CIT v. Ghansham (HUF)

182 Taxmann.com 368Reported decision#7450 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2019.

Judgments citing CIT v. Ghansham (HUF)

NARESH GUPTA,,GURGAON vs. ITO, GURGAON

In the result, the appeal of assessee is allowed

ITA 5500/DEL/2016[2013-14]Status: DisposedITAT Delhi18 Oct 2019AY 2013-14

Bench: Ms. Sushma Chowla & Shri Anadee Nath Misshra

For Appellant: Sh. Naresh Gupta, AssesseeFor Respondent: Ms. Rakhi Bimal, Sr.DR
Section 143(3)Section 28

…आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण "द"ली "यायपीठ "यायपीठ “ई”, नई नई "द"ली "द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "यायपीठ नई नई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी अना"द नाथ ौी अना"द नाथ अना"द नाथ िमौा अना"द नाथ िमौा िमौा, , , , लेखा सदःय के िमौा लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEM…

MAHESH KUMAR GUPTA,NOIDA vs. DCIT, NOIDA

In the result, the appeal of assessee is allowed

ITA 5986/DEL/2016[2013-14]Status: DisposedITAT Delhi16 Oct 2019AY 2013-14

Bench: Ms. Sushma Chowla & Shri Anadee Nath Misshra

For Appellant: Sh. Mahesh Kumar Gupta, AssesseeFor Respondent: Ms. Rakhi Vimal, Sr.DR
Section 143(3)Section 28

…आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण "द"ली "यायपीठ "यायपीठ “ई”, नई नई "द"ली "द"ली म"म"म"म" आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "यायपीठ नई नई "द"ली "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं "याियक सदःय एवं ौी ौी ौी अना"द नाथ ौी अना"द नाथ अना"द नाथ िमौा अना"द नाथ िमौा िमौा, , , , लेखा सदःय के िमौा लेखा सदःय के लेखा सदःय के सम" लेखा सदःय के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEM…

RANBIR SINGH ,GURGAON vs. ITO, WARD- 3(4), GURGAON

The appeals of the assessee are allowed

ITA 3564/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Aug 2019AY 2013-14

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

CHANDROOP DAGAR,GURGAON vs. ITO, WARD-1(3), GURGAON

The appeals of the assessee are allowed

ITA 212/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Aug 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

SATISH KUMAR GUPTA,GURGAON vs. ITO, WARD- 4(1), GURGAON

The appeals of the assessee are allowed

ITA 1707/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Aug 2019AY 2013-14

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

DAYA RAM,GURGAON vs. ITO, WARD- 1(4), GURGAON

The appeals of the assessee are allowed

ITA 1424/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Aug 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

JANGPAL SINGH,GURGAON vs. ITO, WARD- 2(2), GURGAON

The appeals of the assessee are allowed

ITA 5423/DEL/2017[2014-15]Status: DisposedITAT Delhi14 Aug 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

AMAR CHAND GUPTA,GURGAON vs. ITO, WAR5D-1(1), GURGAON

The appeals of the assessee are allowed

ITA 5368/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Aug 2019AY 2013-14

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

AMAR CHAND GUPTA,GURGAON vs. ITO, WAR5D-1(1), GURGAON

The appeals of the assessee are allowed

ITA 5367/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Aug 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

MANGE RAM,GURGAON vs. ITO, WARD-2(4), GURGAON

The appeals of the assessee are allowed

ITA 2888/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Aug 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

SATBIR SINGH,GURGAON vs. ITO, WARD- 4(1), GURGAON

The appeals of the assessee are allowed

ITA 2415/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Aug 2019AY 2013-14

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

RAJ KUMAR,GURGAON vs. ITO, WARD- 3(3), GURGAON

The appeals of the assessee are allowed

ITA 2414/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Aug 2019AY 2013-14

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

ASHOK KUMAR,GURGAON vs. ITO, WARD-1(5), GURGAON

The appeals of the assessee are allowed

ITA 214/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Aug 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

KARAN SINGH DAGAR,GURGAON vs. ITO, WARD-2(3), GURGAON

The appeals of the assessee are allowed

ITA 213/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Aug 2019AY 2014-15

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

PURAN SINGH,GURGAON vs. DCIT, CIRCLE- 3, GURGAON

The appeals of the assessee are allowed

ITA 1425/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Aug 2019AY 2013-14

Bench: Shri T.S. Kapoor & Shri Amit Shukla, [Assessment Year: 2014-15] Shri Amar Chand Gupta, Ito, C/O-Ysr & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Agopg4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, Ito, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 Pan-Bqopr0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, Dcit, C/O-Ysr & Associates, Plot No.214, Circle-3, Basement, Near Vigilance Office, Gurgaon Sector-47, Gurgaon-122001 Pan-Cwyps7360D Appellant Respondent [Assessment Year: 2014-15] Shri Karan Singh Dagar, Ito, C/O-Ysr & Associates, Plot No.214, Ward-2(3), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 Pan-Brgpd0122G Appellant Respondent

Section 28

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER, [Assessment Year: 2014-15] Shri Amar Chand Gupta, ITO, C/O-YSR & Associates, Plot No.214, Ward-1(1), Basement, Near Vigilance Office, Gurgaon, Sector-47, Gurgaon-122001 PAN-AGOPG4243M Appellant Respondent [Assessment Year: 2014-15] Shri Daya Ram, ITO, S/O- Chandan Lal, H. No.41/1, Harmony Ward-1(4), Homes, Sushant Lok 3, Sector 57, Gurgaon, Gurgaon 122001 PAN-BQOPR0381Q Appellant Respondent [Assessment Year: 2013-14] Shri Puran Singh, DCIT, C/O-YSR & Associates, Plot…

CIT v. Ghansham (HUF) (182 Taxmann.com 368) — Cited in 15 Judgments | BharatTax