What is Mumbai), DCIT v. Vipin Aggarwal authority for?

Evidence corroborating entries of payments or loan/interest advancements found in seized material from a third party must specifically show the actual transfer of money from the third party to the recipient to be admissible.

How many judgments cite Mumbai), DCIT v. Vipin Aggarwal?

237 judgments on BharatTax cite Mumbai), DCIT v. Vipin Aggarwal (82 ITD 85), spanning 2015 to 2026.

Which sections of the Income Tax Act does Mumbai), DCIT v. Vipin Aggarwal come up under?

It is most often cited in judgments turning on Section 153A, Section 132, Section 143(3), Section 292C, Section 132(4), Section 132(4A).

Mumbai), DCIT v. Vipin Aggarwal (82 ITD 85)

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1820/DEL/2021[2014-15]Status: DisposedITAT Delhi17 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR

Section 65BSection 69ASection 69C

…jit Singh Bakshi (HUF) vs. ACIT: 86 ITD 13 (Del TM) e) ShankerlalNebnumal (HUF) V. DC1T: 80 TTJ 69 (Ahd.) f) Gujarat High Court in the case of DCIT V. Jivanlal Nebhumal (HUF):182 CTR370 g) Kences Foundation (P) Limited: 289 ITR 509 (Mad) h) SP Goval vs. DCIT. 82 ITD 85 (Mum.) (TM) i) Nem Chand Dagar v. ACIT: [2004] 1 SOT 515 (Del) j) Dinesh K. Shah: 92 TTJ 109 (Bang.) k) Ramesh K. Shah v. DCIT: 82 TTJ 827 (Bang.) l) Calcutta Bench of the Tribunal in the case of T.S.Venkatesan v. Asst. CIT: 74 ITD 298 m) Atul Kumar Jain vs. DCIT: 64 TTJ 786 ITA No. 1818 to 1824/Del/2021 OPG Securities Pvt. Ltd. n) Delhi Bench of…

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1819/DEL/2021[2013-14]Status: DisposedITAT Delhi17 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR

Section 65BSection 69ASection 69C

…jit Singh Bakshi (HUF) vs. ACIT: 86 ITD 13 (Del TM) e) ShankerlalNebnumal (HUF) V. DC1T: 80 TTJ 69 (Ahd.) f) Gujarat High Court in the case of DCIT V. Jivanlal Nebhumal (HUF):182 CTR370 g) Kences Foundation (P) Limited: 289 ITR 509 (Mad) h) SP Goval vs. DCIT. 82 ITD 85 (Mum.) (TM) i) Nem Chand Dagar v. ACIT: [2004] 1 SOT 515 (Del) j) Dinesh K. Shah: 92 TTJ 109 (Bang.) k) Ramesh K. Shah v. DCIT: 82 TTJ 827 (Bang.) l) Calcutta Bench of the Tribunal in the case of T.S.Venkatesan v. Asst. CIT: 74 ITD 298 m) Atul Kumar Jain vs. DCIT: 64 TTJ 786 ITA No. 1818 to 1824/Del/2021 OPG Securities Pvt. Ltd. n) Delhi Bench of…

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1818/DEL/2021[2012-13]Status: DisposedITAT Delhi17 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR

Section 65BSection 69ASection 69C

…jit Singh Bakshi (HUF) vs. ACIT: 86 ITD 13 (Del TM) e) ShankerlalNebnumal (HUF) V. DC1T: 80 TTJ 69 (Ahd.) f) Gujarat High Court in the case of DCIT V. Jivanlal Nebhumal (HUF):182 CTR370 g) Kences Foundation (P) Limited: 289 ITR 509 (Mad) h) SP Goval vs. DCIT. 82 ITD 85 (Mum.) (TM) i) Nem Chand Dagar v. ACIT: [2004] 1 SOT 515 (Del) j) Dinesh K. Shah: 92 TTJ 109 (Bang.) k) Ramesh K. Shah v. DCIT: 82 TTJ 827 (Bang.) l) Calcutta Bench of the Tribunal in the case of T.S.Venkatesan v. Asst. CIT: 74 ITD 298 m) Atul Kumar Jain vs. DCIT: 64 TTJ 786 ITA No. 1818 to 1824/Del/2021 OPG Securities Pvt. Ltd. n) Delhi Bench of…

Cci Logistics Limited, Kolkata vs. D.C.I.T., CC-1(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 593/KOL/2022[2014-2015]Status: DisposedITAT Kolkata26 Jul 2023AY 2014-2015

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 132Section 143(3)Section 153A

…1998 taxmann.com 2155 (SC) 6 I.T.A. No.593/Kol/2022 Assessment Year: 2014-15 CCI Logistics Limited ii) Mohd. Yusuf & Anr. Vs. D & Anr. AIR 1968 Bom 112, Supreme Court iii) DCIT vs. Haresh R. Vasani, ITA No. 580/AHD/2010 iv) S. P . Goyal v.s DCIT CIT (2002) 82 ITD 85 (Mum)™ v) Nagarjuna Construction Co. Ltd. vs. DCIT (2012) 23 taxmann.com 239 The Ld. A.R also submitted that the AO has made the addition on the basis of statement of Sri Gopal Ji, Ajay Gupta, Subhashjiwithout any discussion as to how these persons were connected with assessee. The Ld. A.R further submitted that no cross-examination was allowed t…

DCIT, Central Circle- 15, New Delhi vs. Brahamputra Infrastructure Ltd., New Delhi

In the result, appeal of the assessee in ITA

ITA 5123/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…investigation made by the Assessing Officer the addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC)…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4123/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…investigation made by the Assessing Officer the addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC)…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4122/DEL/2018[2011-12]Status: DisposedITAT Delhi31 May 2023AY 2011-12

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…investigation made by the Assessing Officer the addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC)…

Brahmaputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4121/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…investigation made by the Assessing Officer the addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC)…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4120/DEL/2018[2010-11]Status: DisposedITAT Delhi31 May 2023AY 2010-11

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…investigation made by the Assessing Officer the addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC)…

Brahmaputra Infraprojects Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4119/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…investigation made by the Assessing Officer the addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC)…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4118/DEL/2018[2009-10]Status: DisposedITAT Delhi31 May 2023AY 2009-10

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…investigation made by the Assessing Officer the addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC)…

Brahamputra Infrastructure Ltd., New Delhi vs. DCIT, Central Circle- 15, New Delhi

In the result, appeal of the assessee in ITA

ITA 4117/DEL/2018[2008-09]Status: DisposedITAT Delhi31 May 2023AY 2008-09

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Ms. Monika Agarwal, Adv

Section 133(6)Section 143(3)Section 153ASection 153D

…investigation made by the Assessing Officer the addition based on this paper cannot be sustained. 11. The ld. Counsel also placed reliance on the following decisions:- (i) Common Cause (A Registered Society) Vs. UOI 394 ITR 220 (SC) (ii) S.P. Goyal Vs. DCIT 82 ITD 85 (Mum) (iii) CIT Vs. Girish Chaudhary 296 ITR 619 (Del) (iv) CIT Vs. D.K. Gupta 308 ITR 230 (Del) (v) CIT Vs. Ved Prakash Choudhary 305 ITR 245 (Del) (vi) CIT Vs. Vatika Landbase (P) Ltd. 383 ITR 320 (Del) (vii) Pr. CIT Vs. Umesh Ishrani 108 taxmann.com 437 (Bom) (viii) CIT Vs. Anil Bhalla 322 ITR 191 (Del) (ix) Samta Khinda Vs. ACIT 294 ITR 49 (SC)…