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

Trilok Chand Chaudhary, New Delhi vs. ACIT, Central Circle- 26, New Delhi

ITA 5871/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Sept 2018AY 2012-13

Bench: Shri Bhavnesh Saini & Shri L.P. Sahuvs Mr. Trilok Chand Acit Chaudhary, Central Circle 26, 39, Gadai Pur, Mehrauli, New Delhi. New Delhi. 110030 Pan No. Aaepc0683P

Section 131Section 132Section 132(4)Section 139Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER vs Mr. Trilok Chand ACIT Chaudhary, Central Circle 26, 39, Gadai Pur, Mehrauli, New Delhi. New Delhi. 110030 PAN No. AAEPC0683P Assessee by Sh. Ved Jain, Adv. Revenue by Sh. S.S. Rana, CIT (DR) Date of Hearing 27.08.2018 Date of Pronouncement 20.09.2018 ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT (Appeals)-31, New Delhi dated 27.06.2017 for AY 2012- 13. 2. The facts of the case are that in this case r…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6592/DEL/2017[2015-16]Status: DisposedITAT Delhi05 Sept 2018AY 2015-16

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6591/DEL/2017[2014-15]Status: DisposedITAT Delhi05 Sept 2018AY 2014-15

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6590/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Sept 2018AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

ITO, New Delhi vs. Shri Sajjan Kumar Goel, New Delhi

In the result, appeal filed by Revenue is dismissed

ITA 850/DEL/2012[2003-04]Status: DisposedITAT Delhi02 Aug 2018AY 2003-04

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year 2003-04

For Appellant: Shri Ved Jain, AdvFor Respondent: Sh. S.S. Rana, CIT, D.R
Section 131Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year 2003-04 ITO, Ward 19(2) Sh. Sajjan Kumar Goel Room No.216, D Block vs. E 194, Ashok Vihar Vikas Bhawan Phase I I.P. Estate New Delhi 110 052 New Delhi 110 002 Pan: AAGPG0872J (Appellant) (Respondent) For Department : Sh. S.S. Rana, CIT, D.R. For Assessee : Shri Ved Jain, Adv. Date of Hearing : 19.06.2018 Date of Pronouncement : 02.08.2018 ORDER PER SUCHITRA KAMBLE, J.M. This appeal is filed by the Revenue against the order dated 02.12.2011 passe…

Smt. Ruchi Mittal, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2811/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

Smt. Radha Mital, New Delhi vs. DCIT, Faridabad

In the result, the ITA No

ITA 2810/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Hardik Bedi, Adv. &For Respondent: Ms. Paramita Tripathi, CIT(DR)
Section 139(1)Section 142(1)Section 153B(1)(b)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 RADHA MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: AAMPM9282G) (APPELLANT) (RESPONDENT) Assessment Year: 2013-14 RUCHIE MITAL, VS. DCIT, CC-1, 10-11, NELSON MANDELA MARG, FARIDABAD VASANT KUNJ, NEW DELHI (PAN: ADDPG0409P) (APPELLANT) (RESPONDENT) Assessee by : Sh. Hardik Bedi, Adv. & Sh. P.K. Kamal & Sh. Lalit Mohan, CA Revenue by : Ms. Paramita Tripathi, CIT(DR) ORDER PER H.S. SIDHU, JM…

DCIT, New Delhi vs. M/S. Puri Construction Pvt. Ltd., New Delhi

ITA 754/DEL/2015[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

M/S Puri Construction Ltd., New Delhi vs. DCIT, New Delhi

ITA 995/DEL/2011[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

DCIT, New Delhi vs. M/S Puri Construction Ltd., New Delhi

ITA 1327/DEL/2011[2006-07]Status: DisposedITAT Delhi27 Dec 2017AY 2006-07

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - Ii Circle - 18 New Delhi New Delhi Pan : Aaacp2760 K

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Smt. Aparna Karan- CIT [DR]
Section 132(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s Puri Construction Ltd Vs. The Dy. C.I.T W-82/A, Greater Kailash - II Circle - 18 New Delhi New Delhi PAN : AAACP2760 K ITA Nos. 754/DEL/2015 & 1327/DEL/2011 [Assessment Year: 2006-07] The Dy. C.I.T Vs. M/s Puri Construction Ltd Circle – 18 W-82/A, Greater Kailash - II New Delhi New Delhi PAN : AAACP2760 K [Appellant] [Respondent] Date of Hearing : 29.11.2017 Date of Pronouncement : 27.12.2017 Assessee by : Shri Salil…

Delicate Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3253/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 3185/DEL/2015 (A.Y .2011-12) Pavitra Realcon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AAFCP4838F (RESPONDENT) (APPELLANT) I.T.A .No. 3186/DEL/2015 (A.Y .2011-12) Design Infracon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AACCD8422A (RESPONDENT) (APPELLANT) I.T.A .No. 3253/DEL/2015 (A.Y .2011-12) Delicate Realtors Pvt. Ltd. Vs ACIT M-11, Middle…

Pavitra Realcon Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the three appeals filed by the respective assessees are allowed

ITA 3185/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A .No. 3185/Del/2015 (A.Y .2011-12)

Section 132Section 234BSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 3185/DEL/2015 (A.Y .2011-12) Pavitra Realcon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AAFCP4838F (RESPONDENT) (APPELLANT) I.T.A .No. 3186/DEL/2015 (A.Y .2011-12) Design Infracon Pvt. Ltd. Vs ACIT M-11, Middle Circle, Central Circle-32 Connaught Circus New Delhi New Delhi AACCD8422A (RESPONDENT) (APPELLANT) I.T.A .No. 3253/DEL/2015 (A.Y .2011-12) Delicate Realtors Pvt. Ltd. Vs ACIT M-11, Middle…