CIT v. Shyam R. Pawar

54 Taxmann.com 108High Court2015#282 most cited

What is CIT v. Shyam R. Pawar authority for?

Transactions involving the purchase and sale of shares cannot be considered bogus where the assessee provides documentary evidence, unless the revenue brings substantial evidence on record to reject such proof. This principle is consistently applied in cases concerning claims of bogus long-term capital gains arising from penny stock transactions.

279

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Shyam R. Pawar · 54 Taxmann.com 108 · Section 68 · Section 10(38) · bogus long term capital gain · penny stock · documentary evidence · burden of proof · evidence rejection · substantial evidence

Also reported as

229 Taxmann 256

Sections most often in play

Section 68Section 10(38)Section 143(3)Section 147Section 69CSection 148Section 131Section 133(6)

Issues it is cited on

price riggingbogus long term capital gainbogus ltcgpenny stocksection 10(38)period of holdingpreponderance of probabilitylong term capital gainscircular tradingentry operatorcolourable devicelong term capital gain

Judgments citing CIT v. Shyam R. Pawar

Ramesh Babulal Vardhan, Mumbai vs. Dy CIT CC 2 (2), Mumbau

The appeal stands partly allowed in terms of our above order

ITA 7662/MUM/2019[2014-15]Status: DisposedITAT Mumbai11 Aug 2020AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 68

…ssessee’s claim and bring on record contrary evidences to rebut the same. Until and unless this exercise is carried out, the additions could not be sustained in the eyes of law. 12. To enumerate the few, the Hon’ble Bombay High Court in CIT V/s Shyam S.Pawar (54 Taxmann.com 108 10/12/2014) declined to admit revenue’s appeal since the revenue failed to carry forward the inquiry to discharge this basic onus. The co-ordinate bench of this Tribunal in Mukesh R.Marolia V/s Addl. CIT (6 SOT 247 15/12/2005) held that personal knowledge and excitement on events should not lead the Assessing Officer to a state of affairs…

Amit Mafatlal Shah, Mumbai vs. ACIT Circle 19 (1) Mumbai, Mumbai

In the result, the appeal of the assessee is allowed

ITA 5793/MUM/2019[2015-16]Status: DisposedITAT Mumbai20 Apr 2020AY 2015-16

Bench: Sri Rajesh Kumar, Am & Sri Ram Lal Negi, Jm आयकर अपील सं./ Ita No. 5793/Mum/2019 (िनधा"रण वष" / Assessment Year 2015-16) Shri Amit Mafatlal Shah The Asst. Commissioner Of 78/80 Gora Gandhi Building, Income Tax, Circle 19(1), बनाम/ Cp Tank Road, C.P. Tank Mumbai Vs. Mumbai-400 004 (अपीलाथ" / Appellant) (""यथ"/ Respondent) "थायी लेखा सं./Pan No. Aabps5009A अपीलाथ" क" ओर से / Appellant By : Shri Vimal Punmiya, Ar ""यथ" क" ओर से / Respondent By : Shri Michael Jerald, Dr सुनवाई क" तारीख / Date Of Hearing: 25.02.2020 घोषणा क" तारीख / Date Of Pronouncement: 20.04.2020

For Appellant: Shri Vimal Punmiya, ARFor Respondent: Shri Michael Jerald, DR
Section 10(38)Section 143(3)Section 234ASection 274Section 68

…arket V.s ITO ITA No.3801/Mum/2015 order dated 27/04/2016 7. Mr. ARvind Asmal Mehta Vs ITO ITA No.2799/Mum/2015 8. Smt. Jyoti D Shah Vs ITO ITA No.2799/Mum/2015 9. ITO vs Deep Darshan Properties Pt Ltd. 2117 & 2118/Mum/2014 10. CIT-13 vs Shyam R.OPawar (2015)-54 Taxmann.com 108-Bombay High Court 11. Jafferali K. Rattonsey vs DCIT ITA No.5068/Mum/2009 12. Kamla Devi S.Doshi ITA No.1957/Mum/2015 13. Pratik Suryakant Shah (2017)-77 Taxmann.com 260 Ahemdabad Tribunal 14. Aarti Mittal (2014) 41 Taxmann.com 118(Hyderabad Tribunal) 15. CIT Appeal oder in case of Uman D Soni 16. CIT Mumbai vs Mukesh Ratilal Mrolia Suprem…

Seema Tayal, Delhi vs. ITO, Ward-3(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1132/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT (DR)
Section 10Section 115BSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2014-15 Seema Tayal ITO, Ward-3(2) B-184, B-Block, New Delhi. Surajmal Vihar, Delhi – 110 092 Vs. PAN AAFPT5907N (Appellant) (Respondent) Assessee by: Shri Salil Agarwal, Adv. Shri Shailesh Gupta, Adv. Department by : Shri S.S. Rana, CIT (DR) Date of Hearing 28/05/2019 Date of 28/06/2019 pronouncement O R D E R PER AMIT SHUKLA, J.M The aforesaid appeal has been filed by the assessee against the impugned order dated 19.12.2017, passed Ld. Commissioner of Income…

Asha Luthra, New Delhi vs. ITO, Ward- 51(5), New Delhi

In the result, the appeal of all the above four assessees, namely, Smt

ITA 6483/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT(DR) and Shri F.R. Meena, Sr. DR
Section 10Section 10(38)Section 115BSection 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2014-15 Swati Luthra, ITO, Ward-51(5) 41, D.B. Gupta Road, New Delhi. Karol Bagh, New Delhi – 110 005 Vs. (Appellant) (Respondent) Asstt. Year: 2014-15 Shruti Luthra ITO, Ward-51(5) New Delhi. 41, D.B. Gupta Road,Karol Bagh, Vs. New Delhi – 110 005 (Appellant) (Respondent) Asstt. Year 2014-15 Namrata Sehgal Luthra ITO, Ward-51(5) Vs. 41, D.B. Gupta Road, New Delhi. Karol Bagh, New Delhi – 110 005 (Appellant) (Respondent) Asstt. Year 2014-15 Ms. Asha Luthra,…

Namrata Sehgal Luthra, New Delhi vs. ITO, Ward- 51(5), New Delhi

In the result, the appeal of all the above four assessees, namely, Smt

ITA 6482/DEL/2017[2014-15]Status: PendingITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT(DR) and Shri F.R. Meena, Sr. DR
Section 10Section 10(38)Section 115BSection 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2014-15 Swati Luthra, ITO, Ward-51(5) 41, D.B. Gupta Road, New Delhi. Karol Bagh, New Delhi – 110 005 Vs. (Appellant) (Respondent) Asstt. Year: 2014-15 Shruti Luthra ITO, Ward-51(5) New Delhi. 41, D.B. Gupta Road,Karol Bagh, Vs. New Delhi – 110 005 (Appellant) (Respondent) Asstt. Year 2014-15 Namrata Sehgal Luthra ITO, Ward-51(5) Vs. 41, D.B. Gupta Road, New Delhi. Karol Bagh, New Delhi – 110 005 (Appellant) (Respondent) Asstt. Year 2014-15 Ms. Asha Luthra,…

Shruti Luthra, New Delhi vs. ITO, Ward- 51(5), New Delhi

In the result, the appeal of all the above four assessees, namely, Smt

ITA 6481/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT(DR) and Shri F.R. Meena, Sr. DR
Section 10Section 10(38)Section 115BSection 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2014-15 Swati Luthra, ITO, Ward-51(5) 41, D.B. Gupta Road, New Delhi. Karol Bagh, New Delhi – 110 005 Vs. (Appellant) (Respondent) Asstt. Year: 2014-15 Shruti Luthra ITO, Ward-51(5) New Delhi. 41, D.B. Gupta Road,Karol Bagh, Vs. New Delhi – 110 005 (Appellant) (Respondent) Asstt. Year 2014-15 Namrata Sehgal Luthra ITO, Ward-51(5) Vs. 41, D.B. Gupta Road, New Delhi. Karol Bagh, New Delhi – 110 005 (Appellant) (Respondent) Asstt. Year 2014-15 Ms. Asha Luthra,…

Swati Luthra, New Delhi vs. ITO, Ward- 51(5), New Delhi

In the result, the appeal of all the above four assessees, namely, Smt

ITA 6480/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Jun 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2014-15

For Appellant: Shri Salil Agarwal, AdvFor Respondent: Shri S.S. Rana, CIT(DR) and Shri F.R. Meena, Sr. DR
Section 10Section 10(38)Section 115BSection 143(3)Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Asstt. Year: 2014-15 Swati Luthra, ITO, Ward-51(5) 41, D.B. Gupta Road, New Delhi. Karol Bagh, New Delhi – 110 005 Vs. (Appellant) (Respondent) Asstt. Year: 2014-15 Shruti Luthra ITO, Ward-51(5) New Delhi. 41, D.B. Gupta Road,Karol Bagh, Vs. New Delhi – 110 005 (Appellant) (Respondent) Asstt. Year 2014-15 Namrata Sehgal Luthra ITO, Ward-51(5) Vs. 41, D.B. Gupta Road, New Delhi. Karol Bagh, New Delhi – 110 005 (Appellant) (Respondent) Asstt. Year 2014-15 Ms. Asha Luthra,…

Sunil H. Tharwani HUF, Mumbai vs. Deputy Commissioner of Income Tax Circle-2, Kalyan

In the result, this appeal by the assessee stands allowed for statistical purposes

ITA 1698/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Jun 2019AY 2014-15

Bench: Shri Shamim Yahya (Am)

Section 10(38)Section 131Section 133ASection 68

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya (AM) I.T.A. No. 1698/Mum/2018 (Assessment Year 2014-15) Shri Sunil H. Tharwani-HUF DCIT-2 Vs. Tharwani Bunglow 2nd Floor Royal Residency, Near New Mohan Plaza Telephone Exchange Wayale, Near Ulhasnagar-421 001 Khadakpada Kalyan West PAN : AABHT1065P Pincode- 421 301. (Appellant) (Respondent) Assessee by Shri Jitendra Jain Department by Shri Chaitanya Anjaria Date of Hearing 20.6.2019 Date of Pronouncement 25.6.2019 O R D E R This appeal by the assessee is directed against the order of learned CIT(A) dated 21.12.2017 and pertain…

M/S Bihari Lal Malpani, Kolkata vs. ITO, Ward 43(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 527/KOL/2017[2013-14]Status: DisposedITAT Kolkata05 Apr 2019AY 2013-14

Bench: Shri Aby. T. Varkey & Shri M. Balaganeshi.T.A. No.527/Kol/2017 (Assessment Year 2013-14) M/S Bihari Lal Malpani Ito, Ward-43(1), Kolkata. -Vs- [Pan :Adupm 6438 R]

Section 10(38)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL Kolkata Bench, Kolkata (Bench – “C”) BEFORE SHRI ABY. T. VARKEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. No.527/Kol/2017 (Assessment year 2013-14) M/s Bihari Lal Malpani ITO, Ward-43(1), Kolkata. -Vs- [PAN :ADUPM 6438 R] (Appellant) .. (Respondent) For the Appellant Shri Subash Agarwal, Advocate For the Respondent Shri Sankar Halder, JCIT, Sr. DR. Date of Hearing 02.04.2019 Date of Pronouncement 05.04.2019 ORDER Per M. Balaganesh: This appeal of the assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals) -13, Kolkata […

Jayna Enterprises Private Limited, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal of the assessee in ITA

ITA 473/PUN/2017[2003-04]Status: DisposedITAT Pune15 Mar 2019AY 2003-04

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri Rishabh GujarathiFor Respondent: Shri M.K. Verma
Section 143(3)Section 153A

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “बी” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपील सं. / ITA Nos.404 & 473/PUN/2017 "नधा"रण वष" / Assessment year : 2003-04 Jayna Enterprises Private Limited, Shah Khandelwal Jain & Associates, ………. अपीलाथ" / Chartered Accountants, Appellant Level 3, Business Bay, Plot No.84, Wellesley Road, Near RTO., Pune – 411 001. PAN : AAACJ4653K. बनाम v/s The Asst. Commissioner of Income Tax, ………. ""यथ" / Circle – 10, Pune. Respondent Assessee by : Shri Rishabh Gujarathi. Revenue by : Shri M.K. Verma.…

Soumitra Choudhury, Kolkata vs. ACIT, Circle - 22, Kolkata

ITA 256/KOL/2019[2012-13]Status: DisposedITAT Kolkata15 Mar 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Years :2012-13 Soumitra Choudhury V/S. Acit, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [Pan No.Acnpc 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date Of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/S. Income Tax Officer, C/O Balaji Enterprises, Ward-35(1), Aayakar 83/85 N.S. Road, Ground Bhawan Porva, 110, Floor, Kolkata Shantipally, Kokata- [Pan No.Actpa 9138 Q] 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 14-03-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- These Two Assessees Have Filed Their Instant Appeal(S) For Assessment Year(S) 2012-13 & 2015-16 Against The Commissioner Of Income Tax

Section 10(38)Section 131Section 133(6)Section 143(3)Section 148Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Years :2012-13 Soumitra Choudhury V/s. ACIT, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [PAN No.ACNPC 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/s. Income…

Purushottam Das Agarwal, Kolkata vs. ITO, Ward - 35(1), Kolkata

ITA 2421/KOL/2018[2015-16]Status: DisposedITAT Kolkata15 Mar 2019AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Years :2012-13 Soumitra Choudhury V/S. Acit, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [Pan No.Acnpc 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date Of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/S. Income Tax Officer, C/O Balaji Enterprises, Ward-35(1), Aayakar 83/85 N.S. Road, Ground Bhawan Porva, 110, Floor, Kolkata Shantipally, Kokata- [Pan No.Actpa 9138 Q] 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subash Agarwal Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, Jcit-Sr-Dr ""यथ" क" ओर से/By Respondent 14-03-2019 सुनवाई क" तार"ख/Date Of Hearing 15-03-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- These Two Assessees Have Filed Their Instant Appeal(S) For Assessment Year(S) 2012-13 & 2015-16 Against The Commissioner Of Income Tax

Section 10(38)Section 131Section 133(6)Section 143(3)Section 148Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Years :2012-13 Soumitra Choudhury V/s. ACIT, Circle-12 28C, Satish Mukherjee 54/1, Rafi Ahmed Road, Kolkata-700026 Kidwai Road, [PAN No.ACNPC 4627 Q] Kolkarta-16 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sankar Halder, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 13-03-2019 सुनवाई क" तार"ख/Date of Hearing Assessment Year :2015-16 Purushottam Das Agarwal V/s. Income…

Sanjeev Jain, Saharanpur vs. ITO, Saharanpur

In the result, the appeal filed by the assessee is allowed

ITA 3381/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Jan 2019AY 2013-14

Bench: Sh. R.K. Pand & Ms. Suchitra Kambleassessment Year: 2013-14

Section 10(38)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R.K. PAND, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2013-14 Sanjeev Jain Vs ITO Prop. M/s. S.K. Jewellers Ward-3(4) Saraffa Bazar Income Tax Office Saharanpur – 247001 Building, Court Road, PAN : ACFPJ6545C Saharanpur (APPELLANT) (RESPONDENT) Appellant by Sh.Sanjay Kumar, CA Sh. Akash Garg, Advocate Respondent by Sh.S. S. Rana, CIT (DR) Date of hearing: 17/12/2018 Date of Pronouncement: 15/01/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 20.03.…

Radhika Garg, Faridabad vs. ITO, Ward-11(2), Faridabad

In the result, ITA.No.2429/Del

ITA 4738/DEL/2018[2015-16]Status: DisposedITAT Delhi01 Jan 2019AY 2015-16

Bench: Shri Bhavnesh Saini

For Appellant: Shri Vivek Bansal And Shri Sanjay Goel, AdvocatesFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.4738/Del./2018 Assessment Year 2015-2016 Smt. Radhika Garg, The Income Tax Faridabad. PAN AGRPG9753D Officer, Ward-2(2), vs. C/o. Sunil Suresh & Associates, B-20/21, Fruit Faridabad. Garden, NH-5, NIT, Faridabad – 121 001. (Appellant) (Respondent) For Assessee : Shri Vivek Bansal And Shri Sanjay Goel, Advocates For Revenue : Shri S.L. Anuragi, Sr. D.R. ITA.No.2429/Del./2018 Assessment Year 2014-2015 Smt. Nishika Aggarwal, The Income Tax Gurgaon, Officer, Ward-3(1), PAN ARTPA1889P vs. C/o. RRA Tax In…

Nishika Aggarwal, Gurgaon vs. ITO, Ward- 3(1), Gurgaon

In the result, ITA.No.2429/Del

ITA 2429/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Jan 2019AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Vivek Bansal And Shri Sanjay Goel, AdvocatesFor Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.4738/Del./2018 Assessment Year 2015-2016 Smt. Radhika Garg, The Income Tax Faridabad. PAN AGRPG9753D Officer, Ward-2(2), vs. C/o. Sunil Suresh & Associates, B-20/21, Fruit Faridabad. Garden, NH-5, NIT, Faridabad – 121 001. (Appellant) (Respondent) For Assessee : Shri Vivek Bansal And Shri Sanjay Goel, Advocates For Revenue : Shri S.L. Anuragi, Sr. D.R. ITA.No.2429/Del./2018 Assessment Year 2014-2015 Smt. Nishika Aggarwal, The Income Tax Gurgaon, Officer, Ward-3(1), PAN ARTPA1889P vs. C/o. RRA Tax In…

Pooja Yadav, New Delhi vs. ITO, Ward-33(5), New Delhi

In the result, ITA.No.5883, 6457, 6458 and 6459/Del

ITA 6459/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5882/Del./2018 Assessment Year 2015-2016 Shri Amar Nath Goenka, New Delhi – 110 070. The ACIT, PAN AAPPG9369R Circle-20(1), C/o.Shri Kapil Goel, vs. Advocate, F-26/124, New Delhi. Sector-7, Rohini, Delhi – 110085. (Appellant) (Respondent) ITA.No.5883/Del./2018 Assessment Year 2015-2016 Shri Arvind Goenka, New Delhi – 110 070. The ACIT, PAN ACTPG1708Q Circle-20(2), C/o.Shri Kapil Goel, vs. Advocate, F-26/124, New Delhi. Sector-7, Rohini, Delhi – 110085. (Appellant) (Respondent) ITA.No.6457/Del./2018…

Sneh Yadav, New Delhi vs. ITO, Ward-33(5), New Delhi

In the result, ITA.No.5883, 6457, 6458 and 6459/Del

ITA 6458/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5882/Del./2018 Assessment Year 2015-2016 Shri Amar Nath Goenka, New Delhi – 110 070. The ACIT, PAN AAPPG9369R Circle-20(1), C/o.Shri Kapil Goel, vs. Advocate, F-26/124, New Delhi. Sector-7, Rohini, Delhi – 110085. (Appellant) (Respondent) ITA.No.5883/Del./2018 Assessment Year 2015-2016 Shri Arvind Goenka, New Delhi – 110 070. The ACIT, PAN ACTPG1708Q Circle-20(2), C/o.Shri Kapil Goel, vs. Advocate, F-26/124, New Delhi. Sector-7, Rohini, Delhi – 110085. (Appellant) (Respondent) ITA.No.6457/Del./2018…

Preeti Yadav, New Delhi vs. ITO, Ward-33(5), New Delhi

In the result, ITA.No.5883, 6457, 6458 and 6459/Del

ITA 6457/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5882/Del./2018 Assessment Year 2015-2016 Shri Amar Nath Goenka, New Delhi – 110 070. The ACIT, PAN AAPPG9369R Circle-20(1), C/o.Shri Kapil Goel, vs. Advocate, F-26/124, New Delhi. Sector-7, Rohini, Delhi – 110085. (Appellant) (Respondent) ITA.No.5883/Del./2018 Assessment Year 2015-2016 Shri Arvind Goenka, New Delhi – 110 070. The ACIT, PAN ACTPG1708Q Circle-20(2), C/o.Shri Kapil Goel, vs. Advocate, F-26/124, New Delhi. Sector-7, Rohini, Delhi – 110085. (Appellant) (Respondent) ITA.No.6457/Del./2018…

Rajesh Garg, New Delhi vs. ITO, Ward-40(2), New Delhi

In the result, ITA.No.5971/Del

ITA 5974/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5971/Del./2018 Assessment Year 2015-2016 Ms. Anupama Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AEYPG5314B (Appellant) (Respondent) ITA.No.5972/Del./2018 Assessment Year 2015-2016 Smt. Pushpa Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AAMPG7056J (Appellant) (Respondent) ITA.No.5973/Del./2018 Assessment Year 2015-2016 Bhushan Garg HUF, The Income Tax Officer, BD-79, Pitampura,…

Bhushan Garg (HUF), New Delhi vs. ITO, Ward-40(1), New Delhi

In the result, ITA.No.5971/Del

ITA 5973/DEL/2018[2015-16]Status: DisposedITAT Delhi12 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini

For Respondent: Shri S.L. Anuragi, Sr. D.R
Section 10(38)Section 131

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5971/Del./2018 Assessment Year 2015-2016 Ms. Anupama Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AEYPG5314B (Appellant) (Respondent) ITA.No.5972/Del./2018 Assessment Year 2015-2016 Smt. Pushpa Garg, The Income Tax Officer, BD-79, Pitampura, vs. Ward – 40 (1), New Delhi – 110 034. New Delhi. PAN AAMPG7056J (Appellant) (Respondent) ITA.No.5973/Del./2018 Assessment Year 2015-2016 Bhushan Garg HUF, The Income Tax Officer, BD-79, Pitampura,…