CIT v. Harjeev Aggawal

304 ITR 393High Court2008#8409 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2023.

Judgments citing CIT v. Harjeev Aggawal

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

ITA 138/ALLD/2017[2012-13]Status: DisposedITAT Allahabad14 Mar 2023AY 2012-13

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Divyanshu Agrawal, Adv.,Shri RajeevFor Respondent: Shri. A.K. Singh Sr.D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.100 /Alld./2017 Assessment Year: 2012-2013 Mr. Neeraj Agrawal, Deputy Commissioner of Income- Prop. M/s. RajshreeJewellers, v. tax, Basnahi Bazar, Circle-3, Mahantha Shivala Mirzapur-231001 , U.P. Mirzapur, U.P. PAN:ABNPA7884N (Appellant) (Respondent) ITA No.138 /Alld./2017 Assessment Year: 2012-2013 Deputy Commissioner of Mr. Neeraj Agrawal, Income-tax, v. Prop. M/s. RajshreeJewellers, Circle-3, Mahantha Shivala, Basnahi Bazar, Mirzapur, U.P. Mirzapur- 23100…

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

ITA 100/ALLD/2017[2012-2013]Status: DisposedITAT Allahabad14 Mar 2023AY 2012-2013

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Divyanshu Agrawal, Adv.,Shri RajeevFor Respondent: Shri. A.K. Singh Sr.D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.100 /Alld./2017 Assessment Year: 2012-2013 Mr. Neeraj Agrawal, Deputy Commissioner of Income- Prop. M/s. RajshreeJewellers, v. tax, Basnahi Bazar, Circle-3, Mahantha Shivala Mirzapur-231001 , U.P. Mirzapur, U.P. PAN:ABNPA7884N (Appellant) (Respondent) ITA No.138 /Alld./2017 Assessment Year: 2012-2013 Deputy Commissioner of Mr. Neeraj Agrawal, Income-tax, v. Prop. M/s. RajshreeJewellers, Circle-3, Mahantha Shivala, Basnahi Bazar, Mirzapur, U.P. Mirzapur- 23100…

BORSAD TOBACCO CO.P.LTD,MUMBAI vs. ASST CIT CEN CIR 44, MUMBAI

The appeal of the assessee is allowed

ITA 2941/MUM/2014[2008-09]Status: DisposedITAT Mumbai03 Sept 2019AY 2008-09

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiita Nos.2941 & 2942/Mum/2014 Assessment Years : 2008-09 & 2009-10 Borsad Tobacco Co. P. Ltd., Asst. Cit Central Circle 33, 21St Nirmal, Nariman Point, Mumbai Vs. Mumbai 400 021. Pan Aaacb5089K (Appellant) (Respondent)

For Appellant: Shri Pankaj TopraniFor Respondent: Shri H N Singh
Section 132Section 143(3)Section 153ASection 68

…. It is, of course, not possible today to redetermine the stock so the question of any remand does not arise.” Similarly the Orissa High Court in the case CIT Vs Utkal Alloys Ltd (supra0 by following the Delhi High court in the case CIT Vs Balaji Wire Pvt Ltd 304 ITR 393 has deleted the addition by holding that assessee can not be made to suffer from the lethargy of the officers of the revenue when the search party did not find any incriminating evidences. 17. Under these facts and circumstances we are inclined to set aside the order of CIT(A) in view of the ratio laid down by the various High Courts and direct…

MRS. REENA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 8(4), MUMBAI

In the result, the appeals are partly allowed

ITA 1007/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Mar 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6Th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aabpj0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. Reenajain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax Central Tower, Nirmal Nagar Link Circle-8(4), 658, 6Th Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aeapj6605C

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. A.K. Srivastava, DR
Section 131Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. PAN No. AABPJ0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. ReenaJain, Deputy Commissioner of…

MR.RATNESH CHAND JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-8(4), MUMBAI

In the result, the appeals are partly allowed

ITA 1001/MUM/2018[2009-10]Status: DisposedITAT Mumbai25 Mar 2019AY 2009-10

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6Th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aabpj0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. Reenajain, Deputy Commissioner Of 902/903, A Wing, Kalinga Vs. Income Tax Central Tower, Nirmal Nagar Link Circle-8(4), 658, 6Th Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. Pan No. Aeapj6605C

For Appellant: Mr. Bhupendra Shah, ARFor Respondent: Mr. A.K. Srivastava, DR
Section 131Section 132Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2011-12 & Assessment Year: 2013-14 Mr. Ratnesh Chand Jain, Deputy Commissioner of 902/903, A Wing, Kalinga Vs. Income Tax, Central Tower, Nirmal Nagar, Circle-8(4), 658, 6th Link Road, Mulund (West), Floor, Aayakar Bhavan Mumbai-400080 Mumbai. PAN No. AABPJ0683P Appellant Respondent Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Mrs. ReenaJain, Deputy Commissioner of…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4875/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4874/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Feb 2019AY 2009-10

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

DCIT, NEW DELHI vs. M/S. MAHESH WOOD PRODUCTS (P) LTD., NEW DELHI

In the result, the ITA No

ITA 4873/DEL/2014[2008-09]Status: DisposedITAT Delhi21 Feb 2019AY 2008-09

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishi

Section 132Section 132(4)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4873 TO 4875/Del/2014 Assessment Years: 2008-09 to 2010-11 DCIT, CENTRAL CIRCLE-03, Vs. M/S MAHESH WOOD PRODUCTS ROOM NO. 355, 3RD FLOOR, (P) LTD., JHANDEWALAN EXTENSION, A-121, ASHOK VIHAR, NEW DELHI – 110 055 PHASE-1, NEW DELHI (PAN AAACM0118Q) (Appellant) (Respondent) Department by Ms. Pramita M. Biswas, CIT(DR) Assessee by Sh. S.K. Gupta, CA ORDER PER H.S. SIHU, JM These 03 appeals are filed by the Revenue against the respective Orders passed by…

MR. VINAY KUMAR GUPTA,FARIDABAD vs. ACIT, FARIDABAD

In the result, appeal of the assessee is dismissed

ITA 5257/DEL/2012[2006-07]Status: DisposedITAT Delhi15 Nov 2018AY 2006-07
Section 142(1)

…sus Vikas Electronics (International) P Ltd 204 taxation 148 (Del), and IT versus Bithika Nag and Sumar Nag 204 taxation 255 (ITAT) (Kolkata) for the principle that no addition could be made on exemptions and guesswork. CIT versus Balaji Wires Private Limited 304 ITR 393 (Delhi) is relied upon for the principle that in the absence of any corroborating evidence to connect the searched material, no addition could be made. Lastly, reliance is placed on CIT versus Kabul Chawla 380 ITR 573, PCIT versus Saumya constructions 81 taxmann.com 292 (Gujarat) and Meeta 8 Gutgutia 395 ITR 526 is a relied upon for the principl…

H.SARKER & CO.,HOWRAH vs. ACIT, CIR-47, KOLKATA, KOLKATA

In the result, appeal of assessee is allowed

ITA 99/KOL/2017[2013-14]Status: DisposedITAT Kolkata27 Sept 2018AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 133A

…t physical verification of stock cannot be countenanced and so addition on account of 3 H. Sarkar & Co, AY 2013-14 excess stock found during survey was warranted. In a similar case, the Hon’ble High Court in the case of CIT Vs. M/s. Balaji Wire P. Ltd. (2008) 304 ITR 393 (Del), the Hon’ble High Court in a similar case has answered the question framed before it in favour of the assessee and upheld the order of the Tribunal wherein in similar facts it was held as under: “16. The second question urged before the Tribunal and before us relates to excess stock being found during the course of the search. The assessee…

COMMISSIONER OF INCOME TAX DELHI vs. SUNAERO LTD.

ITA - 562 / 2008HC Delhi01 Jun 2012
Section 260ASection 4Section 45Section 47

…regular assessment proceedings. [See Commission of Income Tax vs. Ravi Kant Jain, (2001) 250 ITR 141 (Del); CIT vs. V.B. Aggarwal, (2008) 296 ITR 750 (Del), CIT vs. Pramod Kumar Gupta, (2010) 320 ITR 408 (Del); CIT vs. Balaji Wire Private Limited, (2008) 304 ITR 393 (Delhi); N.R. Paper and Board Limited & ors. vs. DCIT, (1998) 234 ITR 733 (Guj.); Caltradeco Steel Sales (P) Ltd. vs. DCIT (2000) 243 ITR 643 (Cal.); CIT vs. Md. Rizwan (2009) 316 ITR 317 (Patna).] (iii) In the regular assessment order under Section 143(3) in the case of assessee relating to the assessment year 1995-96, the Assessing Offic…

Commissioner of Income Tax

ITA/562/2008HC Delhi01 Jun 2012
Section 260ASection 4Section 45Section 47

…regular assessment proceedings. [See Commission of Income Tax vs. Ravi Kant Jain, (2001) 250 ITR 141 (Del); CIT vs. V.B. Aggarwal, (2008) 296 ITR 750 (Del), CIT vs. Pramod Kumar Gupta, (2010) 320 ITR 408 (Del); CIT vs. Balaji Wire Private Limited, (2008) 304 ITR 393 (Delhi); N.R. Paper and Board Limited & ors. vs. DCIT, (1998) 234 ITR 733 (Guj.); Caltradeco Steel Sales (P) Ltd. vs. DCIT (2000) 243 ITR 643 (Cal.); CIT vs. Md. Rizwan (2009) 316 ITR 317 (Patna).] (iii) In the regular assessment order under Section 143(3) in the case of assessee relating to the assessment year 1995-96, the Assessing Offic…

ITA No.353/2009 vs. THREE-N PRODUCTS PVT. LTD

ITA/185/2009HC Delhi20 May 2009
Section 132Section 133ASection 158BSection 260ASection 69A

…osed income of the assessee. It was in this context that the Supreme Court upheld the stand of the Department in invoking the provisions of chapter XIV-B of the Act. 5. Similar observations are to be found in CIT ?vs- Balaji Wire Pvt. Ltd., [2008] 304 ITR 393(Delhi) where the Bench observed that the Search had been conducted on 11th/12th September, 2001 but the Revenue had sought to proceed against the assessee on the strength of a statement made by a third party on 25.9.2001 and 14.12.2001. As it was manifestly not any part of the sequence of the Search, the said statement was held not to…

CIT v. Harjeev Aggawal (304 ITR 393) — Cited in 13 Judgments | BharatTax