PCIT v. Avinash Kumar Setia

81 Taxmann.com 476High Court2017#953 most cited

What is PCIT v. Avinash Kumar Setia authority for?

An addition to income made based on a statement is justified, especially when such statement is corroborated by evidence found during a search operation, such as digital data and employee confirmations.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Avinash Kumar Setia · Section 132(4) statement · addition based on statement · corroboration of evidence · search assessment · Section 153A · digital evidence · pen drive evidence · justified additions · Delhi High Court

Sections most often in play

Section 132(4)Section 143(3)Section 153ASection 132Section 142(1)Section 69Section 153CSection 56
Read the full judgment

Issues it is cited on

section 133(a)abatement of assessmentsection 114(e)section 79section 153b(1)(a)time barred assessmentsection 148(1)retracted statementsection 153(1)(a)section 65bbona fide mistakestatement under section 132(4)

Judgments citing PCIT v. Avinash Kumar Setia

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 111/CHANDI/2023[2020-21]Status: DisposedITAT Chandigarh15 Apr 2024AY 2020-21

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 110/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh15 Apr 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 109/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh15 Apr 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 108/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh15 Apr 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 107/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh15 Apr 2024AY 2016-17

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 106/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh15 Apr 2024AY 2015-16

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

Sh. Parshotam Lal, Ludhiana vs. DCIT, CC-1, Ludhiana

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

ITA 105/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh15 Apr 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Kusum, CIT, DR
Section 115BSection 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 105 To 111/Chd/2023 िनधा"रण वष" / Assessment Year : 2014-15 To 2020-21 Shri Parshotam Lal बनाम The DCIT S/o Shri Raj Kumar Central Circle-1, Ludhiana H.No. 8/152, Mandi Mullanpur, Ludhiana – 141101, Punjab "थायी लेखा सं./PAN NO: BCPPL1074H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehga…

M/S Mars Coionizer P Ltd, Raipur vs. ACIT Central -II, Raipur

Appeal is allowed in terms mentioned above

ITA 113/IND/2020[2013-14]Status: DisposedITAT Indore04 Apr 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2013-14 M/S. Mars Colonizer Acit, Central-2, Private Limited, Bhopal C/O Hotel Amit Regency, बनाम/ Saibaba Complex, Vs. Moti Bag Chowk, Raipur (Appellant/Assessee) (Respondent/Revenue) Pan: Aafca 6847 B Assessee By Shri Hitesh Chimnani & Shri Yash Kukreja, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.02.2024 Date Of Pronouncement 04.04.2024

Section 132Section 133ASection 143(2)Section 143(3)

…filed a written-note. His thrust of argument, supported by following decisions, is such that the retraction made after 2-3 years of surrender is not acceptable or the retraction cannot make the statement unacceptable: (i) PCIT Vs. Avinash Kumar Setia (2017) 81 Taxmann.com 476 (Delhi HC) (ii) Navdeep Dhingra Vs. CIT (2015) 56 Taxmann.com 75 (P&H HC) Page 15 of 21 M/s Mars Colonizers Private Limited, Raipur vs. ACIT, Central-2, Bhopal. ITA No. 113/Ind/2020 – AY 2013-14 (iii) Sanjeev Agarwal Vs. ITSC (2015) 56 Taxmann.com 214 (Allahabad HC) (iv) Rajhans Towers (P) Ltd. Vs. CIT (2015) 56 Taxmann.com 67 (Delhi H…

Sh. Lachhman Dass Bansal, Barnala vs. DCIT, Central Circle, Patiala

The appeal of the assessee is partly allowed

ITA 34/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh12 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. D.R
Section 115BSection 133ASection 143(1)Section 143(2)Section 69Section 69A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 34/Chd/2023 िनधा"रण वष" / Assessment Year : 2018-19 Shri Lachhman Dass Bansal बनाम The DCIT Prop. M/s Yuvraj Plastics Central Circle, Patiala Opposite Prabhat Cinema, Barnala- 148101, Punjab "थायी लेखा सं./PAN NO: AACCA9036F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. A…

The DCIT Central-3, Indore vs. M/S Hanuman Proessor, Burhanpur

ITA 169/IND/2023[2020-21]Status: DisposedITAT Indore30 Nov 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year: 2020-21 Dy. Cit, M/S.Hanuman Processors, Central-3, Alamganj, बनाम/ Indore. Burhanpur Vs. (Revenue / Appellant) (Assessee / Respondent) Pan: Aaafh7777 F

Section 115BSection 133ASection 143(2)Section 143(3)Section 69B

…आयकरअपीलीयअिधकरण,इंदौर"ायपीठ,इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2020-21 Dy. CIT, M/s.Hanuman Processors, Central-3, Alamganj, बनाम/ Indore. Burhanpur Vs. (Revenue / Appellant) (Assessee / Respondent) PAN: AAAFH7777 F C.O.No.7/Ind/2023 (Arising out of ITA No. 169/Ind/2023) Assessment Year: 2020-21 M/s.Hanuman Processors, Dy. CIT, Alamganj, Central-3, बनाम/ Burhanpur Indore. Vs. (CrossObjector/ Appellant) (Revenue / Respondent) Revenue by Shri Ashish Porwal, Sr. DR Assessee by Shri P.D.…

Shambhu Prasad Rastogi, Mirzapur vs. ITO, Range 3(4), Mirzapur

In the result, the appeal of the assessee is allowed

ITA 66/ALLD/2023[2012-13]Status: DisposedITAT Allahabad12 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi Ito, Range-3(4) Prop. M/S. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aanpr8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Ms. Nita Goyal Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 05/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A), Lucknow-03 Dated 29.03.2023 For Ay. 2012-13. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Addition Of Rs.1,84,080/- On Account Of Alleged Excess Stock-In-Trade On The Date Of Survey (I.E. On 06.01.2012).

For Appellant: Ms. Nita GoyalFor Respondent: Shri A. K. Singh (Sr. DR)
Section 131Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.66/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2012-13) बनधम/ Shambhu Prasad Rastogi ITO, Range-3(4) Prop. M/s. Rastogi Sarraf, Aayakar Bhawan, Mahant Vs. Dhundhi Katara, Mirzapur- Shivala, Mirzapur- 231001. 231307. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AANPR8527Q (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Ms. Nita Goyal Revenue by: Shri A. K. Singh (Sr. DR) सुनवाई की तारीख / Date of Hearing: 05/09/2023 घोषणा की तारीख /Date of Pronouncement: 12/09/2023 आदेश / O R D E R…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 1849/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6032/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6031/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6030/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6029/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 6028/DEL/2016[2009-10]Status: DisposedITAT Delhi17 Apr 2023AY 2009-10

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4652/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4651/DEL/2016[2011-12]Status: DisposedITAT Delhi17 Apr 2023AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…

ACIT, New Delhi vs. Sh. Vikram Dhirani, New Delhi

ITA 4650/DEL/2016[2010-11]Status: DisposedITAT Delhi17 Apr 2023AY 2010-11

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Sh. Vikram Dhirani Vs. ACIT, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) PAN : AHTPD6528L New Delhi ITA No.4647 to 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 ACIT, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 PAN : AHTPD6528L ITA No.4475/Del/2016, A.Y. 2007-08 ITA No.1092/Del/2017, A.Y. 2007-08 Sh. Vikram Dhi…