Neerat Singal v. ACIT

37 Taxmann.com 189Reported decision2013#6357 most cited

What is Neerat Singal v. ACIT authority for?

Penalty under section 271AAA is not justified where the Assessing Officer does not raise specific queries about the manner of derivation of undisclosed income during search proceedings and the assessee has explained the earning of such income.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2022.

Also referred to as

Neerat Singal v. ACIT · 37 Taxmann.com 189 · penalty u/s 271AAA · search proceedings · undisclosed income · manner of derivation · assessee explanation · statement u/s 132(4) · AO queries

Judgments citing Neerat Singal v. ACIT

Shri Surendra Singh Bhatia, Indore vs. The JCIT-3, Indore

In the result, assessee’s appeal is allowed

ITA 252/IND/2017[2008-09]Status: DisposedITAT Indore24 Nov 2022AY 2008-09

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Sumit Nema, Sr. Advocate with Shri Gagan TiwariFor Respondent: 28.09.2022
Section 132Section 132(4)Section 143Section 143(1)Section 271ASection 271DSection 274Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.252/Ind/2017 (Assessment Year: 2008-09) Shri Surendra Singh Bhatia Vs. JCIT 8/5, Manoramaganj, BCC Range- 3, Aaykar Bhawan, House, Navratan Bagh Main CGO Complex, Road, Indore Indore (M.P.) PAN No. ABHPB5246R (Appellant) .. (Respondent) Appellant by : Shri Sumit Nema, Sr. Advocate with Shri Gagan Tiwari, Advocate Ms. Simran Bhullar, CIT.D.R. Respondent by : 28.09.2022 Date of Hearing Date of Pronouncement 24 .11.2022 O R D E R PER Ms. MADHUMITA ROY…

Shri Pankaj Kalani, Indore vs. The JCIT, OSD (Central)-1, Indore

ITA 701/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

Shri Dipak Kalani, Indore vs. The JCIT, OSD, (Central)-1, Indore

ITA 700/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2012-13 Shri Dipak Kumar Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6102A Assessment Year:2012-13 Shri Pankaj Kalani JCIT (OSD)- 41-42, Sampat Avenue, Central-1 बनाम/ Near Mayank Blue Water Indore Vs. Park, Bicholi Mardana Indore (Appellant) (Revenue ) P.A. No.ADUPK6103A Appellant by Shri S.N. Agrawal, CA R…

ACIT, New Delhi vs. M/S. Jai Beverages, New Delhi

In the result, the appeal filed by the Department as well as Cross

ITA 401/DEL/2016[2012-13]Status: DisposedITAT Delhi21 Nov 2019AY 2012-13

Bench: Shri H.S. Sidhu & Shri R.K. Pandaआ.अ.सं/.I.T.A No.401/Del/2016 िनधा"रणवष"/Assessment Year:2012-13 बनाम Acit Jai Beverages Central Circle-07, Vs. R/O 52, Janpath, Room No. 330, New Delhi. Ara Centre, Jhandewalan Extn. New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Aaacj6275H & Cross Objection No. 90/Del/2016 (आ.अ.सं/.I.T.A No.5068/Del/2016) िनधा"रणवष"/Assessment Year:2012-13 बनाम Jai Beverages Acit R/O 52, Janpath, Vs. Central Circle-07, New Delhi. Room No. 330, Ara Centre, Jhandewalan Extn. New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Aaacj6275H

Section 271ASection 274(1)

…ACIT vs. Jai Beverages/ I.T.A.No.401/Del/2016/A.Y.2012-13 And Jai Beverages vs. ACIT/Cross Objection No. 90/Del/2016 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” New Delhi BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.401/Del/2016 िनधा"रणवष"/Assessment Year:2012-13 बनाम ACIT Jai Beverages Central Circle-07, Vs. R/o 52, Janpath, Room No. 330, New Delhi. ARA Centre, Jhandewalan Extn. New Delhi. अपीलाथ" Appellant ""यथ"/Respondent PAN No. AAACJ6275H & Cross Objection No. 90/Del/2016 (आ.अ.सं/.I.T.A No.5068/Del/2016) िनधा"रणवष"/Assessment Year:2012-…

Smt. Shobha Sardana, New Delhi vs. DCIT, Faridabad

In the result, the appeal of the assessee is dismissed

ITA 4978/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Jul 2019AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11 Smt. Shobha Sardana, Vs. Dcit, C/O-M/S. Rra Taxindia, D- Central Circle-I, 28, South Extension, Part-1, Faridabad New Delhi. Pan :Abaps9735M (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Sh. Somil Aggarwal, Advocates Respondent By Sh. S.S. Rana, Cit(Dr)

Section 132(1)Section 143(3)Section 271Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 Smt. Shobha Sardana, Vs. DCIT, C/o-M/s. RRA TAXINDIA, D- Central Circle-I, 28, South Extension, Part-1, Faridabad New Delhi. PAN :ABAPS9735M (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta & Sh. Somil Aggarwal, Advocates Respondent by Sh. S.S. Rana, CIT(DR) Date of hearing 11.07.2019 Date of pronouncement 31.07.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 08/08/2016 passed by the Ld. Commission…

M/S. Narsi Iron and Steel Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result, the appeal is dismissed

ITA 3547/DEL/2015[2009-10]Status: DisposedITAT Delhi28 Jan 2019AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 132(4)Section 153ASection 271Section 271A

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 3547/Del./2015 Assessment Year: 2009-10 M/s. Narsi Iron & Steel Pvt. Ltd. S-1, vs. D.C.I.T., Central Circle-5 Industrial Area Site-A, Mathura (U.P.) New Delhi (PAN : AAACN3681P) (Appellant) (Respondent) Appellant by Shri S.S. Rana, CIT/DR Respondent by Shri Rajiv Saxena, Advocate and Shri Ajit Kumar Jha, Advocate Date of Hearing 05.12.2018 Date of Pronouncement 28.01.2019 ORDER Per L.P. Sahu, A.M.: This appeal by the assessee arises out of the order passe…

The ACIT, Central Circle-3, Surat vs. M/S. Patdi Commercial & Investment Ltd., Surat

In the result, all the three appeals of Revenue are dismissed

ITA 1815/AHD/2014[2011-12]Status: DisposedITAT Surat05 Oct 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita No.1810/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner Of Income Tax, Vs. M/S. Krish Corporation, Central Circle-3, C-1175 To 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [Pan: Aahfk 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / Ita No.1811/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Sapnesh Sheth, C.A ""For Respondent: Smt. O.P. Singh, Sr. D.R
Section 132Section 132(4)Section 271A

…आयकर अपीलीय अिधकरण सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT "ी सी एम गग", "ाियक सद" एवं "ी ओ पी मीना, लेखा सद" के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1810/Ahd/2014/SRT िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner of Income Tax, Vs. M/s. Krish Corporation, Central Circle-3, C-1175 to 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [PAN: AAHFK 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / ITA No.1811/Ahd/2014/SRT िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commis…

The ACIT, Central Circle-3, Surat vs. Shri Vinod J. Patel, Surat

In the result, all the three appeals of Revenue are dismissed

ITA 1811/AHD/2014[2011-12]Status: DisposedITAT Surat05 Oct 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita No.1810/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner Of Income Tax, Vs. M/S. Krish Corporation, Central Circle-3, C-1175 To 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [Pan: Aahfk 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / Ita No.1811/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Sapnesh Sheth, C.A ""For Respondent: Smt. O.P. Singh, Sr. D.R
Section 132Section 132(4)Section 271A

…आयकर अपीलीय अिधकरण सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT "ी सी एम गग", "ाियक सद" एवं "ी ओ पी मीना, लेखा सद" के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1810/Ahd/2014/SRT िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner of Income Tax, Vs. M/s. Krish Corporation, Central Circle-3, C-1175 to 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [PAN: AAHFK 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / ITA No.1811/Ahd/2014/SRT िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commis…

The ACIT, Central Circle-3, Surat vs. M/S. Krish Corporation, Surat

In the result, all the three appeals of Revenue are dismissed

ITA 1810/AHD/2014[2011-12]Status: DisposedITAT Surat05 Oct 2018AY 2011-12

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकर अपील सं. / Ita No.1810/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner Of Income Tax, Vs. M/S. Krish Corporation, Central Circle-3, C-1175 To 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [Pan: Aahfk 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / Ita No.1811/Ahd/2014/Srt िनधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Sapnesh Sheth, C.A ""For Respondent: Smt. O.P. Singh, Sr. D.R
Section 132Section 132(4)Section 271A

…आयकर अपीलीय अिधकरण सूरत "ायपीठ, सूरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT "ी सी एम गग", "ाियक सद" एवं "ी ओ पी मीना, लेखा सद" के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1810/Ahd/2014/SRT िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commissioner of Income Tax, Vs. M/s. Krish Corporation, Central Circle-3, C-1175 to 1191, Surat. Radha Krishna Textile Market, Ring Road, Surat – 395 003. [PAN: AAHFK 9281C] (अपीलाथ"/Appellant) (#$थ"/Respondent) आयकर अपील सं. / ITA No.1811/Ahd/2014/SRT िनधा"रण वष" / Assessment Year: 2011-12 Asst. Commis…

ACIT, New Delhi vs. M/S Ssa, International Ltd., New Delhi

ITA 5051/DEL/2013[2010-11]Status: DisposedITAT Delhi30 May 2018AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 132Section 132(1)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5051/Del./2013 (ASSESSMENT YEAR : 2010-11) ACIT, Central Circle 7, vs. M/s. SSA International Ltd., New Delhi. M – 71, Market, Greater Kailash Part-II, New Delhi – 110 048. (PAN : AACCS2413A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Kapoor, Advocate Shri Sumit Lal Chandani, Advocate Ms. Ananya Kapoor, Advocate REVENUE BY : Shri S.S. Rana, CIT DR Date of Hearing : 26.04.2018 Date of Order : 30.05.2018 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The…

DCIT, New Delhi vs. M/S. Nkg Infrastructure Ltd., New Delhi

ITA 2733/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Nov 2017AY 2010-11

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: S/Shri Adesh Kumar JainFor Respondent: Ms. Shefali Swroop, CIT DR
Section 143Section 153ASection 271Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2730/Del./2014 (ASSESSMENT YEAR : 2008-09) ITA No.2731/Del./2014 (ASSESSMENT YEAR : 2009-10) ITA No.2732/Del./2014 (ASSESSMENT YEAR : 2010-11) ITA No.2733/Del./2014 (ASSESSMENT YEAR : 2011-12) DCIT, Central Circle 18, vs. M/s. NKG Infrastructure Ltd., New Delhi. 124, Ground Floor, World Trade Centre, Connaught Place, New Delhi – 110 001. (PAN : AAACN4109N) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri Adesh Kumar Jain, Rajat Jain and Akshant Jain, CAs REVEN…

DCIT, New Delhi vs. M/S. Nkg Infrastructure Ltd., New Delhi

ITA 2732/DEL/2014[2010-11]Status: DisposedITAT Delhi16 Nov 2017AY 2010-11

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: S/Shri Adesh Kumar JainFor Respondent: Ms. Shefali Swroop, CIT DR
Section 143Section 153ASection 271Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2730/Del./2014 (ASSESSMENT YEAR : 2008-09) ITA No.2731/Del./2014 (ASSESSMENT YEAR : 2009-10) ITA No.2732/Del./2014 (ASSESSMENT YEAR : 2010-11) ITA No.2733/Del./2014 (ASSESSMENT YEAR : 2011-12) DCIT, Central Circle 18, vs. M/s. NKG Infrastructure Ltd., New Delhi. 124, Ground Floor, World Trade Centre, Connaught Place, New Delhi – 110 001. (PAN : AAACN4109N) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri Adesh Kumar Jain, Rajat Jain and Akshant Jain, CAs REVEN…

DCIT, New Delhi vs. M/S. Nkg Infrastructure Ltd., New Delhi

ITA 2731/DEL/2014[2009-10]Status: DisposedITAT Delhi16 Nov 2017AY 2009-10

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: S/Shri Adesh Kumar JainFor Respondent: Ms. Shefali Swroop, CIT DR
Section 143Section 153ASection 271Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2730/Del./2014 (ASSESSMENT YEAR : 2008-09) ITA No.2731/Del./2014 (ASSESSMENT YEAR : 2009-10) ITA No.2732/Del./2014 (ASSESSMENT YEAR : 2010-11) ITA No.2733/Del./2014 (ASSESSMENT YEAR : 2011-12) DCIT, Central Circle 18, vs. M/s. NKG Infrastructure Ltd., New Delhi. 124, Ground Floor, World Trade Centre, Connaught Place, New Delhi – 110 001. (PAN : AAACN4109N) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri Adesh Kumar Jain, Rajat Jain and Akshant Jain, CAs REVEN…

DCIT, New Delhi vs. M/S. Nkg Infrastructure Ltd., New Delhi

ITA 2730/DEL/2014[2008-09]Status: DisposedITAT Delhi16 Nov 2017AY 2008-09

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: S/Shri Adesh Kumar JainFor Respondent: Ms. Shefali Swroop, CIT DR
Section 143Section 153ASection 271Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) BEFORE HON’BLE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2730/Del./2014 (ASSESSMENT YEAR : 2008-09) ITA No.2731/Del./2014 (ASSESSMENT YEAR : 2009-10) ITA No.2732/Del./2014 (ASSESSMENT YEAR : 2010-11) ITA No.2733/Del./2014 (ASSESSMENT YEAR : 2011-12) DCIT, Central Circle 18, vs. M/s. NKG Infrastructure Ltd., New Delhi. 124, Ground Floor, World Trade Centre, Connaught Place, New Delhi – 110 001. (PAN : AAACN4109N) (APPELLANT) (RESPONDENT) ASSESSEE BY : S/Shri Adesh Kumar Jain, Rajat Jain and Akshant Jain, CAs REVEN…

DCIT, New Delhi vs. Sh. M.L. Sehajpal, Chandigarh

In the result, the appeal of the Revenue is dismissed

ITA 6808/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Oct 2017AY 2010-11

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

Section 132(4)Section 271A

…ts:- 1. Neeraj Singhal Vs. ACIT (2013) 37 Taxman.com (Delhi-Trib.) 2. ACIT Vs. A.N. Annamalaisamy HUF 38 Taxman.com 440(Chennai- Trib) I have perused these decisions. Relevant portion of the judgment is reproduced as under :- a) Neeraj Singhal Vs. ACIT (2013) 37 Taxmann.com 189 (Delhi-Trib.) "16. In view of above facts of the present case wherefrom it is evident that during the course of search proceedings the authorized officer of the department had not raised any specific query regarding the manner in which the undisclosed income has been derived and on the contrary the assessee has tried to explain the earning…

Sh. Narendra Kumar Agarwal, New Delhi vs. DCIT, New Delhi

In the result, the appeals filed by the assessees are allowed

ITA 4107/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Oct 2017AY 2009-10

Bench: Sh. N.K.Saini & Sh.K.N.Charynarendra Kumar Agarwal, Vs Dcit, 5, Central Avenue, Central Circle-12, 1St Floor, Maharani Bagh, New Delhi-110055. New Delhi-110065. Pan-Adepa3716G (Appellant) (Respondent) Kishore Kumar Agarwal, Vs Dcit, B-308, New Friends Colony, Central Circle-12, New Delhi-110065. New Delhi-110055. Pan-Afipa5132Q (Appellant) (Respondent) Hemant Kumar Agarwal, Vs Dcit, 70, Nehru Nagar, Agra. Central Circle-12, Pan-Abhpa9867D New Delhi-110055. (Appellant) (Respondent) Appellant By Sh. Pankaj Garg, Adv. Respondent By M/S. Shefali Swroop, Cit Dr Date Of Hearing 14.09.2017 Date Of Pronouncement .09.2017 Order Per K.N.Charyall These Three Appeals Relating To Ay 2009-10 Are Filed Challenging The Orders Dated 19.05.2014 In The Cases Of Three Different Assessees Covered By The Search Operations Carried Out In Rajdarbar Group Of Cases On 31.07.2008. Facts Are

Section 271A

…nder made and was accepted by the AO without raising any queries, penalty u/s 271AAA is not justified. Further, reliance was placed on CIT vs Sudhir Jain [2014] 41 Taxmann.com 234 (Delhi High COurt); Neerat SInghal vs ACIT, Central Circle, New Delhi [2013] 37 Taxmann.com 189 (ITAT, Delhi); Pramod Kumar Jain vs DCIT [2013] 33 Taxmann.com 651 (ITAT, Cuttack); ACIT, Central Circle vs Munish Kumar Goyal [2014] 45 Taxmann.com 563 (ITAT, pg. 3 ITA No.4107- 4109/Del/2015 Chandigarh); and ACIT vs A.N.Annamalaisamy (HUF) [2013] 38 Taxmann.com 440 (ITAT, Chennai) for the principle that where the assessee having su…

Sh. Rakesh Kumar Garg, New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 673/DEL/2014[2009-10]Status: DisposedITAT Delhi29 May 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishirakesh Kumar Garg, Vs. Dcit, G-15, Maharani Bagh, Central Circle-12, New Delhi New Delhi Pan:Aadpg0991M (Appellant) (Respondent)

For Appellant: Sh. Sudesh Garg, CAFor Respondent: Sh. SS Rana, CIT DR
Section 132Section 132(4)Section 143(3)Section 271A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Rakesh Kumar Garg, Vs. DCIT, G-15, Maharani Bagh, Central Circle-12, New Delhi New Delhi PAN:AADPG0991M (Appellant) (Respondent) Assessee by : Sh. Sudesh Garg, CA Revenue by: Sh. SS Rana, CIT DR Date of Hearing 11/05/2017 Date of pronouncement 29/05/2017 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The assessee against the order of the ld CIT (A)-XXXI, prefers this appeal, new Delhi dated 27.11.2013 for the Assessment Year 2009-10. 2. The assessee has raised the following…

Hemant Kumar, Mumbai vs. ACIT Cen Cir 18 & 19, Mumbai

ITA 745/MUM/2015[2011-12]Status: DisposedITAT Mumbai19 Jul 2016AY 2011-12
For Appellant: Shri Rajesh ShahFor Respondent: Shri N. Sathya Moorthy-DR
Section 132Section 132(4)Section 143(3)Section 254(1)Section 271Section 271A

…आयकर अपीलीय अिधकरण, मुंबई “ई” खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं सी एवं सी सी. एन सी एन एन. "साद एन "साद "साद,"याियक "साद "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/745/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Hemant Kumar ACIT Central Circle-18 & 19 A-602, Swarna Bldg, Aayakar Bhavan, M.K. Road Vs. Sector-7, Kharghar Mumbai-40…

Neerat Singal v. ACIT (37 Taxmann.com 189) — Cited in 18 Judgments | BharatTax