Kishore Kumar v. Dy. CIT

62 Taxmann.com 215Supreme Court of India2015#425 most cited

What is Kishore Kumar v. Dy. CIT authority for?

A sworn statement recorded under Section 132(4) during a search and seizure operation is a strong piece of evidence for assessing undisclosed income, particularly when supported by subsequent actions like filing returns and paying taxes on the admitted income.

212

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2017 to 2025.

Also referred to as

Kishore Kumar v. Dy. CIT · Section 132(4) statement · sworn statement search and seizure · voluntary admission undisclosed income · evidentiary value of admission · assessment based on 132(4) statement · reliability of Section 132(4) · 62 Taxmann.com 215 · Section 132 · undisclosed income assessment

Sections most often in play

Section 143(3)Section 148Section 132(4)Section 132Section 153ASection 153CSection 147Section 142(1)

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 158basection 201(3)section 133(a)voluntary admissionunexplained jewellerysection 150statement under section 132(4)abatement of assessmentsection 70

Judgments citing Kishore Kumar v. Dy. CIT

DCIT, New Delhi vs. Shri Jatin Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5587/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Smt. Rinku Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5586/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Smt. Shivali Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5585/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

ACIT, Central Circle-15, New Delhi vs. Versatile Polytech P.Ltd, New Delhi

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 2257/DEL/2018[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2009-10 ACIT, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. PAN: AACCV1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. PAN: AACCV1244Q (Appellant) (Respondent) Assessee by : Shri V.K. Aggarwal, AR & Ms Shweta Bansal, CA Revenue by : Smt. Sulekha Verma, CIT, DR Date of Hear…

Versatile Polytech P.Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 1088/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Mar 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2009-10 ACIT, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. PAN: AACCV1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. PAN: AACCV1244Q (Appellant) (Respondent) Assessee by : Shri V.K. Aggarwal, AR & Ms Shweta Bansal, CA Revenue by : Smt. Sulekha Verma, CIT, DR Date of Hear…

Deputy Commissioner of Income Tax, Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1784/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2019AY 2011-12

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.1780 to1785/Bang/2017 (Assessment years:2006-07 to 2011-12) Deputy Commissioner of Income-tax, Circle 1(2)(1), Bengaluru. Vs. … Appellant Shri Sachin Kamath, G-1, Naveen Apartments, 13th Main, Vasanthnagar, Bengaluru-560052. … Respondent PAN:ACQPK 0813 M AND Cross Objn. Nos.27 to 32/Bang/2018 (In ITA Nos.1780 to 1785/Bang/2017) (Assessment years:2006-07 to 2011-12) (by assessee) Revenue by : Dr.Pradeep Kumar,P.V., Addl.CIT(DR) Assessee by : Shri S.Sr…

Deputy Commissioner of Income Tax Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1783/BANG/2017[2009-10]Status: DisposedITAT Bangalore31 Jan 2019AY 2009-10

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.1780 to1785/Bang/2017 (Assessment years:2006-07 to 2011-12) Deputy Commissioner of Income-tax, Circle 1(2)(1), Bengaluru. Vs. … Appellant Shri Sachin Kamath, G-1, Naveen Apartments, 13th Main, Vasanthnagar, Bengaluru-560052. … Respondent PAN:ACQPK 0813 M AND Cross Objn. Nos.27 to 32/Bang/2018 (In ITA Nos.1780 to 1785/Bang/2017) (Assessment years:2006-07 to 2011-12) (by assessee) Revenue by : Dr.Pradeep Kumar,P.V., Addl.CIT(DR) Assessee by : Shri S.Sr…

Deputy Commissioner of Income Tax, Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1782/BANG/2017[2008-09]Status: DisposedITAT Bangalore31 Jan 2019AY 2008-09

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.1780 to1785/Bang/2017 (Assessment years:2006-07 to 2011-12) Deputy Commissioner of Income-tax, Circle 1(2)(1), Bengaluru. Vs. … Appellant Shri Sachin Kamath, G-1, Naveen Apartments, 13th Main, Vasanthnagar, Bengaluru-560052. … Respondent PAN:ACQPK 0813 M AND Cross Objn. Nos.27 to 32/Bang/2018 (In ITA Nos.1780 to 1785/Bang/2017) (Assessment years:2006-07 to 2011-12) (by assessee) Revenue by : Dr.Pradeep Kumar,P.V., Addl.CIT(DR) Assessee by : Shri S.Sr…

Deputy Commissioner of Income Tax, Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1781/BANG/2017[2007-08]Status: DisposedITAT Bangalore31 Jan 2019AY 2007-08

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.1780 to1785/Bang/2017 (Assessment years:2006-07 to 2011-12) Deputy Commissioner of Income-tax, Circle 1(2)(1), Bengaluru. Vs. … Appellant Shri Sachin Kamath, G-1, Naveen Apartments, 13th Main, Vasanthnagar, Bengaluru-560052. … Respondent PAN:ACQPK 0813 M AND Cross Objn. Nos.27 to 32/Bang/2018 (In ITA Nos.1780 to 1785/Bang/2017) (Assessment years:2006-07 to 2011-12) (by assessee) Revenue by : Dr.Pradeep Kumar,P.V., Addl.CIT(DR) Assessee by : Shri S.Sr…

Deputy Commissioner of Income Tax Circle-1(2)(1), Bangalore vs. Shri Sachin Kamath, Bangalore

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1780/BANG/2017[2006-07]Status: DisposedITAT Bangalore31 Jan 2019AY 2006-07

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.1780 to1785/Bang/2017 (Assessment years:2006-07 to 2011-12) Deputy Commissioner of Income-tax, Circle 1(2)(1), Bengaluru. Vs. … Appellant Shri Sachin Kamath, G-1, Naveen Apartments, 13th Main, Vasanthnagar, Bengaluru-560052. … Respondent PAN:ACQPK 0813 M AND Cross Objn. Nos.27 to 32/Bang/2018 (In ITA Nos.1780 to 1785/Bang/2017) (Assessment years:2006-07 to 2011-12) (by assessee) Revenue by : Dr.Pradeep Kumar,P.V., Addl.CIT(DR) Assessee by : Shri S.Sr…

DCIT, New Delhi vs. Sh. Rajiv Kumar Gupta, New Delhi

In the result, the appeal filed by the Assessee stands allowed and the

ITA 533/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132(4)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

Smt. Sushmita Gupta, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the Assessee stands allowed and the

ITA 15/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132(4)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…rwani (2016) 69 Taxmann.com 65 (Mum) ix. CIT Vs Mukundray K. Shah (2007) 290 ITR 433 (SC) x. CIT Vs S. Ajit Kumar (2018) 93 taxmann.com 294 (SC) xi. Vinod Kumar Gupta Vs DCIT in ITA No. 1003 of 2017, order dated 12.03.2018 (Del. HC) xii. Kishore Kumar Vs CIT 62 Taxmann.com 215 (SC) xiii. Bhagirath Aggarwal Vs CIT 351 ITR 143 (Del.) xiv. CIT Vs M. S. Aggarwal (2018) 93 taxmann.com 247 (Del.) xv. Smt. Dayawanti Vs CIT (2017) 390 ITR 496 (Del.) xvi. M/s Pebble Investment and Finance Ltd. Vs ITO (2017-TIOL238- SC-IT) xvii. Greenview Restaurant Vs ACIT (2003) 263 ITR 169 (Gau.) xviii. Raj Hans Towers (P.) Ltd. Vs CI…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…rwani (2016) 69 Taxmann.com 65 (Mum) ix. CIT Vs Mukundray K. Shah (2007) 290 ITR 433 (SC) x. CIT Vs S. Ajit Kumar (2018) 93 taxmann.com 294 (SC) xi. Vinod Kumar Gupta Vs DCIT in ITA No. 1003 of 2017, order dated 12.03.2018 (Del. HC) xii. Kishore Kumar Vs CIT 62 Taxmann.com 215 (SC) xiii. Bhagirath Aggarwal Vs CIT 351 ITR 143 (Del.) xiv. CIT Vs M. S. Aggarwal (2018) 93 taxmann.com 247 (Del.) xv. Smt. Dayawanti Vs CIT (2017) 390 ITR 496 (Del.) xvi. M/s Pebble Investment and Finance Ltd. Vs ITO (2017-TIOL238- SC-IT) xvii. Greenview Restaurant Vs ACIT (2003) 263 ITR 169 (Gau.) xviii. Raj Hans Towers (P.) Ltd. Vs CI…

DCIT, New Delhi vs. M/S Sharp Menthol India Ltd., Delhi

Appeal is partly allowed for statistical purpose

ITA 3642/DEL/2008[2003-04]Status: DisposedITAT Delhi29 Nov 2018AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3624/DEL/2008[2004-05]Status: DisposedITAT Delhi29 Nov 2018AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3623/DEL/2008[2002-03]Status: DisposedITAT Delhi29 Nov 2018AY 2002-03

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

ACIT, New Delhi vs. M/S. Moolchand Steels Pvt. Ltd., Uttar Pradesh

In the result, the appeal filed by the department stands

ITA 2544/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Oct 2018AY 2006-07

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Asstt. Commissioner Of Income Tax, Vs M/S Moolchand Steels Pvt. Ltd., Central Circle-04, R/O Village Rehri, New Delhi. P.O. Chhutmalpur, Distt. Saharanpur, U.P. (Pan: Aaacm9286H) (Appellant) (Respondent) Appellant By : Shri S.S. Rana, C.I.T. Dr Respondent By : Shri Salil Agarwal, Advocate Shri Shailesh Gupta, Ca Date Of Hearing: 17.07.2018 Date Of Pronouncement : 10.10.2018

For Appellant: Shri S.S. Rana, C.I.T. DRFor Respondent: Shri Salil Agarwal, Advocate
Section 131Section 132Section 133(6)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON’BLE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2006-07 Asstt. Commissioner of Income Tax, vs M/s Moolchand Steels Pvt. Ltd., Central Circle-04, R/o Village Rehri, New Delhi. P.O. Chhutmalpur, Distt. Saharanpur, U.P. (PAN: AAACM9286H) (Appellant) (Respondent) Appellant by : Shri S.S. Rana, C.I.T. DR Respondent by : Shri Salil Agarwal, Advocate Shri Shailesh Gupta, CA Date of hearing: 17.07.2018 Date of pronouncement : 10.10.2018 ORDER PER SUDHANSHU SRIVASTAVA, J.M. This appeal is…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6592/DEL/2017[2015-16]Status: DisposedITAT Delhi05 Sept 2018AY 2015-16

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6591/DEL/2017[2014-15]Status: DisposedITAT Delhi05 Sept 2018AY 2014-15

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…