ITO v. Kamal Kumar Mishra

143 ITD 686Income Tax Appellate Tribunal2013#2421 most cited

What is ITO v. Kamal Kumar Mishra authority for?

Section 68 cannot be invoked to make an addition for unexplained cash credits found in an assessee's bank account if the assessee has not maintained books of account. A bank passbook or bank statement is not considered a book maintained by the assessee for the purpose of Section 68.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

ITO v. Kamal Kumar Mishra · Section 68 · unexplained cash credit · bank passbook · bank statement · not books of account · assessee not maintaining books · addition under section 68 · cash deposits in bank · applicability of section 68

Also reported as

33 Taxmann.com 610

Sections most often in play

Section 68Section 143(3)Section 147Section 148Section 250Section 142(1)Section 115BBESection 131

Issues it is cited on

addition u/s 68addition under section 68rule 46aunexplained cash creditsection 69csection 115bbsection 115bsection 68genuineness of the transactionsection 115bbesection 69previous year

Judgments citing ITO v. Kamal Kumar Mishra

Kamlesh Rani, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8218/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert t…

Aashna Capital Services (P) Ltd., Gurgaon vs. ITO, Ward- 1(2), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7710/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

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

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert the…

Rekha Maheshwari, New Delhi vs. ITO, Ward- 55(1), New Delhi

In the result, the assessees’s appeal is partly allowed

ITA 43/DEL/2019[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Ms. Rekha Maheswari, Vs. Ito, Ward 55(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 115BSection 139Section 143(2)Section 68

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 14 | P a g e 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO…

Rima Maheshwari, New Delhi vs. ITO, Ward- 61(2), New Delhi

In the result, both the appeals filed by the assessees are partly allowed

ITA 7211/DEL/2018[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Vinesh Maheswari, Vs. Ito, Ward 61(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2940M) (Appellant) (Respondent) & Ay: 2015-16 Rima Maheswari, Vs. Ito, Ward 61(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm6735L) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 115BSection 139Section 143(2)Section 68

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 14 | P a g e 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of A…

Vinesh Maheshwari, New Delhi vs. ITO, Ward- 61(3), New Delhi

In the result, both the appeals filed by the assessees are partly allowed

ITA 7210/DEL/2018[2015-16]Status: DisposedITAT Delhi01 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Vinesh Maheswari, Vs. Ito, Ward 61(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2940M) (Appellant) (Respondent) & Ay: 2015-16 Rima Maheswari, Vs. Ito, Ward 61(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm6735L) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 115BSection 139Section 143(2)Section 68

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 14 | P a g e 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of A…

Surender Kumar, New Delhi vs. ITO, Ward-39(2), New Delhi

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

ITA 8219/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Surender Kumar, Vs. Ito, Ward 39(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Afxpm2941L (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69A

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert th…

Amit Garg, Delhi vs. ITO, Ward- 10(2), New Delhi

In the result, the assessees’s appeal is partly allowed

ITA 2724/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Amit Garg, Vs. Ito, Ward 10(2), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aahpg2528C) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69CSection 69c

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert th…

Naseem Saad, New Delhi vs. ITO, Ward-46(5), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 208/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

…h Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert th…

Naseem Zafar, New Delhi vs. ITO, Ward-46(3), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 207/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

…h Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert th…

Nazia Zafar, Delhi vs. ITO, Ward- 46(3), New Delhi

In the result, all the 04 appeals of all the above assessee are partly

ITA 8093/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Feb 2019AY 2014-15

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 131Section 133ASection 139Section 143(2)Section 68Section 69C

…h Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert th…

Daya Bansal, Delhi vs. ACIT, Circle- 48(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7806/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (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 10(38)Section 139Section 143(2)Section 68Section 69C

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert th…

Amitabh Bansal, Delhi vs. ITO, Ward- 46(4), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7804/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (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 10(38)Section 139Section 143(2)Section 68Section 69C

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert th…

Anjul Bansal, Delhi vs. ITO, Ward- 46(4), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7802/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Feb 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (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 10(38)Section 139Section 143(2)Section 68Section 69C

…gh Gill Delhi SMC Bench Para 4 to 7 in ITA 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC bench Para 5 in ITA 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E bench in Para 5 to 8 ITA 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Mishra Lucknow ITAT Para 7 143 ITD 686 8. Sunil Vaid Delhi ITAT SMC Para 7 bench in ITA 2414/Del/2016 (30/12/2016) 9. Vijay Kumar Prop. Delhi ITAT F Para 13 & 14 V.K. Medical Hall bench ITA No. 2483/Del/2015 (27/11/2018) 10. INDER SINGH, Delhi ITAT B Para 5 bench 8.4 In above decisions notably it is also held that ITAT at this belated stage can’t improve the order of AO and covert th…

Manish Agarwal HUF, Delhi vs. ITO, Ward- 30(1), New Delhi

In the result appeal filed by assessee stands

ITA 7443/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Jan 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Nitin Agarwal (Huf) Vs. Ito, Ward 30(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aafhn4178R) (Appellant) (Respondent) Ay: 2014-15 Kailash Prasad Agarwal Vs. Ito, Ward 29(2), (Huf) New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aaahk2932D) (Appellant) (Respondent) Ay: 2014-15 Manish Agarwal (Huf) Vs. Ito, Ward 30(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aafhn4178R) (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 10(38)Section 115BSection 131Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 NITIN AGARWAL (HUF) vs. ITO, WARD 30(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAFHN4178R) (Appellant) (Respondent) AY: 2014-15 KAILASH PRASAD AGARWAL vs. ITO, WARD 29(2), (HUF) NEW DELHI C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAAHK2932D) (Appellant) (Respondent) AY: 2014-15 MANISH AGARWAL (HUF) vs. ITO, WARD 30(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAFHN4178R) (Appellant) (Responden…

Kailash Prasad Agarwal (HUF), New Delhi vs. ITO, Ward-29(2), New Delhi

In the result appeal filed by assessee stands

ITA 7310/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Jan 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Nitin Agarwal (Huf) Vs. Ito, Ward 30(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aafhn4178R) (Appellant) (Respondent) Ay: 2014-15 Kailash Prasad Agarwal Vs. Ito, Ward 29(2), (Huf) New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aaahk2932D) (Appellant) (Respondent) Ay: 2014-15 Manish Agarwal (Huf) Vs. Ito, Ward 30(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aafhn4178R) (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 10(38)Section 115BSection 131Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 NITIN AGARWAL (HUF) vs. ITO, WARD 30(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAFHN4178R) (Appellant) (Respondent) AY: 2014-15 KAILASH PRASAD AGARWAL vs. ITO, WARD 29(2), (HUF) NEW DELHI C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAAHK2932D) (Appellant) (Respondent) AY: 2014-15 MANISH AGARWAL (HUF) vs. ITO, WARD 30(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAFHN4178R) (Appellant) (Responden…

Nitin Agarwal (HUF), New Delhi vs. ITO, Ward-30(1), New Delhi

In the result appeal filed by assessee stands

ITA 7309/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Jan 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Nitin Agarwal (Huf) Vs. Ito, Ward 30(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aafhn4178R) (Appellant) (Respondent) Ay: 2014-15 Kailash Prasad Agarwal Vs. Ito, Ward 29(2), (Huf) New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aaahk2932D) (Appellant) (Respondent) Ay: 2014-15 Manish Agarwal (Huf) Vs. Ito, Ward 30(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aafhn4178R) (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 10(38)Section 115BSection 131Section 142(1)Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 NITIN AGARWAL (HUF) vs. ITO, WARD 30(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAFHN4178R) (Appellant) (Respondent) AY: 2014-15 KAILASH PRASAD AGARWAL vs. ITO, WARD 29(2), (HUF) NEW DELHI C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAAHK2932D) (Appellant) (Respondent) AY: 2014-15 MANISH AGARWAL (HUF) vs. ITO, WARD 30(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAFHN4178R) (Appellant) (Responden…

Inder Singh, Delhi vs. ITO, New Delhi

In the result appeal filed by assessee stands allowed

ITA 1931/DEL/2016[2010-11]Status: DisposedITAT Delhi05 Dec 2018AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kantay: 2010-11 Inder Singh, Vs. Ito, Ward 43(3), S/O Sh. Ram Singh, New Delhi 94, Goyala Khurd, Delhi (Pan: Bcrps3678G) Bhhpk5632D (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. B.S. Rajpurohit, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. B.S. Rajpurohit, Sr. DR
Section 131Section 133(6)Section 143(2)Section 144Section 68Section 80C

…hamsher Delhi SMC Bench in ITA Para 4 to 7 Singh Gill 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC Bench in ITA Para 5 7 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E Bench in ITA Para 5 to 8 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Lucknow ITAT 143 ITD 686 Para 7 Mishra 8. Sunil Vaid Delhi ITAT SMC Bench in ITA Para 7 2414/Del/2016 (30/12/2016) 9. On contrary, Ld. Sr. DR referring to definition of “books, books of account” as defined under section 2(12A) of the Act, submitted that, it is not an inclusive definition in order to restrict meaning of what is referred to therein. Ld. Sr. DR submitted th…

Vijay Kumar Prop. V.K. Medical Hall, Delhi vs. ITO, Faridabad

In the result appeal filed by assessee stands allowed

ITA 2483/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Nov 2018AY 2011-12

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2011-12 Vijay Kumar Prop. V.K. Medical Hall Vs. Ito C/O Kapil Goel, Adv. Ward-2 F-26/124, Sector-7, Rohini, Faridabad. Delhi. Bhhpk5632D (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Surender Pal, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 2Section 68

…. Shamsher Delhi SMC Bench in ITA Para 4 to 7 Singh Gill 2987/Del/2015 (28/02/2017) 5. Danveer Singh Delhi SMC Bench in ITA Para 5 4036/Del/2017 (14/12/2017) 6. Om Prakash Delhi E Bench in ITA Para 5 to 8 1325/Del/2011 (11/08/2016) 7. Kamal Kumar Lucknow ITAT 143 ITD 686 Para 7 Mishra 8. Sunil Vaid Delhi ITAT SMC Bench in ITA Para 7 2414/Del/2016 (30/12/2016) 9. On contrary, Ld. Sr. DR referring to definition of “books, books of account” as defined under section 2(12A) of the Act, submitted that, it is not an inclusive definition in order to restrict meaning of what is referred to therein. Ld. Sr. DR submitted th…

ACIT, Circle- 50(1), New Delhi vs. Deepa Kapoor, Gurgaon

In the result, both the appeals are allowed for statistical purposes

ITA 6035/DEL/2018[2012-13]Status: DisposedITAT Delhi13 Nov 2018AY 2012-13

Bench: Shri G.D. Agrawal & Shri K. Narasimha Charyassessment Year: 2012-2013 Deepa Kapoor, Vs. Acit, 5, Arjun Marg, Dlf Circle-50(1), Phase-1, New Delhi. Gurgaon (Haryana). Pan: Abgpk6496F Assessment Year: 2012-2013 Acit, Vs. Deepa Kapoor, Circle-50(1), 5, Arjun Marg, Dlf New Delhi. Phase-1, Gurgaon (Haryana). Pan: Abgpk6496F (Appellant) (Respondent) Assessee By : Shri Raj Kumar Gupta, Ca Shri P. Roy Chaudhary, Advocate Revenue By : Ms Ashima Neb, Sr.Dr Date Of Hearing : 31.10.2018 Date Of Pronouncement : 13.11.2018 Order Per Bench: Challenging The Order Dated 22.05.2017 Passed In A.No.198/2016-17 By The Cit(A)-17, New Delhi, Both The Assessee

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Ms Ashima Neb, Sr.DR
Section 133Section 143(3)Section 263Section 68

…In the Income Tax Appellate Tribunal Delhi Bench : B : New Delhi Before Shri G.D. Agrawal, Vice President And Shri K. Narasimha Chary, Judicial Member Assessment Year: 2012-2013 Deepa Kapoor, Vs. ACIT, 5, Arjun Marg, DLF Circle-50(1), Phase-1, New Delhi. Gurgaon (Haryana). PAN: ABGPK6496F Assessment Year: 2012-2013 ACIT, Vs. Deepa Kapoor, Circle-50(1), 5, Arjun Marg, DLF New Delhi. Phase-1, Gurgaon (Haryana). PAN: ABGPK6496F (Appellant) (Respondent) Assessee by : Shri Raj Kumar Gupta, CA Shri P. Roy Chaudhary, Advocate Revenue by : Ms Ashima Neb, Sr.DR Date of Hearing : 31.10.2018 Date of Pronouncement : 13.…

Deepa Kapoor, Gurgaon vs. ACIT, Circle- 50(1), New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 4318/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Nov 2018AY 2012-13

Bench: Shri G.D. Agrawal & Shri K. Narasimha Charyassessment Year: 2012-2013 Deepa Kapoor, Vs. Acit, 5, Arjun Marg, Dlf Circle-50(1), Phase-1, New Delhi. Gurgaon (Haryana). Pan: Abgpk6496F Assessment Year: 2012-2013 Acit, Vs. Deepa Kapoor, Circle-50(1), 5, Arjun Marg, Dlf New Delhi. Phase-1, Gurgaon (Haryana). Pan: Abgpk6496F (Appellant) (Respondent) Assessee By : Shri Raj Kumar Gupta, Ca Shri P. Roy Chaudhary, Advocate Revenue By : Ms Ashima Neb, Sr.Dr Date Of Hearing : 31.10.2018 Date Of Pronouncement : 13.11.2018 Order Per Bench: Challenging The Order Dated 22.05.2017 Passed In A.No.198/2016-17 By The Cit(A)-17, New Delhi, Both The Assessee

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Ms Ashima Neb, Sr.DR
Section 133Section 143(3)Section 263Section 68

…In the Income Tax Appellate Tribunal Delhi Bench : B : New Delhi Before Shri G.D. Agrawal, Vice President And Shri K. Narasimha Chary, Judicial Member Assessment Year: 2012-2013 Deepa Kapoor, Vs. ACIT, 5, Arjun Marg, DLF Circle-50(1), Phase-1, New Delhi. Gurgaon (Haryana). PAN: ABGPK6496F Assessment Year: 2012-2013 ACIT, Vs. Deepa Kapoor, Circle-50(1), 5, Arjun Marg, DLF New Delhi. Phase-1, Gurgaon (Haryana). PAN: ABGPK6496F (Appellant) (Respondent) Assessee by : Shri Raj Kumar Gupta, CA Shri P. Roy Chaudhary, Advocate Revenue by : Ms Ashima Neb, Sr.DR Date of Hearing : 31.10.2018 Date of Pronouncement : 13.…