Mallika v. CIT

79 Taxmann.com 117Supreme Court of India2017#6134 most cited

What is Mallika v. CIT authority for?

Where an assessee fails to discharge the burden of proving the source of unexplained investments, the Assessing Officer is justified in adding such investments to the assessee's total income, especially when the assessee provides vague replies without supporting evidence.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Mallika v. CIT · 79 Taxmann.com 117 · SC · 2017 · unexplained investment · section 69 · section 115BBE · burden of proof · source of funds · vague reply · assessment order

Sections most often in play

Section 115BBESection 69Section 144BSection 147Section 148Section 250Section 56(2)(x)

Issues it is cited on

section 132(4)unexplained investmentsection 69salarysection 69asection 68documentindianfactotal incomebusiness

Judgments citing Mallika v. CIT

ITO-19(1)(1), Mumbai vs. Amishi Mihir Doshi, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 5439/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Nov 2025AY 2017-18

Bench: Shri Pawan Singh & Smt. Renu Jauhri

For Appellant: Mr. Prakash K. JotwaniFor Respondent: Shri Surendra Mohan- Sr. DR
Section 115BSection 144BSection 148Section 250Section 69

…eleting the addition made by the AO, u/s 69 r.w.s 115BBE of the IT. Act, 1961 on account of un-explained investment for purchase of property to the tune of Rs. 9,45,00,000/- but not considering the observation of the Apex Court in the case of R Mallika (2017) 79 Taxmann.com 117(SC), wherein it is held that the assessee had not discharged burden as regards source from which investment and same was rightly added to income of assessee ?" 4. "Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in not appreciating the action taken by the AO for making this addition of Rs. 9,4…

Deputy Commissioner of Income Tax -23(1), Mumbai vs. Omprakash Gopaldas Agarwal, Mumbai

ITA 3816/MUM/2023[2018-19]Status: DisposedITAT Mumbai08 May 2024AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 56(2)(x)Section 69

…deleting the addition made by the AO, u/s 69 r.w.s 115BBE of the 1.T.Act, 1961 on account of un- explained investment for purchase of property to the tune of Rs. 1,04,00,200/-" not considering the observation of the Apex Court in the case of R. Mallika (2017) 79 Taxmann.com 117(SC), wherein it is held that the assessee had not discharged burden as regards source from which investment and same was rightly added to income of assessee?" 3. "Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in not appreciating the action taken by the AO for making this addition of Rs. 1,04…

ACIT, CC-14, Delhi vs. Mayfair Resorts India Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2008/DEL/2021[2010-11]Status: DisposedITAT Delhi17 Aug 2023AY 2010-11
For Appellant: Shri Yudhister Mehtani, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT(DR)
Section 292CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 2010-11 The ACIT, Central Circle-14, New Delhi M/s Mayfair Resorts India Ltd., 110055 D-21, Indira Enclave, Neb Sarai, New vs. Delhi 110068 PAN AAACM 2149 P (Appellant) (Respondent) For Revenue : Shri Subhra Jyoti Chakraborty, CIT(DR) For Assessee : Shri Yudhister Mehtani, CA Date of Final Hearing : 25.07.2023 Date of Pronouncement : 17.08.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of CIT(A)-26 New…

Nirmal Uppal, Faridabad vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 1955/DEL/2022[2016-17]Status: HeardITAT Delhi03 May 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 1954/Del/2022, A.Y. 2016-17 Ita No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. Dcit, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi Pan : Aaqpu3784P

Section 132(4)Section 153Section 271Section 271(1)(c)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1954/Del/2022, A.Y. 2016-17 ITA No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. DCIT, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi PAN : AAQPU3784P Assesseeby Sh. Salil Aggarwal, Sr. Adv. Sh. Madhur Aggarwal, adv. Sh. Shailesh Gupta, Adv. Revenue by Ms. Sarita Kumari, CIT-DR Date of hearing: 20.04.2023 3rd .05.2023 Date of Pronouncement: ORDER Per Anubhav Sharma, JM : The appeal ITA no 1955/DEL/2022 is preferred by the Assessee…

Nirmal Uppal, Faridabad vs. DCIT, Central Circle-7, New Delhi

Appeal is allowed

ITA 1954/DEL/2022[2016-17]Status: HeardITAT Delhi03 May 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 1954/Del/2022, A.Y. 2016-17 Ita No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. Dcit, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi Pan : Aaqpu3784P

Section 132(4)Section 153Section 271Section 271(1)(c)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1954/Del/2022, A.Y. 2016-17 ITA No. 1955/Del/2022, A.Y. 2016-17 Smt. Nirmal Uppal Vs. DCIT, House No. 25, Sector-28, Central Circle-7 Faridabad New Delhi PAN : AAQPU3784P Assesseeby Sh. Salil Aggarwal, Sr. Adv. Sh. Madhur Aggarwal, adv. Sh. Shailesh Gupta, Adv. Revenue by Ms. Sarita Kumari, CIT-DR Date of hearing: 20.04.2023 3rd .05.2023 Date of Pronouncement: ORDER Per Anubhav Sharma, JM : The appeal ITA no 1955/DEL/2022 is preferred by the Assessee…

Astral Properties & Constructions Pvt Ltd, New Delhi vs. ITO Ward - 3(3), New Delhi

In the result, assessee’s appeal is partly allowed

ITA 1723/DEL/2020[2010-11]Status: DisposedITAT Delhi12 Apr 2022AY 2010-11

Bench: Shri Kul Bharat

Section 133(6)Section 143(2)Section 147Section 148Section 151Section 69

…n created with a clear attempt to create a colorable device with attempt to evade taxes in the form of accommodation entry. Reliance on the above is also drawn from the judgment of the Hon’ble Supreme Court in the case of r. Mallika Vs. CIT reported in [2017] 79 Taxmann.com 117 (SC), wherein it was held that “where assessee had not discharged burden as regards source 13 Astral Properties & Constructions Vs. ITO from which investment had been made, investment was an unexplained investment and same was rightly added to income of assessee.” 13.5 The assessee company has made no serious efforts to justify the reaso…

Astral Capitals Private Limited, New Delhi vs. ITO Ward-3(3), New Delhi

In the result, the Appeal of the Assessee is allowed for statistical purposes

ITA 4722/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Feb 2020AY 2010-11

Bench: Shri H.S. Sidhu[Assessment Year: 2010-11]

For Appellant: Shri Arun Kishore, CAFor Respondent: Ms. Parul Singh, Sr. DR
Section 147Section 69

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘SMC’ BENCH, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER [Assessment Year: 2010-11] ASTRAL CAPTALS PRIVATE LIMITED, Vs. ITO, WARD 3(3), 20A, GREEN MEADOWS FARM, NEW DELHI SATBARI, MEHRAULI, NEW DELHI – 110 030 (PAN: AAGCA2086H) [Appellant] [RESPONDENT] Assessee by:Shri Arun Kishore, CA Revenue by: Ms. Parul Singh, Sr. DR. ORDER This appeal is filed by the assessee is against the order of the Ld. Commissioner of Income Tax [Appeals-1], New Delhi dated 26.3.2019 pertaining to assessment year 2010-11 on the following grounds:- 1. (i) That the order of the…

Surpreet Singh Suri, New Delhi vs. ACIT, Central Circle- 6, New Dlehi

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

ITA 6536/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Sept 2019AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6536/Del/2018 : Asstt. Year : 2014-15 Surpreet Singh Suri, Vs Asstt. Commissioner Of Income C/O Sanjiv Sapra & Associates Tax, Central Circle-6, Llp, Chartered Accountants, New Delhi C-763, New Friends Colony, New Delhi-110025 (Appellant) (Respondent) Pan No. Aohps9046K Assessee By : Sh. Sanjiv Sapra, Fca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 21.08.2019 Date Of Pronouncement: 24.09.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Sanjiv Sapra, FCAFor Respondent: Sh. S. S. Rana, CIT DR
Section 23Section 23(1)(a)Section 23(1)(c)Section 234ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6536/Del/2018 : Asstt. Year : 2014-15 Surpreet Singh Suri, Vs Asstt. Commissioner of Income C/o Sanjiv Sapra & Associates Tax, Central Circle-6, LLP, Chartered Accountants, New Delhi C-763, New Friends Colony, New Delhi-110025 (APPELLANT) (RESPONDENT) PAN No. AOHPS9046K Assessee by : Sh. Sanjiv Sapra, FCA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing: 21.08.2019 Date of Pronouncement: 24.09.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present…

ACIT, New Delhi vs. Sh. Subhash Chand Aggarwal, Saharanpur

In the result, appeal of the Revenue is dismissed

ITA 1178/DEL/2015[2012-13]Status: DisposedITAT Delhi14 Feb 2019AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Sh. Shailesh Gupta, AdvFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 143(3)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 1178/Del/2015 (Assessment Year: 2012-13) ACIT Subhash Chand Aggarwal Central Circle- 4 Vs. R/o. 2/1425, White House New Delhi Delhi Road Saharanpur PAN No: AAMPA4754D APPELLANT RESPONDENT Revenue by : Sh. S.S. Rana, CIT(DR) Assessee by : Sh. Shailesh Gupta, Adv. ORDER PER: ANADEE NATH MISSHRA, AM This appeal by Revenue is filed against the order dated 18.12.2014 of Ld. Commissioner of Income Tax (Appeals) [‘CIT(A)’ for short] for Asses…

Subhash Chad Gupta, New Delhi vs. DCIT, New Delhi

In the result, appeal of assessee is dismissed

ITA 515/DEL/2015[2011-12]Status: DisposedITAT Delhi07 Sept 2018AY 2011-12

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.S. Rana, CIT-D.R
Section 132Section 132(4)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.515/Del./2015 Assessment Year 2011-2012 Shri Subhash Chand Gupta Delhi PAN AAAPG2554K The DCIT, Central Circle-4, C/o. Sh. Kapil Goel, vs New Delhi. Advocate, F-26/124, Sector- 7, Rohini, Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Shri S.S. Rana, CIT-D.R. Date of Hearing : 21.08.2018 Date of Pronouncement : 07.09.2018 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order…

Smt. Ruchi Mittal, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2811/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

Smt. Radha Mital, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2810/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

Smt. Shalini Gupta, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 6103/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

DCIT, New Delhi vs. Mrs. Shalini Gupta, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 5938/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

Kavita Pabbisetty, Hyderabad vs. Income Tax Officer, Ward-8(1), Hyderabad

ITA 1643/HYD/2017[2009-10]Status: DisposedITAT Hyderabad09 May 2018AY 2009-10

Bench: Shri J. Sudhakar Reddy

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Smt. N. Swapna, DR
Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” (SMC), HYDERABAD BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. No. 1643/HYD/2017 Assessment Year: 2009-10 Smt. Kavita Pabbisetty, Income Tax Officer, HYDERABAD Vs Ward-8(1), [PAN: AGHPP7092E] HYDERABAD (Appellant) (Respondent) For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Smt. N. Swapna, DR Date of Hearing : 09-05-2018 Date of Pronouncement : 09-05-2018 O R D E R This is an appeal filed by the assessee, directed against the order of the Commissioner of Income Tax (Appeals)-10, Hyderabad, dated 30-12-2016. The sole issue that arise…

Smt. Shalini Goyal, New Delhi vs. ACIT, New Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 466/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 398 & 399/DEL/2014 A.Yrs. : 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE-5, VS. SMT. SHALINI GOYAL, DELHI 44, ENGINEERS ENCLAVE, ROOM NO. 361, 3RD FLOOR, PITAMPURA, ARA CENTRE, E-2 DELHI – 110 034 JHANDEWALAN EXTENSION, (PAN:AAEPG8998B) NEW DELHI (APPELLANT) (RESPONDENT) AND I.T.A. Nos.465 & 466/DEL/2014 A.Yrs. : 2009-10 & 2010-11 SMT. SHALINI GOYAL, VS. DCIT, CENTRAL CIRCLE-5, 44, ENGINEERS ENCLAVE, DELHI ROOM NO. 361, 3RD FLOOR, PITAMPURA, DELHI – 110…

Smt. Shalini Goyal, New Delhi vs. ACIT, New Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 465/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 398 & 399/DEL/2014 A.Yrs. : 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE-5, VS. SMT. SHALINI GOYAL, DELHI 44, ENGINEERS ENCLAVE, ROOM NO. 361, 3RD FLOOR, PITAMPURA, ARA CENTRE, E-2 DELHI – 110 034 JHANDEWALAN EXTENSION, (PAN:AAEPG8998B) NEW DELHI (APPELLANT) (RESPONDENT) AND I.T.A. Nos.465 & 466/DEL/2014 A.Yrs. : 2009-10 & 2010-11 SMT. SHALINI GOYAL, VS. DCIT, CENTRAL CIRCLE-5, 44, ENGINEERS ENCLAVE, DELHI ROOM NO. 361, 3RD FLOOR, PITAMPURA, DELHI – 110…

DCIT, New Delhi vs. Smt. Shalini Goyal, Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 399/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 398 & 399/DEL/2014 A.Yrs. : 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE-5, VS. SMT. SHALINI GOYAL, DELHI 44, ENGINEERS ENCLAVE, ROOM NO. 361, 3RD FLOOR, PITAMPURA, ARA CENTRE, E-2 DELHI – 110 034 JHANDEWALAN EXTENSION, (PAN:AAEPG8998B) NEW DELHI (APPELLANT) (RESPONDENT) AND I.T.A. Nos.465 & 466/DEL/2014 A.Yrs. : 2009-10 & 2010-11 SMT. SHALINI GOYAL, VS. DCIT, CENTRAL CIRCLE-5, 44, ENGINEERS ENCLAVE, DELHI ROOM NO. 361, 3RD FLOOR, PITAMPURA, DELHI – 110…

DCIT, New Delhi vs. Smt. Shalini Goyal, Delhi

In the result, both the Revenue’s Appeals stand dismissed

ITA 398/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ELHI BENCH “G”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. Nos. 398 & 399/DEL/2014 A.Yrs. : 2009-10 & 2010-11 DCIT, CENTRAL CIRCLE-5, VS. SMT. SHALINI GOYAL, DELHI 44, ENGINEERS ENCLAVE, ROOM NO. 361, 3RD FLOOR, PITAMPURA, ARA CENTRE, E-2 DELHI – 110 034 JHANDEWALAN EXTENSION, (PAN:AAEPG8998B) NEW DELHI (APPELLANT) (RESPONDENT) AND I.T.A. Nos.465 & 466/DEL/2014 A.Yrs. : 2009-10 & 2010-11 SMT. SHALINI GOYAL, VS. DCIT, CENTRAL CIRCLE-5, 44, ENGINEERS ENCLAVE, DELHI ROOM NO. 361, 3RD FLOOR, PITAMPURA, DELHI – 110…

Mallika v. CIT (79 Taxmann.com 117) — Cited in 19 Judgments | BharatTax