CIT v. JCB India Ltd.

71 Taxmann.com 30High Court2016#8531 most cited

What is CIT v. JCB India Ltd. authority for?

Expenditure incurred on research and development is allowable as revenue expenditure under section 37 if it is wholly and exclusively for business purposes.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

CIT v. JCB India Ltd. · section 37 · research and development expenditure · revenue expenditure · business expenditure · wholly and exclusively for business

Sections most often in play

Section 143(3)Section 35(2AB)Section 131(1A)Section 132ASection 153ASection 269SSSection 269TSection 271D

Issues it is cited on

section 275(1)section 275(1)(c)penalty under section 271dsection 269tsection 275section 80jjaawholly and exclusively for businesssection 271esection 271(l)(c)section 142(2a)section 131(1a)retracted statement

Judgments citing CIT v. JCB India Ltd.

ACIT (Ltu), Circle-2, New Delhi vs. International Tractor Ltd., Delhi

In the result, the Revenue’s Appeal No

ITA 8975/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Aug 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member

For Appellant: Sh. Shankey Agrawal, Adv., Nikky Jhamtani, CA, ShFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 35Section 37Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUTANT MEMBER ITA No. 8974/Del/2019 (AY 2011-12) & DCIT, CIRCLE-1, LTU, NEW DELHI vs. M/S INTERNATIONAL TRACTOR LTD., SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) AND ITA No. 3519/Del/2016(AY 2011-12) & M/S INTERNATIONAL VS. DCIT, LTU-SAKET, TRACTOR LTD., NEW DELHI SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) Assessee by : Sh. Shankey Agrawal, Adv., Nikky Jhamtani,…

ACIT (Ltu), Circle-2, New Delhi vs. International Tractor Ltd., Delhi

In the result, the Revenue’s Appeal No

ITA 8974/DEL/2019[2011-12]Status: DisposedITAT Delhi29 Aug 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member

For Appellant: Sh. Shankey Agrawal, Adv., Nikky Jhamtani, CA, ShFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 35Section 37Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUTANT MEMBER ITA No. 8974/Del/2019 (AY 2011-12) & DCIT, CIRCLE-1, LTU, NEW DELHI vs. M/S INTERNATIONAL TRACTOR LTD., SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) AND ITA No. 3519/Del/2016(AY 2011-12) & M/S INTERNATIONAL VS. DCIT, LTU-SAKET, TRACTOR LTD., NEW DELHI SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) Assessee by : Sh. Shankey Agrawal, Adv., Nikky Jhamtani,…

International Tractors Ltd., Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the Revenue’s Appeal No

ITA 7410/DEL/2019[2013-14]Status: DisposedITAT Delhi29 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member

For Appellant: Sh. Shankey Agrawal, Adv., Nikky Jhamtani, CA, ShFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 35Section 37Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUTANT MEMBER ITA No. 8974/Del/2019 (AY 2011-12) & DCIT, CIRCLE-1, LTU, NEW DELHI vs. M/S INTERNATIONAL TRACTOR LTD., SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) AND ITA No. 3519/Del/2016(AY 2011-12) & M/S INTERNATIONAL VS. DCIT, LTU-SAKET, TRACTOR LTD., NEW DELHI SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) Assessee by : Sh. Shankey Agrawal, Adv., Nikky Jhamtani,…

M/S. International Tractor Ltd., Delhi vs. DCIT, New Delhi

In the result, the Revenue’s Appeal No

ITA 2619/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Aug 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member

For Appellant: Sh. Shankey Agrawal, Adv., Nikky Jhamtani, CA, ShFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 35Section 37Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUTANT MEMBER ITA No. 8974/Del/2019 (AY 2011-12) & DCIT, CIRCLE-1, LTU, NEW DELHI vs. M/S INTERNATIONAL TRACTOR LTD., SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) AND ITA No. 3519/Del/2016(AY 2011-12) & M/S INTERNATIONAL VS. DCIT, LTU-SAKET, TRACTOR LTD., NEW DELHI SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) Assessee by : Sh. Shankey Agrawal, Adv., Nikky Jhamtani,…

DCIT, New Delhi vs. M/S. International Tractor Ltd., Delhi

In the result, the Revenue’s Appeal No

ITA 2618/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Aug 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member

For Appellant: Sh. Shankey Agrawal, Adv., Nikky Jhamtani, CA, ShFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 35Section 37Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI) BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUTANT MEMBER ITA No. 8974/Del/2019 (AY 2011-12) & DCIT, CIRCLE-1, LTU, NEW DELHI vs. M/S INTERNATIONAL TRACTOR LTD., SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) AND ITA No. 3519/Del/2016(AY 2011-12) & M/S INTERNATIONAL VS. DCIT, LTU-SAKET, TRACTOR LTD., NEW DELHI SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA DELHI – 92 (PAN: AAACI2270H) (Appellant) (Respondent) Assessee by : Sh. Shankey Agrawal, Adv., Nikky Jhamtani,…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 618/DEL/2022[2013-14]Status: DisposedITAT Delhi26 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.611 to 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. CIT, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. PAN: ABXPA4825B (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate & Shri Prince Bansal, CA Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 04.07.2024 Date of Pronouncement : .07.2024 ORDER PER ANUBHAV SHARMA, JM:…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 617/DEL/2022[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.611 to 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. CIT, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. PAN: ABXPA4825B (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate & Shri Prince Bansal, CA Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 04.07.2024 Date of Pronouncement : .07.2024 ORDER PER ANUBHAV SHARMA, JM:…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 616/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.611 to 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. CIT, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. PAN: ABXPA4825B (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate & Shri Prince Bansal, CA Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 04.07.2024 Date of Pronouncement : .07.2024 ORDER PER ANUBHAV SHARMA, JM:…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 615/DEL/2022[2010-11]Status: DisposedITAT Delhi26 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.611 to 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. CIT, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. PAN: ABXPA4825B (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate & Shri Prince Bansal, CA Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 04.07.2024 Date of Pronouncement : .07.2024 ORDER PER ANUBHAV SHARMA, JM:…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 614/DEL/2022[2013-14]Status: DisposedITAT Delhi26 Jul 2024AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.611 to 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. CIT, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. PAN: ABXPA4825B (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate & Shri Prince Bansal, CA Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 04.07.2024 Date of Pronouncement : .07.2024 ORDER PER ANUBHAV SHARMA, JM:…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 613/DEL/2022[2011-12]Status: DisposedITAT Delhi26 Jul 2024AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.611 to 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. CIT, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. PAN: ABXPA4825B (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate & Shri Prince Bansal, CA Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 04.07.2024 Date of Pronouncement : .07.2024 ORDER PER ANUBHAV SHARMA, JM:…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 612/DEL/2022[2012-13]Status: DisposedITAT Delhi26 Jul 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.611 to 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. CIT, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. PAN: ABXPA4825B (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate & Shri Prince Bansal, CA Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 04.07.2024 Date of Pronouncement : .07.2024 ORDER PER ANUBHAV SHARMA, JM:…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

The appeals of the assessee are allowed and the penalty is deleted

ITA 611/DEL/2022[2010-11]Status: DisposedITAT Delhi26 Jul 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.611 To 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. Cit, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. Pan: Abxpa4825B (Appellant) (Respondent) Assessee By : Shri Sudesh Garg, Advocate & Shri Prince Bansal, Ca Revenue By : Ms Sapna Bhatia, Cit-Dr Date Of Hearing : 04.07.2024 Date Of Pronouncement : .07.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Penalty Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld. Ao, For Short). Further Details Of The Penalty Orders Of The Lower Authorities Are As Under:-

For Appellant: Shri Sudesh Garg, Advocate &For Respondent: Ms Sapna Bhatia, CIT-DR
Section 132ASection 153ASection 269SSection 271DSection 271E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.611 to 618/Del/2022 Assessment Years: 2010-11, 2012-13, 2011-12,2013-14, 2010-11, 2011-12, 2012-13 & 2013-14 Vishwanath Aggarwal, Vs Addl. CIT, House No.98, Block C-2, Range-05, Janakpuri, Delhi. New Delhi – 110 058. PAN: ABXPA4825B (Appellant) (Respondent) Assessee by : Shri Sudesh Garg, Advocate & Shri Prince Bansal, CA Revenue by : Ms Sapna Bhatia, CIT-DR Date of Hearing : 04.07.2024 Date of Pronouncement : .07.2024 ORDER PER ANUBHAV SHARMA, JM:…