CIT v. M. S. Aggarwal

93 Taxmann.com 247High Court2018#1329 most cited

What is CIT v. M. S. Aggarwal authority for?

A statement made by an assessee during a search operation under Section 132(4) can be treated as credible evidence against the assessee when it is supported by other evidences brought on record by the Assessing Officer. This principle applies particularly for making additions, such as for unexplained money under Section 69A.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. M. S. Aggarwal · Section 132(4) statement · evidentiary value · credible evidence · corroborating evidence · unexplained money · Section 69A · search assessment · search and seizure · Delhi High Court

Also reported as

406 ITR 609

Sections most often in play

Section 132(4)Section 143(3)Section 143(2)Section 234BSection 142(1)Section 153ASection 153CSection 69A
Read the full judgment

Issues it is cited on

section 133(a)perquisite valueabatement of assessmentsection 153b(1)(a)section 158b(b)time barred assessmentsection 148(1)section 153(1)(a)section 158bb(1)bona fide mistakesection 158bcstatement under section 132(4)

Judgments citing CIT v. M. S. Aggarwal

Sajan Kumar Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5949/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, Faridabad vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4723/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Satish Dev Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5955/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5948/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5947/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5946/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5945/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1413/DEL/2017[2005-06]Status: DisposedITAT Delhi09 Jul 2019AY 2005-06

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1412/DEL/2017[2004-05]Status: DisposedITAT Delhi09 Jul 2019AY 2004-05

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1411/DEL/2017[2003-04]Status: DisposedITAT Delhi09 Jul 2019AY 2003-04

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1410/DEL/2017[2002-03]Status: DisposedITAT Delhi09 Jul 2019AY 2002-03

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1409/DEL/2017[2001-02]Status: DisposedITAT Delhi09 Jul 2019AY 2001-02

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1158/DEL/2019[2014-15]Status: DisposedITAT Delhi07 May 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Agrotech Infrastructure Ltd, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1157/DEL/2019[201`3-14]Status: DisposedITAT Delhi07 May 2019

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

Surya Processed Food Pvt. Ltd., New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1156/DEL/2019[2013-14]Status: DisposedITAT Delhi07 May 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

DCIT, New Delhi vs. Shri Lalit Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5590/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Sh. Anila Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5589/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Sh. Nitin Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5588/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Shri Jatin Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5587/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Smt. Rinku Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5586/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…