How many judgments cite CIT v. Jalan Hard Coke Ltd.?

17 judgments on BharatTax cite CIT v. Jalan Hard Coke Ltd. (95 Taxmann.com 330), spanning 2018 to 2025.

Which sections of the Income Tax Act does CIT v. Jalan Hard Coke Ltd. come up under?

It is most often cited in judgments turning on Section 131, Section 133(6), Section 143(3), Section 147, Section 148, Section 56(2)(vii)(c).

CIT v. Jalan Hard Coke Ltd.

95 Taxmann.com 330High Court2018#6739 most cited

What is CIT v. Jalan Hard Coke Ltd. authority for?

An addition made to income for unexplained share capital is unsustainable if the assessee fails to produce the share applicants, as the assessee cannot be tasked with finding those individuals.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Jalan Hard Coke Ltd · section 68 · unexplained share capital · share applicants · addition unsustainable · burden of proof

Sections most often in play

Section 131 Section 133(6)Section 143(3)Section 147 Section 148 Section 56(2)(vii)(c)

Judgments citing CIT v. Jalan Hard Coke Ltd.

Smt. Prema Mukesh Jhalani, Mumbai vs. ITO Ward 3(2), Thane

In the result the appeal filed by the assessee stands allowed

ITA 4753/MUM/2024[2011-12]Status: DisposedITAT Mumbai16 Jun 2025AY 2011-12

Bench: Hon‟Ble Shri Vikram Singh Yadav & Shri Sandeep Gosainsmt. Prema Mukesh Jhalani Vs. Ito, Ward 3(2) 1 A/34, Drugs Society, Opp. Room No. 4, 6Th Floor, Jk Gram, Samatha Nagar B-Wagle Estate, Midc, Pokhran Road No. 1 Thane (W) Thane (W). Pan/Gir No. Aaupj0472D (Applicant) (Respondent) Assessee By Shri Nishit Gandhi Revenue By Shri Chetan M. Kacha, (Sr. Dr) Date Of Hearing 23.04.2025 Date Of Pronouncement 16.06.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 22.08.2024 Passed U/S 250 Of The Income Tax Act, 1961 („The Act‟), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2011-12. 2. All The Grounds Raised By The Assessee Are Interrelated & Interconnected & Relates To Challenging The Order Of Ld. Cit(A) In Upholding The Order Of Ao In Reopening The 2 Smt. Prema Mukesh Jhalani, Mumbai

Section 250Section 56Section 56(2)(vii)

…361 ITR 10 (Delhi), PCIT v/s Jatin Investments P. Ltd – ITA No.43 of 2016 Delhi High Court, PCIT v/s Laxman Industrial Resources Ltd- ITA 169 of 2017 Delhi High Court, CIT v/s ARL Infratech Ltd - (2017) 394 ITR 383 (Rajasthan), CIT v/s Jalan Hardcoke - (2018) 95 Taxmann.com 330 (Rajasthan). 7. The Ld. A.O. is not empowered to make addition merely on mere presumptions and surmises, without making any independent enquiry. Such an addition based on presumptions or assumptions is unsustainable [Ref: Dhirajlal Girdharilal v/s CIT - (1954) 26 ITR 736 (SC), Dhakeshwari Cotton Mills v/s CIT- (1954) 26 ITR 775 (SC), Lal C…

ITO 14(2)(3), Mumbai vs. M/S Minimed Laboratories Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3585/MUM/2019[A.Y- 2012-13]Status: DisposedITAT Mumbai22 Feb 2023

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 133(6)Section 143(1)Section 148Section 68

…t Assessee cannot be penalized for failure of the AO to perform his duty if the Assessee has furnished all the basic details explaining and evidencing its claims [Refer CIT v. ARL Infratech Ltd. - (2017) 394 ITR 383 (Rajasthan), CIT v. Jalan Hardcoke - (2018) 95 Taxmann.com 330 (Rajasthan)]. Likewise in the case of CIT v. Gangeshwari Metal P. Ltd. - (2014) 361 ITR 10 (Delhi) it has been held that once the Assessee furnishes all the requisite details the AO cannot sit back with folded hands till the assessee exhausts all the evidence or material in his possession and then reject the claim of the Assessee on mere p…

DCIT, Central Circle-2, Surat vs. Dhanpriya Prints Pvt. Ltd., Surat

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. A. L. SAINI, HON'BLE ACCOUNTNAT MEMBER (Physical Court Hearing) Sl. ITA No. Asst. Name of Assessee Name of Respondent No. Year 1. 52/SRT/2022 2015-16 The DCIT, Central Circle-2, M/s. Dhanpriya Prints Pvt. Ltd., Surat. Plot No.13, Block No.320-21, Vill. Vankane, B/h. Garden Vareli Mill, Tal. Palsana, Surat-394237. PAN: AABCD9653L 2. 171/SRT/2021 2008-09 Betex India Ltd., The DCIT, Central Circle-2, 436, GIDC, Pandesara, Surat. Surat-394221. PAN: AABCB2413L 3. 174/SRT/2021 2008-09 The DCIT, Central Cric…

Dy. Commissioner of Income Tax, Central Circle-2, Surat vs. Betex India Limited, Surat

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR

Section 143(3)

Betex India Limited, Surat vs. Dy. Commissioner of Income Tax, Central Circle-2, Surat

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR

Section 143(3)

Sejal Jewellers Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(2), Surat

In the result, appeal of the assessee is allowed

ITA 435/AHD/2017[2012-13]Status: DisposedITAT Surat28 Feb 2022AY 2012-13

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.435/Ahd/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V Ug-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, S. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqcs 8686 P (Appellant ) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri H.P. Meena– CIT-DR

Section 131Section 131(1)(d)Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.435/AHD/2017 (िनधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Sejal Jewellers Pvt. Ltd, Income Tax Officer, Ward-2(1)(2), V UG-4/5 Rangila Park, Ghod Dod Surat, Aaykar Bhavan, Majura Gate, s. Road, Surat-395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQCS 8686 P (Appellant ) (Respondent) Assessee by :Shri Rasesh Shah, CA Respondent by :Shri H.P. Meena– CIT-DR सुनवाईकीतारीख/ Date of Hearing : 21/01/2022 घोषणाकीतारीख/Date of Pronouncement : 28/02/2022 आदेश / O R D E R PER DR…

Anush Finlease & Construction Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 18, New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 280/DEL/2019[2015-16]Status: DisposedITAT Delhi08 Feb 2022AY 2015-16

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 280/Del/2019 : Asstt. Year : 2015-16 Anush Finlease & Construction Pvt. Ltd., Vs Acit, Plot No. 11, Cbd Centre, Shahdara, Central Circle-18, New Delhi-110032 New Delhi (Appellant) (Respondent) Pan No. Aacca7004R Assessee By : None Revenue By : Sh. Sanjay Kumar, Sr. Dr Date Of Hearing: 07.12.2021 Date Of Pronouncement: 08.02.2022

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 131Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. A. D. Jain, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 280/Del/2019 : Asstt. Year : 2015-16 Anush Finlease & Construction Pvt. Ltd., Vs ACIT, Plot No. 11, CBD Centre, Shahdara, Central Circle-18, New Delhi-110032 New Delhi (APPELLANT) (RESPONDENT) PAN No. AACCA7004R Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 07.12.2021 Date of Pronouncement: 08.02.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-27,…

Bramhani Industries Limited, Jammalamadugu, Kadapa vs. DCIT, Circle-1(3), Hyderabad

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 512/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

Section 144Section 234ASection 249(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SRI CHANDRA MOHAN GARG, JUDICIAL MEMBER A.Y. 2010-11 Bramhani Industries Limited, VS. DCIT, Jammalamadugu. Circle-1(3), PAN: AADCB 1666 M Hyderabad. (Appellant) (Respondent) AY: 2010-11 DCIT, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. PAN: AADCB 1666 M (Appellant) (Respondent) Assessee by Sri Gowtham Jain Revenue by Sri K.V. Aravind, Sr. Standing Counsel for DR Date of hearing: 12/10/2021 Date of pronouncement: 06/01/2022 ORDER PER A. MO…

DCIT, Circle-1(2), Hyderabad vs. Bramhani Industries Limited, Jammalamadugu, Ysr Dist.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 398/HYD/2017[2010-11]Status: DisposedITAT Hyderabad06 Jan 2022AY 2010-11

Section 144Section 234ASection 249(3)Section 68

ITO, New Delhi vs. M/S. Kns Realtors Pvt. Ltd. (M/S. Kms Realtors Pvt. Ltd.), New Delhi

In the result, appeal of the Revenue is allowed

ITA 1286/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Aug 2020AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N. Chary

Section 131Section 133(6)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-1286/Del/2014 (Assessment Year: 2010-11) ITO vs KNS Realtors Pvt. Ltd. Ward 5(3), (M/s KMS Realtors P. Ltd.) New Delhi. 517-A, Narrain Manzil, 23, Barakhamba Road, Connaught Place, New Delhi. PAN No. AADCK4476G Revenue by Shri C.P. Singh, Sr. DR Assessee by Shri Somil Agarwal, Adv. Date of Hearing 14.08.2020 Date of Pronouncement 24 .08.2020 ORDER PER K. NARSIMHA CHARY, J.M. Aggrieved by the order dated 9/12/2013 in Appeal No. 139/2013- 14, passed by th…

Kundan Lal Sachdev, New Delhi vs. ITO, Ward- 36(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1589/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Mar 2020AY 2013-14

Bench: Shri Amit Shukla & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CA and Ms. Rinky Sharma, AdvFor Respondent: Shri Amit Kumar Jain, Sr.D.R

Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. No.1589/DEL/2018 Assessment Year: 2013-14 Shri Kundan Lal Sachdev, vs. ITO, Ward-36(2), Tower 19-204, New Delhi. Common Wealth Games Village, Delhi TAN/PAN: ABNPS4378K (Appellant) (Respondent) Appellant by: Shri Vinod Kumar Bindal, CA and Ms. Rinky Sharma, Adv. Respondent by: Shri Amit Kumar Jain, Sr.D.R. Date of hearing: 21 01 2020 Date of pronouncement: 20 03 2020 O R D E R PER AMIT SHUKLA, JM The aforesaid appeal has been filed by the assessee against th…

Navyug Iron Traders, Ghaziabad vs. DCIT, Ghaziabad

In the result, appeal of Assessee allowed

ITA 553/DEL/2017[2010-11]Status: DisposedITAT Delhi24 Sept 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Akhilesh KumarFor Respondent: Shri Atiq Ahmad, Sr. D.R

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.553/Del./2017 Assessment Year 2010-2011 M/s. Navyug Iron Traders, Ghaziabad. The DCIT, PANAAAFN9536A C/o. Shri Akhilesh Kumar, vs., Circle-1, Advocate, Chamber No.206-207, Ansal Ghaziabad. Satyam, RDC Raj Nagar, Ghaziabad. (Appellant) (Respondent) For Assessee : Shri Akhilesh Kumar, Advocate For Revenue : Shri Atiq Ahmad, Sr. D.R. Date of Hearing : 17.09.2019 Date of Pronouncement : 24.09.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been direct…

Lakshya Educational Trust, Ghaziabad vs. Addl. CIT, Range-1, Ghaziabad

In the result appeal of the assessee is dismissed

ITA 4128/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Jun 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishilakshya Educational Trust, Vs. Addl. Cit, Range-1, Akhilesh Kumar, Adv., Chamber Ghaziabad No. 206-207, Ansal Satyam, Rdc Raj Nagar, Ghaziabad, Pan: Aatl6943M (Appellant) (Respondent)

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 11Section 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Lakshya Educational Trust, Vs. Addl. CIT, Range-1, Akhilesh Kumar, Adv., Chamber Ghaziabad NO. 206-207, Ansal Satyam, RDC Raj Nagar, Ghaziabad, PAN: AATL6943M (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar, Adv Revenue by: Smt Naina Soin Kapil, Sr. DR Date of Hearing 01/04/2019 Date of pronouncement 04/06/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee, Lakshya Educational Trust, AOP, through its trustee against the o…

Bidit Financial Management Pvt. Ltd., Kolkata vs. DCIT, Circle-7(1), Kolkata

ITA 579/KOL/2017[2012-13]Status: DisposedITAT Kolkata15 Mar 2019AY 2012-13

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.579/Kol/2017 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Saurabh Mukherjee, Addl. CIT DR

Section 131Section 143(3)Section 14ASection 234ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.579/Kol/2017 ("नधा"रणवष" / Assessment Year:2012-13) Bidit Financial Management Pvt. Vs. DCIT, Circle-7(1), Kolkata Ltd. C/o, D.J. Shah & Co. Kalyan Bhawan, P-7, Chowringhee Square, Kolkata- 2, Elgin Road, Kolkata-700020. 700069. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCB 3619 C (Assessee) .. (Revenue) Assessee by : Shri Miraj D Shah, AR Respondent by : Shri Saurabh Mukherjee, Addl. CIT DR सुनवाईक"तार"ख/ Date of Hearing : 18/12/2019 घोषणाक"तार"ख/Date of Pronouncement : 15/03/2019 आदेश / O…

DCIT, Cir.-11(1), Kolkata vs. M/S Jagannath Banwarilal Texofabs Pvt. Ltd., Kolkata

ITA 1762/KOL/2016[2012-13]Status: DisposedITAT Kolkata26 Oct 2018AY 2012-13

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

Section 131Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri A. T. Varkey, JM & Shri A.L.Saini, AM] I.TA No. 1762/Kol/2016 Assessment Year: 2012-13 D.C.I.T, Cir-11(1), Kolkata Vs. M/s. Jagannath Banwarilal Texofabs Pvt. Ltd Appellant Respondent Date of Hearing 04.09.2018 Date of Pronouncement 26.10.2018 For the Appellant Shri Robin Choudhury, Addl. CIT, ld. Sr.DR For the Respondent Shri Akkal Dudhewewala, FCA, ld.AR ORDER PER SHRI A.T. VARKEY, JM This is an appeal preferred by the revenue against the order of Ld. CIT (Appeals) , 4, Kolkata dated 20-05-2016 for the assessment year 2012-13. 2. The…

M/S. Tirupati Energy Solution Pvt. Ltd., Surat vs. The Income Tax Officer, Ward-2(1)(4), Surat

In the result, the appeal of the assessee is partly allowed

ITA 573/AHD/2017[2012-13]Status: DisposedITAT Surat16 Oct 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/S. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat Pan: Aacct 7044 G अपीलाथ" Appellant ""यथ"/Respondent

Section 131Section 133(6)Section 143Section 143(1)Section 143(2)Section 68

…Tirupati Energy Solution Pvt. Ltd. v. ITO 2(1) (4) Surat/I.T.A. No.573/Ahd/2017/A.Y.:12-13 Page 1 of 31 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.573/Ahd/2017 िनधा"रण वष"/A.Y.:2012-13 M/s. Tirupati Energy Solution Vs. Income Tax Officer, Pvt. Ltd. , 1/B Ratnadham Ward- 2(1)(4) Surat Vinay Apartment , Ratnadham Sankhul Piplod Surat PAN: AACCT 7044 G अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से /Assessee…

M/S. Psychotropics Leasing & Finance (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1122/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Oct 2018AY 2008-09

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2008-09

Section 133(6)Section 234ASection 24

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2008-09 Psychotropics Leasing & Finance vs. Income-tax Officer, (P) Ltd., C/o RRA Taxindia, D-28, Ward 14(4), New Delhi. South Extension Part-I, New Delhi. PAN- AAACP 9110 F (Appellant) (Respondent) Appellant by Sh. Ashwani Taneja, Advocate Sh. Saurabh Goyal, CA Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 10.09.2018 Date of Pronouncement 11.10.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order…