Hersh W. Chadha v. DDIT

43 SOT 544Income Tax Appellate Tribunal2011#5067 most cited

What is Hersh W. Chadha v. DDIT authority for?

In income tax proceedings, an assessee must provide reasonable and plausible explanations to discharge the burden of proof. If explanations are incomplete or contradictory, the Assessing Officer may draw suitable inferences and estimate facts.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Hersh W. Chadha v. DDIT · 43 SOT 544 · burden of proof · assessee explanation · incomplete explanation · contradictory explanation · ITAT · income tax proceedings · plausible explanation

Sections most often in play

Section 143(3)Section 147Section 148Section 131Section 132Section 143(1)Section 68Section 69C

Issues it is cited on

section 153c proceedingstax benefitthird party informationon money receipton-moneytested partysection 292section 132(4a)section 69bsection 292bsection 292csatisfaction note

Judgments citing Hersh W. Chadha v. DDIT

GANESHARAM GALBARAM MALI ,MUMBAI vs. DCIT, CENTRAL CIRCLE 4(2), MUMBAI

In the result the appeals of the assessee bearing ITA No

ITA 8349/MUM/2025[2017-18]Status: DisposedITAT Mumbai12 Mar 2026AY 2017-18
Section 132Section 153CSection 250Section 69Section 69C

…ana High Court in CIT v. Metal Products of India (1984) 150 ITR\n714 (P&H) held that the AO can collect evidence behind the back of the\nassessee, provided it is material and forms the basis of assessment.\n9. 13. The Hon'ble ITAT in Hersh W. Chadha v. DDIT (43 SOT 544) and\nHersh W. Chadha v. DDIT, ITA Nos.3088 to 3098 & 3107/Del/2005,\nhas further clarified that in cases of suspicious transactions, tax\nliability is to be assessed based on surrounding circumstances,\npreponderance of probabilities, human conduct, and the material\navailable on record. The AO is not bound by the Indian Evidence Act\nbut must ac…

GANESHARAM GALBARAM MALI ,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

In the result the appeals of the assessee bearing ITA No

ITA 8348/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Mar 2026AY 2018-19

Bench: Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Arun Kanti Datta (CIT DR)
Section 132Section 132(4)Section 153CSection 250Section 69C

…Haryana High Court in CIT v. Metal Products of India (1984) 150 ITR 714 (P&H) held that the AO can collect evidence behind the back of the assessee, provided it is material and forms the basis of assessment. 9.13. The Hon'ble ITAT in Hersh W. Chadha v. DDIT (43 SOT 544) and Hersh W. Chadha v. DDIT, ITA Nos. 3088 to 3098 & 3107/Del/2005, has further clarified that in cases of suspicious transactions, tax available on record. The AO is not bound by the Indian Evidence Act but must act on material that is relevant and reliable. 9.14. In ITC Classic Finance Ltd. v. DCIT [264 ITR 154), the Hon'ble Bombay High Court…

GANESHARAM GALBARAM MALI ,MUMBAI vs. DCIT CENTRAL CIRCLE 4(2), MUMBAI

In the result the appeals of the assessee bearing ITA No

ITA 8347/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Mar 2026AY 2019-20

Bench: Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Arun Kanti Datta (CIT DR)
Section 132Section 132(4)Section 153CSection 250Section 69C

…Haryana High Court in CIT v. Metal Products of India (1984) 150 ITR 714 (P&H) held that the AO can collect evidence behind the back of the assessee, provided it is material and forms the basis of assessment. 9.13. The Hon'ble ITAT in Hersh W. Chadha v. DDIT (43 SOT 544) and Hersh W. Chadha v. DDIT, ITA Nos. 3088 to 3098 & 3107/Del/2005, has further clarified that in cases of suspicious transactions, tax available on record. The AO is not bound by the Indian Evidence Act but must act on material that is relevant and reliable. 9.14. In ITC Classic Finance Ltd. v. DCIT [264 ITR 154), the Hon'ble Bombay High Court…

BHARAT SOLANKI ,MUMBAI vs. DCIT, CENTRAL CIRCLE , MUMBAI

In the result, all the three appeals of the assessee are allowed

ITA 6525/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Dec 2025AY 2019-20
Section 132Section 153CSection 69Section 69C

…ules\nof natural justice were sacred scriptures.\"\n\n8. 5. Duties and obligations go hand in hand and the appellant\ncannot merely harp on technicalities even while failing to\ndischarge the onus laid on him.\n\n8. 6. In the case of Hersh W Chadah V. DDIT, 43 SOT 544, the\nHon'ble ITAT has held that:-\n\n\"6.14 It will also be worthwhile to consider the nature of burden\nof proof on the Assessing Officer for proving a fact or\ncircumstance in the income-tax proceedings. The questions raised\nabout the tax liability by the Assessing Officer are to be\nanswered by the assessee by furnishing reasonable and\nplaus…

BHARAT SOLANKI ,MUMBAI vs. DCIT, CENTRAL CIRCLE , MUMBAI

In the result, all the three appeals of the assessee are allowed

ITA 6524/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Dec 2025AY 2018-19
Section 132Section 153CSection 69Section 69C

…he rules\nof natural justice were sacred scriptures.\"\n8. 5. Duties and obligations go hand in hand and the appellant\ncannot merely harp on technicalities even while failing to\ndischarge the onus laid on him.\n8. 6. In the case of Hersh W Chadah V. DDIT, 43 SOT 544, the\nHon'ble ITAT has held that:-\n\"6.14 It will also be worthwhile to consider the nature of burden\nof proof on the Assessing Officer for proving a fact or\ncircumstance in the income-tax proceedings. The questions raised\nabout the tax liability by the Assessing Officer are to be\nanswered by the assessee by furnishing reasonable and\nplausib…

BHARAT SOLANKI ,MUMBAI vs. DCIT, CENTRAL CIRCLE , MUMBAI

In the result, all the three appeals of the assessee are allowed

ITA 6523/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 Dec 2025AY 2017-18
Section 132Section 153CSection 69Section 69C

…he rules\nof natural justice were sacred scriptures.\"\n8. 5. Duties and obligations go hand in hand and the appellant\ncannot merely harp on technicalities even while failing to\ndischarge the onus laid on him.\n8. 6. In the case of Hersh W Chadah V. DDIT, 43 SOT 544, the\nHon'ble ITAT has held that:-\n\"6.14 It will also be worthwhile to consider the nature of burden\nof proof on the Assessing Officer for proving a fact or\ncircumstance in the income-tax proceedings. The questions raised\nabout the tax liability by the Assessing Officer are to be\nanswered by the assessee by furnishing reasonable and\nplausib…

PRIYANKA SANDEEP RUNWAL,MUMBAI vs. THE DY COMM. OF INCOME TAX, CC-4(1), MUMBAI

In the result, all the three appeals of t

ITA 6524/MUM/2024[2014-15]Status: DisposedITAT Mumbai23 Dec 2025AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee ()

For Respondent: Mr. Vaibhav Mehta
Section 148

…the onus cast upon him under the Act. 5.4 Reliance was also placed on the decision of the Hon’ble ITAT in Reliance was also placed on the decision of the Hon’ble ITAT in Reliance was also placed on the decision of the Hon’ble ITAT in Hersh W. Chadha v. DDIT (43 SOT 544), wherein it was held that in ein it was held that in Hersh W. Chadha v. DDIT income-tax proceedings, the assessee is required to furnish tax proceedings, the assessee is required to furnish tax proceedings, the assessee is required to furnish reasonable and plausible explanations to discharge the burden of reasonable and plausible explanations to…

PRIYANKA SANDEEP RUNWAL,MUMBAI vs. THE DY CIT CC-4(1), MUMBAI

In the result, all the three appeals of t

ITA 6523/MUM/2024[2016-17]Status: DisposedITAT Mumbai23 Dec 2025AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee ()

For Respondent: Mr. Vaibhav Mehta
Section 148

…the onus cast upon him under the Act. 5.4 Reliance was also placed on the decision of the Hon’ble ITAT in Reliance was also placed on the decision of the Hon’ble ITAT in Reliance was also placed on the decision of the Hon’ble ITAT in Hersh W. Chadha v. DDIT (43 SOT 544), wherein it was held that in ein it was held that in Hersh W. Chadha v. DDIT income-tax proceedings, the assessee is required to furnish tax proceedings, the assessee is required to furnish tax proceedings, the assessee is required to furnish reasonable and plausible explanations to discharge the burden of reasonable and plausible explanations to…

PRIYANKA SANDEEP RUNWAL ,MUMBAI vs. DCIT CENTRAL CIRCLE -4(1), MUMBAI

In the result, all the three appeals of t

ITA 6522/MUM/2024[2015-16]Status: DisposedITAT Mumbai23 Dec 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee ()

For Respondent: Mr. Vaibhav Mehta
Section 148

…the onus cast upon him under the Act. 5.4 Reliance was also placed on the decision of the Hon’ble ITAT in Reliance was also placed on the decision of the Hon’ble ITAT in Reliance was also placed on the decision of the Hon’ble ITAT in Hersh W. Chadha v. DDIT (43 SOT 544), wherein it was held that in ein it was held that in Hersh W. Chadha v. DDIT income-tax proceedings, the assessee is required to furnish tax proceedings, the assessee is required to furnish tax proceedings, the assessee is required to furnish reasonable and plausible explanations to discharge the burden of reasonable and plausible explanations to…

INCOME TAX OFFICER, KOLKATA vs. SHIVRASHI VANIJYA PRIVATE LIMITED, KOLKATA

In the result, the appeal is hereby treated as allowed

ITA 1098/KOL/2025[2013-14]Status: DisposedITAT Kolkata25 Aug 2025AY 2013-14
Section 143(3)Section 148Section 148(2)Section 253Section 68

…nces wherein the transactions were blatantly suspicious and the rules of suspicious transactions apply, as has been held in the case of Hersh W. Chadha v. Deputy Director of Income-tax, Circle-1(1), International Taxation[ 2011] 9 taxmann.com 1 (Delhi)/[2011] 43 SOT 544 (Delhi)/[2011] 135 TTJ 513 (Delhi).\n5. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in facts and in law in not appreciating the judicial principles laid down in the matter of Pr. CIT Vs. Swati Bajaj reported in [2022] 139 taxmann.com 352 (Cal)/446 ITR 56 (Cal) wherein the Hon'ble High Court at Calcutta l…

ITO, WARD-6(2), KOLKATA, KOLKATA vs. RAGHUVIR RETAILERS PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 1129/KOL/2025[2012-13]Status: DisposedITAT Kolkata11 Aug 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyi.T.A. No. 1129/Kol/2025 Assessment Year: 2012-2013 Income Tax Officer,………………..……………..Appellant Ward-6(2), Kolkata, Aayakar Bhawan, 6Th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- Raghuvir Retailers Pvt. Limited,.……….....Respondent Mandawa Shikhar, 151, Sarat Bose Road, Kolkata-700026 [Pan:Aaecr8231M] Appearances By: Shri S.B. Chakraborthy, Sr. D.R., Appeared On Behalf Of The Revenue Shri Abhisek Bansal, A.R., Appeared On Behalf Of The Assessee

Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 68

…, wherein the transactions were blatantly suspicious and the rules of suspicious transactions apply, as has been held in the case of Hersh W. Chadha -vs.- Deputy Director of Income Tax, Circle- 1(1), International Taxation [2011] 9 taxmann.cm 1 (Delhi)/[2011] 43 SOT 544 (Delhi)/[2011] 135 TTJ 513 (delhi). (5) whether on the facts and circumstances of the case and in law, the ld. CIT(A) has erred in facts and in law in not appreciating the judicial principles laid down in the matter of Pr. CIT -vs.- Swati Bajaj reported in [2022] 139 taxmann.com 353 (Cal.)/446 ITR 56 (Cal.), wherein the Hon’ble High Court at Calcu…

INCOME TAX OFFICER, WARD - 10(2),, KOLKATA vs. KHATU NIKETAN PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 944/KOL/2025[2013-14]Status: HeardITAT Kolkata05 Aug 2025AY 2013-14

Bench: SHRI GEORGE MATHAN (Judicial Member)

For Appellant: Shri Siddharth Kejriwal, ARFor Respondent: Shri Mrinmoy Basak, Sr. DR
Section 69C

…stances whereinthe transactions were blatantly suspicious and the rules of suspicious transactions apply, as has been held in the case of Hersh W. Chadha v. Deputy Director of Income-tax, Circle-1(1), International Taxation[2011]9 taxmann.com 1 (Delhi)/[2011] 43 SOT 544 (Delhi)/[2011] 135 TTJ513 (Delhi). 4. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in facts and in law in not appreciating the judicial principles laid down in the matter of Pr. CIT Vs. Swati Bajaj reported in (2022) 139 taxmann.com 352 (Cal)/446 ITR 56 (Cal) wherein the Hon'ble High Court at Calcutta lai…

INCOME TAX OFFICER, KOLKATA vs. SONU MARKETING PRIVATE LIMITED, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 923/KOL/2025[2016-17]Status: DisposedITAT Kolkata01 Jul 2025AY 2016-17

Bench: Shri George Mathanito, Ward-5(1), Kolkata Vs M/S Sonu Marketing Pvt. Ltd. 71/3, Kankurgachi, Kolkata-700054 Pan No. :Aadcs 5515 L (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. राजस्व की ओर से /Revenue By : Shri S.B.Chakraborthy, Sr. Dr नििााररती की ओर से /Assessee By : Ms. Vidhi Ladia, Ar सुनवाई की तारीख / Date Of Hearing : 01/07/2025 घोषणा की तारीख/Date Of Pronouncement : 01.07.2025 आदेश / O R D E R This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 19.03.2025, Passed In Din & Order No.Itba/Nfac/S/250/2024-25/1074708973(1) For The Assessment Year 2016-2017. 2. Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue & Ms. Vidhi Ladia, Ld. Ar Appeared On Behalf Of The Assessee. 3. In The Revenue'S Appeal The Revenue Has Raised The Following Grounds:- 1. Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Rs. 29.48,304/- On Account Of Non-Genuine Losses. 2. Whether On The Facts & Circumstances Of The Case & In Law, The Cit(A) Erred In Deciding The Case In Favour Of The Assessee By Misinterpreting The Relevant Terms Of The Decisions Hon'Ble Supreme Court In The Cases Of Uoi Vs. Ashish Agarwalla (2022 Scc Online Sc 543) & Uoi Vs. Rajeev Bansal (Dated 03.10.2024) [Civil Appeal No. 8629 Of 2024].

For Appellant: Ms. Vidhi Ladia, ARFor Respondent: Shri S.B.Chakraborthy, Sr. DR
Section 68

…nces wherein the transactions were blatantly suspicious and the rules of suspicious transactions apply, as has been held in the case of Hersh W. Chadha v. Deputy Director of Income-tax, Circle-1(1), International Taxation[ 2011] 9 taxmann.com 1 (Delhi)/[2011] 43 SOT 544 (Delhi)/[2011] 135 TTJ 513 (Delhi). 5. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in facts and in law in not appreciating the judicial principles laid down in the matter of Pr. CIT Vs. Swati Bajaj reported in [2022] 139 taxmann.com 352 (Cal)/446 ITR 56 (Cal) wherein the Hon'ble High Court at Calcutta la…

NITIN VIJAY,JAIPUR vs. ITO WARD 1(4), JAIPUR, JAIPUR

ITA 12/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2024AY 2017-18
For Appellant: \nSh. Rohan Sogani, CAFor Respondent: \nSh. Anup Singh, Addl. CIT
Section 115BSection 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 44ASection 68

…Ltd.\n13 [2012] 18 taxmann.com 217 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax\nv. Nova Promoters & Finlease (P) Ltd.\n14 [2013] 29 taxmann.com 291 (Delhi) HIGH COURT OF DELHI Commissioner of Income-tax,\nDelhi-V N.R. Portfolio (P.) Ltd\n15 [2011] 43 SOT 544 (Delhi) IN THE ITAT DELHI BENCH 'B' Hersh W. Chadha v. Deputy\nDirector of Income-tax, Circle-1(1), International Taxation\n10. The Id. AR of the assessee filed a detailed distinguishing note on the\ndecisions relied by the revenue and the same is reiterated herein below:\n\"During the course of hearing before the Hon'ble Bench of the captioned ap…

SPECTRUM FOODS LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 38/JPR/2024[2010-11]Status: DisposedITAT Jaipur08 Apr 2024AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anup Singh (Addl. CIT)
Section 143(3)Section 147Section 148

…TA Commissioner of Income-tax v. United Commercial & Industrial Co. (P.) Ltd. 20. [2019] 110 taxmann.com 307 (Delhi - Trib.) IN THE ITAT DELHI BENCH 'G' Satish 28 Spectrum Foods Limited vs ITO Kishore v. Income Tax Officer, Ward-47(2), New Delhi. 21. [2011] 43 SOT 544 (Delhi) IN THE ITAT DELHI BENCH 'B' Hersh W. Chadha v. Deputy Director of Income-tax, Circle-1(1), International Taxation. 22. [2003] 128 Taxman 621 (Delhi) HIGH COURT OF DELHI Sajan Dass& Sons v. Commissioner of Income-tax. 23. [1979] 2 Taxman 197 (SC) SUPREME COURT OF INDIA Indian & Eastern Newspaper Society v. Commissioner of Income-tax. 24. Ma…

UDAYAN GROVER,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE(NFAC), DELHI

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…Hon'ble …. that there is no presumption in law that the Delhi Bench of the ITAT in AO is supposed to discharge an impossible the case of Haresh Win burden to assess the tax liability by direct Chaddha v. DDIT (2011) evidence only and to establish the evasion 43 SOT 544 (Delhi) beyond doubt as in criminal proceedings. Further it was held that the AO can assess on consideration of material available on record, surrounding circumstances, human conduct, preponderance of probabilities and nature of incriminating information /evidence available on Page No. 35 Udayan Grover record. 2. In the case of Sumati …..the asses…

ASAD NAEEMUDDIN MOULVI,MUMBAI vs. ITO (WD)- 17(1)(2), MUMBAI

In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for In the result, the appeal of the assessee is partly allowed for stati...

ITA 3113/MUM/2018[2013-14]Status: DisposedITAT Mumbai19 Sept 2022AY 2013-14

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2013-14 Mr. Asad Naeemuddin Moulvi, Income Tax Officer, Ward 17(1)(2), Room No. 8/9/10, 3Rd Floor, Faiz- 4Th Floor, Earnest House, E-Akhtar, 27, Memonwada Road, Vs. Nariman Point, Bhendi Bazar, Mumbai-400021. Mumbai-400 003. Pan No. Afcpm 8595 F Appellant Respondent Assessee By : Mr. M.N. Ladiwala, Ar Revenue By : Mr. Manoj Sinha, Dr Date Of Hearing : 03/08/2022 Date Of Pronouncement : 19/09/2022

For Appellant: Mr. M.N. Ladiwala, ARFor Respondent: Mr. Manoj Sinha, DR
Section 143(3)Section 68

…emuddin Moulvi Mr. Asad Naeemuddin Moulvi 6 III. Fakir Mohmed Haji Hasan v. CIT [2002] 120 Taxman 11 (Guj.) Fakir Mohmed Haji Hasan v. CIT [2002] 120 Taxman 11 (Guj.) Fakir Mohmed Haji Hasan v. CIT [2002] 120 Taxman 11 (Guj.) IV. Hersh W Chadha v. DDIT [2011] 43 SOT 544 (Delhi) Hersh W Chadha v. DDIT [2011] 43 SOT 544 (Delhi) V. Iqbal Singh v. CIT [2010] 328 ITR 301 (Punj. & Har.) Iqbal Singh v. CIT [2010] 328 ITR 301 (Punj. & Har.) VI. K.V. Mathew v. Income Tax Officer (2014) 222 Taxman 0116 (Kerela) .V. Mathew v. Income Tax Officer (2014) 222 Taxman 0116 (Kerela) .V. Mathew v. Income Tax Officer (2014) 222 Taxm…

SWISS REINSURANCE COMPANY LTD,MUMBAI vs. DCIT (IT) RG 4(2)(2), MUMBAI

In the result, appeal is allowed

ITA 6531/MUM/2017[2014-15]Status: DisposedITAT Mumbai20 Jul 2021AY 2014-15

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

Section 143

…1 ITA 6531/Mum/2017 THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR (VICE PRESIDENT) AND SHRI SAKTIJIT DEY (JUDICIAL MEMBER) I.T.A. No.6531/Mum/2017 (Assessment year: 2014-15) Swiss Reinsurance Company Ltd vs Deputy Commissioner of Income-tax A 701, 7th Floor, One BKC, Plot No.C- (International Taxation)-Range 4(2)(2), 66, Bandra Kurla Complex, Mumbai- Mumbai 400 051 PAN : AACCS2650M APPELLANT RESPONDENT Appellant by Shri PJ Pardiwala, Sr.Counsel Respondent by Shri SS Iyengar, Sr.DR Date of hearing 21-05-2021 Date of pronouncement 20-07-2021 O R D E R Per Saktijit Dey, JM:- Ca…

DELICATE REALTORS PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3253/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 3185/DEL/2015 (A.Y .2011-12) Pavitra Realcon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AAFCP4838F (RESPONDENT) (APPELLANT) I.T.A .No. 3186/DEL/2015 (A.Y .2011-12) Design Infracon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AACCD8422A (RESPONDENT) (APPELLANT) I.T.A .No. 3253/DEL/2015 (A.Y .2011-12) Delicate Realtors Pvt. Ltd. Vs ACIT M-11, Middle…

PAVITRA REALCON PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3185/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 3185/DEL/2015 (A.Y .2011-12) Pavitra Realcon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AAFCP4838F (RESPONDENT) (APPELLANT) I.T.A .No. 3186/DEL/2015 (A.Y .2011-12) Design Infracon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AACCD8422A (RESPONDENT) (APPELLANT) I.T.A .No. 3253/DEL/2015 (A.Y .2011-12) Delicate Realtors Pvt. Ltd. Vs ACIT M-11, Middle…

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Hersh W. Chadha v. DDIT (43 SOT 544) — Cited in 23 Judgments | BharatTax