Para 71-75 ACIT v. Kences

308 ITR 230High Court2009#2445 most cited

What is Para 71-75 ACIT v. Kences authority for?

Undisclosed income cannot be added based solely on seized documents or notings/jottings without corroborative or direct evidence that these materialized into transactions.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

ACIT v. Kences · section 132 · seized documents · notings · jottings · corroborative evidence · addition · undisclosed income · presumption

Sections most often in play

Section 115BBESection 143(3)Section 132Section 132(4)Section 153ASection 292CSection 69CSection 139

Issues it is cited on

section 132(5)national tax tribunalsection 293section 65asection 100section 153(c)(1)section 94section 65b(4)abatement of assessmentsection 153b(1)(b)anonymous donationsection 74

Judgments citing Para 71-75 ACIT v. Kences

DCIT, Central Circle-6, Third Floor vs. Rama Shankar Khemka, Ganesh Bazar

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1005/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…mmon Cause (A Registered Society) and Others v. UOI following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bh…

DCIT, Central Circle-6, Third Floor vs. Rajesh Rani Khemka, Ganesh Bazar

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1004/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…mmon Cause (A Registered Society) and Others v. UOI following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bh…

DCIT, Central Circle-6, Income Tax Department vs. Payal Khemka, K

In the result, the appeal filed by the revenue and CO filed by the assessee are dismissed

ITA 1000/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit Vs. Payal Khemka Central Circle- 6 67/85-2 Jhun Bhawan, Natimalivaranashi Delhi Uttar Pradesh 221001 (Pan: Adtpj2728A) Dcit Vs. Pmk Impex Pvt. Ltd. Central Circle- 6 1 Tolstoy Marg, Connaught Place, Delhi New Delhi, Delhi 110001

For Appellant: Sh. Gautam Jain AdvFor Respondent: Sh. Jitender Singh, CIT DR
Section 132Section 132(4)

…mmon Cause (A Registered Society) and Others v. UOI following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 (extracted at page 305 of Paper Book) iii) 296 ITR 619 (Del) CIT v. Girish Chaudhary (extracted at page 306 of Paper Book) iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta (extracted at page 306-307 of Paper Book) v) 383 ITR 320 (Del) CIT. VatikaLandbase (P) Ltd. (extracted at pages 307-308 of Paper Book) vi) ITA No. 2/2014 (Del) dated 6.4.2015 Vatika Ltd. (Formerly VatikaLandbase (P) Ltd.) v. CIT (extracted at page 308 of Paper Book) 39 Khemka Group vii) 322 ITR 191 (Del) CIT v. Anil Bh…

Dodhia Synthetics Limited, Bhiwandi vs. DCIT-CC-3, Thane

The appeal of the assessee is Allowed on the

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

…dditions can be propounded on this regard on the basis of a mere 'dumb documents'. Reliance is placed on the decision of Hon'ble Delhi High Court in the case of Commissioner of Income-tax, Delhi (Central)-II vs. D.K. Gupta [2008] 174 Taxman 476 (Delhi)/(2009) 308 ITR 230 (Delhi High Court). The reliance is also placed on the decision of Hon'ble Jurisdictional ITAT Mumbai Bench in the case of Ms. Chhaya P. Gangar v. Deputy Commissioner of Income-tax [2017] 82 taxmann.com 315 (Mumbai)/[2017] 47 ITR(T) 328 (Mumbai - Trib.). 36. Our attention has also been drawn to para 91 of the appellate order (page 77), wherein t…

DCIT, Central Circle -3, Thane vs. Dodhia Synthetics Limited, Bhiwandi

The appeal of the assessee is Allowed on the

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

…no additions can be proposed on this regard in the basis of mere 'dumb documents'. Reliance is placed on the decision of Hon'ble Delhi High Court in the case of Commissioner of Income-tax, Delhi (Central)-II vs. D.K. Gupta [2008] 174 Taxman 476 (Delhi)/(2009) 308 ITR 230 (Delhi High Court). The reliance is also placed on the decision of Hon'ble Jurisdictional ITAT Mumbai Bench in the case of Ms. Chhaya P. Gangar v. Deputy Commissioner of Income-tax [2017] 82 taxmann.com 315 (Mumbai)/[2017] 47 ITR(T) 328 (Mumbai - Trib.). 36. Our attention has also been drawn to para 91 of the appellate order (page 77),wherein the…

Geeta Devi Agarwal, Jaipur vs. Income Tax Officer, ITO WD 1(4), Jpr, Jaipur

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2025[2017-18]Status: DisposedITAT Jaipur30 Jun 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 450/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Badri Lal Agarwal through Legal heir Smt. Geeta Devi G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ALGPA5194C अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Sh. S. B. Natani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, JCIT सुनवाई की तारीख /

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 143(2)Section 143(3)Section 68Section 69A

…ition of Rs. 3,05,00,000 made towards on money. e) Doon Valley Roller Flour Mills P limited Vs IAC (1989) 31 ITD 238 (Del) f) ACIT V Sri Radheshyam Poddar (1992 41 ITD 449 (Cal.) g) Kollipara Subba Rao Vs ITO (1990) 32 ITD 668 (hyd.) h) CIT V D K Gupta (2009) 308 ITR 230 (Del) i) Amar Natvarlal shah Vs ACIT (1997) 60 ITD 560 (Ahd) j) Brijlal Roopchand V ITO (1991) 40 TTJ (indore) 668 k) ACIT V Ashok Kumar Poddar (2008) 16 DTR (kol.) (Trib.) 55 Further it is submitted that the order passed by the learned CIT(A) is not in accordance with law as the same has been passed in the name of deceased whereas the assessee…

Surendra Pal Singh Sahni, Kota vs. Asstt. Commissioner of Income Tax, Central Circle, Kota

In the result, the appeal of the assessee is allowed

ITA 450/JPR/2024[2005-06]Status: FixedITAT Jaipur30 Jun 2025AY 2005-06

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. B. Natani, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 115BSection 143(2)Section 143(3)Section 68Section 69A

…ition of Rs. 3,05,00,000 made towards on money. e) Doon Valley Roller Flour Mills P limited Vs IAC (1989) 31 ITD 238 (Del) f) ACIT V Sri Radheshyam Poddar (1992 41 ITD 449 (Cal.) g) Kollipara Subba Rao Vs ITO (1990) 32 ITD 668 (hyd.) h) CIT V D K Gupta (2009) 308 ITR 230 (Del) i) Amar Natvarlal shah Vs ACIT (1997) 60 ITD 560 (Ahd) j) Brijlal Roopchand V ITO (1991) 40 TTJ (indore) 668 k) ACIT V Ashok Kumar Poddar (2008) 16 DTR (kol.) (Trib.) 55 Further it is submitted that the order passed by the learned CIT(A) is not in accordance with law as the same has been passed in the name of deceased whereas the assessee…

Brij Gopal Construction Company (P) Ltd., New Delhi vs. DCIT Central Circle-3, New Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 2363/DEL/2023[2021-22]Status: DisposedITAT Delhi20 Dec 2024AY 2021-22

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Nimisha Singh, CIT DR
Section 115BSection 132Section 139Section 153ASection 153DSection 69BSection 69C

…from the possession of the appellant, cannot form basis for making any addition. i) 291 ITR 36 (Del) CIT v KulwantRai ii) 293 ITR 43 (Del) CIT v. S.M. Aggarwal iii) 296 ITR 619 (Del) CIT v. GirishChaudhary iv) 305 ITR 245 (Del) CIT vs. VedParkashChaudhary v) 308 ITR 230 (Del) CIT vs. D.K. Gupta vi) 383 ITR 320 (Del) CIT v. VatikaLandbase (P) Ltd. vii) 393 ITR 276 (Bom) CIT v. Arpit Land (P) Ltd. viii) 332 ITR 468 (P&H) CIT v. Atam Valves (P) Ltd. ix) 212 Taxman 1 (Del) CIT v. Jai Pal Aggarwal x) 187 ITD 289 (Asr) Smt. HarmohinderKaur v. DCIT xi) 165 TTJ 145 (Del) ACIT v. SharadChaudhary II That statements record…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ered Society) and Others v. UOI (pages 138-146 of JPB) following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 ii) 296 ITR 619 (Del) CIT vs. Girish Chaudhary(pages 392-394 of JPB) iii) 305 ITR 245 (Del) CIT vs. Ved Parkash Chaudhary iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta(pages 201-203 of JPB) v) 322 ITR 391 (Del) CIT vs. Anil Bhalla vi) 212 Taxman 1 (Del) CIT vs. Jai Pal Aggarwal (pages 184-189 of JPB) 9. On appeal the Tribunal examined the seized document and found that the figures did not co-relate with any date or details nor was the document signed. It also referred to the details of…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ered Society) and Others v. UOI (pages 138-146 of JPB) following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 ii) 296 ITR 619 (Del) CIT vs. Girish Chaudhary(pages 392-394 of JPB) iii) 305 ITR 245 (Del) CIT vs. Ved Parkash Chaudhary iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta(pages 201-203 of JPB) v) 322 ITR 391 (Del) CIT vs. Anil Bhalla vi) 212 Taxman 1 (Del) CIT vs. Jai Pal Aggarwal (pages 184-189 of JPB) 9. On appeal the Tribunal examined the seized document and found that the figures did not co-relate with any date or details nor was the document signed. It also referred to the details of…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ered Society) and Others v. UOI (pages 138-146 of JPB) following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 ii) 296 ITR 619 (Del) CIT vs. Girish Chaudhary(pages 392-394 of JPB) iii) 305 ITR 245 (Del) CIT vs. Ved Parkash Chaudhary iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta(pages 201-203 of JPB) v) 322 ITR 391 (Del) CIT vs. Anil Bhalla vi) 212 Taxman 1 (Del) CIT vs. Jai Pal Aggarwal (pages 184-189 of JPB) 9. On appeal the Tribunal examined the seized document and found that the figures did not co-relate with any date or details nor was the document signed. It also referred to the details of…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…ered Society) and Others v. UOI (pages 138-146 of JPB) following the judgment in the case of CBI v. V.C. Shukla reported in 3 SCC 410 ii) 296 ITR 619 (Del) CIT vs. Girish Chaudhary(pages 392-394 of JPB) iii) 305 ITR 245 (Del) CIT vs. Ved Parkash Chaudhary iv) 308 ITR 230 (Del) CIT vs. D.K. Gupta(pages 201-203 of JPB) v) 322 ITR 391 (Del) CIT vs. Anil Bhalla vi) 212 Taxman 1 (Del) CIT vs. Jai Pal Aggarwal (pages 184-189 of JPB) 9. On appeal the Tribunal examined the seized document and found that the figures did not co-relate with any date or details nor was the document signed. It also referred to the details of…

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

…ustained. 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) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.20…

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

…ustained. 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) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.20…

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

…ustained. 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) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.20…

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

…ustained. 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) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.20…

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

…ustained. 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) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.20…

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

…ustained. 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) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.20…

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

…ustained. 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) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.20…

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

…ustained. 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) (x) CIT Vs. P.V. Kalyansundaram (in ITA Nos. 336/Del/2012 & 5515/Del/2013 dated 29.11.20…