Dhakeswari Cotton Mills Ltd. v. CIT

27 ITR 126Supreme Court of India1955#1446 most cited

What is Dhakeswari Cotton Mills Ltd. v. CIT authority for?

The Assessing Officer is not bound by the technical rules of evidence and pleadings and is entitled to act on material that may not be admissible as evidence in a court of law during assessment proceedings.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Dhakeswari Cotton Mills Ltd. v. CIT · 27 ITR 126 · Assessing Officer powers · technical rules of evidence · assessment proceedings · material for assessment · evidence admissibility · Section 143(3) · Section 147 · Section 153A

Also reported as

1 SCR 941

Sections most often in play

Section 153ASection 153CSection 143(3)Section 132(4)Section 147Section 132Section 148Section 143(1)
Read the full judgment

Issues it is cited on

voluntary admissionsection 158bb(1)penalty under section 271eon money receiptsection 115beconstruction pesection 158bbsection 158b(b)joint development agreementthird party informationretraction of statementpenalty under section 271d

Judgments citing Dhakeswari Cotton Mills Ltd. v. CIT

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 572/CHNY/2017[2012-13]Status: DisposedITAT Chennai19 Jun 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…t of the above exercise would be null. 11.3 According to the ld. A.R , the AO had made additions on the basis of suspicion, surmises and conjectures. The ld. AR relied on the judgment of the Supreme Court in the case of Dhakeswari Cotton Mills Ltd. vs. CIT (26 ITR 126)(SC), wherein it was held as below : “Though ITO is not fettered by technical rules of evidence and pleadings and he is entitled to act on material which may not be accepted as evidence on account of law, but in making assessment under section 23(3) of 1922 Act he is not entitled to make a pure guess and make an assessment without reference to an…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 571/CHNY/2017[2011-12]Status: DisposedITAT Chennai19 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…t of the above exercise would be null. 11.3 According to the ld. A.R , the AO had made additions on the basis of suspicion, surmises and conjectures. The ld. AR relied on the judgment of the Supreme Court in the case of Dhakeswari Cotton Mills Ltd. vs. CIT (26 ITR 126)(SC), wherein it was held as below : “Though ITO is not fettered by technical rules of evidence and pleadings and he is entitled to act on material which may not be accepted as evidence on account of law, but in making assessment under section 23(3) of 1922 Act he is not entitled to make a pure guess and make an assessment without reference to an…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 570/CHNY/2017[2010-11]Status: DisposedITAT Chennai19 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…t of the above exercise would be null. 11.3 According to the ld. A.R , the AO had made additions on the basis of suspicion, surmises and conjectures. The ld. AR relied on the judgment of the Supreme Court in the case of Dhakeswari Cotton Mills Ltd. vs. CIT (26 ITR 126)(SC), wherein it was held as below : “Though ITO is not fettered by technical rules of evidence and pleadings and he is entitled to act on material which may not be accepted as evidence on account of law, but in making assessment under section 23(3) of 1922 Act he is not entitled to make a pure guess and make an assessment without reference to an…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 569/CHNY/2017[2009-10]Status: DisposedITAT Chennai19 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…t of the above exercise would be null. 11.3 According to the ld. A.R , the AO had made additions on the basis of suspicion, surmises and conjectures. The ld. AR relied on the judgment of the Supreme Court in the case of Dhakeswari Cotton Mills Ltd. vs. CIT (26 ITR 126)(SC), wherein it was held as below : “Though ITO is not fettered by technical rules of evidence and pleadings and he is entitled to act on material which may not be accepted as evidence on account of law, but in making assessment under section 23(3) of 1922 Act he is not entitled to make a pure guess and make an assessment without reference to an…

K.Suresh, Chennai vs. DCIT, Chennai

In the result, all the appeals of the assessee are dismissed

ITA 568/CHNY/2017[2008-09]Status: DisposedITAT Chennai19 Jun 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri Supriyo Pal, JCIT
Section 148

…t of the above exercise would be null. 11.3 According to the ld. A.R , the AO had made additions on the basis of suspicion, surmises and conjectures. The ld. AR relied on the judgment of the Supreme Court in the case of Dhakeswari Cotton Mills Ltd. vs. CIT (26 ITR 126)(SC), wherein it was held as below : “Though ITO is not fettered by technical rules of evidence and pleadings and he is entitled to act on material which may not be accepted as evidence on account of law, but in making assessment under section 23(3) of 1922 Act he is not entitled to make a pure guess and make an assessment without reference to an…

Sh. Manish Periwal, Kolkata vs. DCIT, New Delhi

In the result, assessee’s appeals are dismissed

ITA 5162/DEL/2014[2012-13]Status: PendingITAT Delhi08 Jun 2017AY 2012-13

Bench: Sh. Ramesh. P. Tolani & Sh. Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 132Section 142Section 142(1)Section 153ASection 271Section 271(1)(b)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Ramesh. P. Tolani, Vice President And Sh. Prashant Maharishi, Accountant Member ITA No. 5157-5162/Del/2014 (A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ) Manish Periwal Vs DCIT 9, Ezre Street Central Circle-7 Kolkata New Delhi PAN : AFWPP8883K (APPELLANT) (RESPONDENT) PAN No. AFWPP8883K Date of Hearing : 05.06.2017 Date of Pronouncement : 08.06.2017 Assessee by : None Revenue by : Sh. Rajesh Kumar, Sr. DR ORDER Per R.P.Tolani : V.P 1. This is a group of 6 appeals challenging imposition of penalty u/s 271(1)(b) for the…

Sh. Manish Periwal, Kolkata vs. DCIT, New Delhi

In the result, assessee’s appeals are dismissed

ITA 5161/DEL/2014[2011-12]Status: PendingITAT Delhi08 Jun 2017AY 2011-12

Bench: Sh. Ramesh. P. Tolani & Sh. Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 132Section 142Section 142(1)Section 153ASection 271Section 271(1)(b)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Ramesh. P. Tolani, Vice President And Sh. Prashant Maharishi, Accountant Member ITA No. 5157-5162/Del/2014 (A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ) Manish Periwal Vs DCIT 9, Ezre Street Central Circle-7 Kolkata New Delhi PAN : AFWPP8883K (APPELLANT) (RESPONDENT) PAN No. AFWPP8883K Date of Hearing : 05.06.2017 Date of Pronouncement : 08.06.2017 Assessee by : None Revenue by : Sh. Rajesh Kumar, Sr. DR ORDER Per R.P.Tolani : V.P 1. This is a group of 6 appeals challenging imposition of penalty u/s 271(1)(b) for the…

Sh. Manish Periwal, Kolkata vs. DCIT, New Delhi

In the result, assessee’s appeals are dismissed

ITA 5160/DEL/2014[2010-11]Status: PendingITAT Delhi08 Jun 2017AY 2010-11

Bench: Sh. Ramesh. P. Tolani & Sh. Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 132Section 142Section 142(1)Section 153ASection 271Section 271(1)(b)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Ramesh. P. Tolani, Vice President And Sh. Prashant Maharishi, Accountant Member ITA No. 5157-5162/Del/2014 (A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ) Manish Periwal Vs DCIT 9, Ezre Street Central Circle-7 Kolkata New Delhi PAN : AFWPP8883K (APPELLANT) (RESPONDENT) PAN No. AFWPP8883K Date of Hearing : 05.06.2017 Date of Pronouncement : 08.06.2017 Assessee by : None Revenue by : Sh. Rajesh Kumar, Sr. DR ORDER Per R.P.Tolani : V.P 1. This is a group of 6 appeals challenging imposition of penalty u/s 271(1)(b) for the…

Sh. Manish Periwal, Kolkata vs. DCIT, New Delhi

In the result, assessee’s appeals are dismissed

ITA 5159/DEL/2014[2009-10]Status: PendingITAT Delhi08 Jun 2017AY 2009-10

Bench: Sh. Ramesh. P. Tolani & Sh. Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 132Section 142Section 142(1)Section 153ASection 271Section 271(1)(b)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Ramesh. P. Tolani, Vice President And Sh. Prashant Maharishi, Accountant Member ITA No. 5157-5162/Del/2014 (A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ) Manish Periwal Vs DCIT 9, Ezre Street Central Circle-7 Kolkata New Delhi PAN : AFWPP8883K (APPELLANT) (RESPONDENT) PAN No. AFWPP8883K Date of Hearing : 05.06.2017 Date of Pronouncement : 08.06.2017 Assessee by : None Revenue by : Sh. Rajesh Kumar, Sr. DR ORDER Per R.P.Tolani : V.P 1. This is a group of 6 appeals challenging imposition of penalty u/s 271(1)(b) for the…

Sh. Manish Periwal, Kolkata vs. DCIT, New Delhi

In the result, assessee’s appeals are dismissed

ITA 5158/DEL/2014[2008-09]Status: PendingITAT Delhi08 Jun 2017AY 2008-09

Bench: Sh. Ramesh. P. Tolani & Sh. Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 132Section 142Section 142(1)Section 153ASection 271Section 271(1)(b)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Ramesh. P. Tolani, Vice President And Sh. Prashant Maharishi, Accountant Member ITA No. 5157-5162/Del/2014 (A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ) Manish Periwal Vs DCIT 9, Ezre Street Central Circle-7 Kolkata New Delhi PAN : AFWPP8883K (APPELLANT) (RESPONDENT) PAN No. AFWPP8883K Date of Hearing : 05.06.2017 Date of Pronouncement : 08.06.2017 Assessee by : None Revenue by : Sh. Rajesh Kumar, Sr. DR ORDER Per R.P.Tolani : V.P 1. This is a group of 6 appeals challenging imposition of penalty u/s 271(1)(b) for the…

Sh. Manish Periwal, Kolkata vs. DCIT, New Delhi

In the result, assessee’s appeals are dismissed

ITA 5157/DEL/2014[2007-08]Status: PendingITAT Delhi08 Jun 2017AY 2007-08

Bench: Sh. Ramesh. P. Tolani & Sh. Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 132Section 142Section 142(1)Section 153ASection 271Section 271(1)(b)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Ramesh. P. Tolani, Vice President And Sh. Prashant Maharishi, Accountant Member ITA No. 5157-5162/Del/2014 (A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ) Manish Periwal Vs DCIT 9, Ezre Street Central Circle-7 Kolkata New Delhi PAN : AFWPP8883K (APPELLANT) (RESPONDENT) PAN No. AFWPP8883K Date of Hearing : 05.06.2017 Date of Pronouncement : 08.06.2017 Assessee by : None Revenue by : Sh. Rajesh Kumar, Sr. DR ORDER Per R.P.Tolani : V.P 1. This is a group of 6 appeals challenging imposition of penalty u/s 271(1)(b) for the…

ITO 14(2)(3), Mumbai vs. K. Ashok Kumar & Co., Mumbai

In the result the appeals filed by the revenue stands dismissed and the appeals filed by the assessee stand allowed

ITA 6665/MUM/2013[2005-06]Status: DisposedITAT Mumbai07 Mar 2017AY 2005-06

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Rajesh Kumar YadavFor Respondent: Shri. Deepak Tralshawala
Section 133ASection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA no.6665/Mum./2013 (Assessment Year :2005-06) ITO 14(2) (3) Earnest House, R. No. 306, ……………. Appellant 3rd Floor, Nariman Point, Mumbai 400 021 v/s K. Ashok Kumar & Co. Kilachand Mansion, 282, Kalbadevi Rd., Mumbai 400 002 ……………. Respondent PAN AAAFK2478A ITA no.6239/Mum./2013 (Assessment Year :2005-06) K. Ashok Kumar & Co. Kilachand Mansion, 282, ……………. Appellant Kalbadevi Rd., Mumbai 400 002 PAN AAAFK2478A v/s ITO 14(2) (3) Earnest House, R. No. 306, 3rd Floor, Nariman…

DCIT, New Delhi vs. Sh. Sanjiv Nanda, New Delhi

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1911/DEL/2013[2007-08]Status: DisposedITAT Delhi16 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Ajay Wadhwa AdvFor Respondent: Smt. Sunita Kejriwal
Section 127(2)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `G’ BENCH, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.1850/Del/2013 Assessment Year : 2007-08 Shri Sanjeev Nanda, Vs The D.C.I.T, 4, Prithvi Raj Road, Central Circle-13, New Delhi. Room No.332, ARA Centre, (PAN: ACKPN7555K) Jhandewalan Extn., New Delhi. I.T.A.No.1911/Del/2013 Assessment Year : 2007-08 DCIT, Vs Shri Sanjeev Nanda, Central Circle-13, 4, Prithvi Raj Road, Room No.332, ARA Centre, New Delhi. Jhandewalan Extn., New Delhi. (Appellant) (Respondent) Appellant by : Shri Ajay Wadhwa Adv.…

Mr. Sanjeev Nanda, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1850/DEL/2013[2007-08]Status: DisposedITAT Delhi16 Dec 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Ajay Wadhwa AdvFor Respondent: Smt. Sunita Kejriwal
Section 127(2)Section 142(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `G’ BENCH, NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.1850/Del/2013 Assessment Year : 2007-08 Shri Sanjeev Nanda, Vs The D.C.I.T, 4, Prithvi Raj Road, Central Circle-13, New Delhi. Room No.332, ARA Centre, (PAN: ACKPN7555K) Jhandewalan Extn., New Delhi. I.T.A.No.1911/Del/2013 Assessment Year : 2007-08 DCIT, Vs Shri Sanjeev Nanda, Central Circle-13, 4, Prithvi Raj Road, Room No.332, ARA Centre, New Delhi. Jhandewalan Extn., New Delhi. (Appellant) (Respondent) Appellant by : Shri Ajay Wadhwa Adv.…

DCIT, New Delhi vs. Late Dr. M.V. Rao Through Wife & Legal Heir Smt. Swaranalatha, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 2574/DEL/2013[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

DCIT, New Delhi vs. Late Dr. M.V. Rao Through Wife & Legal Heir Smt. Swaranalatha, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 2573/DEL/2013[2005-06]Status: DisposedITAT Delhi30 Nov 2015AY 2005-06

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

DCIT, New Delhi vs. Late Dr. M.V. Rao, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 1914/DEL/2013[2004-05]Status: DisposedITAT Delhi30 Nov 2015AY 2004-05

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

DCIT, New Delhi vs. Late Dr. M.V. Rao, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 1912/DEL/2013[2002-03]Status: DisposedITAT Delhi30 Nov 2015AY 2002-03

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…

DCIT, New Delhi vs. Late Dr. M.V. Rao, New Delhi

In the result, ground raised by the revenue is allowed for statistical

ITA 1905/DEL/2013[2003-04]Status: DisposedITAT Delhi30 Nov 2015AY 2003-04

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Jayant Mishra, CIT DR
Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1912/Del./2013 (ASSESSMENT YEAR : 2002-03) ITA No.1905/Del./2013 (ASSESSMENT YEAR : 2003-04) ITA No.1914/Del./2013 (ASSESSMENT YEAR : 2004-05) ITA No.2573/Del./2013 (ASSESSMENT YEAR : 2005-06) ITA No.2574/Del./2013 (ASSESSMENT YEAR : 2006-07) DCIT, Central Circle 13, vs. Late Dr. M.V. Rao, New Delhi. through Wife & L/H Smt. Swaranlatha, F – 58, First Floor, Green Park Main, New Delhi – 110 016. CO Nos.169, 170 & 171/Del/2013 (in ITA Nos.1912, 1905 & 1914/Del./201…