Commissioner of Income Tax v. Harjeev Aggarwal

290 CTR 263High Court2016#102 most cited

What is Commissioner of Income Tax v. Harjeev Aggarwal authority for?

Assessment based solely on a statement recorded under Section 132(4) of the Income Tax Act requires the statement to be relatable to incriminating material or evidence found during the search, especially when considering Section 158BB(1) which restricts computation of undisclosed income to evidence found during search.

583

judgments rely on this decision, according to BharatTax’s citation analysis of 367,585 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v Harjeev Aggarwal · section 132(4) · section 158BB(1) · incriminating material · undisclosed income · search and seizure · statement recorded · income tax assessment

Also reported as

70 Taxmann.com 95

Sections most often in play

Section 143(3)Section 153ASection 132(4)Section 132Section 147Section 148Section 153CSection 69A
Read the full judgment

Issues it is cited on

undisclosed foreign income and assetssection 158b(b)section 158bb(1)section 149(1)(c)section 4(2)section 158bbsection 158basection 153(a)section 201(3)section 150unexplained jewellerystatement under section 132(4)

Judgments citing Commissioner of Income Tax v. Harjeev Aggarwal

Jasmin K Ajmera, Mumbai vs. DCIT CC 2(2), Mumbai

The appeal stand allowed

ITA 983/MUM/2020[2011-12]Status: DisposedITAT Mumbai02 Nov 2021AY 2011-12

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No. 983/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Jasmin K. Ajmera Dcit-2(2), 4Th Floor, Ajmera House R. No. 806, 8Th Floor बिाम/ Pathakwadi, L. T. Marg, Old Cgo Building, Vs. Mumbai-400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabpa-7827-Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 2. आयकरअपील सं./ I.T.A. No.1140/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Shri Ashish K. Ajmera Dcit-2(2), Ajmera House, 4Th Floor R. No. 806, 8Th Floor बिाम Pathakwadi, L.T.Marg Old Cgo Building, / Vs. Mumbai – 400 002 M.K.Road, Mumbai-400 020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Aabpa-9075-G (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 3. आयकरअपील सं./ I.T.A. No.1113/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Minal M. Ajmera Dcit-2(2), 4Th Floor, Ajmera House, R. No. 806, 8Th Floor बिाम/ Vs. Pathakwadi, L. T. Marg, Old Cgo Building, Mumbai-400 002 M.K.Road, Mumbai-400020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Adepa-9661-N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & 4. आयकरअपील सं./ I.T.A. No. 539/Mum/2020 (धििाारण वर्ा / Assessment Year: 2011-12) Avani J. Ajmera Dcit-2(2), 4Th Floor, Ajmera House, R. No. 806, 8Th Floor बिाम/ Vs. Pathakwadi, L. T. Marg, Old Cgo Building, Mumbai-400 002 M.K.Road, Mumbai-400020 स्थायीलेखासं./ जीआइआरसं./ Pan/Gir No. Addpa-9331-J (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153A

…d legally sustainable addition on the basis of surrender during search, it is sine-qua-non that some incriminating material must have been found to correlate the undisclosed income with such statement. The Hon'ble Delhi High Court in CIT V/s Harjeev Aggarwal (70 Taxmann.com 95; 10/03/2016) held that the statement recorded u/s 132(4) may also be used for making the assessment, but only to the extent it is relatable to the incriminating evidence/material unearthed or found during search. In other words, there must be a nexus between the statement recorded and the evidence/material found during search in order to su…

DCIT 7(3), Mumbai vs. M/S Trishul Realty Infra Pvt Ltd., Mumbai

In the result, the cross objection filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 4042/MUM/2019[201-13]Status: DisposedITAT Mumbai16 Sept 2021

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Sanjeev Kashyap
Section 132Section 143(3)Section 153ASection 153A(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 4041 & 4042/MUM/2019 (A.Ys: 2011-12 & 2012-13) Dy. CIT – Central Circle -7(3) v. M/s. Trishul Realty Infra Pvt. Ltd., Room No. 655, 6th Floor Office No. 01, 2nd Floor 3, Patel Bhuvan, Aayakar Bhavan, M.K. Road 29, Dr. N.N Shah Lane Mumbai - 400020 Cheera Bazar, Mumbai -400002 PAN: AADCT0412D (Appellant) (Respondent) C.O. No. 73/MUM/2020 [ARISING OUT OF ITA.NO. 4041/MUM/2019 (A.Y. 2011-12)] & C.O.No. 16/MUM/2021 [ARISING OUT OF ITA.NO.…

DCIT CC 7(3), Mumbai vs. M/S Trishul Realty Infra Pvt. Ltd., Mumbai

In the result, the cross objection filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 4041/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Sept 2021AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Sanjeev Kashyap
Section 132Section 143(3)Section 153ASection 153A(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) “E” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NOs. 4041 & 4042/MUM/2019 (A.Ys: 2011-12 & 2012-13) Dy. CIT – Central Circle -7(3) v. M/s. Trishul Realty Infra Pvt. Ltd., Room No. 655, 6th Floor Office No. 01, 2nd Floor 3, Patel Bhuvan, Aayakar Bhavan, M.K. Road 29, Dr. N.N Shah Lane Mumbai - 400020 Cheera Bazar, Mumbai -400002 PAN: AADCT0412D (Appellant) (Respondent) C.O. No. 73/MUM/2020 [ARISING OUT OF ITA.NO. 4041/MUM/2019 (A.Y. 2011-12)] & C.O.No. 16/MUM/2021 [ARISING OUT OF ITA.NO.…

ACIT, New Delhi vs. M/S. Saarthak Vanijya India Ltd., Kolkata

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

ITA 6367/DEL/2016[2008-09]Status: DisposedITAT Delhi09 Sept 2021AY 2008-09

Bench: Shri Prashant Maharishi & Shri K. Narasimha Chary

For Appellant: Sh. H.K. Choudhary, CIT/DRFor Respondent: Sh. R.S. Singhvi, C.A
Section 132Section 143(1)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DLEHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos. 6367 & 6368/Del/2016 Assessment Years: 2008-09 & 2010-11 ACIT, Central Circle-28, vs. M/s. Sarthak Vanijya India Ltd., New Delhi. 11, Goenka Lane, Shivatalla Street, Kolkata. C.O. No.71 & 72/Del/2020 (in ITA Nos. 6367 & 6368/Del/2016) Assessment Years: 2008-09 & 2010-11 M/s. Sarthak Vanijya India Ltd., vs. ACIT, Central Circle-28, 11, Goenka Lane, Shivatalla New Delhi. Street, Kolkata. PAN : AACCR1635F (Appellant) (Respondent) Appellant by :…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 506/BANG/2020[2016-17]Status: DisposedITAT Bangalore16 Aug 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 505/BANG/2020[2015-16]Status: DisposedITAT Bangalore16 Aug 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 504/BANG/2020[2014-15]Status: DisposedITAT Bangalore16 Aug 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 503/BANG/2020[2013-14]Status: DisposedITAT Bangalore16 Aug 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 502/BANG/2020[2012-13]Status: DisposedITAT Bangalore16 Aug 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 501/BANG/2020[2011-12]Status: DisposedITAT Bangalore16 Aug 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

M/S. Sri Devaraj Urs Educational Trust for Backward Classes (Regd), Kolar vs. Assistant Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 500/BANG/2020[2010-11]Status: DisposedITAT Bangalore16 Aug 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 11Section 11(1)(a)Section 12ASection 132Section 143(1)Section 153ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.500 to 506/Bang/2020 Assessment years : 2010-11 to 2016-17 Sri Devaraj Urs Educational Trust Vs. The Assistant Commissioner for Backward Classes (Regd.), of Income Tax, No.1, Tamaka, Central Circle 1(4), Kolar – 563 101. Bengaluru. PAN: AAATS 5344P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.2021 Date of Pronouncement : 16.08.2021 O R D E R Per Chandr…

Mesers Supertech Forgings(India) Pvt.Ltd., Jalandhar vs. Deputy Commissioner of Income Tax, Circle IV, Jalandhar

In the result, the appeal of the Assessee is allowed

ITA 563/ASR/2018[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11
Section 143(3)Section 147

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before: Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos.563/Asr/2018 Assessment Year 2010-11 M/s SupertechForgings (India) Pvt.Ltd. Vs. Dy.CIT, Circle- IV. Vill.Raowali,PathankotRoad, Jalandhar Jalandhar Pan No.AACCS0402M (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor CA and Veer Sain Aggarwal Adv Respondent by Sh. Rajinder Kaur CIT DR Date of Hearing 15.07.2021 Date of Pronouncement 25.08.2021 ORDER Per, Dr. M. L. MEENA, A. M.: This appeal has been filed by the assessee against the order of the l…

Gopal Agarwal, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 5853/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jun 2021AY 2011-12
Section 10(38)Section 132Section 139(1)Section 153A

…n light of the following judgments: i) CIT v. Kabul Chawla 380 ITR 573 (Del) ii) Pr. CIT vs. Meeta Gutgutia 395 ITR 526 (Del) iii) PCIT v. Anand Kumar Jain (HUF) 432 ITR 384 (Del) iv) CIT v. Best Infrastructure Ltd. 397 ITR 82 (Del) v) CIT v. Harjeev Agarwal 290 CTR 263 (Del) vi) Pr CIT vs SMC Power Generation Ltd. ITA 406/2019 (Del) dated 23.07.2019 vii) 378 ITR 84 (Bom) CIT vs. Sinhgad Technical Education Society upheld by Apex Court in the case of CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 Gopal Agarwal & Ors. Vs. ITO 4.0 The Ld. CIT-DR, on the other hand, relied upon the orders of t…

Suman Agarwal, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 5288/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jun 2021AY 2011-12
Section 10(38)Section 132Section 139(1)Section 153A

…n light of the following judgments: i) CIT v. Kabul Chawla 380 ITR 573 (Del) ii) Pr. CIT vs. Meeta Gutgutia 395 ITR 526 (Del) iii) PCIT v. Anand Kumar Jain (HUF) 432 ITR 384 (Del) iv) CIT v. Best Infrastructure Ltd. 397 ITR 82 (Del) v) CIT v. Harjeev Agarwal 290 CTR 263 (Del) vi) Pr CIT vs SMC Power Generation Ltd. ITA 406/2019 (Del) dated 23.07.2019 vii) 378 ITR 84 (Bom) CIT vs. Sinhgad Technical Education Society upheld by Apex Court in the case of CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 Gopal Agarwal & Ors. Vs. ITO 4.0 The Ld. CIT-DR, on the other hand, relied upon the orders of t…

Mamta Agarwal, New Delhi vs. ACIT, Central Circle-19, New Delhi

ITA 5284/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jun 2021AY 2011-12
Section 10(38)Section 132Section 139(1)Section 153A

…n light of the following judgments: i) CIT v. Kabul Chawla 380 ITR 573 (Del) ii) Pr. CIT vs. Meeta Gutgutia 395 ITR 526 (Del) iii) PCIT v. Anand Kumar Jain (HUF) 432 ITR 384 (Del) iv) CIT v. Best Infrastructure Ltd. 397 ITR 82 (Del) v) CIT v. Harjeev Agarwal 290 CTR 263 (Del) vi) Pr CIT vs SMC Power Generation Ltd. ITA 406/2019 (Del) dated 23.07.2019 vii) 378 ITR 84 (Bom) CIT vs. Sinhgad Technical Education Society upheld by Apex Court in the case of CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 Gopal Agarwal & Ors. Vs. ITO 4.0 The Ld. CIT-DR, on the other hand, relied upon the orders of t…

Kumar Agarwal, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 5280/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jun 2021AY 2011-12
Section 10(38)Section 132Section 139(1)Section 153A

…n light of the following judgments: i) CIT v. Kabul Chawla 380 ITR 573 (Del) ii) Pr. CIT vs. Meeta Gutgutia 395 ITR 526 (Del) iii) PCIT v. Anand Kumar Jain (HUF) 432 ITR 384 (Del) iv) CIT v. Best Infrastructure Ltd. 397 ITR 82 (Del) v) CIT v. Harjeev Agarwal 290 CTR 263 (Del) vi) Pr CIT vs SMC Power Generation Ltd. ITA 406/2019 (Del) dated 23.07.2019 vii) 378 ITR 84 (Bom) CIT vs. Sinhgad Technical Education Society upheld by Apex Court in the case of CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 Gopal Agarwal & Ors. Vs. ITO 4.0 The Ld. CIT-DR, on the other hand, relied upon the orders of t…

Raj Gopal Agarwal, New Delhi vs. ACIT, Central Circle- 19, New Delhi

ITA 5278/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Jun 2021AY 2011-12
Section 10(38)Section 132Section 139(1)Section 153A

…n light of the following judgments: i) CIT v. Kabul Chawla 380 ITR 573 (Del) ii) Pr. CIT vs. Meeta Gutgutia 395 ITR 526 (Del) iii) PCIT v. Anand Kumar Jain (HUF) 432 ITR 384 (Del) iv) CIT v. Best Infrastructure Ltd. 397 ITR 82 (Del) v) CIT v. Harjeev Agarwal 290 CTR 263 (Del) vi) Pr CIT vs SMC Power Generation Ltd. ITA 406/2019 (Del) dated 23.07.2019 vii) 378 ITR 84 (Bom) CIT vs. Sinhgad Technical Education Society upheld by Apex Court in the case of CIT v. Sinhgad Technical Education Society reported in 397 ITR 344 Gopal Agarwal & Ors. Vs. ITO 4.0 The Ld. CIT-DR, on the other hand, relied upon the orders of t…

ACIT, Central Circle-6, New Delhi vs. Oxygen Business Park P.Ltd, G M Nagar

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

ITA 7826/DEL/2018[2011-12]Status: DisposedITAT Delhi28 Jun 2021AY 2011-12

Bench: Shri O.P. Kant & Shri Kuldip Singh[Through Video Conferencing]

Section 132Section 153ASection 271Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Through Video Conferencing] ITA No.7826/Del./2018 Assessment Year: 2011-12 ACIT, Vs. M/s. Oxygen Business Park Central Circle-06, Pvt. Ltd. (Formerly known as New Delhi Achvis Softech Pvt. Ltd.), Plot No. -7, Sec- 144, Noida PAN :AAGCA4439E (Appellant) (Respondent) Appellant by Sh. Sanjeev Sapra, CA Respondent by Sh. H.K. Chaudhary, CIT(DR) Date of hearing 03.06.2021 Date of pronouncement 28.06.2021 ORDER PER O.P. KANT, AM: This appeal by the Revenue is directed…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6702/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Jun 2021AY 2007-08

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…ecorded during the course of search does not constitute incriminating material. In this regard, the ld. AR placed reliance on the following judgments:  Pr. CIT Vs Best Infrastructure (India) Pvt. Ltd. (2017) 397 ITR 82 (Del.)  CIT VsHarjeev Aggarwal (2016) 290 CTR 263 (Del.)  Vascroft Design Pvt. Ltd. Vs ACIT in IT(SS)A Nos. 129 & 130/Ahd./2015  Shri Nirmal Kumar KediaVs DCIT in ITA Nos. 124 to 126/JP/2019  Shri BrijBhushanSinghalVs ACIT in  Krishan Kumar Modi Vs ACIT in  AnuragDalmiaVs DCIT in ITA Nos. 5395 & 5396/Del/2017  Shri BishwanathGarodiaVs DCIT in ITA Nos.853 to 856/Kol/2016 59. Further, in su…

Parminder Singh Kalra, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 6701/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Jun 2021AY 2006-07

Bench: Sh. Amit Shukla

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Sushma Singh, CIT DR
Section 143(2)Section 153A

…ecorded during the course of search does not constitute incriminating material. In this regard, the ld. AR placed reliance on the following judgments:  Pr. CIT Vs Best Infrastructure (India) Pvt. Ltd. (2017) 397 ITR 82 (Del.)  CIT VsHarjeev Aggarwal (2016) 290 CTR 263 (Del.)  Vascroft Design Pvt. Ltd. Vs ACIT in IT(SS)A Nos. 129 & 130/Ahd./2015  Shri Nirmal Kumar KediaVs DCIT in ITA Nos. 124 to 126/JP/2019  Shri BrijBhushanSinghalVs ACIT in  Krishan Kumar Modi Vs ACIT in  AnuragDalmiaVs DCIT in ITA Nos. 5395 & 5396/Del/2017  Shri BishwanathGarodiaVs DCIT in ITA Nos.853 to 856/Kol/2016 59. Further, in su…