CIT v. R. Nalini Devi ITTA 232 of 2013 (A. P)

294 ITR 49Supreme Court of India2007#261 most cited

What is CIT v. R. Nalini Devi ITTA 232 of 2013 (A. P) authority for?

Additions to income cannot be made solely based on uncorroborated third-party statements, documents, or loose sheets seized during a search, and such evidence requires the assessee to be provided with an opportunity for cross-examination.

299

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2014 to 2026.

Also referred to as

CIT v. R. Nalini Devi · 294 ITR 49 · uncorroborated third party statement · loose sheets · seized documents · cross-examination · evidentiary value · section 132 · section 153A · section 153C · addition without corroboration

Sections most often in play

Section 153ASection 132Section 153CSection 143(3)Section 68Section 292CSection 131Section 132(4)

Issues it is cited on

section 292csection 158bb(1)dumb documentssection 69bsection 132(4a)section 292section 131(1a)section 34loose paperssection 29section 153c(1)section 158bb

Judgments citing CIT v. R. Nalini Devi ITTA 232 of 2013 (A. P)

Shri. Rakesh Natwarlal Thakkar, Thane vs. DCIT CC-1 Thane, Thane

In the result, the appeal of the assessee is dismissed

ITA 7781/MUM/2019[2012-13]Status: DisposedITAT Mumbai13 Jun 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-2013 Shri Rakesh Natwarlal Thakkar, Dcit Central Circle-1, 13/5Th Floor, Kashima Co-Op 6Th Floor, Room No. 10, Vs. Society, Opp. Damani Estate, A-Wing, Ashar It Park, Lbs Marg, Thane (West), Road, No. 16-Z, Pin – 400602 Wagle Indl. Estate, Thane-400604 Pan No. Aanpt 8579 J Appellant Respondent Assessee By : Mr. Dharan Gandhi Revenue By : Mrs. Riddhi Mishra, Cit–Dr : Date Of Hearing 23/05/2023 : Date Of Pronouncement 13/06/2023 Order

For Appellant: Mr. Dharan GandhiFor Respondent: Mrs. Riddhi Mishra, CIT–DR
Section 132

…ed Group in ITA no. 2408/Mum/2017 wherein the Tribunal has relied Group in ITA no. 2408/Mum/2017 wherein the Tribunal has relied on the decision of Hon’ble Supreme Court of Hon’ble Supreme Court in the case of in the case of CIT v. P.V. Kalyanasundaram [2007] 294 ITR 49 (SC) Kalyanasundaram [2007] 294 ITR 49 (SC). 4.1 The Ld. Counsel further submi The Ld. Counsel further submitted that it is a normal practice tted that it is a normal practice in the case of builders in the case of builders that whenever a prospective buyer prospective buyer visits the site,an estimated value value is providedon a piece of the pa…

DCIT, Central Circle- 15, New Delhi vs. Brahamputra Infrastructure Ltd., New Delhi

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…pta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to have issued summons to the payees and in the…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…pta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to have issued summons to the payees and in the…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…pta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to have issued summons to the payees and in the…

Brahmaputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…pta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to have issued summons to the payees and in the…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4120/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…pta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to have issued summons to the payees and in the…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4119/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…pta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to have issued summons to the payees and in the…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4118/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…pta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to have issued summons to the payees and in the…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4117/DEL/2018[2008-09]Status: DisposedITAT Delhi31 May 2023AY 2008-09

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv
Section 133(6)Section 143(3)Section 153ASection 153D

…pta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.2016) Cross ITA. Nos.4117 TO 4123 & 5123/Del/2018 12. The ld. Counsel further placing reliance on the following decisions submits that if the Assessing Officer disbelieved explanation of the assessee he ought to have issued summons to the payees and in the…

Atul Tantia, Kolkata vs. DCIT, Cen. Cir.-3(1), Kolkata

In the result, the appeal filed by the assessee in ITA No

ITA 492/KOL/2021[2018-19]Status: HeardITAT Kolkata28 Mar 2023AY 2018-19

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner Of Jc-25, Gpt Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-Iii Salt Lake City Kolkata - 700098 [Pan : Abmpt7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/RFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT, D/R
Section 132Section 143(3)Section 250Section 68Section 69A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | | | | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner of JC-25, GPT Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-III Salt Lake City Kolkata - 700098 [PAN : ABMPT7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/R Revenue by : Shri Subhrajyoti Bhattacharjee, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 22/03/2023…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1792/MUM/2021[2016-17]Status: DisposedITAT Mumbai10 Mar 2023AY 2016-17

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…i Devi vs. ACIT (2012) 148 TTJ 157, ITAT Hyderabad Benches. 6. Hon'ble A.P. High Court in the case 0/ K Lakshmi Savitri Devi (Supra) in ITA No. 5630/2011 has upheld the order of the Tribunal 7. CBI vs. VC Shukla (1998) 3 SCC 410) 8. CIT vs. PV Kalyansundaram (294 ITR 49) 9. CTT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) - Delhi High Court. 10. ACITVs. Sharad Chaudhary (2014) 165 TTJ0145) (Delhi) 11. Sunita Dhadda vs. DCIT (2012) 71 DTR 0033 Jaipur. 15.109 Moreover, in the instant case, the confessions have also been retracted and it is also a fact that the addition made is also not supported by any corrobora…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1791/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…i Devi vs. ACIT (2012) 148 TTJ 157, ITAT Hyderabad Benches. 6. Hon'ble A.P. High Court in the case 0/ K Lakshmi Savitri Devi (Supra) in ITA No. 5630/2011 has upheld the order of the Tribunal 7. CBI vs. VC Shukla (1998) 3 SCC 410) 8. CIT vs. PV Kalyansundaram (294 ITR 49) 9. CTT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) - Delhi High Court. 10. ACITVs. Sharad Chaudhary (2014) 165 TTJ0145) (Delhi) 11. Sunita Dhadda vs. DCIT (2012) 71 DTR 0033 Jaipur. 15.109 Moreover, in the instant case, the confessions have also been retracted and it is also a fact that the addition made is also not supported by any corrobora…

DCIT Cir 1(4), Mumbai vs. Anandilal & Ganesh Podar Society, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 1790/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2023AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 147

…i Devi vs. ACIT (2012) 148 TTJ 157, ITAT Hyderabad Benches. 6. Hon'ble A.P. High Court in the case 0/ K Lakshmi Savitri Devi (Supra) in ITA No. 5630/2011 has upheld the order of the Tribunal 7. CBI vs. VC Shukla (1998) 3 SCC 410) 8. CIT vs. PV Kalyansundaram (294 ITR 49) 9. CTT vs. Girish Chaudhary (2008) 296 ITR 619 (Delhi) - Delhi High Court. 10. ACITVs. Sharad Chaudhary (2014) 165 TTJ0145) (Delhi) 11. Sunita Dhadda vs. DCIT (2012) 71 DTR 0033 Jaipur. 15.109 Moreover, in the instant case, the confessions have also been retracted and it is also a fact that the addition made is also not supported by any corrobora…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5758/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…ase, the documents do not meet any of the criteria envisaged in Section 292C. Coupled with these facts on record, reliance is being placed on the following judicial pronouncements: 28. The Hon'ble Apex Court in the case of CIT vs. P.V. Kalyanasundaram [2007] 294 ITR 49 in which allegations of on money transaction on the basis of non-convincing loose sheets found during the course of search and conflicting statement of the seller, was deleted by the Tribunal (to which, one of us the Accountant Member was the party) and the same was affirmed by the Hon'ble High Court and Hon'ble Apex Court. 29. Income from undisc…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5757/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…ase, the documents do not meet any of the criteria envisaged in Section 292C. Coupled with these facts on record, reliance is being placed on the following judicial pronouncements: 28. The Hon'ble Apex Court in the case of CIT vs. P.V. Kalyanasundaram [2007] 294 ITR 49 in which allegations of on money transaction on the basis of non-convincing loose sheets found during the course of search and conflicting statement of the seller, was deleted by the Tribunal (to which, one of us the Accountant Member was the party) and the same was affirmed by the Hon'ble High Court and Hon'ble Apex Court. 29. Income from undisc…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5756/DEL/2016[2008-09]Status: DisposedITAT Delhi07 Mar 2023AY 2008-09

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…ase, the documents do not meet any of the criteria envisaged in Section 292C. Coupled with these facts on record, reliance is being placed on the following judicial pronouncements: 28. The Hon'ble Apex Court in the case of CIT vs. P.V. Kalyanasundaram [2007] 294 ITR 49 in which allegations of on money transaction on the basis of non-convincing loose sheets found during the course of search and conflicting statement of the seller, was deleted by the Tribunal (to which, one of us the Accountant Member was the party) and the same was affirmed by the Hon'ble High Court and Hon'ble Apex Court. 29. Income from undisc…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5565/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Mar 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…ase, the documents do not meet any of the criteria envisaged in Section 292C. Coupled with these facts on record, reliance is being placed on the following judicial pronouncements: 28. The Hon'ble Apex Court in the case of CIT vs. P.V. Kalyanasundaram [2007] 294 ITR 49 in which allegations of on money transaction on the basis of non-convincing loose sheets found during the course of search and conflicting statement of the seller, was deleted by the Tribunal (to which, one of us the Accountant Member was the party) and the same was affirmed by the Hon'ble High Court and Hon'ble Apex Court. 29. Income from undisc…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5564/DEL/2016[2011-12]Status: DisposedITAT Delhi07 Mar 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…ase, the documents do not meet any of the criteria envisaged in Section 292C. Coupled with these facts on record, reliance is being placed on the following judicial pronouncements: 28. The Hon'ble Apex Court in the case of CIT vs. P.V. Kalyanasundaram [2007] 294 ITR 49 in which allegations of on money transaction on the basis of non-convincing loose sheets found during the course of search and conflicting statement of the seller, was deleted by the Tribunal (to which, one of us the Accountant Member was the party) and the same was affirmed by the Hon'ble High Court and Hon'ble Apex Court. 29. Income from undisc…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5563/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…ase, the documents do not meet any of the criteria envisaged in Section 292C. Coupled with these facts on record, reliance is being placed on the following judicial pronouncements: 28. The Hon'ble Apex Court in the case of CIT vs. P.V. Kalyanasundaram [2007] 294 ITR 49 in which allegations of on money transaction on the basis of non-convincing loose sheets found during the course of search and conflicting statement of the seller, was deleted by the Tribunal (to which, one of us the Accountant Member was the party) and the same was affirmed by the Hon'ble High Court and Hon'ble Apex Court. 29. Income from undisc…

Sh. Gurmeet Singh, New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5562/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…ase, the documents do not meet any of the criteria envisaged in Section 292C. Coupled with these facts on record, reliance is being placed on the following judicial pronouncements: 28. The Hon'ble Apex Court in the case of CIT vs. P.V. Kalyanasundaram [2007] 294 ITR 49 in which allegations of on money transaction on the basis of non-convincing loose sheets found during the course of search and conflicting statement of the seller, was deleted by the Tribunal (to which, one of us the Accountant Member was the party) and the same was affirmed by the Hon'ble High Court and Hon'ble Apex Court. 29. Income from undisc…