PCIT v. Anand Kumar Jain

432 ITR 384High Court2021#535 most cited

What is PCIT v. Anand Kumar Jain authority for?

A statement recorded under Section 132(4) from a third party, lacking corroborative evidence, does not constitute sufficient incriminating material to assume jurisdiction or make additions in an assessment under Section 153A or 153C.

180

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2021 to 2026.

Also referred to as

PCIT v. Anand Kumar Jain · Section 153C · Section 153A · Section 132(4) statement · third-party statement · corroborative evidence · incriminating material · search assessment · accommodation entries · jurisdiction 153C

Also reported as

2021 SCC OnLine DEL 317499 Taxmann.com 426

Sections most often in play

Section 143(3)Section 153ASection 153CSection 132(4)Section 132Section 68Section 143(2)Section 147
Read the full judgment

Issues it is cited on

section 158bb(1)section 158b(b)section 10(26)retraction of statementsection 158bbstatement under section 132(4)section 127(2)section 153(a)section 158bcretracted statementsection 132(4)section 158

Judgments citing PCIT v. Anand Kumar Jain

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangaluru

In the result, appeals of the assessee in ITA Nos

ITA 431/BANG/2024[2013-14]Status: DisposedITAT Bangalore03 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Narendra Sharma, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 132Section 132(4)Section 153ASection 153DSection 234A

…t in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. [Emphasis in bold and underline supplied] (vi) Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment.” [Emphas…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 382/BANG/2024[2018-19]Status: DisposedITAT Bangalore03 Jul 2024AY 2018-19

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…rt in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. (vi) [Emphasis in bold and underline supplied] Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment." [Emphasi…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 376/BANG/2024[2017-18]Status: DisposedITAT Bangalore03 Jul 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 132Section 153(1)Section 153ASection 153C

…rt in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. (vi) [Emphasis in bold and underline supplied] Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment." [Emphasi…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 375/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…f the assessee by the judgment of this Court in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. (vi) Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment." [Emphasi…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 374/BANG/2024[2015-16]Status: DisposedITAT Bangalore03 Jul 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…rt in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. (vi) [Emphasis in bold and underline supplied] Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment." [Emphasi…

M/S. Kesar Marble and Granites Ltd., Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

ITA 373/BANG/2024[2014-15]Status: DisposedITAT Bangalore03 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

Section 132Section 153(1)Section 153ASection 153C

…rt in the case of Kabul Chawla (supra) and Pr. CIT v. Meeta Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526/295 CTR 466. [Emphasis in bold and underline supplied] (vi) Honourable Delhi High Court in the case of Pr. CIT v. Anand Kumar Jain [2021] 432 ITR 384 held as under: “This statement certainly has the evidentiary value and relevance as contemplated under the explanation to section 132(4) of the Act. However, this statement cannot, on a standalone basis, without reference to any other material discovered during search and seizure operations, empower the AO to frame the block assessment." [Emphasi…

Kodali Suresh Babu, Labbipet vs. Income Tax Officer Ward (International Taxation), Vijayawada

In the result, appeal of the assessee is allowed

ITA 231/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam18 Apr 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T. (It). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), Pan: Atwpk 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुिवधईकीतधरीख/ Date Of Hearing : 26/03/2024 घोर्णधकीतधरीख/Date Of : 18/04/2024 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 69

…आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T. (IT). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), PAN: ATWPK 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओ…

Shri Rakesh Kumar Kataria, Chandigarh vs. DCIT-CC-1, Chandigarh

In the result, appeal is allowed as indicated

ITA 159/CHANDI/2020[2012-13]Status: DisposedITAT Chandigarh15 Apr 2024AY 2012-13

Bench: Shri A.D. Jain & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 159/Chd/2020 "नधा"रण वष" / Assessment Year : 2012-13 Shri Rakesh Kumar Kataria Vs. The Dcit, Central Circle, बनाम Chandigarh Sco 862, Prop. Subhinfra, Ist Floor, Nac, Manimajra, Chandigarh "थायी लेखा सं./Pan No: Aespk5238A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Sh. Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Dharamvir, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05.03.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.04.2024 आदेश/Order

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 132Section 132ASection 143(3)Section 153C

…lowing the procedure mandated u/s 153C; and that therefore, the impugned assessment framed u/s 143(3), and not u/s 153C, is illegal and deserves to be quashed. 4.5 The ld. Counsel for the Assessee has placed reliance on: i) ‘PCIT vs Anand Kumar Jain (HUF)’, 432 ITR 384 (Delhi). ii) ‘VSL Mining Company Pvt. Ltd. & Anr. Vs. DCIT’, [(2019) 56 CCH 197] (Bang. Trib.). iii) ‘Sanjay Singhal (HUF) vs. DCIT’, [(2020) 81 ITR (Trib) 377 (Chd)]. iv) ‘PCIT vs. Hitesh Ashok Vaswani’ [SCA No. 11998/2023] dated 02.11.2023. 4.6 It has been contended that therefore, the assessment framed by the Assessing Officer u/s 143(3) deser…

Divya Exim Pvt. Ltd., New Delhi vs. DCIT, Central Circle- 25, New Delhi

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

ITA 7442/DEL/2018[2010-11]Status: DisposedITAT Delhi15 Jan 2024AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2010-11 Divya Exim Pvt. Ltd. Dcit C/O. Kapil Goel, Adv. Central Circle – 25 F-26/124, Sector – 7 New Delhi Rohini, New Delhi-85 2. 2014-15 Renu Jain -Do- C/O. Kapil Goel, Adv. F-26/124, Sector – 7 Rohini, New Delhi-85 3. -Do- Nisha Jain -Do- C/O. Kapil Goel, Adv. F-26/124, Sector – 7 Rohini, New Delhi-85 Assessee By Shri Kapil Goel, Adv. Revenue By Shri T. James Singson, Cit-D.R. Date Of Hearing: 08.01.2024 Date Of Pronouncement: 15.01.2024

Section 132Section 132(4)Section 143(3)Section 153ASection 153C

…submitted that in these facts, it is not permissible for the AO to incriminating material found in the course of search. The learned Counsel referred to the judgement delivered by Hon’ble Delhi High Court in the case of CIT vs. Anand Kumar Jain HUF and others 432 ITR 384 where in the context of same search and in the same fact situation, the Hon’ble High Court observed that additions on the basis of statement recorded in a separate search action in the case of a third person is not permissible in section 153A proceedings. The Hon’ble High Court observed that the statement of third person cannot be construed as an…

Nisha Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

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

ITA 5957/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2024AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2010-11 Divya Exim Pvt. Ltd. Dcit C/O. Kapil Goel, Adv. Central Circle – 25 F-26/124, Sector – 7 New Delhi Rohini, New Delhi-85 2. 2014-15 Renu Jain -Do- C/O. Kapil Goel, Adv. F-26/124, Sector – 7 Rohini, New Delhi-85 3. -Do- Nisha Jain -Do- C/O. Kapil Goel, Adv. F-26/124, Sector – 7 Rohini, New Delhi-85 Assessee By Shri Kapil Goel, Adv. Revenue By Shri T. James Singson, Cit-D.R. Date Of Hearing: 08.01.2024 Date Of Pronouncement: 15.01.2024

Section 132Section 132(4)Section 143(3)Section 153ASection 153C

…submitted that in these facts, it is not permissible for the AO to incriminating material found in the course of search. The learned Counsel referred to the judgement delivered by Hon’ble Delhi High Court in the case of CIT vs. Anand Kumar Jain HUF and others 432 ITR 384 where in the context of same search and in the same fact situation, the Hon’ble High Court observed that additions on the basis of statement recorded in a separate search action in the case of a third person is not permissible in section 153A proceedings. The Hon’ble High Court observed that the statement of third person cannot be construed as an…

Renu Jain, Delhi vs. DCIT, Central Circle-25, New Delhi

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

ITA 5952/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2024AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediasl. Ita/Co No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2010-11 Divya Exim Pvt. Ltd. Dcit C/O. Kapil Goel, Adv. Central Circle – 25 F-26/124, Sector – 7 New Delhi Rohini, New Delhi-85 2. 2014-15 Renu Jain -Do- C/O. Kapil Goel, Adv. F-26/124, Sector – 7 Rohini, New Delhi-85 3. -Do- Nisha Jain -Do- C/O. Kapil Goel, Adv. F-26/124, Sector – 7 Rohini, New Delhi-85 Assessee By Shri Kapil Goel, Adv. Revenue By Shri T. James Singson, Cit-D.R. Date Of Hearing: 08.01.2024 Date Of Pronouncement: 15.01.2024

Section 132Section 132(4)Section 143(3)Section 153ASection 153C

…submitted that in these facts, it is not permissible for the AO to incriminating material found in the course of search. The learned Counsel referred to the judgement delivered by Hon’ble Delhi High Court in the case of CIT vs. Anand Kumar Jain HUF and others 432 ITR 384 where in the context of same search and in the same fact situation, the Hon’ble High Court observed that additions on the basis of statement recorded in a separate search action in the case of a third person is not permissible in section 153A proceedings. The Hon’ble High Court observed that the statement of third person cannot be construed as an…

Assistant Commissioner of Income-Tax, Central Circle-3, Surat vs. Antique Exim Pvt. Ltd., Surat

In the result, appeals filed by the Assessee in ITA Nos

ITA 525/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia ( 82 taxmann.com 287 (Delhi HC),  PCIT Vs Saumya Construction ( 81 taxmann.com 292 Guj HC),  CIT Vs Raman bhai patel (…

Assistant Commissioner of Income-Tax, Central Circle-2, Surat vs. Tanman Jewels Pvt. Ltd., Surat

In the result, appeals filed by the Assessee in ITA Nos

ITA 521/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia ( 82 taxmann.com 287 (Delhi HC),  PCIT Vs Saumya Construction ( 81 taxmann.com 292 Guj HC),  CIT Vs Raman bhai patel (…

ACIT, Central Circle-3, Surat vs. Nobal Jewels Pvt. Ltd., Surat

In the result, appeals filed by the Assessee in ITA Nos

ITA 518/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia ( 82 taxmann.com 287 (Delhi HC),  PCIT Vs Saumya Construction ( 81 taxmann.com 292 Guj HC),  CIT Vs Raman bhai patel (…

Assistant Commissioner of Income Tax, Central Circle-2, Surat vs. Saffron Gems Pvt. Ltd., Surat

In the result, appeals filed by the Assessee in ITA Nos

ITA 512/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia ( 82 taxmann.com 287 (Delhi HC),  PCIT Vs Saumya Construction ( 81 taxmann.com 292 Guj HC),  CIT Vs Raman bhai patel (…

Nobal Jewels Pvt Ltd, Surat vs. Asst Commissioner of Income Tax, Surat

In the result, appeals filed by the Assessee in ITA Nos

ITA 468/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia ( 82 taxmann.com 287 (Delhi HC),  PCIT Vs Saumya Construction ( 81 taxmann.com 292 Guj HC),  CIT Vs Raman bhai patel (…

Tanman Jewels Pvt Ltd, Surat vs. Asst. Commissioner of Income Tax, Central Circle-2, Surat

In the result, appeals filed by the Assessee in ITA Nos

ITA 446/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia ( 82 taxmann.com 287 (Delhi HC),  PCIT Vs Saumya Construction ( 81 taxmann.com 292 Guj HC),  CIT Vs Raman bhai patel (…

Antique Exim Pvt. Ltd, Surat vs. Asstt. Commissioner of Income Tax, Central Circle-3, Surat

In the result, appeals filed by the Assessee in ITA Nos

ITA 445/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia ( 82 taxmann.com 287 (Delhi HC),  PCIT Vs Saumya Construction ( 81 taxmann.com 292 Guj HC),  CIT Vs Raman bhai patel (…

Saffron Gems Pvt Ltd, Surat vs. Asst. Commissioner of Income Tax, Central Circle-2, Surat

In the result, appeals filed by the Assessee in ITA Nos

ITA 444/SRT/2023[2018-19]Status: DisposedITAT Surat23 Nov 2023AY 2018-19

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Pawan Jagetia, CA
Section 139Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 153(1)

…Munisuvrat Corporation (115 taxmann.com 265 SC),  PCIT Vs Himanshu Chandulal Patel (108 CCH 0019 SC),  PCIT Vs Himanshu Chandulal Patel ( 419 ITR 132 Guj),  Anil Kumar Gopikrishan Aggarwal Vs ACIT ( 106 taxmann.com 137 Guj HC),  PCIT Vs Ananad Kumar Jain 432 ITR 384 Delhi HC,  CIT Vs Renu Construction Pvt Ltd ( 99 taxamann.com426 ( Delhi HC),  CIT Vs Harjeev Aggarwal (70 taxmann.com 95 Delhi HC),]  PCIT Vs Allied Perfumes Pvt Ltd ( 124 taxmann.com 358 Delhi HC),  PCIT Vs Meeta Gutgutia ( 82 taxmann.com 287 (Delhi HC),  PCIT Vs Saumya Construction ( 81 taxmann.com 292 Guj HC),  CIT Vs Raman bhai patel (…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…