Parivar Properties (P) Ltd. v. Dy. CIT

41 Taxmann.com 485High Court2014#14228 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Parivar Properties (P) Ltd. v. Dy. CIT

UMESH DHONDIRAM SHINDE,,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are partly allowed

ITA 1367/PUN/2014[2008-09]Status: DisposedITAT Pune16 Mar 2018AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1363 To 1367/Pun/2014 यििाारण वषा / Assessment Years : 2004-05 To 2008-09

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Ajay Modi, JCIT
Section 132Section 153A

…confirmed the assessment made by the A.O. 3) On the facts and circumstances of the case and in law and as far as Ground No.1 & 2 above are concerned the reliance is placed on the ITAT judgments in the case of the Parivar Properties (P) Ltd. v. Dy. CIT (2014) 41 Taxmann.com 485 (Del-Trib) and Atul Barot v. Dy. CIT, ITAT Mumbai reported as (2014) 57 (II) ITCL 311 (Mum 'A’Trib). 4) On the facts and circumstances of the case and in law and considering the Ground No.1 to 3 above the following grounds emerge for consideration:- 4.1 Whether on the facts and circumstances of the case and in law the search and seizure ac…

UMESH DHONDIRAM SHINDE,,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are partly allowed

ITA 1366/PUN/2014[2007-08]Status: DisposedITAT Pune16 Mar 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1363 To 1367/Pun/2014 यििाारण वषा / Assessment Years : 2004-05 To 2008-09

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Ajay Modi, JCIT
Section 132Section 153A

…confirmed the assessment made by the A.O. 3) On the facts and circumstances of the case and in law and as far as Ground No.1 & 2 above are concerned the reliance is placed on the ITAT judgments in the case of the Parivar Properties (P) Ltd. v. Dy. CIT (2014) 41 Taxmann.com 485 (Del-Trib) and Atul Barot v. Dy. CIT, ITAT Mumbai reported as (2014) 57 (II) ITCL 311 (Mum 'A’Trib). 4) On the facts and circumstances of the case and in law and considering the Ground No.1 to 3 above the following grounds emerge for consideration:- 4.1 Whether on the facts and circumstances of the case and in law the search and seizure ac…

UMESH DHONDIRAM SHINDE,,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are partly allowed

ITA 1365/PUN/2014[2006-07]Status: DisposedITAT Pune16 Mar 2018AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1363 To 1367/Pun/2014 यििाारण वषा / Assessment Years : 2004-05 To 2008-09

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Ajay Modi, JCIT
Section 132Section 153A

…confirmed the assessment made by the A.O. 3) On the facts and circumstances of the case and in law and as far as Ground No.1 & 2 above are concerned the reliance is placed on the ITAT judgments in the case of the Parivar Properties (P) Ltd. v. Dy. CIT (2014) 41 Taxmann.com 485 (Del-Trib) and Atul Barot v. Dy. CIT, ITAT Mumbai reported as (2014) 57 (II) ITCL 311 (Mum 'A’Trib). 4) On the facts and circumstances of the case and in law and considering the Ground No.1 to 3 above the following grounds emerge for consideration:- 4.1 Whether on the facts and circumstances of the case and in law the search and seizure ac…

UMESH DHONDIRAM SHINDE,,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are partly allowed

ITA 1364/PUN/2014[2005-06]Status: DisposedITAT Pune16 Mar 2018AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1363 To 1367/Pun/2014 यििाारण वषा / Assessment Years : 2004-05 To 2008-09

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Ajay Modi, JCIT
Section 132Section 153A

…confirmed the assessment made by the A.O. 3) On the facts and circumstances of the case and in law and as far as Ground No.1 & 2 above are concerned the reliance is placed on the ITAT judgments in the case of the Parivar Properties (P) Ltd. v. Dy. CIT (2014) 41 Taxmann.com 485 (Del-Trib) and Atul Barot v. Dy. CIT, ITAT Mumbai reported as (2014) 57 (II) ITCL 311 (Mum 'A’Trib). 4) On the facts and circumstances of the case and in law and considering the Ground No.1 to 3 above the following grounds emerge for consideration:- 4.1 Whether on the facts and circumstances of the case and in law the search and seizure ac…

UMESH DHONDIRAM SHINDE,,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are partly allowed

ITA 1363/PUN/2014[2004-05]Status: DisposedITAT Pune16 Mar 2018AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1363 To 1367/Pun/2014 यििाारण वषा / Assessment Years : 2004-05 To 2008-09

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Ajay Modi, JCIT
Section 132Section 153A

…confirmed the assessment made by the A.O. 3) On the facts and circumstances of the case and in law and as far as Ground No.1 & 2 above are concerned the reliance is placed on the ITAT judgments in the case of the Parivar Properties (P) Ltd. v. Dy. CIT (2014) 41 Taxmann.com 485 (Del-Trib) and Atul Barot v. Dy. CIT, ITAT Mumbai reported as (2014) 57 (II) ITCL 311 (Mum 'A’Trib). 4) On the facts and circumstances of the case and in law and considering the Ground No.1 to 3 above the following grounds emerge for consideration:- 4.1 Whether on the facts and circumstances of the case and in law the search and seizure ac…

DCIT, NEW DELHI vs. M/S. ABHISAR BUILDWELL (P) LTD., DELHI

In the result, appeal of the Revenue is dismissed

ITA 4879/DEL/2014[2009-10]Status: DisposedITAT Delhi04 Oct 2017AY 2009-10

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2009-10 Vs. Abhisar Buildwell (Pvt.) Ltd., Dcit, Central Circle-4, New Delhi 1711, S.P. Mukherjee Marg, Delhi Pan : Aafca6845D (Appellant) (Respondent) Appellant By Smt. Aparna Karan, Cit(Dr) Respondent By None Date Of Hearing 11.09.2017 Date Of Pronouncement 04.10.2017 Order Per O.P. Kant, A.M.:

Section 132Section 142Section 153ASection 43(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 Vs. Abhisar Buildwell (Pvt.) Ltd., DCIT, Central Circle-4, New Delhi 1711, S.P. Mukherjee Marg, Delhi PAN : AAFCA6845D (Appellant) (Respondent) Appellant by Smt. Aparna Karan, CIT(DR) Respondent by None Date of hearing 11.09.2017 Date of pronouncement 04.10.2017 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 25/04/2014 passed by the Commissioner of Income Tax (Appeals) - XXXIII, New Delhi [in short ‘the CIT-(A…

SUBHASH KHATTAR,NEW DELHI vs. ACIT, NEW DELHI

Appeal is allowed

ITA 902/DEL/2015[2006-07]Status: DisposedITAT Delhi30 Jun 2016AY 2006-07

Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: 2006-07 Subhash Khattar, Vs. Acit, B-66, Naraina Ind. Area, Central Circle-18, Phase-Ii, New Delhi. New Delhi. (Pan: Aafpk3807R) (Appellant) (Respondent) Assessee By: Shri U.K. Shukla, Adv. Department By: Shri B.K. Singh, Cit( Dr) Date Of Hearing : 06 .04.2016 Date Of Pronouncement: 30 :06.2016 Order Per I.C. Sudhir:The Assessee Has Questioned First Appellate Order On Several Grounds Mainly Involving The Issues; (I) As To Whether Learned Cit(Appeals) Was Justified In Upholding The Validity Of Jurisdiction Of The Assessing Officer Assumed Under Sec. 153A & (Ii) The Addition Of Rs.3,21,000 Made On Account Of Unexplained Source Of Investment In Cash In A Project On The Basis Of Material Found During The Search At The Premises Of Aerens Group. 2. Heard & Considered The Arguments Advanced By The Parties In View Of Orders Of The Authorities Below, Material Available On Record & The Decisions Relied Upon.

For Appellant: Shri U.K. Shukla, AdvFor Respondent: Shri B.K. Singh, CIT( DR)
Section 153A

…assessment was pending on the date of search i.e. 10.02.2012 at the premises of the assessee. The Learned AR placed reliance on the following decisions: i) Sanjay Agarwal vs. DCIT (2014) – 47 Taxmann.com 210 (Del.); ii) Parivar Properties Pvt. Ltd. Vs. DCIT – 41 Taxmann.com 485 (Del); iii) Atul Barut Vs. DCIT – 44 Taxmann.com 167 (Mum.); iv) CIT vs. Kabul Chawla – ITA No. 707, 709 & 713 of 2014 – judgment dated 08.08.2015 (Del.); v ) CIT vs. Prem Prakash Nagpal (2013) – Taxmann.com 353 6 (Del.); vi) CIT vs. Alpha Impex Pvt. Ltd. – 45 Taxmann.com 2015 (Bom); vii) CIT vs. S.M. Aggarwal – 293 ITR 43 (Del.); etc. 6…

Parivar Properties (P) Ltd. v. Dy. CIT (41 Taxmann.com 485) — Cited in 7 Judgments | BharatTax