PCIT Vs. Sahara India Life Insurance Co. Ltd. (2021) 432 ITR 84 (Del.) and PCIT v. Gopal Kumar Goyal

153 Taxmann.com 534High Court2023#3072 most cited

What is PCIT Vs. Sahara India Life Insurance Co. Ltd. (2021) 432 ITR 84 (Del.) and PCIT v. Gopal Kumar Goyal authority for?

Penalty proceedings under section 271(1)(c) are vitiated if the Assessing Officer fails to specify the limb of the section under which the penalty is being levied in the show-cause notice.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT Vs. Sahara India Life Insurance Co. Ltd. · PCIT v. Gopal Kumar Goyal · section 271(1)(c) · section 274 · penalty proceedings · show cause notice · vitiated penalty · concealment of income · inaccurate particulars

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 153ASection 250Section 147Section 148Section 270A

Issues it is cited on

section 270(a)immunity under section 270aarecord datesection 270a(8)section 270aasection 270a(6)section 270a(9)section 271(l)(c)penalty u/s 270asection 274beyond four yearsconcealment of income

Judgments citing PCIT Vs. Sahara India Life Insurance Co. Ltd. (2021) 432 ITR 84 (Del.) and PCIT v. Gopal Kumar Goyal

Emmsons International Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

ITA 3560/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2012-13 Vs. Dcit, Emmsons International Ltd., 17, Community Centre, Circle-7(1), Zamrudpur, Delhi Delhi Pan: Aaace0442K (Appellant) (Respondent) Assessee By Sh. Suresh Gupta, Ca Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Vs. DCIT, Emmsons International Ltd., 17, Community Centre, Circle-7(1), Zamrudpur, Delhi Delhi PAN: AAACE0442K (Appellant) (Respondent) Assessee by Sh. Suresh Gupta, CA Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 26.06.2025 Date of pronouncement 30.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Face…

The Delhi Building & Others Construction Workersw Welfare Board, Delhi vs. DDIT(E), Trust Cirtcle-IV, New Delhi

ITA 963/DEL/2018[2008-09]Status: DisposedITAT Delhi27 Jun 2025AY 2008-09

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Sankalp Malik, Adv. &For Respondent: Ms. Pooja Swaroop, CIT-DR
Section 11(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 962/Del/2018 : Asstt. Year: 2007-08 ITA No. 963/Del/2018 : Asstt. Year: 2008-09 The Delhi Building & Others Vs DDIT(E), Construction Workers Welfare Trust Circle-IV, Board, 5, Shamnath Marg, New Delhi-110002 New Delhi-110054 (APPELLANT) (RESPONDENT) PAN No. AAAJT1846R Assessee by : Sh. Sankalp Malik, Adv. & Sh. Sanjay Malik, Adv. Revenue by : Ms. Pooja Swaroop, CIT-DR Date of Hearing: 24.06.2025 Date of Pronouncement: 27.06.2025 ORDER Per Satbeer Singh…

The Delhi Building & Others Construction Workersw Welfare Board, Delhi vs. DDIT(E), Trust Cirtcle-IV, New Delhi

ITA 962/DEL/2018[2007-08]Status: DisposedITAT Delhi27 Jun 2025AY 2007-08

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Sankalp Malik, Adv. &For Respondent: Ms. Pooja Swaroop, CIT-DR
Section 11(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 962/Del/2018 : Asstt. Year: 2007-08 ITA No. 963/Del/2018 : Asstt. Year: 2008-09 The Delhi Building & Others Vs DDIT(E), Construction Workers Welfare Trust Circle-IV, Board, 5, Shamnath Marg, New Delhi-110002 New Delhi-110054 (APPELLANT) (RESPONDENT) PAN No. AAAJT1846R Assessee by : Sh. Sankalp Malik, Adv. & Sh. Sanjay Malik, Adv. Revenue by : Ms. Pooja Swaroop, CIT-DR Date of Hearing: 24.06.2025 Date of Pronouncement: 27.06.2025 ORDER Per Satbeer Singh…

Ashish Kumar Gupta, Delhi vs. ITO, Ward-61(1), Delhi

ITA 2413/DEL/2025[2009-10]Status: DisposedITAT Delhi05 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.2411, 2412 & 2413/Del/2025 Assessment Years: 2007-08, 2008-09 & 2009-10 Vs. ITO, Sh. Ashish Kumar Gupta, K-28, 3rd Floor, Sarita Vihar, Ward-61(1), New Delhi Delhi PAN :AGQPG7405B (Appellant) (Respondent) Assessee by Sh. Anish Gupta, CA Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER These assessee’s three appeals ITA Nos.2411, 2412 & 2413/Del/2025 for assessment years 2007-08, 2008-09 & 2009- 10, are directed against the Comm…

Ashish Kumar Gupta, Delhi vs. ITO, Ward- 61(1), Delhi

ITA 2411/DEL/2025[2007-08]Status: DisposedITAT Delhi05 Jun 2025AY 2007-08

Bench: Shri Satbeer Singh Godara

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA Nos.2411, 2412 & 2413/Del/2025 Assessment Years: 2007-08, 2008-09 & 2009-10 Vs. ITO, Sh. Ashish Kumar Gupta, K-28, 3rd Floor, Sarita Vihar, Ward-61(1), New Delhi Delhi PAN :AGQPG7405B (Appellant) (Respondent) Assessee by Sh. Anish Gupta, CA Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER These assessee’s three appeals ITA Nos.2411, 2412 & 2413/Del/2025 for assessment years 2007-08, 2008-09 & 2009- 10, are directed against the Comm…

Soregam Sa, Belgium vs. ACIT International Taxation Tax Gurgaon, Gurgaon

In the result, appeals of the assessee are allowed

ITA 1919/DEL/2022[2014-15]Status: DisposedITAT Delhi08 Apr 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Soregam Sa, Belgium vs. ACIT International Taxationtax Gurgaon, Gurgaon

In the result, appeals of the assessee are allowed

ITA 1918/DEL/2022[2013-14]Status: DisposedITAT Delhi08 Apr 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Kuber Khaini Pvt. Ltd., Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the cross objection filed by the assessee in AY 2006-07 is allowed and

ITA 885/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Mar 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Javed Akhtar, CIT DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.6053/DEL/2016 (Assessment Year: 2006-07) ITA No.884/DEL/2022 (Assessment Year: 2010-11) ITA No.885/DEL/2022 (Assessment Year: 2013-14) ITA No.886/DEL/2022 (Assessment Year: 2014-15) ACIT, Central Circle 1, vs. M/s. Sahara India Commercial New Delhi. Corporation Limited, Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata — 700 071. (PAN : AADCS6118F) CO No.18/Del/2017 (in ITA No.6053 /DEL/2016) (Assessment Year: 2006-07) CO No.186/Del/2022 (in ITA No…

M/S Modern Agencies, Jhansi vs. DCIT., Circle-2(3)(1), Jhansi

Appeal is allowed

ITA 236/AGR/2018[2010-11]Status: DisposedITAT Agra06 Feb 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Rakesh Aggarwal, CAFor Respondent: Sh. Shailener Shrivastava, Sr. DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 236/Agr./2018 : Asstt. Year: 2010-11 M/s Modern Agencies, Vs DCIT, Jhokan Bagh, Circle-2(3)(1), Jhansi, U.P. Jhansi, U.P. (APPELLANT) (RESPONDENT) PAN No. AAJFM6844K Assessee by : Sh. Rakesh Aggarwal, CA Revenue by : Sh. Shailener Shrivastava, Sr. DR Date of Hearing: 06.02.2025 Date of Pronouncement: 06.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2010-11, arises against the CIT(A)-2, Agra’s case No. 46/CIT(A)-…

ITO, New Delhi vs. Smt. Satya Bhama Kanodia, New Delhi

Appeal is allowed

ITA 2073/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jan 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Deepesh Garg, AdvFor Respondent: Sh. Manish Gupta, Sr. DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2073/Del/2025 : Asstt. Year: 2016-17 Parveen Tayal, Vs DCIT, H. No. 246/G, 1st Floor, Sector-10, Central Circle-2, DLF, Faridabad, Faridabad, Haryana-121006 Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AGRPT5617P Assessee by : Sh. Deepesh Garg, Adv. Revenue by : Sh. Manish Gupta, Sr. DR Date of Hearing: 09.09.2025 Date of Pronouncement: 20.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arise…

Mahavir Singh, Haryana vs. ITO, Ward 2(4), Haryana

Appeal is allowed

ITA 249/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Jan 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. R. C. Yadav, AdvFor Respondent: Sh. Arvind Kumar Trivedi, Sr. DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 249/Del/2022 : Asstt. Year: 2014-15 Mahavir Singh, Vs Income Tax Officer, C-75, M2K County, Sector-5, Ward-2(4), Dharuhera, Distt. Rewari, Gurugram, Haryana-123106 Haryana-122016 (APPELLANT) (RESPONDENT) PAN No. CROPS8928J Assessee by : Sh. R. C. Yadav, Adv. Revenue by : Sh. Arvind Kumar Trivedi, Sr. DR Date of Hearing: 27.01.2025 Date of Pronouncement: 27.01.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Yea…

Nidhi Goyal, Haryana vs. DCIT, Hisar

In the result, the cross objection filed by the assessee in AY 2006-07 is allowed and the appeal filed by the Revenue in AY 2006-07 is dismissed

ITA 886/DEL/2024[2022-23]Status: DisposedITAT Delhi07 Jan 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Javed Akhtar, CIT DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.884/DEL/2022 (Assessment Year: 2010-11) ITA No.886/DEL/2022 (Assessment Year: 2014-15) ACIT, Central Circle 1, vs. M/s. Sahara India Commercial New Delhi. Corporation Limited, Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata – 700 071. (PAN : AADCS6118F) CO No.18/Del/2017 (in ITA No.6053 /DEL/2016) (Assessment Year: 2006-07) CO No.186/Del/2022 (in ITA No.884/DEL/2022) (Assessment Year: 2010-11) CO No.188/Del/2022 (in ITA No.885/DEL/2022) (Assessment Year:…

Sudesh Gupta, New Delhi vs. ACIT, Circle- 5(1), New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 284/DEL/2020[2013-14]Status: DisposedITAT Delhi18 Nov 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Usa.Yr. : 2013-14 Sudesh Gupta, Vs. Acit, Circle 5(1), B-15, Kalindi Colony, Opp. Room No. G-15-B, C.R. Maharani Bagh, Building, New Delhi – 2 New Delhi (Pan: Aahpg5645G) (Appellant) (Respondent)

For Appellant: Ms. Ananya Kapoor, Adv. & ShriFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 147Section 148Section 2(22)Section 2(22)(e)Section 271Section 271(1)Section 271(1)(c)Section 274Section 275(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER A.YR. : 2013-14 SUDESH GUPTA, VS. ACIT, CIRCLE 5(1), B-15, KALINDI COLONY, OPP. ROOM NO. G-15-B, C.R. MAHARANI BAGH, BUILDING, NEW DELHI – 2 NEW DELHI (PAN: AAHPG5645G) (APPELLANT) (RESPONDENT) Appellant by : Ms. Ananya Kapoor, Adv. & Shri Shashwat Bajpai, Adv. Respondent by : Shri Piyush Tripathi, Sr. DR. Date of hearing : 06.11.2024 Date of pronouncement : 18.11.2024 ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the Order o…

Sector 113 Gatevida Private Limited (Formerly Knwon As Lemon Tree Land and Developers Private Limited), New Delhi vs. ACIT, Circle-4(1), Gurgaon

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

ITA 1622/DEL/2023[2014-15]Status: DisposedITAT Delhi09 Oct 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareeksector 113 Gatevida Private Limited, Vs. Acit, Circle 4 (1), (Formerly Known As Lemon Tree Land & Gurgaon. Developers Private Limited), Plot No.6, J Block, Community Centre V, Rajouri Garden, New Delhi – 110 027. (Pan : Aaccl2552R) (Appellant) (Respondent) Assessee By : Shri Sukh Sagar Syal, Advocate Shri Nilay Jhaveri, Advocate Revenue By : Shri Dharm Veer Singh, Cit Dr Date Of Hearing : 20.08.2024 Date Of Order : 09.10.2024 Order Per S.Rifaur Rahman,Am:

For Appellant: Shri Sukh Sagar Syal, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 143Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sector 113 Gatevida Private Limited, vs. ACIT, Circle 4 (1), (formerly known as Lemon Tree Land and Gurgaon. Developers Private Limited), Plot No.6, J Block, Community Centre V, Rajouri Garden, New Delhi – 110 027. (PAN : AACCL2552R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sukh Sagar Syal, Advocate Shri Nilay Jhaveri, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR Date of Hearing : 20.08.2024 Date of Order : 09.10.2024 ORDER PER S.RIFAUR RAHMAN,AM: The…

Principal Commissioner of Income Tax 1 vs. M/S Cellcast Interactive India Private Limited

ITA/258/2024HC Delhi06 May 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

Section 271(1)Section 271(1)(c)Section 274

…$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 258/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 ..... Appellant Through: Mr. Prashant Meharchandani, SSC with Mr. Akashat Singh, Ms. Ritika Vohra, Mr. Utkarsh Kandpal, Advs. versus M/S CELLCAST INTERACTIVE INDIA PRIVATE LIMITED ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 06.05.2024 CM APPL. 26594/2024 & 26595/2024 Bearing in mind the disclosures made, the delay in filing and re- fi…

Principal Commissioner of Income Tax 1 vs. M/S Cellcast Interactive India Private Limited

ITA - 258 / 2024HC Delhi06 May 2024
Section 271(1)Section 271(1)(c)Section 274

…$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 258/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 ..... Appellant Through: Mr. Prashant Meharchandani, SSC with Mr. Akashat Singh, Ms. Ritika Vohra, Mr. Utkarsh Kandpal, Advs. versus M/S CELLCAST INTERACTIVE INDIA PRIVATE LIMITED ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 06.05.2024 CM APPL. 26594/2024 & 26595/2024 Bearing in mind the disclosures made, the delay in filing and re- fi…

Anil Kumar Lakhina, New Delhi vs. ACIT, Circle-30(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 5405/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Apr 2024AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5405/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Anil Kumar Lakhina Acit 203, Nehru Place, New Delhi. Vs. Circle 30(1), Pan No.Aazpl4961G Room No.1302, 13Th Floor, Civic Centre, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 271Section 271(1)(c)Section 274

…ITA No.5405/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5405/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Anil Kumar Lakhina ACIT 203, Nehru Place, New Delhi. Vs. Circle 30(1), PAN No.AAZPL4961G Room No.1302, 13th Floor, Civic Centre, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Vineet Garg, Adv. Revenue by Shri Kanv Bali, Sr. DR सुनवाईक"तारीख/ Date of hearing: 11.01.2024 09.04.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. Th…

Pr. Commissioner of Income Tax Delhi 1 vs. M/S Blackroak Securities Pvt Ltd

ITA/658/2023HC Delhi24 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 271(1)(c)Section 274

…ITA 658/2023 Page 1 of 6 $~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 24.11.2023 + ITA 658/2023 & CM APPL. 60761/2023 PR. COMMISSIONER OF INCOME TAX DELHI 1 ..... Appellant Through: Mr Sanjeev Menon, Standing Counsel. versus M/S BLACKROAK SECURITIES PVT LTD ..... Respondent Through: Mr Salil Kapoor, Mr Sumit Lalchandani and Mr Shivam Yadav, Advs. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] R…