Dr. A.V. Sreekumar v. CIT

90 Taxmann.com 355High Court2018#2146 most cited

What is Dr. A.V. Sreekumar v. CIT authority for?

In Section 153A proceedings, findings from seized material can be applied to unrelated transactions for a short period, especially within the same financial year and scheme.

54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2024.

Also referred to as

Dr. A.V. Sreekumar v. CIT · Section 153A · seized material · unrelated transactions · same year · same scheme · block period

Read the full judgment

Issues it is cited on

section 153(a)(1)abatement of assessmentsection 158basection 153(a)section 113bogus share capitalset off of lossessection 153a(1)(a)section 158bbsection 153a(1)(b)block periodsection 132(1)

Judgments citing Dr. A.V. Sreekumar v. CIT

Deputy Commissioner of Income Tax, Central Circle-3, Jaipur vs. M/S N. M. Agrofood Products Pvt. Ltd., Sriganganagar

In the result the appeal of the revenue is dismissed

ITA 53/JPR/2022[2012-13]Status: DisposedITAT Jaipur24 Aug 2022AY 2012-13
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Sanjay Dhariwal (CIT) a
Section 132Section 143(2)Section 143(3)Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 53/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Deputy Commissioner of Income M/s N. M. Agrofood Products Tax Vs. Pvt. Ltd., 35, 36, 1st Phase Udhyog Vihar, Central Circle-03, Jaipur RIICO, Sri Ganganagar (Raj.) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCN 3552 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj…

DCIT, Central Circle, Ajmer vs. M/S Silvertoss Commodities Pvt. Ltd., Kolkata

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 86/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2012-13. cuke Dy. Commissioner of Income-tax, M/s.Silvertoss Commodities Pvt. Ltd., Vs. Central Circle, 29 A, Weston Street, Ajmer. Kolkata. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AALCS 2755 G vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 5/JP/2022 (Arising in vk;dj vihy la-@ITA No. 86/J…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 837/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2015-16

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 836/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

M/S. Venus Infrabuild, Ahmedabad vs. The Dy.CIT., Cent.Circle-1(1), Ahmedabad

ITA 834/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2012-13

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

DCIT, Central Circle -1(1), Ahmedabad vs. Shri Deepak Kumar Vaswani, Ahmedabad

ITA 807/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Ashok Sunderdas Vaswani, Ahmedabad

ITA 806/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Rajesh Sunderdas Vaswani, Ahmedabad

ITA 805/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Deepak Budharmal Vaswani, Ahmedabad vs. DCIT, Central Circle -1(1), Ahmedabad

ITA 461/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Rajesh Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 457/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

Shri Ashok Sunderdas Vaswani, Ahmedabad vs. The DCIT, Central Circle-1(1), Ahmedabad

ITA 456/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad12 Nov 2020AY 2008-09

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmed

…Shri Dilipkumar Lalwani and Others (107 Appeals) आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ- अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ [Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Appellant Sr.No. IT(SS)A.No. Respondent Asstt.Year 1-6 118 to 123/Ahd/2019 Shri Hitesh Ashok The DCIT, Asstt.Years : 2009-10 to Vaswani Cent.Cir.1(1) 2014-15 10, Talka Nagar Ahmedabad. Old Vadaj Ashram Road Ahmedabad. PAN : AAOPV 7214 K 7-12 124 to 129/Ahd/2019 Smt.Vanita Dilip The DIT 2009-10 to 2014-15 Vaswani Cent.Cir.1(1) 2, Shree Samprat Ahm…

M/S Ananda Social & Educational Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT
Section 11Section 12ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “C”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER And SHRI P.K.GADALE, JUDICIAL MEMBER (ITA Nos.2542-2548(B)/2017) (Assessment years : 2008-09 to 2014-15) M/s Ananda Social & Education Trust, No.24, Kadugondanahalli, Bangalore-560045 Pan No.AAATA7392M Appellant Vs The ACIT, Central Circle-1(3), Bangalore. Respondent And (ITA Nos.2654-2660(B)20-17) (Assessment years : 2008-09 to 2014-15) (By Revenue) Appellant by: Smt Tanmayee Rajkumar, Advocate Revenue by : Shri Vilas V Shinde, CIT Date of hearing : 03-02-2020 Date of pronouncement : 29-05-2…

Sajan Kumar Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5949/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, Faridabad vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4723/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Satish Dev Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5955/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5948/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Kumar Jain, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5947/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jul 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5946/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Jul 2019AY 2015-16

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

Anand Jain HUF, New Delhi vs. DCIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 5945/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jul 2019AY 2014-15

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

Section 127Section 132Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A .Nos.-5949 to 5951/Del/2018 (ASSESSMENT YEARS- 2013-14 to 2015-16) Sajan Kumar Jain vs DCIT 1443, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. ACSPJ6904A (APPELLANT) (RESPONDENT) I.T.A .Nos.-5945 & 5946/Del/2018 (ASSESSMENT YEARS- 2014-15 & 2015-16) Anand Kumar Jain (HUF) vs DCIT 672, Sector-14, Faridabad, Central Circle 25, Haryana. New Delhi. PAN No. AAGHA8277F (APPELLANT) (RESPONDENT) I.T.A .Nos.-4723, 5947 & 5948Del/2018 (ASSESSM…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3956/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ITA 2892 to 2894/D/2017 ITA 3952 to 3956/D/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, ACIT, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. vs (PAN: AANPM0159M) Appellant Respondent Assessment Year: 2007-08 Assessment Year: 2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 Assessment Year: 2012-13 ACIT, Krishan Kumar Modi, Central Circle –26, A-1, Mah…