NavdeepDingra v. CIT

56 Taxmann.com 67High Court2015#1202 most cited

What is NavdeepDingra v. CIT authority for?

Statements made during a search under section 132(4), even if retracted, can be used to prove bogus purchases.

94

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Navdeep Dingra v. CIT · section 132(4) · retracted statement · bogus purchases · search assessment · section 132 · statement under oath · section 143(3) · assessment procedure

Sections most often in play

Section 132Section 115BBESection 127Section 132(4)Section 133ASection 139Section 143(3)Section 234A

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)section 90asection 153b(1)retracted statementsection 153(4)

Judgments citing NavdeepDingra v. CIT

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.…

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…

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

The appeal is allowed

ITA 6590/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Sept 2018AY 2013-14

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…

ITO, New Delhi vs. Shri Sajjan Kumar Goel, New Delhi

In the result, appeal filed by Revenue is dismissed

ITA 850/DEL/2012[2003-04]Status: DisposedITAT Delhi02 Aug 2018AY 2003-04

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year 2003-04

For Appellant: Shri Ved Jain, AdvFor Respondent: Sh. S.S. Rana, CIT, D.R
Section 131Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year 2003-04 ITO, Ward 19(2) Sh. Sajjan Kumar Goel Room No.216, D Block vs. E 194, Ashok Vihar Vikas Bhawan Phase I I.P. Estate New Delhi 110 052 New Delhi 110 002 Pan: AAGPG0872J (Appellant) (Respondent) For Department : Sh. S.S. Rana, CIT, D.R. For Assessee : Shri Ved Jain, Adv. Date of Hearing : 19.06.2018 Date of Pronouncement : 02.08.2018 ORDER PER SUCHITRA KAMBLE, J.M. This appeal is filed by the Revenue against the order dated 02.12.2011 passe…

ACIT, New Delhi vs. Sh. Sandeep Bindra, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2783/DEL/2011[2003-04]Status: DisposedITAT Delhi28 May 2018AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

ACIT, New Delhi vs. Sh. Sandeep Bindra, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2782/DEL/2011[2002-03]Status: DisposedITAT Delhi28 May 2018AY 2002-03

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2651/DEL/2011[2006-07]Status: DisposedITAT Delhi28 May 2018AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2650/DEL/2011[2005-06]Status: DisposedITAT Delhi28 May 2018AY 2005-06

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2649/DEL/2011[2004-05]Status: DisposedITAT Delhi28 May 2018AY 2004-05

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

Shri Sandeep Bindra, New Delhi vs. ACIT, New Delhi

In the result these grounds of appeal of the revenue are dismissed

ITA 2648/DEL/2011[2003-04]Status: DisposedITAT Delhi28 May 2018AY 2003-04

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

For Appellant: Shri Rajiv Saxena, AdvFor Respondent: Shri SS Rana, CIT DR
Section 145(3)Section 43B

…Sandeep Bindra Vs. ACIT, ITA No. 2647 to 2651 /Del/2011 ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2006-07) INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 2647 to 2651 /Del/2011 (Assessment Year: 2002-03 to 2006-07) Sandeep Bindra, Vs. ACIT, 50, Defence Colony Market, Central Circle-9, New Delhi New Delhi PAN:AADPB7687B (Appellant) (Respondent) ITA No. 2782 to 2786 and 1286/Del/2011 (Assessment Year: 2002-03 to 2007-08) ACIT, Vs. Sandeep Bindra, Central Circle-9, 50, Defence Col…

DCIT, New Delhi vs. M/S. Puri Construction Pvt. Ltd., New Delhi

ITA 754/DEL/2015[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

M/S Puri Construction Ltd., New Delhi vs. DCIT, New Delhi

ITA 995/DEL/2011[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

DCIT, New Delhi vs. M/S Puri Construction Ltd., New Delhi

ITA 1327/DEL/2011[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…