Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT

380 ITR 571High Court2016#383 most cited

What is Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT authority for?

In assessments framed under Section 153A for non-abated assessment years, additions cannot be made unless they are based on incriminating material found during the search operation.

230

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Pr CIT v. Meeta Gutgutia · Kabul Chawla · Section 153A · Section 132 · search assessment · incriminating material · non-abated assessment · scope of assessment · Delhi High Court · addition without incriminating material

Sections most often in play

Section 143(3)Section 147Section 132Section 153ASection 68Section 148Section 139(1)Section 142(1)

Issues it is cited on

abatement of assessmentstatutory duessection 158bbstatement under section 132(4)section 153(1)section 65bpaper companysection 245retracted statementsection 153a(1)survey under section 133abeneficial owner

Judgments citing Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT

HORIZON BUILDMART PVT LTD,GURGAON vs. ACIT, CIRCLE-2, FARIDABAD

In the result, the appeal of the Assessee is partly allowed

ITA 1250/DEL/2025[2011-12]Status: DisposedITAT Delhi16 Jan 2026AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwalhorizon Buildmart Pvt. Ltd., Asst. Cit, C-131, Ground Floor, Block-C, Central Circle-Ii, Sushant Shopping Arcade, Vs. Faridabad, Sushant Lok-1, Haryana-121001. Gurgaon-122002. Pan-Aacch4582P (Appellant) (Respondent) Shri S.S. Nagar, Ca Assessee By Department By Ms. Amisha S. Gupta, Cit Dr Date Of Hearing 03/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon (‘Ld. Cit(A)’ In Short) Dated 27.01.2025 In Appeal No.10581/Cit(A) Ggn-3/2018-19 For Assessment Year 2011-12 Arising Out Of The Order Passed U/S 147 R.W.S 144 Of The Income Tax Act, 1961 (‘The Act’ For Short) Dated 28.12.2018. 2. Brief Facts Of The Case Are That Assessee Is Private Limited Company Engaged In The Business Of Real Estate. The Assessee Filed Its Return Of Income On 30.09.2011 Declaring A Loss Of Rs.54,833/-. The Ao Had Information That Assessee Received Loan Horizon Buildmart Pvt. Ltd. Vs. Acit

Section 143(2)Section 147Section 148Section 153C

…ITR 220 (Del.); CIT us. (i) Dwarakadhish Investment P. Ltd., (2011) 330 ITR 298 (Del.); CIT us. Winstral Petrochemicals P. Ltd., 330 ITR 603 (Del.); CIT vs. Value Capital Services Pvt. Ltd., (2008) 307 ITR 334 (Del.) and CIT vs., Kureli Papers Mills P. Ltd., 380 ITR 571 (Del.). 6.1. Considering the totality of the facts and circumstances of the case and that there is no adverse material available on record against the assessee so as to make the impugned addition of Rs.10 lakhs and that no investigation have been made by the A.O. on the documentary evidences submitted by assessee, we are of the view that addition…

NEW TRACK EXIM PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 18(3), DELHI

In the result, appeal of the assessee is partly allowed

ITA 2765/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250Section 68

…kadhish Investment P. Ltd., (2011) 330 ITR 298 (Del.); CIT us. Winstral Petrochemicals P. Ltd., 330 ITR 603 (Del.); CIT vs. Value Capital New Track Exim Pvt. Ltd. vs. ITO Services Pvt. Ltd., (2008) 307 ITR 334 (Del.) and CIT vs., Kureli Papers Mills P. Ltd., 380 ITR 571 (Del.). 6.1. Considering the totality of the facts and circumstances of the case and that there is no adverse material available on record against the assessee so as to make the impugned addition of Rs.10 lakhs and that no investigation have been made by the A.O. on the documentary evidences submitted by assessee, we are of the view that addition…

SHRI ABHISHEK SOIN,LUDHIANA vs. DCIT, CC-II, LUDHIANA

The appeals are partly allowed

ITA 322/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh29 Jul 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

…judgement, he was of the view that apart from seized material, any other issue could also be examined in an assessment required to be framed under Section 153A of the Income Tax Act. The judgement of Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla 380 ITR 571 was brought to his notice but he observed that against this judgement, an appeal is being filed before the Supreme Court. He further observed that assessee has claimed exemption under Section 10(38) on sale of shares. It is ought to be examined by the AO. 12.1 The order of the ld. CIT dated 22.02.2017 attained finality. The AO has passed the fres…

SHRI ABHISHEK SOIN,LUDHIANA vs. DCIT, CC-II, LUDHIANA

The appeals are partly allowed

ITA 321/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh29 Jul 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 321 & 322/Chd/2019 "नधा"रण वष" / Assessment Year: 2010-11, 2011-12 Shri Abhishek Soin, The Dcit, C/O Sigma Cartons Pvt. Ltd., Vs Central Circle-Ii, Unit-Ii, Industrial Area-C, Ludhiana. Sua Road, Ludhiana. "थायी लेखा सं./Pan No: Anbps9446A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Aditya Kumar, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 03.06.2025 Date Of Pronouncement : 29.07.2025 Hybrid Hearing O R D E R

For Appellant: Shri Aditya Kumar, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 10(38)Section 132Section 139(1)Section 143(1)Section 143(3)Section 153ASection 153DSection 263

…judgement, he was of the view that apart from seized material, any other issue could also be examined in an assessment required to be framed under Section 153A of the Income Tax Act. The judgement of Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla 380 ITR 571 was brought to his notice but he observed that against this judgement, an appeal is being filed before the Supreme Court. He further observed that assessee has claimed exemption under Section 10(38) on sale of shares. It is ought to be examined by the AO. 12.1 The order of the ld. CIT dated 22.02.2017 attained finality. The AO has passed the fres…

SHRI SATISH SOIN,LUDHIANA vs. ACIT, CC-II, LUDHIANA

In the result, appeal of the assessee is allowed

ITA 303/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 303/Chd/2019 "नधा"रण वष" / Assessment Year : 2012-13 Shri Satish Soin, बनाम The Acit, House No.31, Garden Enclave, Central Circle-2, Vs South City-Ii, Ludhiana. Ludhiana. "थायी लेखा सं./Pan /Tan No: Advps6254N अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee By : Shri Ashwani Kumar & Ms. Muskan Garg, Cas राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr तार"ख/Date Of Hearing : 26.05.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 23.07.2025 Hybrid Hearing आदेश/Order Per Rajpal Yadav, Vp

For Appellant: Shri Ashwani Kumar &For Respondent: Smt. Kusum Bansal, CIT DR
Section 10(38)Section 132Section 143(3)Section 153ASection 153DSection 263

…judgement, he was of the view that apart from seized material, any other issue could also be examined in an assessment required to be framed under Section 153A of the Income Tax Act. The judgement of Hon'ble Delhi High Court in the case of CIT Vs Kabul Chawla 380 ITR 571 was brought to his notice but he observed that against this judgement, an appeal is being filed before the Supreme Court. He further observed that assessee has claimed exemption under Section 10(38) on sale of shares. It is ought to be examined by the AO. 12.1 The order of the ld. CIT dated 22.02.2017 attained finality. The AO has passed the fres…

VIKAS DUGAR L/H OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL) JAIPUR, JAIPUR

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

ITA 388/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Jul 2025AY 2016-17

Bench: or in the course of hearing of the appeal.”

For Appellant: Shri Prakul Khurana, Adv. &For Respondent: Shri Rajesh Ojha, CIT-DR
Section 263

…already stood completed. Since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed.” 12. Further in the case of Principal Commissioner of Income Tax vs. Kurele Paper Mills P. Ltd, (2016) 380 ITR 571 (Del), the Hon’ble Delhi High Court held that “The Court finds that the order of the CIT(Appeals) reveals that there is a factual finding that “no incriminating evidence related to share capital issued was found during the course of search as is manifest from the order of the AO.” Consequently, it was held that the AO was not justified in invokin…

VIKAS DUGAR L/H OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL), JAIPUR

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

ITA 387/JPR/2025[A.Y.2015-16]Status: DisposedITAT Jaipur15 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Prakul Khurana, Adv. &For Respondent: Shri Rajesh Ojha, CIT-DR
Section 263

…already stood completed. Since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed.” 12. Further in the case of Principal Commissioner of Income Tax vs. Kurele Paper Mills P. Ltd, (2016) 380 ITR 571 (Del), the Hon’ble Delhi High Court held that “The Court finds that the order of the CIT(Appeals) reveals that there is a factual finding that “no incriminating evidence related to share capital issued was found during the course of search as is manifest from the order of the AO.” Consequently, it was held that the AO was not justified in invokin…

VIKAS DUGAR LEGAL HEIR OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL), JAIPUR

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

ITA 386/JPR/2025[A.Y. 2014-15]Status: DisposedITAT Jaipur15 Jul 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Prakul Khurana, Adv. &For Respondent: Shri Rajesh Ojha, CIT-DR
Section 263

…already stood completed. Since no incriminating material was unearthed during the search, no additions could have been made to the income already assessed.” 12. Further in the case of Principal Commissioner of Income Tax vs. Kurele Paper Mills P. Ltd, (2016) 380 ITR 571 (Del), the Hon’ble Delhi High Court held that “The Court finds that the order of the CIT(Appeals) reveals that there is a factual finding that “no incriminating evidence related to share capital issued was found during the course of search as is manifest from the order of the AO.” Consequently, it was held that the AO was not justified in invokin…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 59/NAG/2022[2017-18]Status: DisposedITAT Nagpur25 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s)…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 58/NAG/2022[2015-16]Status: DisposedITAT Nagpur25 Feb 2025AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s)…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 57/NAG/2022[2014-15]Status: DisposedITAT Nagpur25 Feb 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (o) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s)…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 56/NAG/2022[2013-14]Status: DisposedITAT Nagpur25 Feb 2025AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s)…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 55/NAG/2022[2012-13]Status: DisposedITAT Nagpur25 Feb 2025AY 2012-13
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s)…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 54/NAG/2022[2011-12]Status: DisposedITAT Nagpur25 Feb 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s)…

SHRI SANJAY DHANRAJ JAIN,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

ITA 53/NAG/2022[2010-11]Status: DisposedITAT Nagpur25 Feb 2025AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rajesh LoyaFor Respondent: Shri Sandipkumar Salunke
Section 132Section 133ASection 139(1)Section 143(1)Section 143(3)Section 153ASection 234A

…) Sera Sera Productions Ltd. Vs. DCIT (2017) 87 taxmann.com 249 (Mum Trib.) (k) Anil Mahavir Gupta vs. ACIT (2017) 82 taxmann.com 122 (Mum Trib.) (I) CIT Vs. Pratibha Industries Ltd. [2013] 141 ITD 151 (m) Principal CIT Vs. Kurele Paper Mills (P.) Ltd. (2016) 380 ITR 571 (n) CIT Vs. Lancy Constructions (2016) 383 ITR 168 (0) CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) (p) CIT Vs. MGF Automobile Ltd. Delhi High Court (q) Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj. High Court). (r) LMJ International Ltd. vs. Dy. Commissioner of Income Tax reported in (2008) 14 DTR 540 (ITAT Kolkata) (s)…

ACIT CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR LAKECITY PVT LTD, MUMBAI

In the result, the appeal of the Revenue is hereby dismissed

ITA 9104/DEL/2019[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Avdhesh Kumar Mishra

Section 143(3)Section 153CSection 68

…this assessee for this assessment year. 3 In this connection, reliance is also placed upon orders of Delhi High Court in the cases of - (i) CIT vs. Kabul Chawla, 380 ITR 573 (ii) Pr. CIT vs. Lata Jain, 384 ITR 543 (iii) CIT vs. Kurele Paper Mills P. Ltd., 380 ITR 571 (iv) CIT vs. Smt. Kusum Gupta, ITA No. 634/2015 I am bound by the wisdom of Hon'ble Supreme Court, as provided in the case of CIT vs. Singhad Technical Education Society (order dated 29.8.2017), and various orders of Hon'ble Delhi High Court as detailed above. The additions in this assessment are not based upon material received by the A.O. as d…

DCIT CENTRAL CIRCLE-1, NOIDA vs. DYNAMIC INFRAPROJECTS PVT. LTD, DELHI

In the result, all the Assessee’s appeals are partly allowed

ITA 1716/DEL/2023[2009-10]Status: DisposedITAT Delhi22 Oct 2024AY 2009-10

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…ITR 573 (Delhi), ii)PCIT vs. Meeta Gutgutia 395 ITR 256 (Delhi). Appeal against this order of Hon’ble High Court has been dismissed by Hon’ble Supreme Court in PCIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC), iii)PCIT vs. Kurela Paper Mills Pvt. Ltd. 380 ITR 571 (Delhi), iv) PCIT vs. Bhadani Financiers Pvt. Ltd. 81/2020 (09.09.2021) (Delhi). v) CIT vs. Deepak Kumar Agrawal ITA No. 1709/2014 (Mumbai). vi) CIT vs. Continental Ware Housing Corporation ITA No. 523/2013 (Mumbai). 7.2 Undersigned has carefully considered the submission and the case laws cited by the appellant. However, considering the expres…

DCIT CENTRAL CIRCLE-1, NOIDA vs. DYNAMIC INFRAPROJECTS PVT. LTD, DELHI

In the result, all the Assessee’s appeals are partly allowed

ITA 1715/DEL/2023[2008-09]Status: DisposedITAT Delhi22 Oct 2024AY 2008-09

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…ITR 573 (Delhi), ii)PCIT vs. Meeta Gutgutia 395 ITR 256 (Delhi). Appeal against this order of Hon’ble High Court has been dismissed by Hon’ble Supreme Court in PCIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC), iii)PCIT vs. Kurela Paper Mills Pvt. Ltd. 380 ITR 571 (Delhi), iv) PCIT vs. Bhadani Financiers Pvt. Ltd. 81/2020 (09.09.2021) (Delhi). v) CIT vs. Deepak Kumar Agrawal ITA No. 1709/2014 (Mumbai). vi) CIT vs. Continental Ware Housing Corporation ITA No. 523/2013 (Mumbai). 7.2 Undersigned has carefully considered the submission and the case laws cited by the appellant. However, considering the expres…

DYNAMIC INFRAPLANNERS PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, all the Assessee’s appeals are partly allowed

ITA 1578/DEL/2023[2010-11]Status: DisposedITAT Delhi22 Oct 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…ITR 573 (Delhi), ii)PCIT vs. Meeta Gutgutia 395 ITR 256 (Delhi). Appeal against this order of Hon’ble High Court has been dismissed by Hon’ble Supreme Court in PCIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC), iii)PCIT vs. Kurela Paper Mills Pvt. Ltd. 380 ITR 571 (Delhi), iv) PCIT vs. Bhadani Financiers Pvt. Ltd. 81/2020 (09.09.2021) (Delhi). v) CIT vs. Deepak Kumar Agrawal ITA No. 1709/2014 (Mumbai). vi) CIT vs. Continental Ware Housing Corporation ITA No. 523/2013 (Mumbai). 7.2 Undersigned has carefully considered the submission and the case laws cited by the appellant. However, considering the expres…

DYNAMIC INFRAPROJECTS PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, all the Assessee’s appeals are partly allowed

ITA 1577/DEL/2023[2010-11]Status: DisposedITAT Delhi22 Oct 2024AY 2010-11

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Shashwat Bajpai, AdvFor Respondent: Shri Surender Pal, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 68

…ITR 573 (Delhi), ii)PCIT vs. Meeta Gutgutia 395 ITR 256 (Delhi). Appeal against this order of Hon’ble High Court has been dismissed by Hon’ble Supreme Court in PCIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC), iii)PCIT vs. Kurela Paper Mills Pvt. Ltd. 380 ITR 571 (Delhi), iv) PCIT vs. Bhadani Financiers Pvt. Ltd. 81/2020 (09.09.2021) (Delhi). v) CIT vs. Deepak Kumar Agrawal ITA No. 1709/2014 (Mumbai). vi) CIT vs. Continental Ware Housing Corporation ITA No. 523/2013 (Mumbai). 7.2 Undersigned has carefully considered the submission and the case laws cited by the appellant. However, considering the expres…

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Pr CIT v. Meeta Gutgutia 2017-TIOL-1000-HC-DEL-IT (380 ITR 571) — Cited in 230 Judgments | BharatTax