Dr. Gautam Sen v. Chief Commissioner of Income-tax

74 Taxmann.com 128High Court2016#11004 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 153ASection 250Section 269STSection 69ASection 131(1A)Section 132(1)

Issues it is cited on

section 269stsection 131(1a)section 269panchnamasection 132(1)reason to believesection 132(4)section 26section 69asection 153section 153asection 132

Judgments citing Dr. Gautam Sen v. Chief Commissioner of Income-tax

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. HONEY ARORA, DELHI

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 918/DEL/2025[2015-16]Status: DisposedITAT Delhi11 Jun 2025AY 2015-16

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT ITA No. 915/DEL/2025 (AY 2012-13) ITA No. 917/DEL/2025 (AY 2014-15) AND ACIT, CENTRAL CIRCLE-25, VS. HONEY ARORA, A-101, 4TH FLOOR, DELHI ROOM NO. 317, 3RD FLOOR, ARA SHARDAPURI CENTRE, JHANDEWALAN RAMESH NAGAR, EXTENSION, DELHI – 55 DELHI – 15 (PAN: ARNPA8541J) (APPELLANT) (RESPONDENT) Appellant by : Sh. Shyam Manohar Singh, Sr. DR. Respondent by : Sh. Amit Kumar Gupta, Adv. Date of Hearing 08.05.2025 Date of Pronouncement 11.06.2025 ORDER These appeals by the Revenue are directed against the…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. HONEY ARORA, DELHI

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 917/DEL/2025[2014-15]Status: DisposedITAT Delhi11 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT ITA No. 915/DEL/2025 (AY 2012-13) ITA No. 917/DEL/2025 (AY 2014-15) AND ACIT, CENTRAL CIRCLE-25, VS. HONEY ARORA, A-101, 4TH FLOOR, DELHI ROOM NO. 317, 3RD FLOOR, ARA SHARDAPURI CENTRE, JHANDEWALAN RAMESH NAGAR, EXTENSION, DELHI – 55 DELHI – 15 (PAN: ARNPA8541J) (APPELLANT) (RESPONDENT) Appellant by : Sh. Shyam Manohar Singh, Sr. DR. Respondent by : Sh. Amit Kumar Gupta, Adv. Date of Hearing 08.05.2025 Date of Pronouncement 11.06.2025 ORDER These appeals by the Revenue are directed against the…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. HONEY ARORA, DELHI

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 916/DEL/2025[2013-14]Status: DisposedITAT Delhi11 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT ITA No. 915/DEL/2025 (AY 2012-13) ITA No. 917/DEL/2025 (AY 2014-15) AND ACIT, CENTRAL CIRCLE-25, VS. HONEY ARORA, A-101, 4TH FLOOR, DELHI ROOM NO. 317, 3RD FLOOR, ARA SHARDAPURI CENTRE, JHANDEWALAN RAMESH NAGAR, EXTENSION, DELHI – 55 DELHI – 15 (PAN: ARNPA8541J) (APPELLANT) (RESPONDENT) Appellant by : Sh. Shyam Manohar Singh, Sr. DR. Respondent by : Sh. Amit Kumar Gupta, Adv. Date of Hearing 08.05.2025 Date of Pronouncement 11.06.2025 ORDER These appeals by the Revenue are directed against the…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. HONEY ARORA, DELHI

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 915/DEL/2025[2012-13]Status: DisposedITAT Delhi11 Jun 2025AY 2012-13

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT ITA No. 915/DEL/2025 (AY 2012-13) ITA No. 917/DEL/2025 (AY 2014-15) AND ACIT, CENTRAL CIRCLE-25, VS. HONEY ARORA, A-101, 4TH FLOOR, DELHI ROOM NO. 317, 3RD FLOOR, ARA SHARDAPURI CENTRE, JHANDEWALAN RAMESH NAGAR, EXTENSION, DELHI – 55 DELHI – 15 (PAN: ARNPA8541J) (APPELLANT) (RESPONDENT) Appellant by : Sh. Shyam Manohar Singh, Sr. DR. Respondent by : Sh. Amit Kumar Gupta, Adv. Date of Hearing 08.05.2025 Date of Pronouncement 11.06.2025 ORDER These appeals by the Revenue are directed against the…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs. HONEY ARORA, DELHI

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 914/DEL/2025[2011-12]Status: DisposedITAT Delhi11 Jun 2025AY 2011-12

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT ITA No. 915/DEL/2025 (AY 2012-13) ITA No. 917/DEL/2025 (AY 2014-15) AND ACIT, CENTRAL CIRCLE-25, VS. HONEY ARORA, A-101, 4TH FLOOR, DELHI ROOM NO. 317, 3RD FLOOR, ARA SHARDAPURI CENTRE, JHANDEWALAN RAMESH NAGAR, EXTENSION, DELHI – 55 DELHI – 15 (PAN: ARNPA8541J) (APPELLANT) (RESPONDENT) Appellant by : Sh. Shyam Manohar Singh, Sr. DR. Respondent by : Sh. Amit Kumar Gupta, Adv. Date of Hearing 08.05.2025 Date of Pronouncement 11.06.2025 ORDER These appeals by the Revenue are directed against the…

D.C.I.T.(OSD) C.RG.-7, MUMBAI vs. INGRAM MICRO INDIA PVT. LTD., MUMBAI

In the result, appeals of the assessee are partly allowed and Revenue’s appeals are dismissed

ITA 7451/MUM/2011[2004-05]Status: DisposedITAT Mumbai15 Nov 2017AY 2004-05

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri J.D. Mistry &For Respondent: Shri B.C.S. Naik
Section 132Section 133ASection 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO.7346 TO 7348/MUM/2011 (A.Ys: 2002-03 TO 2004-05) Ingram Micro India Private Ltd. v. Deputy Commissioner of (now known as Ingram Micro India Ltd.) Income tax (OSD-II) Gate No.1A, Central Range 7, Godrej Industries Complex, Aayakar Bhavan, M.K.Road, Pirojshanagar, Vikhroli (E) Mumbai-400 020 Mumbai 400 079 PAN NO: AABCS 9516 P (Appellant) (Respondent) ITA NO.7450 & 7451/MUM/2011 (A.Ys: 2003-04 & 2004-05) Deputy Commissioner of v. Ingram Micro India P…

D.C.I.T.(OSD) C.RG.-7, MUMBAI vs. INGRAM MICRO INDIA PVT. LTD., MUMBAI

In the result, appeals of the assessee are partly allowed and Revenue’s appeals are dismissed

ITA 7450/MUM/2011[2003-04]Status: DisposedITAT Mumbai15 Nov 2017AY 2003-04

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri J.D. Mistry &For Respondent: Shri B.C.S. Naik
Section 132Section 133ASection 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO.7346 TO 7348/MUM/2011 (A.Ys: 2002-03 TO 2004-05) Ingram Micro India Private Ltd. v. Deputy Commissioner of (now known as Ingram Micro India Ltd.) Income tax (OSD-II) Gate No.1A, Central Range 7, Godrej Industries Complex, Aayakar Bhavan, M.K.Road, Pirojshanagar, Vikhroli (E) Mumbai-400 020 Mumbai 400 079 PAN NO: AABCS 9516 P (Appellant) (Respondent) ITA NO.7450 & 7451/MUM/2011 (A.Ys: 2003-04 & 2004-05) Deputy Commissioner of v. Ingram Micro India P…

INGRAM MICRO INDIA P.LTD ( NOW KNOWN AS INGRAM MICRO INDIA LTD),MUMBAI vs. DCIT (OSD-II) CEN RG 7, MUMBAI

In the result, appeals of the assessee are partly allowed and Revenue’s appeals are dismissed

ITA 7348/MUM/2011[2004-05]Status: DisposedITAT Mumbai15 Nov 2017AY 2004-05

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri J.D. Mistry &For Respondent: Shri B.C.S. Naik
Section 132Section 133ASection 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO.7346 TO 7348/MUM/2011 (A.Ys: 2002-03 TO 2004-05) Ingram Micro India Private Ltd. v. Deputy Commissioner of (now known as Ingram Micro India Ltd.) Income tax (OSD-II) Gate No.1A, Central Range 7, Godrej Industries Complex, Aayakar Bhavan, M.K.Road, Pirojshanagar, Vikhroli (E) Mumbai-400 020 Mumbai 400 079 PAN NO: AABCS 9516 P (Appellant) (Respondent) ITA NO.7450 & 7451/MUM/2011 (A.Ys: 2003-04 & 2004-05) Deputy Commissioner of v. Ingram Micro India P…

INGRAM MICRO INDIA P.LTD ( NOW KNOWN AS INGRAM MICRO INDIA LTD),MUMBAI vs. DCIT (OSD-II) CEN RG 7, MUMBAI

In the result, appeals of the assessee are partly allowed and Revenue’s appeals are dismissed

ITA 7347/MUM/2011[2003-04]Status: DisposedITAT Mumbai15 Nov 2017AY 2003-04

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri J.D. Mistry &For Respondent: Shri B.C.S. Naik
Section 132Section 133ASection 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO.7346 TO 7348/MUM/2011 (A.Ys: 2002-03 TO 2004-05) Ingram Micro India Private Ltd. v. Deputy Commissioner of (now known as Ingram Micro India Ltd.) Income tax (OSD-II) Gate No.1A, Central Range 7, Godrej Industries Complex, Aayakar Bhavan, M.K.Road, Pirojshanagar, Vikhroli (E) Mumbai-400 020 Mumbai 400 079 PAN NO: AABCS 9516 P (Appellant) (Respondent) ITA NO.7450 & 7451/MUM/2011 (A.Ys: 2003-04 & 2004-05) Deputy Commissioner of v. Ingram Micro India P…

INGRAM MICRO INDIA P.LTD ( NOW KNOWN AS INGRAM MICRO INDIA LTD),MUMBAI vs. DCIT (OSD-II) CEN RG 7, MUMBAI

In the result, appeals of the assessee are partly allowed and Revenue’s appeals are dismissed

ITA 7346/MUM/2011[2002-03]Status: DisposedITAT Mumbai15 Nov 2017AY 2002-03

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Ble

For Appellant: Shri J.D. Mistry &For Respondent: Shri B.C.S. Naik
Section 132Section 133ASection 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN, HON'BLE ACCOUNTANT MEMBER ITA NO.7346 TO 7348/MUM/2011 (A.Ys: 2002-03 TO 2004-05) Ingram Micro India Private Ltd. v. Deputy Commissioner of (now known as Ingram Micro India Ltd.) Income tax (OSD-II) Gate No.1A, Central Range 7, Godrej Industries Complex, Aayakar Bhavan, M.K.Road, Pirojshanagar, Vikhroli (E) Mumbai-400 020 Mumbai 400 079 PAN NO: AABCS 9516 P (Appellant) (Respondent) ITA NO.7450 & 7451/MUM/2011 (A.Ys: 2003-04 & 2004-05) Deputy Commissioner of v. Ingram Micro India P…