PCIT v. RMG Polyvinyl (I) Ltd.

396 ITR 5High Court2017#293 most cited

What is PCIT v. RMG Polyvinyl (I) Ltd. authority for?

Reassessment based solely on information from the Investigation Wing, without the Assessing Officer conducting further inquiry or demonstrating an independent application of mind, is unjustified and invalid.

272

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

PCIT v. RMG Polyvinyl (I) Ltd. · reassessment · section 148 · investigation wing · accommodation entries · tangible material · assessing officer · application of mind · live link · section 147

Also reported as

83 Taxmann.com 348249 Taxmann 610

Sections most often in play

Section 148Section 147Section 143(3)Section 151Section 1961Section 68Section 133(6)Section 142(1)

Issues it is cited on

sanction under section 151material facts necessary for assessmentlive linksection 151(1)borrowed satisfactionsanctioning authorityfirst proviso to section 147non application of mindsection 151(2)tangible materialshare capital and share premiumnon-application of mind

Judgments citing PCIT v. RMG Polyvinyl (I) Ltd.

Dadasaheb Vithoba Navale, Solapur vs. Deputy Commissioner of Income-Tax, Central Circle -2 (2), Pune

Appeals are allowed in above terms

ITA 255/PUN/2019[2012-13]Status: DisposedITAT Pune25 Aug 2022AY 2012-13

Bench: Shri S.S. Godarashri Dadasaheb Vithoba Navale Dcit, Central Circle 2(2) At Post Ekhatpur Pune Vs. Taluka - Sangola Distt. Solapur 413307 Pan –Abppn6740E Appellant Respondent Shri Sharad Vithoba Navale Dcit, Central Circle 2(2) At Post Ekhatpur Pune Vs. Taluka - Sangola Distt. Solapur 413307 Pan –Abppn6740E Appellant Respondent Appellant By: Shri Suhas Bora Respondent By: Shri M.G. Jasnani Date Of Hearing: 28.07.2022 Date Of Pronouncement: 25.08.2022 O R D E R Per S.S. Godara, Jm These Twin Assessees’ As Many Appeals For Assessment Year 2012-13, Arise Against The Cit(A)-12, Pune’S Separate Orders; Both Dated 30.11.2018, Passed In Case Nos. No. Pn/Cit (A)-12/10778/2016-17 & No. Pn/Cit (A)- 12/10800/2016-17, Respectively Involving Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961; In Short “The Act”.

For Appellant: Shri Suhas BoraFor Respondent: Shri M.G. Jasnani
Section 132Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER Shri Dadasaheb Vithoba Navale DCIT, Central Circle 2(2) At Post Ekhatpur Pune Vs. Taluka - Sangola Distt. Solapur 413307 PAN –ABPPN6740E Appellant Respondent Shri Sharad Vithoba Navale DCIT, Central Circle 2(2) At Post Ekhatpur Pune Vs. Taluka - Sangola Distt. Solapur 413307 PAN –ABPPN6740E Appellant Respondent Appellant by: Shri Suhas Bora Respondent by: Shri M.G. Jasnani Date of Hearing: 28.07.2022 Date of Pronouncement: 25.08.2022 O R D E R Per S.S. Godara, JM These twin assessees’ as many appeals for assessment ye…

Gold Finch Jewellery Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

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

ITA 273/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: 01/08/2022
Section 131Section 133Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1074/Ahd/2016 & 273/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2006-07 & 2010-11) Gold Finch Jewellery Ltd. The Dy. Commissioner of बनाम/ G-5, Pariseema Complex, Income Tax Vs. Nr. Swagat Cross Roads, C. Circle-2(1)(1), G. Road, Ahmedabad - Ahmedabad - 380015 380006 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG6992L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Sh…

Gold Finch Jewellery Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

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

ITA 1074/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2006-07

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: 01/08/2022
Section 131Section 133Section 143(2)Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1074/Ahd/2016 & 273/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2006-07 & 2010-11) Gold Finch Jewellery Ltd. The Dy. Commissioner of बनाम/ G-5, Pariseema Complex, Income Tax Vs. Nr. Swagat Cross Roads, C. Circle-2(1)(1), G. Road, Ahmedabad - Ahmedabad - 380015 380006 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG6992L .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Sh…

The Income Tax Officer -1, Raigarh, Raigarh(Cg) vs. Shri Shri Parmanand Gupta, Raigarh, Raigarh(Cg)

ITA 82/BIL/2017[2008-09]Status: DisposedITAT Raipur04 Aug 2022AY 2008-09

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 82/Rpr/2017 Co. No. 02/Rpr/2022 "नधा"रण वष" / Assessment Year : 2008-09 The Income Tax Officer-1, Raigarh (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Parmanand Gupta, Alochan Agrawal, L/H. Of Late Shri Parmanand Gupta, Prop. M/S. Balaji Handloom, 19/48, Palace Road, Raigarh (C.G.) Pan : Afdpg4961L ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, ARFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147

…order to have reasons to believe that the income of the assessee had escaped assessment was missing, the reopening of the assessment was not justified. Further, we find that the Hon’ble High Court of Delhi in the case of PCIT Vs. RMG Polyvinyl (I) Ltd. (2017) 396 ITR 5 (Del), relying on its aforesaid order in the case of Meenakshi Overseas Pvt. Ltd. (supra) had observed, that as the A.O in the case before them had merely acted upon the information received from the Investigation Wing without undertaking any further enquiry on his part thus, the link between the tangible material and the formation of the reasons t…

Sukhdeo Nivrutti Navale, Solapur vs. Deputy Commissioner of Income-Tax, Central Circle - 2 (2), Pune

Appeals are allowed in above terms

ITA 454/PUN/2019[2012-13]Status: DisposedITAT Pune31 May 2022AY 2012-13

Bench: Shri S.S.Godara

Section 132Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.452/PUN/2019 "नधा"रण वष" / Assessment Year : 2012-13 Sanjay Sadashiv Navale, DCIT, At Post Ekhatpur, Vs. Central Circle-2(2), Taluka Sangola, Pune Dist. Solapur – 413 307 PAN : AIKPN4001C (Appellant) (Respondent) आयकर अपील सं. / ITA Nos.453 & 454/PUN/2019 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 Sukhdeo Nivrutti Navale, DCIT, At Post Ekhatpur, Vs. Central Circle-2(2), Taluka Sangola, Pune Dist. Solapur – 413 307 PAN : AAPPN5226N (Appellant) (Respondent) Appellant by Shri Suha…

Sukhdeo Nivrutti Navale, Solapur vs. Deputy Commissioner of Income-Tax, Central Circle -2 (2), Pune

Appeals are allowed in above terms

ITA 453/PUN/2019[2010-11]Status: DisposedITAT Pune31 May 2022AY 2010-11

Bench: Shri S.S.Godara

Section 132Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.452/PUN/2019 "नधा"रण वष" / Assessment Year : 2012-13 Sanjay Sadashiv Navale, DCIT, At Post Ekhatpur, Vs. Central Circle-2(2), Taluka Sangola, Pune Dist. Solapur – 413 307 PAN : AIKPN4001C (Appellant) (Respondent) आयकर अपील सं. / ITA Nos.453 & 454/PUN/2019 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 Sukhdeo Nivrutti Navale, DCIT, At Post Ekhatpur, Vs. Central Circle-2(2), Taluka Sangola, Pune Dist. Solapur – 413 307 PAN : AAPPN5226N (Appellant) (Respondent) Appellant by Shri Suha…

Sanjay Sadashiv Navale, Solapur vs. Deputy Commissioner of Income-Tax, Central Circle -2 (2), Pune

Appeals are allowed in above terms

ITA 452/PUN/2019[2012-13]Status: DisposedITAT Pune31 May 2022AY 2012-13

Bench: Shri S.S.Godara

Section 132Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.452/PUN/2019 "नधा"रण वष" / Assessment Year : 2012-13 Sanjay Sadashiv Navale, DCIT, At Post Ekhatpur, Vs. Central Circle-2(2), Taluka Sangola, Pune Dist. Solapur – 413 307 PAN : AIKPN4001C (Appellant) (Respondent) आयकर अपील सं. / ITA Nos.453 & 454/PUN/2019 "नधा"रण वष" / Assessment Years : 2010-11 & 2012-13 Sukhdeo Nivrutti Navale, DCIT, At Post Ekhatpur, Vs. Central Circle-2(2), Taluka Sangola, Pune Dist. Solapur – 413 307 PAN : AAPPN5226N (Appellant) (Respondent) Appellant by Shri Suha…

Meghana Kailash Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle -2, Sangli

Appeals are allowed in above terms

ITA 1804/PUN/2019[2007-08]Status: DisposedITAT Pune30 May 2022AY 2007-08

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Kailash Kanhaiyalal Gidwani, L/H of Lat Kanhaiyalal V. Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle -1, Sangli

Appeals are allowed in above terms

ITA 1797/PUN/2019[2007-08]Status: DisposedITAT Pune30 May 2022AY 2007-08

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Kailash Kanhaiyalal Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

Appeals are allowed in above terms

ITA 1793/PUN/2019[2005-06]Status: DisposedITAT Pune30 May 2022AY 2005-06

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Amit Kanhaiyalal Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle - 1, Sangli

Appeals are allowed in above terms

ITA 1791/PUN/2019[2009-10]Status: DisposedITAT Pune30 May 2022AY 2009-10

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Kailash Kanhaiyalal Gidwani, L/H of Late Devi K. Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

Appeals are allowed in above terms

ITA 1801/PUN/2019[2007-08]Status: DisposedITAT Pune30 May 2022AY 2007-08

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Kailash Kanhaiyalal Gidwani, L/H of Lat Kanhaiyalal V. Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle -1, Sangli

Appeals are allowed in above terms

ITA 1798/PUN/2019[2008-09]Status: DisposedITAT Pune30 May 2022AY 2008-09

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Kailash Kanhaiyalal Gidwani, L/H of Lat Kanhaiyalal V. Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle -1, Sangli

Appeals are allowed in above terms

ITA 1796/PUN/2019[2005-06]Status: DisposedITAT Pune30 May 2022AY 2005-06

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Kailash Kanhaiyalal Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle - 2, Sangli

Appeals are allowed in above terms

ITA 1795/PUN/2019[2007-08]Status: DisposedITAT Pune30 May 2022AY 2007-08

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Amit Kanhaiyalal Gidwani, Mumbai vs. Assistant Commissioner of Income-Tax, Circle - 1, Sangli

Appeals are allowed in above terms

ITA 1790/PUN/2019[2006-07]Status: DisposedITAT Pune30 May 2022AY 2006-07

Bench: Shri S. S. Godarasl.

For Appellant: Shri Sunil GanooFor Respondent: Shri Arvind Desai
Section 147Section 200

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1790/PUN/2019 Amit Kanhaiyalal ACIT, Circle-1, Sangli 2006-07 1791/PUN/2019 Gidwani, 2009-10 1792/PUN/2019 City Survey No.341, 2010-11 Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : AEFPG7955P 4-5 1793/PUN/2019 Kailash Kanhaiyalal ACIT, Circle-2, Sangli 2005-06 1795/PUN/2019 Gidwani, 2007-08 City Survey No.341, Laxmi Bungalow, Revenue Colony, South Shivajinagar, Sangli- 416416. PAN : ADGPG5025J 5-9 1796/PUN/2019 Kailash…

Brijesh Gupta HUF, New Delhi vs. ITO Ward-31(4), New Delhi

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

ITA 7437/DEL/2019[2011-12]Status: DisposedITAT Delhi26 May 2022AY 2011-12

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 5711/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 R. C. Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaghr9088D A N D आ.अ.सं./ I.T.A No. 7437/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Brijesh Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2833G A N D आ.अ.सं./ I.T.A No. 5474/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Bithal Nath Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2834G A N D आ.अ.सं./ I.T.A No. 5475/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Amit Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aahha3209G

For Appellant: Shri J. P. Sharma, A. RFor Respondent: Shri Om Parkash, Sr. D. R
Section 10(38)Section 147Section 151Section 68Section 69C

…ision of the Hon’ble Delhi High Court in the case of CIT vs Kamdhenu Steel & Alloys reported in 248 CTR 33(Del.), in the case of CIT vs Sh. Atul Jain and Vinit Jain reported in 292 ITR 383(Del.) and in the case of Pr. CIT vs Rmg Polyvinyl (I) Ltd. reported in 396 ITR 5 (Del.). 7. The learned counsel for the assessee submitted that as per notice u/s 148, the case of the assessee was reopened after getting approval from the Pr.CIT-11, New Delhi. The assessee vide letters dated 02.05.2018 and 13.08.2018 requested the Assessing Officer to provide the copy of the approval taken u/s 151(1) of the Act. I.T.A. No. 5711…

Ganesh Gupta HUF, New Delhi vs. ITO Ward 31(4), New Delhi

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

ITA 5813/DEL/2019[2011-12]Status: DisposedITAT Delhi26 May 2022AY 2011-12

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 5711/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 R. C. Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaghr9088D A N D आ.अ.सं./ I.T.A No. 7437/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Brijesh Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2833G A N D आ.अ.सं./ I.T.A No. 5474/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Bithal Nath Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2834G A N D आ.अ.सं./ I.T.A No. 5475/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Amit Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aahha3209G

For Appellant: Shri J. P. Sharma, A. RFor Respondent: Shri Om Parkash, Sr. D. R
Section 10(38)Section 147Section 151Section 68Section 69C

…ision of the Hon’ble Delhi High Court in the case of CIT vs Kamdhenu Steel & Alloys reported in 248 CTR 33(Del.), in the case of CIT vs Sh. Atul Jain and Vinit Jain reported in 292 ITR 383(Del.) and in the case of Pr. CIT vs Rmg Polyvinyl (I) Ltd. reported in 396 ITR 5 (Del.). 7. The learned counsel for the assessee submitted that as per notice u/s 148, the case of the assessee was reopened after getting approval from the Pr.CIT-11, New Delhi. The assessee vide letters dated 02.05.2018 and 13.08.2018 requested the Assessing Officer to provide the copy of the approval taken u/s 151(1) of the Act. I.T.A. No. 5711…

Rc Gupta (HUF), New Delhi vs. ITO Ward - 31(4), New Delhi

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

ITA 5711/DEL/2019[2011-12]Status: DisposedITAT Delhi26 May 2022AY 2011-12

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 5711/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 R. C. Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaghr9088D A N D आ.अ.सं./ I.T.A No. 7437/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Brijesh Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2833G A N D आ.अ.सं./ I.T.A No. 5474/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Bithal Nath Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2834G A N D आ.अ.सं./ I.T.A No. 5475/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Amit Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aahha3209G

For Appellant: Shri J. P. Sharma, A. RFor Respondent: Shri Om Parkash, Sr. D. R
Section 10(38)Section 147Section 151Section 68Section 69C

…ision of the Hon’ble Delhi High Court in the case of CIT vs Kamdhenu Steel & Alloys reported in 248 CTR 33(Del.), in the case of CIT vs Sh. Atul Jain and Vinit Jain reported in 292 ITR 383(Del.) and in the case of Pr. CIT vs Rmg Polyvinyl (I) Ltd. reported in 396 ITR 5 (Del.). 7. The learned counsel for the assessee submitted that as per notice u/s 148, the case of the assessee was reopened after getting approval from the Pr.CIT-11, New Delhi. The assessee vide letters dated 02.05.2018 and 13.08.2018 requested the Assessing Officer to provide the copy of the approval taken u/s 151(1) of the Act. I.T.A. No. 5711…

Amit Gupta (HUF), New Delhi vs. ITO Ward - 31(4), New Delhi

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

ITA 5475/DEL/2019[2011-12]Status: DisposedITAT Delhi26 May 2022AY 2011-12

Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 5711/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 R. C. Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaghr9088D A N D आ.अ.सं./ I.T.A No. 7437/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Brijesh Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2833G A N D आ.अ.सं./ I.T.A No. 5474/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Bithal Nath Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2834G A N D आ.अ.सं./ I.T.A No. 5475/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Amit Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aahha3209G

For Appellant: Shri J. P. Sharma, A. RFor Respondent: Shri Om Parkash, Sr. D. R
Section 10(38)Section 147Section 151Section 68Section 69C

…ision of the Hon’ble Delhi High Court in the case of CIT vs Kamdhenu Steel & Alloys reported in 248 CTR 33(Del.), in the case of CIT vs Sh. Atul Jain and Vinit Jain reported in 292 ITR 383(Del.) and in the case of Pr. CIT vs Rmg Polyvinyl (I) Ltd. reported in 396 ITR 5 (Del.). 7. The learned counsel for the assessee submitted that as per notice u/s 148, the case of the assessee was reopened after getting approval from the Pr.CIT-11, New Delhi. The assessee vide letters dated 02.05.2018 and 13.08.2018 requested the Assessing Officer to provide the copy of the approval taken u/s 151(1) of the Act. I.T.A. No. 5711…