Delhi in CIT v. Abhinav Kumar Mittal

351 ITR 20High Court2013#2452 most cited

What is Delhi in CIT v. Abhinav Kumar Mittal authority for?

In a search assessment under Section 153C following a Section 132 search, an Assessing Officer cannot refer property valuation to a District Valuation Officer (DVO) for additions under Section 69 unless incriminating material regarding undervaluation is found during the search. Any DVO valuation made without such material is invalid.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Abhinav Kumar Mittal · Abhinav Kumar Mittal · Section 69 · Section 132 · Section 153C · District Valuation Officer · DVO reference · property valuation · search assessment · incriminating material · unexplained investment · validity of DVO report

Issues it is cited on

section 142asection 150surrender of incomemat creditsection 158bdaccumulated profitssection 158bbsection 80icsection 35adshell companysection 142(2a)section 2(22)

Judgments citing Delhi in CIT v. Abhinav Kumar Mittal

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

…{"clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos. 582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nबनाम\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nDeputy Commissioner…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commis…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissioner…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 844/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\n\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\n\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था.लेखा सं./PAN…

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंंडीगढ़ न्यायपीठ, चं Chandigarh\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेख…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखा सं./PAN NO:…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 832/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 153D

…{"clean_text": "INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH \nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND \nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER \nआयकर अपी लसं./ITA No. 579/C HD /20 23 \nिनधारणवष / Assessment Year : 2017-18 \n& \nआयकर अपी लसं./ITA Nos. 582 to 584/C HD/ 2023 \nिनधारणवष / Assessment Years : 2014- 15 to 2016-17 \n& \nआयकर अपी लसं./ITA No. 591/CHD /2023 \nिनधारणवष / Assessment Year : 2018-19 \nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh\n160019.\nबनाम Deputy Commissioner of\nIncome-tax, Centre Circle-1,\nChandigarh.…

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ न्यायपीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL \nDIVISION BENCH, ‘B’ CHANDIGARH \nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND \nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER \nआयकर अपील सं./ITA No. 579/CHD /2023 \nनिर्धारण वर्ष / Assessment Year : 2017-18 \n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 \nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 \n&\nआयकर अपील सं./ITA No. 591/CHD /2023 \nनिर्धारण वर्ष / Assessment Year : 2018-19\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ पीठ, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपीलसं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखासं./PAN NO:…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 731/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…{"clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ पीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, 'B' CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos. 582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nबनाम\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्थायी लेखासं./PAN…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ पीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissio…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम Deputy Commi…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 728/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था.लेखा सं./PAN NO: A…

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nस्था/PAN NO: AAICM…

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चडीगढ़ न्यायपीठ, चडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपीलसं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commission…

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंड़ीगढ़ यपीठ, चंड़ीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commis…

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

ITA 505/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ न्यायपीठ, चंडीगढ\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकरअपीलसं./ITA No. 579/C HD /20 23\nनिधारणवष / Assessment Year : 2017-18\n&\nआयकरअपीलसं./ITA Nos.582 to 584/C HD/ 2023\nनिधारणवष / Assessment Years : 2014- 15 to 2016-17\n&\nआयकरअपीलसं./ITA No. 591/CHD /2023\nनिधारणवष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh\n160019.\nस्थायीलेखासं./PAN NO: AAICM9120E\…

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , CHANDIGARH

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकर अपील सं./ITA No. 579/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकर अपील सं./ITA No. 591/CHD /2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commiss…

SANJEEV AGGARWAL,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 480/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

…{ "clean_text": "आयकर अपीलीय अधिकरण, चंडीगढ न्यायपीठ, चंडीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDIVISION BENCH, ‘B’ CHANDIGARH\nBEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND\nSHRI KRINWANT SAHAY, ACCOUNTANT MEMBER\nआयकरअपीलसं./ITA No. 579/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2017-18\n&\nआयकरअपीलसं./ITA Nos.582 to 584/CHD/2023\nनिर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17\n&\nआयकरअपीलसं./ITA No. 591/CHD/2023\nनिर्धारण वर्ष / Assessment Year : 2018-19\nMaxport India Pvt. Ltd.\nC/o Parikshit Aggarwal,\nChartered Accountant, H. No.\n3035, Sector 27D, Chandigarh-\n160019.\nबनाम\nDeputy Commissione…

SH. SARANJIT SINGH,PATIALA vs. ACIT, CENTRAL CIRCLE -2, CHANDIGARH

In the result, the appeals of the assessees stand allowed

ITA 384/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh12 Aug 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 381 & 382/Chd/2022 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Shamsher Singh, Vs. The Acit बनाम Central Circle-2, 11-A, Gen Chanda Singh Chandigarh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Ahjps3586P अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita Nos. 383 & 384/Chd/2023 "नधा"रण वष" / Assessment Years: 2009-10 & 2011-12 Vs. The Acit Saranjit Singh, बनाम Centralcircle-2, 11-A, Gen Chanda Chandigarh Singh Colony, Patiala 147001 "थायी लेखा सं./Pan No: Amwps9575J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing )

For Appellant: Shri Rohit Kapoor, CA and Shri Vir Sain Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 153ASection 250

…hich, in our opinion, is both sound as well as logical, we have no hesitation in upholding the same. Accordingly, the ground raised by the Department on this issue also stands dismissed.[Para 8.3] (v) 2013 (1) TMI 629 - DELHI HIGH COURT Other Citation: (2013] 351 ITR 20 COMMISSIONER OF INCOME TAX VERSUS ABHINAV KUMAR MITTAL Additions u/s 69 - search conducted u/s 132 - notice u/s 153C - valuation of properties referred to District Valuation Officer (DVO) - ITAT deleted the addition - Held that:- No reason to differ from the view taken by the Tribunal as no material was found in the search and seizure operations,…

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Delhi in CIT v. Abhinav Kumar Mittal (351 ITR 20) — Cited in 47 Judgments | BharatTax