DCIT, New Delhi vs. M/S Nirala Housing Pvt. Ltd., New Delhi
In the result, all the five appeals are dismissed
ITA 3531/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Nov 2018AY 2011-12
Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra
For Appellant: Sh. Rahul Khare, Adv. &For Respondent: Sh. Manoj Kumar Chopra, Sr. DR
Section 132Section 271Section 271(1)(c)Section 271A
…awing any adverse inference, the documentary evidence ‘specially the appraisal report' may be shown to the appellant. In furtherance to its arguments against the impugned order, the appellant placed reliance on the cases of Crossing Infrastructure P Ltd v CIT 267 CTR 519 (All); and DCIT v Pioneer Marbles & Interiors P Ltd 144 TTJ 663 (Kol). As regards Rs 8,00,000, the AR stated that, though this sum had not been included in the return of the appellant, it was part of the disclosure and tax thereon, amounting to Rs 2,40,000 also stood paid, since excess tax had been paid by the appellant while filing the return of…