CIT v. Kabul Chawala

ACIT, NEW DELHI vs. SUNDEEP GUPTA, UTTAR PRADESH

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

Bench: Shri N.K. Billaiya & Ms. Madhumita Royआ.अ.सं/.I.T.A No.518/Del/2017 िनधा"रणवष"/Assessment Year:2011-12 बनाम Acit Sundeep Gupta Vs. Central Circle-04, R/O A-43, Phase-Ii, Room No. 331, Ara Centre, Noida Extension, Jhandewalan Extn., Uttar Pradesh. New Delhi.

…I.T.A.No.518/Del/2017/A.Y.2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI (Through Video Conferencing) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.518/Del/2017 िनधा"रणवष"/Assessment Year:2011-12 बनाम ACIT Sundeep Gupta Vs. Central Circle-04, R/o A-43, Phase-II, Room No. 331, ARA Centre, Noida Extension, Jhandewalan Extn., Uttar Pradesh. New Delhi. PAN No. AADPG8124E अपीलाथ" Appellant ""यथ"/Respondent Sh. H.K. Choudhary, CIT (DR) राज"वक"ओरसे /Revenue by Sh. Ashish Goel, Adv. िनधा"रतीक"ओरसे /Assessee by सुनवाईक"तारीख/ Date of hearing…

ACIT, NEW DELHI vs. SUNDEEP GUPTA, UTTAR PRADESH

Bench: Shri Anil Chaturvedi

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) (THROUGH VIDEO CONFERENCE) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER And SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.519/Del./2017 ASSESSMENT YEAR : 2012-13 Asst. Commissioner of Vs. Sh. Sundeep Gupta Income Tax, R/o. A-43, Central Circle 04, Phase-II, New Delhi Noida Extension, Uttar Pradesh-201305 (PAN :AADPG8124E) (APPELLIANT) (RESPONDENT) REVENUE BY : Shri Ved Jain, CA ASSESSEE BY : Sh. H.K.Choudhary, CIT(DR) Date of Hearing : 15.07.2021 Date of Order : 29.07.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, Ass…

ACIT, NEW DELHI vs. LATE SMT. BHAWNA GUPTA (THROUGH LEGAL HEIR SH. SAMEER GUPTA), UTTAR PRADESH

Appeal of the Revenue is dismissed

Bench: Ms Suchitra Kamble & Dr. B. R. R. Kumar

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND DR. B. R. R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 517/DEL/2017 (A.Y 2012-13) (THROUGH VIDEO CONFERENCING) ACIT Vs Late Smt. Bhawna Gupta Central Circle-04, Room No. 331, (Through Legal Heir Sh. ARA Centre, Jahandewalan Sameer Gupta) Extension, R/o. A-43, Phase-II New Delhi Noida Extension, (APPELLANT) Uttar Pradesh AAEPG7683B (RESPONDENT) Appellant by Sh. V. K. Kataria, Sr. DR Respondent by Sh. Ved Jain, Adv Date of Hearing 17.02.2021 Date of Pronouncement 17 .02.2021 ORDER PER SUCHITRA KAMB…

ACIT, NEW DELHI vs. SMT. ANITA GUPTA, UTTAR PRADESH

Appeal of the revenue is dismissed

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 516 /Del/2017 A.Y. 2011-12 ACIT Vs. Late Smt. Bhawna Gupta Central Circle 04, (Through Legal Heir, Sh. Sameer New Delhi Gupta) R/o. A-43, Phase-II, Noida Extension, Uttar Pradesh-201305 (APPELLANT) PAN : AAEPG7683B (RESPONDENT) I.T.A. No. 522 /Del/2017 A.Y. 2012-13 ACIT Vs. Smt. Anita Gupta Central Circle 04, R/o. A-43, Phase-II, Noida New Delhi Extension, Uttar Pradesh - 201305 PAN : AEVPG0643J (APPELLANT) (RESPONDENT) Appellant by Sh. Ashish Goel, CA Respondent by Sh. Sanjay Goya…

ACIT, NEW DELHI vs. LATE SMT. BHAWNA GUPTA (THROUGH LEGAL HEIR SH. SAMEER GUPTA), UTTAR PRADESH

Appeal of the revenue is dismissed

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

…DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 516 /Del/2017 A.Y. 2011-12 ACIT Vs. Late Smt. Bhawna Gupta Central Circle 04, (Through Legal Heir, Sh. Sameer New Delhi Gupta) R/o. A-43, Phase-II, Noida Extension, Uttar Pradesh-201305 (APPELLANT) PAN : AAEPG7683B (RESPONDENT) I.T.A. No. 522 /Del/2017 A.Y. 2012-13 ACIT Vs. Smt. Anita Gupta Central Circle 04, R/o. A-43, Phase-II, Noida New Delhi Extension, Uttar Pradesh - 201305 PAN : AEVPG0643J (APPELLANT) (RESPONDENT) Appellant by Sh. Ashish Goel, CA Respondent by Sh. Sanjay Goya…