(ii) CIT v. Naresh Kumar Aggarwala

9 Taxmann.com 249High Court2011#5848 most cited

What is (ii) CIT v. Naresh Kumar Aggarwala authority for?

When documents or messages are seized under section 132(4A) of the Income Tax Act, a presumption arises against the assessee, who must then provide a plausible explanation to rebut it.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Naresh Kumar Aggarwala · section 132(4A) · section 292C · seized documents · presumption · rebuttal · plausible explanation · on-money · dumb documents · loose papers

Sections most often in play

Section 131Section 132Section 132(4A)Section 142(1)Section 143(2)Section 292CSection 114Section 114(e)

Issues it is cited on

section 181section 114(e)percentage completion methoddumb documentssection 132(4a)section 131(1a)section 292con-moneysection 132(1)loose papersdocuments seizedsection 133

Judgments citing (ii) CIT v. Naresh Kumar Aggarwala

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 877/PUN/2024[2019-2020]Status: DisposedITAT Pune07 Feb 2025AY 2019-2020

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty Vs. ACIT, Central Circle 2(3), Pune San Mahu Complex, Office N5, Bund Garden Road, Opp. Poona Club, Pune - 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by Department by Shri Neelesh Khandelwal S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing 12-11-2024 Date of pronouncement 07-02-2025 ORDER PER BENCH : The above three appeals filed by the assessee are directed aga…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for

ITA 876/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH "A", PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty Vs. ACIT, Central Circle 2(3), Pune San Mahu Complex, Office N5, Bund Garden Road, Opp. Poona Club, Pune - 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by Department by Shri Neelesh Khandelwal S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing 12-11-2024 Date of pronouncement 07-02-2025 ORDER PER BENCH : The above three appeals filed by the assessee are directed aga…

Shree Balaji Realty, Pune vs. Income Tax, Central Circle 2(3), Pune

In the result, appeals for assessment years 2017-18 and 2018-19 are allowed and the appeal for assessment year 2019-20 is partly allowed

ITA 875/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: S/Shri Amol Kharnar CIT-DR &
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.875 to 877/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Shree Balaji Realty ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: ABWFS3661A (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : S/Shri Amol Kharnar CIT-DR & Ramnath P. Murkunde Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER BENCH : The above three appeals filed by the assessee…

Meenamani Ganga Builder LLP, Pune vs. Assistant Commissioner of Income Tax, Central Circle 2(3), Pune

ITA 873/PUN/2024[2019-20]Status: DisposedITAT Pune07 Feb 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.871 to 873/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Meenamani Ganga Builder LLP ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune - 411001 (Respondent) PAN: AAUFM6455H (Appellant) Assessee by : Shri Neelesh Khandelwal Department by : Shri Amol Kharnar CIT-DR Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 ORDER PER R. K. PANDA, VP : The above three appeals filed by the assessee are directed a…

Meenamani Ganga Builder LLP, Pune vs. Assistant Commissioner of Income Tax, Central Circle 2(3), Pune

In the result, all the three appeals filed by the assessee are partly allowed

ITA 872/PUN/2024[2018-19]Status: DisposedITAT Pune07 Feb 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.871 to 873/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Meenamani Ganga Builder LLP ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune – 411001 PAN: AAUFM6455H (Appellant) (Respondent) Assessee by : Shri Neelesh Khandelwal Department by : Shri Amol Kharnar CIT-DR Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 O R D E R PER R. K. PANDA, VP : The above three appeals filed by the assessee are d…

Meenamani Ganga Builder Ll, Pune vs. Assistant Commissioner of Income Tax, Central Circle 2(3), Pune

ITA 871/PUN/2024[2017-18]Status: DisposedITAT Pune07 Feb 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Amol Kharnar CIT-DR
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.871 to 873/PUN/2024 Assessment Years : 2017-18 to & 2019-20 Meenamani Ganga Builder LLP ACIT, San Mahu Complex, Office N5, Central Circle 2(3), Pune Vs. Bund Garden Road, Opp. Poona Club, Pune - 411001 (Respondent) PAN: AAUFM6455H (Appellant) Assessee by : Shri Neelesh Khandelwal Department by : Shri Amol Kharnar CIT-DR Date of hearing : 12-11-2024 Date of pronouncement : 07-02-2025 ORDER PER R. K. PANDA, VP : The above three appeals filed by the assessee are directed a…

DCIT, New Delhi vs. M/S. Saamag Developers Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 4058/DEL/2015[2011-12]Status: DisposedITAT Delhi08 Jul 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…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 AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saga Developers Pvt. Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2603/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…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 AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Infrastructure Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2600/DEL/2014[2007-08]Status: DisposedITAT Delhi08 Jul 2019AY 2007-08

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…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 AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. M/S. Saamag Construction Ltd., New Delhi

In the result, the Revenue’s appeal stand dismissed

ITA 2599/DEL/2014[2006-07]Status: DisposedITAT Delhi08 Jul 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumaray 2006-07

For Appellant: Sh. M.P. RASTOGI, ADVFor Respondent: Sh. S.S. RANA, CIT(DR)
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 69C

…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 AY 2006-07 DCIT, CC-10, VS. SAAMAG CONSTRUCTION LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAHCS8522R) AY 2007-08 DCIT, CC-10, VS. SAAMAG INFRASTRUCTURE LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS5438A) AY 2007-08 DCIT, CC-10, VS. SAGA DEVELOPERS (P). LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4932K) AY 2011-12 DCIT, CC-19, VS. SAAMAG DEVELOPERS LTD. NEW DELHI B-67, SARITA VIHAR, NEW DELHI (PAN: AAJCS4952R) (APPELLANT) (RESPONDENT)…

DCIT, New Delhi vs. Sh. Vikas Jain, New Delhi

The appeal of the Revenue stands allowed

ITA 4075/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Mar 2019AY 2009-10

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Miss Umang Luthra, AdvFor Respondent: Shri J.K.Mishra, CIT-DR
Section 1Section 132Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4075/Del/2014 (Assessment Year: 2009-10) DCIT Vs. Vikas Jain B-1/118, 2nd Floor, Central Circle-16 Paschim Vihar New Delhi New Delhi PAN : AAGPJ3118G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 09.01.2019 Date of Pronouncement 19.03.2019 ORDER PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is filed by the Revenue against the order passed by th…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4248/DEL/2014[2008-09]Status: DisposedITAT Delhi15 Mar 2019AY 2008-09

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4247/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

DCIT, New Delhi vs. M/S. Vasudeva Jewellers Pvt. Ltd., New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 4246/DEL/2014[2006-07]Status: DisposedITAT Delhi15 Mar 2019AY 2006-07

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

Vasudeva Jewellers Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal of Revenue for AY 2008-09 is

ITA 3669/DEL/2014[2007-08]Status: DisposedITAT Delhi15 Mar 2019AY 2007-08

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Ved Jain, Adv, Sh. Ashish GoelFor Respondent: Shri J.K.Mishra, CIT-DR
Section 132(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-4246-4248/Del/2014 (Assessment Year: 2006-07, 2007-08, 2008-09) DCIT Vs. M/s. Vasudeva Jewellers Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Assessment Year : 2007-08 M/s. Vasudeva Jewellers Vs. DCIT Pvt. Ltd. Central Circle-11 2653, Vijay Plaza Building, New Delhi Karol Bagh, New Delhi PAN : AABCV6233G Appellant Respondent Assessee by : Sh. Ved Jain, Adv, Sh. Ashish Goel, Ms. Surbhi Goel, C…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5956/DEL/2017[2014-15]Status: DisposedITAT Delhi28 Feb 2019AY 2014-15

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5955/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Feb 2019AY 2013-14

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5954/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Feb 2019AY 2012-13

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

Neeraj Goel, New Delhi vs. ACIT, Central Circle- 28, New Delhi

ITA 5953/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Feb 2019AY 2011-12

Bench: Shri Kuldip Singh & Dr. M.L. Meena

For Appellant: Shri V.K. Aggarwal, ARFor Respondent: None
Section 132Section 139Section 153Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI. BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER and DR. M.L. MEENA, ACCOUNTANT MEMBER ITA No.5952/Del./2017 (ASSESSMENT YEAR : 2010-11) ITA No.5953/Del./2017 (ASSESSMENT YEAR : 2011-12) ITA No.5954/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.5955/Del./2017 (ASSESSMENT YEAR : 2013-14) ITA No.5956/Del./2017 (ASSESSMENT YEAR : 2014-15) Shri Neeraj Goel, vs. ACIT, C – 355, Saraswati Vihar, Central Circle 28, Pitampura, New Delhi. New Delhi – 110 034. (PAN : AEPPG5267E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri V.K. Aggarwal, AR Ms. Shweta Bansal, CA REVEN…

DCIT, New Delhi vs. Sh. Rahul Sharma, Gurgaon

In the result, the appeal of the Revenue is partly allowed

ITA 4074/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2011-12

Section 132Section 142(1)

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2011-12 D.C.I.T. Central Circle 10, vs. Rahul Sharma, A-713, New Delhi. Sushant Lok, Phase-1, Gurgaon. PAN-ALOPS2831A (Appellant) (Respondent) Appellant by Sh. Sanjeet Singh, CIT/DR Respondent by Sh. Ved Jain, Advocate Date of Hearing 18.07.2018 Date of Pronouncement 31.07.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the Revenue against the order of ld. CIT(A)- XXXII, New Delhi dated 29.04.2014 for the assessment year 2011-12 on…

(ii) CIT v. Naresh Kumar Aggarwala (9 Taxmann.com 249) — Cited in 20 Judgments | BharatTax