PCIT v. Jay Ambey Aromatics

156 Taxmann.com 691Supreme Court of India2023#2846 most cited

What is PCIT v. Jay Ambey Aromatics authority for?

The Supreme Court decision in Pr. CIT vs. Jay Ambey Aromatics is cited as authority for the principles laid down in related Supreme Court judgments concerning assessment proceedings.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Pr. CIT vs. Jay Ambey Aromatics · 156 Taxmann.com 691 · SC · section 147 · section 153A · search and seizure · reassessment · assessment procedure · income tax law

Sections most often in play

Section 147Section 153ASection 148Section 153CSection 1961Section 143(3)Section 132Section 10(38)

Issues it is cited on

section 153cofsection 127(2)(a)cash found during searchsection 153aofjewellery found during searchsection 124(3)(a)warrant of authorisationsection 127(2)section 158bb(1)section 150unexplained jewellerysanction under section 151

Judgments citing PCIT v. Jay Ambey Aromatics

Shashi Agarwal, Lucknow vs. DCIT, Central Circle-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 198/LKW/2023[2015-16]Status: DisposedITAT Lucknow07 Oct 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 Smt. Shashi Agarwal, Vs. Dy.C.I.T., 5th Floor, Tuba Palace, Central Circle-1, 15, Madan Mohan Malviya Marg, Lucknow. Lucknow. PAN:ACUPA3714B (Appellant) (Respondent) Appellant by Shri Akshay Agrawal, Advocate Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been fil…

Kasusalya Avenues Private Limited, Karimnagar vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 685/HYD/2020[2018-19]Status: DisposedITAT Hyderabad04 Sept 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER ITA Nos.681 to 685/Hyd/2020 Assessment Years: 2012-13, 2013-14 and 2016-17 to 2018-19 M/s. Kausalya Avenues Private Vs. The Deputy Commissioner of Limited, Income Tax, Karimnagar – 505001. Central Circle – 2(3), Hyderabad. PAN - AAHCS7469R (Appellant / Assessee) (Respondent) Assessee by: Shri S. Ramarao, Advocate Revenue by: Ms. Reema Yadav, Sr.AR. Date of hearing: 01.08.2024 & 12.08.2024 04.09.2024 Date of pr…

Kasusalya Avenues Private Limited, Karimnagar vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 684/HYD/2020[2017-18]Status: DisposedITAT Hyderabad04 Sept 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER ITA Nos.681 to 685/Hyd/2020 Assessment Years: 2012-13, 2013-14 and 2016-17 to 2018-19 M/s. Kausalya Avenues Private Vs. The Deputy Commissioner of Limited, Income Tax, Karimnagar – 505001. Central Circle – 2(3), Hyderabad. PAN - AAHCS7469R (Appellant / Assessee) (Respondent) Assessee by: Shri S. Ramarao, Advocate Revenue by: Ms. Reema Yadav, Sr.AR. Date of hearing: 01.08.2024 & 12.08.2024 04.09.2024 Date of pr…

Kasusalya Avenues Private Limited, Karimnagar vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 683/HYD/2020[2016-17]Status: DisposedITAT Hyderabad04 Sept 2024AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER ITA Nos.681 to 685/Hyd/2020 Assessment Years: 2012-13, 2013-14 and 2016-17 to 2018-19 M/s. Kausalya Avenues Private Vs. The Deputy Commissioner of Limited, Income Tax, Karimnagar – 505001. Central Circle – 2(3), Hyderabad. PAN - AAHCS7469R (Appellant / Assessee) (Respondent) Assessee by: Shri S. Ramarao, Advocate Revenue by: Ms. Reema Yadav, Sr.AR. Date of hearing: 01.08.2024 & 12.08.2024 04.09.2024 Date of pr…

Kasusalya Avenues Private Limited, Karimnagar vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 682/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Sept 2024AY 2013-14

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER ITA Nos.681 to 685/Hyd/2020 Assessment Years: 2012-13, 2013-14 and 2016-17 to 2018-19 M/s. Kausalya Avenues Private Vs. The Deputy Commissioner of Limited, Income Tax, Karimnagar – 505001. Central Circle – 2(3), Hyderabad. PAN - AAHCS7469R (Appellant / Assessee) (Respondent) Assessee by: Shri S. Ramarao, Advocate Revenue by: Ms. Reema Yadav, Sr.AR. Date of hearing: 01.08.2024 & 12.08.2024 04.09.2024 Date of pr…

Kasusalya Avenues Private Limited, Karimnagar vs. Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 681/HYD/2020[2012-13]Status: DisposedITAT Hyderabad04 Sept 2024AY 2012-13

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Ms. Reema Yadav, Sr.AR
Section 132Section 143(3)Section 14ASection 36(1)(iii)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER ITA Nos.681 to 685/Hyd/2020 Assessment Years: 2012-13, 2013-14 and 2016-17 to 2018-19 M/s. Kausalya Avenues Private Vs. The Deputy Commissioner of Limited, Income Tax, Karimnagar – 505001. Central Circle – 2(3), Hyderabad. PAN - AAHCS7469R (Appellant / Assessee) (Respondent) Assessee by: Shri S. Ramarao, Advocate Revenue by: Ms. Reema Yadav, Sr.AR. Date of hearing: 01.08.2024 & 12.08.2024 04.09.2024 Date of pr…

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1871/DEL/2023[2006-07]Status: DisposedITAT Delhi30 Aug 2024AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 925/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 924/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 923/DEL/2018[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 922/DEL/2018[2009-10]Status: DisposedITAT Delhi30 Aug 2024AY 2009-10

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 921/DEL/2018[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 920/DEL/2018[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3285/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6610/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6608/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle- 26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6605/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Aug 2024AY 2008-09

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6604/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Aug 2024AY 2007-08

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

Samit Ray, Kolkata vs. DCIT, Cen. Cir. 3(4), Kolkata

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

ITA 780/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

…ITA No. 778/KOL/2024 (A.Y. 2014-2015)- Arati Ray ITA No. 779/KOL/2024 (A.Y. 2014-2015)-Mallika Roy ITA No. 780/KOL/2024 (A.Y. 2014-2015)-Samit Ray THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member I.T.A. No. 778/KOL/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [PAN:ADOPR8465R] -Vs.- Deputy Commissioner of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5th Floor, Kolkata-700107 & I.T.…

Malika Roy, Kolkata vs. DCIT, Cen. Cir. 3(4), Kolkata

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

ITA 779/KOL/2024[2014-15]Status: DisposedITAT Kolkata10 Jul 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 778/Kol/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Adopr8465R] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 779/Kol/2024 Assessment Year: 2014-2015 Mallika Roy,…………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [Pan:Acgpr7888F] -Vs.- Deputy Commissioner Of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5Th Floor, Kolkata-700107 & I.T.A. No. 780/Kol/2024 Assessment Year: 2014-2015 1

Section 139(1)Section 144Section 153ASection 153DSection 263

…ITA No. 778/KOL/2024 (A.Y. 2014-2015)- Arati Ray ITA No. 779/KOL/2024 (A.Y. 2014-2015)-Mallika Roy ITA No. 780/KOL/2024 (A.Y. 2014-2015)-Samit Ray THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Sanjay Awasthi, Accountant Member I.T.A. No. 778/KOL/2024 Assessment Year: 2014-2015 Arati Ray,………………………………..……………Appellant 11/1, Dishari Bhawan, B.T. Road, Belghoria, Kolkata-700056 [PAN:ADOPR8465R] -Vs.- Deputy Commissioner of Income Tax,…..…Respondent Central Circle-3(4), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, 5th Floor, Kolkata-700107 & I.T.…