CIT v. Sinhgad Technical Education Society

397 ITR 344Supreme Court of India2017#22 most cited

What is CIT v. Sinhgad Technical Education Society authority for?

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

1,589

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Sinhgad Technical Education Society · Section 153C · incriminating material · validity of notice 153C · search assessment · correlation of material to assessment year · assessment quashed · Section 153A · search and seizure · post-search assessment

Also reported as

96 Taxmann.com 468250 Taxmann 225297 CTR 441156 DTR 161

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 147Section 148Section 151Section 139

Issues it is cited on

abatement of assessmentcasus omissussection 153b(1)section 113section 158bdsection 153c(1)section 153a(1)(b)section 153(1)section 132(1)panchnamasection 153bstatement under section 132(4)

Judgments citing CIT v. Sinhgad Technical Education Society

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 805/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…Metal Impex :: 8 :: this AY was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) and Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition made u/s 68 of the Act by way of unexplained bank credit in the unabated AY 2013-14, in absence of incriminat…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 804/CHNY/2024[2019-20]Status: DisposedITAT Chennai30 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…Metal Impex :: 8 :: this AY was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) and Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition made u/s 68 of the Act by way of unexplained bank credit in the unabated AY 2013-14, in absence of incriminat…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 803/CHNY/2024[2018-19]Status: DisposedITAT Chennai30 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…Metal Impex :: 8 :: this AY was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) and Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition made u/s 68 of the Act by way of unexplained bank credit in the unabated AY 2013-14, in absence of incriminat…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 802/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Sept 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…Metal Impex :: 8 :: this AY was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) and Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition made u/s 68 of the Act by way of unexplained bank credit in the unabated AY 2013-14, in absence of incriminat…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 801/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Sept 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…Metal Impex :: 8 :: this AY was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) and Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition made u/s 68 of the Act by way of unexplained bank credit in the unabated AY 2013-14, in absence of incriminat…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 800/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 Sept 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…Metal Impex :: 8 :: this AY was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) and Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition made u/s 68 of the Act by way of unexplained bank credit in the unabated AY 2013-14, in absence of incriminat…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 799/CHNY/2024[2013-14]Status: DisposedITAT Chennai30 Sept 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…Metal Impex :: 8 :: this AY was unsustainable, since it was not based on any incriminating material found in the course of search. The Ld. AR relying upon the decisions of the Hon’ble Supreme Court in the case of CIT vs Sinhgad Technical Education Society (397 ITR 344) and Hon’ble Delhi High Court in the case of CIT vs Kabul Chawla (380 ITR 573), which has since been affirmed by the Hon’ble Supreme Court in the case of PCIT vs Abhisar Buildwell Pvt. Ltd. (149 taxmann.com 399), urged that the addition made u/s 68 of the Act by way of unexplained bank credit in the unabated AY 2013-14, in absence of incriminat…

DCIT, CC-2(4), Chennai vs. V.Baskaran, Chennai

In the result, the appeal filed by the assessee in IT(SS)A No

ITA 604/CHNY/2021[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri A.P. Srinivas, Sr. Standing Counsel
Section 132Section 142(1)Section 143(3)Section 144Section 158B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./IT(SS)A No.: 3/CHNY/2017 Block Assessment Period:1987-88 to 1977-98 upto 24.09.1996 Shri V. Bhaskaran, The Assistant Commissioner No.5/28, Blue Beach Road, Big, Vs. of Income Tax, Periya Neelankarai, Central Circle -2(4), Chennai – 600 041. Chennai. PAN: AEIPB 9978G (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./ITA No.: 604/CHNY/2021 "नधा"रण वष"/Ass…

Vinodhini, Chennai vs. ACIT, Central Circle-1(2), Chennai

Appeal stand allowed

ITA 921/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Sept 2024AY 2018-19

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकर अपील सं./ Ita No.921/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mrs. Vinodhini Acit बनाम/ Flat No.14, Door No.98, Central Circle-1(2) Harrington Road, Chetpet, Vs. Chennai. Chennai-600 031. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bmapv-2726-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 20-06-2024 घोषणा की तारीख /Date Of Pronouncement : 18-09-2024

For Appellant: Shri N. Arjun Raj (Advocate)- Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. Sr. DR
Section 153CSection 2(14)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद4 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकर अपील सं./ ITA No.921/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2018-19) Mrs. Vinodhini ACIT बनाम/ Flat No.14, Door No.98, Central Circle-1(2) Harrington Road, Chetpet, Vs. Chennai. Chennai-600 031. "थायीलेखासं./जीआइआरसं./PAN/GIR No. BMAPV-2726-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant by : Shri N. Arjun Raj (Advocate)- Ld.A…

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1871/DEL/2023[2006-07]Status: DisposedITAT Delhi30 Aug 2024AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 925/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 924/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 923/DEL/2018[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 922/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Aug 2024AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 921/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 920/DEL/2018[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3285/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6610/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6608/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6605/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…