PRITY GUPTA,DELHI vs. ITO, WARD- 32(5), NEW DELHI
In the result, all the 03 appeals of the assessees are partly allowed
ITA 8245/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16
Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.
For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C
…ticular, when the decisions taken by these bodies are likely to cause adverse civil consequences to the persons against whom such decision are taken. IV-A The Hon’ble Supreme Court of India in Ashiwin S. Mehta and Anr. Vs. Union of India (UOI) and Ors. (2012) 1 SCC 83 had observed that: ―27. It is thus, trite that requirement of giving reasonable opportunity of being heard before an order is made by an administrative, quasi judicial or judicial authority, particularly when such an order entails adverse civil consequences, which would include infraction of property, personal rights and material deprivation for the…