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

Surya Processed Food Pvt. Ltd., New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, all the appeals of the assessees are allowed

ITA 1156/DEL/2019[2013-14]Status: DisposedITAT Delhi07 May 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’G’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER MS. SUCHITRA KAMBLE MS. SUCHITRA KAMBLE , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 1156/Del/2019 ITA ITA No No 1156/…

DCIT, New Delhi vs. Shri Lalit Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5590/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Sh. Anila Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5589/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Sh. Nitin Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5588/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Shri Jatin Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5587/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Smt. Rinku Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5586/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

DCIT, New Delhi vs. Smt. Shivali Mahajan, New Delhi

In the result, the appeals of the Revenue are dismissed and the cross-objections of the assessees are allowed

ITA 5585/DEL/2015[2006-07]Status: DisposedITAT Delhi19 Mar 2019AY 2006-07

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Kuldip Singh Shri Kuldip Singhshri Kuldip Singh Shri Kuldip Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’C’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND , JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER SHRI KULDIP SINGH SHRI KULDIP SINGH , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No 5585/Del/2015 ITA ITA No No 5585/Del/2015…

ACIT, Central Circle-15, New Delhi vs. Versatile Polytech P.Ltd, New Delhi

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 2257/DEL/2018[2009-10]Status: DisposedITAT Delhi15 Mar 2019AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2009-10 ACIT, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. PAN: AACCV1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. PAN: AACCV1244Q (Appellant) (Respondent) Assessee by : Shri V.K. Aggarwal, AR & Ms Shweta Bansal, CA Revenue by : Smt. Sulekha Verma, CIT, DR Date of Hear…

Versatile Polytech P.Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result, ITA No.2257/Del/2018 filed by the Revenue is dismissed and the

ITA 1088/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Mar 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2009-10 Acit, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. Pan: Aaccv1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. Acit, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. Pan: Aaccv1244Q (Appellant) (Respondent) Assessee By : Shri V.K. Aggarwal, Ar & Ms Shweta Bansal, Ca Revenue By : Smt. Sulekha Verma, Cit, Dr Date Of Hearing : 06.02.2019 Date Of Pronouncement : .03.2019 Order Per R.K. Panda, Am:

For Appellant: Shri V.K. Aggarwal, AR &For Respondent: Smt. Sulekha Verma, CIT, DR
Section 115JSection 132Section 132(3)Section 132(4)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2009-10 ACIT, Vs Versatile Polytech P. Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Superior House, Bangali Market, New Delhi. PAN: AACCV1244Q Assessment Year: 2014-15 Versatile Polytech P. Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Superior House, New Delhi. Bangali Market, New Delhi. PAN: AACCV1244Q (Appellant) (Respondent) Assessee by : Shri V.K. Aggarwal, AR & Ms Shweta Bansal, CA Revenue by : Smt. Sulekha Verma, CIT, DR Date of Hear…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 4966/DEL/2012[2007-08]Status: DisposedITAT Delhi10 Jan 2019AY 2007-08

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

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…th the higher official as well as before ld AO reiterated before CIT (A). In view of this, reliance on the above decision is misplaced. ITA Nos. 4964 to 4966/Del/2012 43 47. Second decision relied up on by revenue is in the case PCIT vs. Avinash Kumar Setia 81 Taxmann.com 486. In this case, statement was recorded during the survey and not during the search. Assessee made a statement after two months of survey on his own and assessee waited for two years to retract it. Assessee in that case pleaded that non-disclosure of sum in the return of income is a retraction by the assessee and retraction in writing was on…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 4965/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Jan 2019AY 2006-07

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

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…th the higher official as well as before ld AO reiterated before CIT (A). In view of this, reliance on the above decision is misplaced. ITA Nos. 4964 to 4966/Del/2012 43 47. Second decision relied up on by revenue is in the case PCIT vs. Avinash Kumar Setia 81 Taxmann.com 486. In this case, statement was recorded during the survey and not during the search. Assessee made a statement after two months of survey on his own and assessee waited for two years to retract it. Assessee in that case pleaded that non-disclosure of sum in the return of income is a retraction by the assessee and retraction in writing was on…

B.R. Associates Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 4964/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Jan 2019AY 2005-06

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

Section 10Section 132Section 153ASection 2(22)Section 234ASection 68

…th the higher official as well as before ld AO reiterated before CIT (A). In view of this, reliance on the above decision is misplaced. ITA Nos. 4964 to 4966/Del/2012 43 47. Second decision relied up on by revenue is in the case PCIT vs. Avinash Kumar Setia 81 Taxmann.com 486. In this case, statement was recorded during the survey and not during the search. Assessee made a statement after two months of survey on his own and assessee waited for two years to retract it. Assessee in that case pleaded that non-disclosure of sum in the return of income is a retraction by the assessee and retraction in writing was on…

DCIT, New Delhi vs. Sh. Rajiv Kumar Gupta, New Delhi

In the result, the appeal filed by the Assessee stands allowed and the

ITA 533/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132(4)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

Smt. Sushmita Gupta, New Delhi vs. ACIT, New Delhi

In the result, the appeal filed by the Assessee stands allowed and the

ITA 15/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Dec 2018AY 2009-10

Bench: Shri H.S. Sidhu & Shri N.S. Sainia.Y. : 2009-10 Smt. Sushmita Gupta, Vs. Acit, Cc-2, 100, Sunder Nagar, New Delhi New Delhi – 110 003 (Pan: Aczpg1440P) (Appellant) (Respondent) A.Y. : 2009-10 Dcit, Circle-32(1), Vs. Sh. Rajiv Kumar Gupta, Room No. 323, 3Rd Floor, 100, Sunder Nagar, Ara Centre New Delhi – 110 003 Jhandewalan Extn., (Pan: Aczpg1440P) New Delhi (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. & ShFor Respondent: Sh. S.S. Rana, CIT(DR)
Section 132(4)

…IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER A.Y. : 2009-10 SMT. SUSHMITA GUPTA, Vs. ACIT, CC-2, 100, SUNDER NAGAR, NEW DELHI NEW DELHI – 110 003 (PAN: ACZPG1440P) (Appellant) (Respondent) A.Y. : 2009-10 DCIT, CIRCLE-32(1), Vs. Sh. Rajiv Kumar Gupta, ROOM NO. 323, 3RD FLOOR, 100, SUNDER NAGAR, ARA CENTRE NEW DELHI – 110 003 JHANDEWALAN EXTN., (PAN: ACZPG1440P) NEW DELHI (APPELLANT) (RESPONDENT) Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by : Sh. S.S. Rana, CIT(DR) O R D E R PER H.S.…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

DCIT, New Delhi vs. M/S Sharp Menthol India Ltd., Delhi

Appeal is partly allowed for statistical purpose

ITA 3642/DEL/2008[2003-04]Status: DisposedITAT Delhi29 Nov 2018AY 2003-04

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3624/DEL/2008[2004-05]Status: DisposedITAT Delhi29 Nov 2018AY 2004-05

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

Sharp Menthol India Ltd., New Delhi vs. DCIT, New Delhi

Appeal is partly allowed for statistical purpose

ITA 3623/DEL/2008[2002-03]Status: DisposedITAT Delhi29 Nov 2018AY 2002-03

Bench: Shri R. K. Panda & Ms Suchitra Kamblesharp Mint Ltd. Vs Dcit (Formerly Known As Sharp Menthol Central Circle-22 India Ltd. & Thereafter As Sharp New Delhi Global Ltd.) 1St Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent) Dcit Vs Sharp Mint Ltd. Central Circle-22 1St Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (Appellant) (Respondent)

Section 132Section 143(3)Section 153ASection 80H

…DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and thereafter as Sharp New Delhi Global Ltd.) 1st Floor, Sagar Entre, Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) DCIT Vs Sharp Mint Ltd. Central Circle-22 1st Floor, Sagar Entre, New Delhi Plot No. 9, Gujranwalan Town New Delhi- 110009 (APPELLANT) (RESPONDENT) C.O No. 230/Del/2009 ( A.Y 2003-04) Sharp Mint Ltd. Vs DCIT (Formerly known as Sharp Menthol Central Circle-22 India Ltd. and t…

ACIT, New Delhi vs. Sh. Umesh Gupta, New Delhi

The appeal is allowed

ITA 3833/DEL/2013[2009-10]Status: DisposedITAT Delhi22 Oct 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishiacit, Vs. Umesh Gupta, Circle-39(1), W-33, Greater Kailash, New Delhi Part-I, New Delhi Pan: Aaepg4743J (Appellant) (Respondent)

For Appellant: Shri Anil Kumar Gupta, CAFor Respondent: Shri Vijay Varma, CIT DR
Section 132(4)Section 133A

…ACIT V Umesh Gupta AY 2009-10 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ACIT, Vs. Umesh Gupta, Circle-39(1), W-33, Greater Kailash, New Delhi Part-I, New Delhi PAN: AAEPG4743J (Appellant) (Respondent) Revenue by : Shri Vijay Varma, CIT DR Assessee by: Shri Anil Kumar Gupta, CA Shri Ajay Gupta, CA Date of Hearing 26/07/2018 Date of pronouncement 22/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the ld Assistant Commissioner of Income tax , Circle- 39(1), New Delhi [ The ld AO ] agai…