Jehangir H.C. Jehangir v. ITO

DCIT, CENTRAL CIRCLE- 28, NEW DELHI vs. CHARVAK TRADING PVT. LTD., NEW DELHI

In the result, the appeals of the revenue are disposed of in the manner as indicated above

Bench: Shri Chandra Mohan Garg & M.Balaganesh

…and circumstances of the case.” ITA Nos.3270 & 3271/Del/2018 3. We have heard argument of both the sides. The ld. counsel of assessee pressing into service preposition rendered by Hon’ble Bombay High Court in the case of Jehangir H.C Jehangir vs. ITO (2014) 112 DTR 262 submitted that the issue cannot be refused to be considered by the Tribunal merely because the ld. CIT(A) did not rendered any view over the same issue. The ld. CIT(DR) opposed to the admission of application and grounds of assessee. 4. In our considered view the prayer of assessee deserves to be allowed as the grounds raise by the assessee are b…

DCIT, CENTRAL CIRCLE- 28, NEW DELHI vs. CHARVAK TRADING PVT. LTD., NEW DELHI

In the result, the appeals of the revenue are disposed of in the manner as indicated above

Bench: Shri Chandra Mohan Garg & M.Balaganesh

…and circumstances of the case.” ITA Nos.3270 & 3271/Del/2018 3. We have heard argument of both the sides. The ld. counsel of assessee pressing into service preposition rendered by Hon’ble Bombay High Court in the case of Jehangir H.C Jehangir vs. ITO (2014) 112 DTR 262 submitted that the issue cannot be refused to be considered by the Tribunal merely because the ld. CIT(A) did not rendered any view over the same issue. The ld. CIT(DR) opposed to the admission of application and grounds of assessee. 4. In our considered view the prayer of assessee deserves to be allowed as the grounds raise by the assessee are b…

ITO, WARD-2(3), DEHRADUN vs. SANJAY GHAI, DEHRADUN

In the result, the appeals filed by the Revenue are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1925/Del./2018 (ASSESSMENT YEAR : 1997-98) ITA No.1926/Del./2018 (ASSESSMENT YEAR : 2000-01) ITO, Ward 2 (3), vs. Sanjay Ghai, Dehradun. Guru Ram Rai Market, Dharam Bazar, Rajpur Road, Dehradun (Uttarakhand). (PAN : ABIPG9612P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Ms. Kajal Singh, Sr. DR Date of Hearing : 18.04.2023 Date of Order : 26.04.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT…

ITO, WARD-2(3), DEHRADUN vs. SANJAY GHAI, DEHRADUN

In the result, the appeals filed by the Revenue are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No.1925/Del./2018 (ASSESSMENT YEAR : 1997-98) ITA No.1926/Del./2018 (ASSESSMENT YEAR : 2000-01) ITO, Ward 2 (3), vs. Sanjay Ghai, Dehradun. Guru Ram Rai Market, Dharam Bazar, Rajpur Road, Dehradun (Uttarakhand). (PAN : ABIPG9612P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Ms. Kajal Singh, Sr. DR Date of Hearing : 18.04.2023 Date of Order : 26.04.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT…