Dayawanti v. Commissioner of Income Tax

84 Taxmann.com 296Supreme Court of India2017#6792 most cited

What is Dayawanti v. Commissioner of Income Tax authority for?

A statement made by an assessee under section 132(4) of the Income-tax Act can be used as material for making additions to income. Such additions can be made on the basis of the assessee's statement, even if books of accounts are rejected, and the Assessing Officer can estimate sales and gross profit rates.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

Dayawanti v. CIT · Section 132(4) · addition on basis of statement · estimation of sales · estimation of gross profit rates · rejection of books of accounts · statement made during search

Also reported as

2016 SCC OnLine DEL 5772

Sections most often in play

Section 143(3)Section 153ASection 153DSection 114(e)Section 132(1)Section 132(4)Section 147Section 148

Issues it is cited on

section 114(e)section 79section 43(3)section 114section 144basection 65bsection 65section 158bgsection 153bsection 50section 132(1)section 158b

Judgments citing Dayawanti v. Commissioner of Income Tax

Deputy Commissioner of Income Tax, Central Circle 25, New Delhi, Delhi vs. Shri Balaji Metal Tech Pvt Ltd, Haryana

In the result, the appeal of the revenue is allowed for statistical purpose

ITA 2167/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad & Shri Brajesh Kumar Singhassessment Year 2013-14 Commissioner Of Income Vs. Shri Balaji Metal Tech Pvt. Ltd. Tax,Centralcircle-25, New Haryana 20/21B, 2Nd Floor, Fruit Garden Delhi Nit Faridabad, Haryana Faridabad Pan No. Aaqcs0136E Appellant Respondent Appellant Sh. Mahesh Kumar, Cit Dr Respondent Sh. Madhur Aggarwal, Advocate

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year 2013-14 Commissioner of Income Vs. Shri Balaji Metal Tech Pvt. Ltd. Tax,CentralCircle-25, New Haryana 20/21B, 2nd Floor, Fruit Garden Delhi NIT Faridabad, Haryana Faridabad PAN No. AAQCS0136E Appellant Respondent Appellant Sh. Mahesh Kumar, CIT DR Respondent Sh. Madhur Aggarwal, Advocate Date of Hearing 19.12.2025 Date of Pronouncement 28.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the Revenue against the order of the Ld.Commissi…

ACIT, CC-30, New Delhi vs. Winner Constructions Private Limited, New Delhi

ITA 633/DEL/2025[2021-22]Status: DisposedITAT Delhi12 Aug 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, New Delhi vs. Winner Constructions Private Limited, Delhi

ITA 632/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Aug 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, New Delhi vs. Winner Constructions Private Limited, Delhi

ITA 631/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

ACIT, CC-30, New Delhi vs. Winner Constructions Private Limited, New Delhi

ITA 624/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Aug 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.631, 632, 624 & 633/Del/2025 Assessment Years: 2018-19 to 2021-22 ACIT, Vs. Winner Constructions Pvt. CC-30, Ltd., New Delhi 402, Prestige Chambers, 15-A/1, W.E.A., Karol Bagh, S.O. Central Delhi, Delhi PAN: AAACW0283E (Appellant) (Respondent) Assessee by None Department by Sh. Rajesh Chandra, CIT(DR) Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM These Revenue’s four appeals ITA Nos. 631, 632, 624 &…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3005/DEL/2024[2017-18]Status: DisposedITAT Delhi20 May 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Date of Hearing
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Date of Hearing Date of pronouncement Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv 21/02/2025 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3004/DEL/2024[2016-17]Status: DisposedITAT Delhi20 May 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3003/DEL/2024[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3002/DEL/2024[2014-15]Status: DisposedITAT Delhi20 May 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos.2999 to 3005/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3001/DEL/2024[2013-14]Status: DisposedITAT Delhi20 May 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3000/DEL/2024[2012-13]Status: DisposedITAT Delhi20 May 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle -15, Delhi

ITA 2999/DEL/2024[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

Sudhir Singh Yadav, Gurgaon vs. DCIT, Circle 3(1), Gurgaon

ITA 3001/DEL/2023[2013-14]Status: DisposedITAT Delhi07 Apr 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

Dy CIT CC-7(1), Mumbai vs. M/S. PAN India Network Ltd., Mumbai

In the result, appeal filed by the revenue is partly allowed

ITA 1717/MUM/2020[2006-07]Status: DisposedITAT Mumbai13 Mar 2023AY 2006-07

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

Section 133ASection 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1716 & 1717/MUM/2020 (A.Ys: 2007-08 & 2006-07) DCIT – Central Circle – 7(1) v. M/s. PAN India Network Infravest Pvt. Ltd., 135, Continental Building Room No. 653, 6th Floor Dr. Annie Besant Road Aayakar Bhavan, M.K. Road Worli, Mumbai – 400018 Mumbai - 400020 PAN: AACCP2459H (Appellant) (Respondent) C.O. Nos. 136 & 134/MUM/2021 [ARISING OUT OF ITA NOs. 1716 & 1717/MUM/2020 (A.Ys: 2007-08 & 2006-07)] M/s. PAN India Network Infravest Pvt. Ltd…

DCIT-CC-7(1), Mumbai vs. M/S.PAN India Network Ltd., Mumbai

In the result, appeal filed by the revenue is partly allowed

ITA 1716/MUM/2020[2007-08]Status: DisposedITAT Mumbai13 Mar 2023AY 2007-08

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

Section 133ASection 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1716 & 1717/MUM/2020 (A.Ys: 2007-08 & 2006-07) DCIT – Central Circle – 7(1) v. M/s. PAN India Network Infravest Pvt. Ltd., 135, Continental Building Room No. 653, 6th Floor Dr. Annie Besant Road Aayakar Bhavan, M.K. Road Worli, Mumbai – 400018 Mumbai - 400020 PAN: AACCP2459H (Appellant) (Respondent) C.O. Nos. 136 & 134/MUM/2021 [ARISING OUT OF ITA NOs. 1716 & 1717/MUM/2020 (A.Ys: 2007-08 & 2006-07)] M/s. PAN India Network Infravest Pvt. Ltd…

DCIT, New Delhi vs. Sh. Rajiv Kumar Gupta, New Delhi

In the result, the appeal filed by the Assessee stands allowed and the

ITA 533/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132(4)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

Smt. Sushmita Gupta, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the Assessee stands allowed and the

ITA 15/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132(4)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

Dayawanti v. Commissioner of Income Tax (84 Taxmann.com 296) — Cited in 17 Judgments | BharatTax