Greenview Restaurant v. ACIT

263 ITR 169High Court2003#1069 most cited

What is Greenview Restaurant v. ACIT authority for?

A statement recorded under Section 132(4) during a search operation holds evidentiary value, and its mere retraction is insufficient to dislodge this value unless the assessee provides evidence of coercion or inducement during its recording.

103

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

Also referred to as

Greenview Restaurant v. ACIT · Section 132(4) statement · retracted statement · evidentiary value · burden of proof coercion · inducement during statement · search assessment · Section 153C · Gauhati High Court

Also reported as

133 Taxmann 432185 CTR 651

Sections most often in play

Section 132Section 143(3)Section 153CSection 131Section 132(4)Section 132(4A)Section 254Section 69

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)retracted statementsection 90asection 153b(1)section 153(4)

Judgments citing Greenview Restaurant v. ACIT

ACIT, NEW DELHI vs. M/S. SHYAM SUNDER JINDAL, NEW DELHI

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Sh. Shyam Sunder Jindal, Central Circle-30, 12A, Green Avenue, New Delhi. Vs. Sector-D, Pocket-3, Vasant Kunj, New Delhi -110070. PAN-AAGPJ0184N (Appellant) (Respondent) Assessee by Shri Rohit Jain, Advocate and Shri Shivam Gupta, CA Department by Ms. Jaya Choudhary, CIT-DR Date of Hearing 16/04/2025 Date of Pronouncement 21/05/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Revenue against the appellate order of the ld. Commissioner…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, TRICHY vs. RAMASAMY NATARAJAN, TRICHY

In the result, both the appeals stand dismissed

ITA 2641/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jan 2025AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Y. Sridhar (FCA) & Ms. VarshhaFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 69

…credence to the impugned seized materials. 5. The Ld. CIT (A) erred in not observing that a mere retraction can't be dislodge the evidentiary value of original statement as the Hon'ble High Court of Gauhati in the case of Green View Restaurant vs. ACIT (2003) 263 ITR 169 (Gau) held that the assessee failed to adduce evidence that there was coercion or inducement while recording the statement ; and also the Hon'ble Apex Court in the case of K.T.M.S. Mohammad Vs. UOI (1992) 197 ITR 196 (SC) has observed that a voluntary statement has to be acted upon, however, it has to be rejected where there is evidence of coerci…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY vs. JAYARAMAN MUTHUREDDIAR, TRICHY

In the result, both the appeals stand dismissed

ITA 2640/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.2641/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) Acit Shri Ramasamy Natarajan बनाम Central Circle-2 # 255, Ganapathy Nagar South, / Vs. Trichy. T.V. Kovil Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aabpn-8486-E (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. आयकरअपील सं./ Ita No.2640/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Acit Shri Jayaraman Muthureddiar बनाम #14, Akila Gardens, 1St Street, Central Circle-2 Trichy. Ganapathy Nagar, T.V.Kovil / Vs. Trichy-620005. "थायीलेखासं./ जीआइआरसं./Pan/Gir No. Aadhj-0819-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Revenue By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr " थ" की ओर से/ Assessee By : Shri Y. Sridhar (Fca) & Ms. Varshha Sridhar (Ca)-Ld. Ars सुनवाई की तारीख/Date Of Hearing : 02-01-2025 घोषणा की तारीख /Date Of Pronouncement : 22-01-2025 आदेश / O R D E R

For Appellant: Shri Y. Sridhar (FCA) & Ms. VarshhaFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 131Section 132Section 143(3)Section 153CSection 69

…credence to the impugned seized materials. 5. The Ld. CIT (A) erred in not observing that a mere retraction can't be dislodge the evidentiary value of original statement as the Hon'ble High Court of Gauhati in the case of Green View Restaurant vs. ACIT (2003) 263 ITR 169 (Gau) held that the assessee failed to adduce evidence that there was coercion or inducement while recording the statement ; and also the Hon'ble Apex Court in the case of K.T.M.S. Mohammad Vs. UOI (1992) 197 ITR 196 (SC) has observed that a voluntary statement has to be acted upon, however, it has to be rejected where there is evidence of coerci…

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.(SS)A. Nos.41 & 42/Lkw/2022 Assessment Years:2012-13 & 13-14 & I.T.(SS)A. Nos.43 to 45/Lkw/2022 Assessment Years:2016-17 to 18-19 M/s Standard Frozen Foods Vs. Dy. C.I.T., Exports Pvt. Ltd., Central Circle-II, 2-1/1347, New Shivpuri, Kanpur. Hapur. PAN:AAQCS8231E (Appellant) (Respondent) I.T.(SS)A. Nos.46 to 49/Lkw/2022 Assessment Years:2012-13 to 15-16 M/s Standard Agro Vet Pvt. Ltd., Vs. Dy. C.I.T., 2-1/1347, New Shivpuri, Central Circle-II,…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 1849/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6032/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6031/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6030/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6029/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6028/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4652/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4651/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4650/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4649/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4648/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 4647/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

SH. VIKRAM DHIRANI,NEW DELHI vs. ACIT, NEW DELHI

ITA 4475/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

SH. VIKRAM DHIRANI,NEW DELHI vs. ACIT, NEW DELHI

ITA 4100/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi), M/s Pebble Invesment and Finance Ltd. Vs ITO [2017-TIOL- 238-SC-IT], M/s Pebble Invesment and Finance Ltd. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIO…

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