CIT v. Dilbagh Rai Arora

263 Taxmann 30High Court2019#2423 most cited

What is CIT v. Dilbagh Rai Arora authority for?

An addition treating share capital as unaccounted money cannot be sustained if it relies solely on a third-party statement, like that of a dummy director recorded during a survey, without confronting the assessee with the said statement.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. Dilbagh Rai Arora · Dilbagh Rai Arora · Section 68 · Section 69A · share capital · unaccounted money · dummy director statement · survey statement · lack of confrontation · natural justice · addition of income · survey action

Also reported as

104 Taxmann.com 371177 DTR 220

Sections most often in play

Section 147Section 143(3)Section 133(6)Section 132(4)Section 37(1)Section 69ASection 148Section 68

Issues it is cited on

gaarsection 65(b)section 181section 194qsection 135asection 148bsection 193section 65b(4)section 158bb(1)retraction of statementshell companysection 158bb

Judgments citing CIT v. Dilbagh Rai Arora

DCIT, Central Circle, Ghaziabad vs. Kdp Infrastructure Pvt. Ltd., New Delhi

In the result appeal of the assessee is allowed

ITA 4880/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Nov 2020AY 2015-16

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…

Kdp Infrastructure Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result appeal of the assessee is allowed

ITA 4688/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Nov 2020AY 2013-14

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…

Kdp Infrastructure Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result appeal of the assessee is allowed

ITA 4687/DEL/2019[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…

Kdp Infrastructure Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result appeal of the assessee is allowed

ITA 4312/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Nov 2020AY 2015-16

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…

Kdp Infrastructure Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result appeal of the assessee is allowed

ITA 4311/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Nov 2020AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri J.K. Mishra, CIT-DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. 6083/DEL/2019 [A.Y 2010-11] ITA No. 6084/DEL/2019 [A.Y 2012-13] ITA No. 6085/DEL/2019 [A.Y 2013-14] ITA No. 4881/DEL/2019 [A.Y 2014-15] ITA No. 4880/DEL/2019 [A.Y 2015-16] The Dy. C.I.T vs M/s KDP Infrastructure Pvt. Ltd. Central Circle UB-19, Antriksh Bhawan, Ghaziabad KG Marg Connaught Place, New Delhi PAN: AAACS 1691 J ITA No. 4687/DEL/2019 [A.Y 2012-13] ITA No. 4688/DEL/2019 [A.Y 2013-14] ITA No. 4311/DEL/2019 [A.Y 2014-15] IT…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Paruchuru Satish Kumar(HUF), Guntur

In the result, appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 699/VIZ/2019[2016-17]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri M.V. Prasad, CAFor Respondent: Shri D.K.Sonawal, CIT DR
Section 131Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER I.T.A.Nos. 698 & 699/VIZ/2019 (Asst. Years : 2015-16 & 2016-17) DCIT, Central Circle-1, vs. Paruchuru Satish Kumar Guntur. (HUF), D.No. 5-93-22, Water Tanks Road, 6/13, Brodipet, Guntur. PAN No.AAMHP 1463 Q (Appellant) (Respondent) C.O.Nos. 08 &09/VIZ/2020 (Arising out of I.T.A. Nos. 698 & 699/VIZ/2019) (Asst. Years :2015-16 & 2016-17) Paruchuru Satish Kumar vs. DCIT, Central Circle-1, (HUF), D…

The Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Paruchuru Satish Kumar(HUF), Guntur

In the result, appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 698/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri M.V. Prasad, CAFor Respondent: Shri D.K.Sonawal, CIT DR
Section 131Section 132Section 132(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER I.T.A.Nos. 698 & 699/VIZ/2019 (Asst. Years : 2015-16 & 2016-17) DCIT, Central Circle-1, vs. Paruchuru Satish Kumar Guntur. (HUF), D.No. 5-93-22, Water Tanks Road, 6/13, Brodipet, Guntur. PAN No.AAMHP 1463 Q (Appellant) (Respondent) C.O.Nos. 08 &09/VIZ/2020 (Arising out of I.T.A. Nos. 698 & 699/VIZ/2019) (Asst. Years :2015-16 & 2016-17) Paruchuru Satish Kumar vs. DCIT, Central Circle-1, (HUF), D…

Shri Mustafa Chhawaniwala, Indore vs. Income Tax Officer -5 (4), Indore

In the result, the appeal filed by the assessee is

ITA 427/IND/2018[2014-15]Status: DisposedITAT Indore19 Dec 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Shri Mustafa Chhawaniwala Ito-5(4) C/O Asiad Marketing Indore बनाम/ Ug-1, Mishika Tower Vs. Opp. Sapna Sangeeta Indore (Appellant) (Revenue ) P.A. No.Afwpc9588C

Section 143(3)Section 69

…a, Indore] withdrawals as well. He drew our attention to bank statement enclosed with paper book. Ld. Counsel for the assessee placed reliance on the judgement of the Hon'ble High Court of Allahabad relevant in the case of CIT Vs. Dilbagh Rai Arora (2019) 104 Taxmann.com 371 to buttress the contention that the authorities below ought to have considered these evidences. 5. On the contrary, Ld. D.R. vehemently opposed these submissions and submitted that the assessee himself took a stand that the source of money was out of the loan/gifts received from various persons. Before assessing authority, the assess…