (2017) 157 DTR (Mum) (Tri.) 17 x) Pr.CITVs.MeetaGutgutia (2016)395 ITR 526. 55. In view of the af…