Gopal Lal Bhadruka v. DICT

27 Taxmann.com 167High Court2012#1582 most cited
71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Gopal Lal Bhadruka v. DICT · section 132 · section 153A · search and seizure assessment · additions in search assessment · incriminating material · dumb documents · jurisdictional High Court · Revenue favour · Meeta Gutgutia · Kabul Chawla

Sections most often in play

Section 132Section 132(4)Section 143(3)Section 148Section 153ASection 143(1)Section 147Section 158B

Issues it is cited on

section 164(2)section 13(8)section 11(1)(d)section 13(3)section 13(1)(c)cancellation of registrationsection 271aabcorpus donationsection 13(1)section 11(1)dumb documentssection 132(4a)

Judgments citing Gopal Lal Bhadruka v. DICT

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1400/HYD/2019[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…d by the Hon’ble Supreme Court and therefore, the law laid down by the Hon’ble Delhi High Court is required to be applied. 8. Per contra, the ld.DR has submitted that the Hon’ble Jurisdictional High Court in the case of Gopal Lal Bhadruka Vs. DCIT reported in 27 Taxmann.com 167 had decided the case in favour of the Revenue. Therefore, the decisions passed by the non jurisdictional Courts cannot be applied in the present case. The ld.DR however, contended that the Department appeal in the case of Kabul Chawla (supra) was dismissed by the Hon'ble Supreme Court because of the low tax effect. Further, in the case of…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1399/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…d by the Hon’ble Supreme Court and therefore, the law laid down by the Hon’ble Delhi High Court is required to be applied. 8. Per contra, the ld.DR has submitted that the Hon’ble Jurisdictional High Court in the case of Gopal Lal Bhadruka Vs. DCIT reported in 27 Taxmann.com 167 had decided the case in favour of the Revenue. Therefore, the decisions passed by the non jurisdictional Courts cannot be applied in the present case. The ld.DR however, contended that the Department appeal in the case of Kabul Chawla (supra) was dismissed by the Hon'ble Supreme Court because of the low tax effect. Further, in the case of…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1398/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…d by the Hon’ble Supreme Court and therefore, the law laid down by the Hon’ble Delhi High Court is required to be applied. 8. Per contra, the ld.DR has submitted that the Hon’ble Jurisdictional High Court in the case of Gopal Lal Bhadruka Vs. DCIT reported in 27 Taxmann.com 167 had decided the case in favour of the Revenue. Therefore, the decisions passed by the non jurisdictional Courts cannot be applied in the present case. The ld.DR however, contended that the Department appeal in the case of Kabul Chawla (supra) was dismissed by the Hon'ble Supreme Court because of the low tax effect. Further, in the case of…

Tumu Rajkumar, Hyderabad vs. Asst.Commissioner of Income Tax, Central Circle-1(1), Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1371/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…d by the Hon’ble Supreme Court and therefore, the law laid down by the Hon’ble Delhi High Court is required to be applied. 8. Per contra, the ld.DR has submitted that the Hon’ble Jurisdictional High Court in the case of Gopal Lal Bhadruka Vs. DCIT reported in 27 Taxmann.com 167 had decided the case in favour of the Revenue. Therefore, the decisions passed by the non jurisdictional Courts cannot be applied in the present case. The ld.DR however, contended that the Department appeal in the case of Kabul Chawla (supra) was dismissed by the Hon'ble Supreme Court because of the low tax effect. Further, in the case of…

Rail Road Constructions Private Limited, Orissa vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 492/HYD/2021[2012-13]Status: DisposedITAT Hyderabad05 May 2022AY 2012-13

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 491 & 492/Hyd/2021 Assessment Years: 2011-12 & 2012-13 Rail Road Constructions Vs. Dy. Commissioner of Pvt. Ltd., Orissa. Income-tax, Central Circle – 1(3), PAN – AABCR 8191D Hyderabad. Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri T. Sunil Goutam Date of hearing: 26/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are directed against CIT(A) – 11, Hyderabad’s separate orde…

Rail Road Constructions Private Limited, Orissa vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, both the appeals of the assessee are allowed in above terms

ITA 491/HYD/2021[2011-12]Status: DisposedITAT Hyderabad05 May 2022AY 2011-12

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri T. Sunil Goutam
Section 131Section 132Section 132ASection 139Section 143(3)Section 147Section 148Section 149Section 151Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 491 & 492/Hyd/2021 Assessment Years: 2011-12 & 2012-13 Rail Road Constructions Vs. Dy. Commissioner of Pvt. Ltd., Orissa. Income-tax, Central Circle – 1(3), PAN – AABCR 8191D Hyderabad. Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri T. Sunil Goutam Date of hearing: 26/04/2022 Date of pronouncement: 05/05/2022 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are directed against CIT(A) – 11, Hyderabad’s separate orde…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 56/BANG/2018[2014-15]Status: DisposedITAT Bangalore30 Mar 2022AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 55/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 54/BANG/2018[2012-13]Status: DisposedITAT Bangalore30 Mar 2022AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 53/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 Mar 2022AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 52/BANG/2018[2010-11]Status: DisposedITAT Bangalore30 Mar 2022AY 2010-11

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 51/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Mar 2022AY 2009-10

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. M/S Venkatesha Education Society, Bangalore

In the result all the appeals of revenue, viz

ITA 50/BANG/2018[2008-09]Status: DisposedITAT Bangalore30 Mar 2022AY 2008-09

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

Assistant Commissioner of Income-Tax, Central Circle-2(3), Bangalore vs. M/S. Venkatesha Education, Bengaluru

In the result all the appeals of revenue, viz

ITA 455/BANG/2018[2013-14]Status: DisposedITAT Bangalore30 Mar 2022AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranita Nos.50 To 56 & 455/Bang/2018 Assessment Years : 2008-09 To 2014-15 & 2013-14 Respectively

For Appellant: Shri Sumer Singh Meena, D.RFor Respondent: Shri Vijay Mehta, A.R
Section 11Section 12ASection 132

…ITA Nos.50 to 56 & 455/Bang/2018 M/s. Venkatesha Education Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.50 to 56 & 455/Bang/2018 Assessment Years : 2008-09 to 2014-15 & 2013-14 respectively M/s. Venkatesha Education Society No.19, Hutchins Road Cross Ashoka Road ACIT Central Circle-2(3) Vs. St. Thomas Town Bangalore Bangalore 560 084 PAN NO : AAATV1990J APPELLANT RESPONDENT Appellant by : Shri Sumer Singh Meena, D.R. Respondent by : Shri Vijay Mehta, A.R. Date of Hearing : 03.0…

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…

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

In the result, the assessee's appeal is allowed

ITA 3955/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jul 2019AY 2011-12

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…

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

In the result, the assessee's appeal is allowed

ITA 3954/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Jul 2019AY 2010-11

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…

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

In the result, the assessee's appeal is allowed

ITA 3953/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Jul 2019AY 2009-10

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…

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

In the result, the assessee's appeal is allowed

ITA 3952/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Jul 2019AY 2008-09

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…

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

In the result, the assessee's appeal is allowed

ITA 3951/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

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…