Pr. CIT v. Meeta Gutgutia

395 ITR 526High Court2017#35 most cited

What is Pr. CIT v. Meeta Gutgutia authority for?

In search assessments under Section 153A, additions to income are permissible only if incriminating material is found during the search; in the absence of such material, completed assessments cannot be disturbed. A statement recorded under Section 132(4) and later retracted may not, on its own, constitute sufficient incriminating evidence for making additions.

1,226

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2017 to 2026.

Also referred to as

Pr. CIT v. Meeta Gutgutia · 395 ITR 526 · search assessment · Section 153A · Section 132(4) · incriminating material · retracted statement · completed assessments · additions without incriminating evidence · Kabul Chawla principle

Also reported as

82 Taxmann.com 287248 Taxmann 384157 DTR 20

Sections most often in play

Section 153ASection 143(3)Section 132Section 147Section 148Section 153CSection 132(4)Section 143(2)
Read the full judgment

Issues it is cited on

section 153(1)statement under section 132(4)retracted statementsection 132(1)section 153a(1)section 153bpanchnamasection 132asearch assessmentblock periodsection 158bsection 158

Judgments citing Pr. CIT v. Meeta Gutgutia

Frontline Diamond Pvt. Ltd., Mumbai vs. DCIT - CC -8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2276/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Frontline Diamond Pvt. Ltd., Mumbai vs. DCIT - CC -8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2275/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Pramod Kumar Ranka, Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2274/MUM/2019[2013-14]Status: FixedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Pramod Kumar Ranka, Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2273/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Pramod Kumar Ranka, Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2272/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Marine Gems Pvt. Ltd., Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2271/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Marine Gems Pvt. Ltd., Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2270/MUM/2019[2013-14]Status: FixedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Marine Gems Pvt. Ltd., Mumbai vs. DCIT - CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 2269/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Dharmendra A Babel, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 1398/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Dharmendra A Babel, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 1397/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Shri Dharmendra A Babel, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 1396/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM ITA Nos. 885 to 891/Mum/2019 (Assessment Years 2008-09 to 2014-15) [ 7 Appeals] Smt Pooja Jain Legal heir of Late Shri Gautam Bhanwarlal Jain DCIT RMR & Co. 425, Central circle 8(3) The Summit Business Bay, Room No.659, Aaykar Bhavan Vs. 6th Floor, M.K.Road, Prakashwadi, Near WEH Metro Station, Mumbai-400 020 Andheri E, Mumbai-400 093 (Appellant) (Respondent) PAN No. AFRPJ5886P ITA Nos. 853 to 859/Mum/2019 (Assessment Year 2008-09 to 2014-15) [7 Appeals] Karishma Diamond Private Limited RMR & C…

Sangeeta Kapoor, New Delhi vs. DCIT, Central Circle- II, Faridabad

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

ITA 2654/DEL/2018[2008-09]Status: DisposedITAT Delhi31 Mar 2023AY 2008-09

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2008-09 Smt. Sangeeta Kapoor, Versus Dcit, Central Circle-Ii C/O Rra Taxindia, D-28, South Faridabad. Extension, Part-I, New Delhi. Pan: Abmpk7970L (Appellant) (Respondent)

For Appellant: Sh. Somil Agrawal, Ld. AdvFor Respondent: Ms. Richa Khoda, Ld. CIT/DR
Section 153ASection 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’ NEW DLEHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2008-09 Smt. Sangeeta Kapoor, VersuS DCIT, Central Circle-II C/o RRA Taxindia, D-28, South Faridabad. Extension, Part-I, New Delhi. PAN: ABMPK7970L (Appellant) (Respondent) Assessee by : Sh. Somil Agrawal, Ld. Adv. Sh. Deepesh Garg, Ld. Adv. Sh. Shrey Jain, Ld. Adv. Revenue by : Ms. Richa Khoda, Ld. CIT/DR Date of hearing : 28.03.2023 Date of order : 31.03.2023 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee again…

Shri M A Khan, Bhopal vs. The ACIT 3(1), Bhopal

ITA 105/IND/2015[2010-11]Status: DisposedITAT Indore31 Mar 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

Section 132Section 143(3)Section 153Section 153ASection 153A(1)

…oi Dal & Oil Mills (supra), which is a decision binding upon this Bench of ITAT working at Indore. At this stage, we would also like to add that in their later decision in the case of Pr. CIT and ors. Vs. Meeta Gutgutia, Prop. Ferns ‘N’ Patels and Ors. (2017) 395 ITR 526 (Delhi), the Hon’ble Delhi High Court reiterated with approval their observations in Kabul Chawala’s case (this Kabul Chawla was followed by Hon’ble Jurisdictional High Court in Gahoi Dal & Oil Mills) that completed assessments could be interfered with by AO while making assessment u/s 153A only on basis of incriminating material unearthed during…

Shri. Kudlur Ramaswamy Sathyanarayana, Mysuru vs. The Assistant Commissioner of Income-Tax, Mysuru

In the result, the appeal filed by the assessee stands dismissed

ITA 28/BANG/2023[2015-16]Status: DisposedITAT Bangalore27 Mar 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Kudlur Ramaswamy Sathyanarayana, The Assistant No. 1036-20, 4Th Main, Commissioner Of Vidyanarayanapuram, Income Tax, Mysuru. Mysuru. Vs. Pan: Ajops2226B Appellant Respondent Assessee By : Shri V. Sridhar, Ca Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 20-03-2023 Date Of Pronouncement : 27-03-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 17.11.2022 Passed By The Ld.Cit(A)-11, Bangalore For A.Y. 2015- 16 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals)-11, Bengaluru In Appeal No.Cit(A)- 11/Bng/12385/2018-19 Dated:17.11.2022 In Din: Itba/Apl/M/250/2022-23/1047480793 Dismissing The The Appeal & Confirming The Order U/S. 143(3) Of The Income Tax Act, Dated. 30.11.2016 Passed By The Assistant Commissioner Of Income Tax, Central Circle, Mysuru (Ao For Short) Is Opposed To Law, Weight Of Evidences, Probabilities & Facts & Circumstances Of The Case.

For Appellant: Shri V. Sridhar, CAFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 132Section 132(4)Section 143(3)Section 44A

…he time of search were confronted to the appellant and he has given his statement to explain the nature of the same along with the basis for making any disclosure that the same were part of his undisclosed income. 4.9 In the case of Smt Dayawanti v CIT [2017] 390 ITR 496 (Delhi) the High Court held that the statements recorded during search operations could be relied upon to make addition to assessee's income. In the case of Hotel Kiran v ACIT [2002] 82 ITD 453 (Pune) the ITAT held that when statement under section 132(4) was voluntarily made and there was no coercion or threat whatsoever and contents of statemen…

Vasamsetty Veera Venkata Satyanarayana, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

In the result, the appeal of assessee in ITA

ITA 706/HYD/2022[2016-17]Status: DisposedITAT Hyderabad23 Mar 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Ramakrishnan and Shrenik Chordia, CAFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 132Section 142(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.Nos.706 and 707/Hyd/2022 along with S.A.Nos.47 and 48/Hyd/2023 Assessment Years: 2016-17 and 2017-18 Mr. Vasamsetty Veera Vs. Income Tax Officer, Venkata Satyanarayana, Ward – 4(1), Hyderabad. Hyderabad. PAN : AEKPV4914Q (Appellant) (Respondent) Assessee by: Shri Ramakrishnan and Shrenik Chordia, CA Revenue by: Shri Rajendra Kumar, CIT-DR. Date of hearing: 15.03.2023 Date of pronouncement: 23.03.2023 O R D E R PER LALIET KUMAR, J.M. The captioned appeal…

DCIT, Central Circle-1, Noida vs. Aashikyana Civil Contractors P.Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 9025/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Mar 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Kanv Bali, Sr. DR
Section 132Section 153ASection 250(4)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘A’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 9025/Del/2019 : Asstt. Year: 2014-15 DCIT, Vs. M/s Aashiyana Civil Contractors Pvt. Central Circle-1, Ltd., R/o 302-304, Harsha Corner Noida Complex, Ghazipur, New Delhi-110096 (APPELLANT) (RESPONDENT) PAN No. AAECA4833G Assessee by : None Sh. Manoj Kumar, CA (LOA filed) Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 16.02.2023 Date of Pronouncement: 23.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by Revenue against…

Dy CIT CC-7(1), Mumbai vs. M/S. PAN India Network Ltd., Mumbai

In the result, appeal filed by the revenue is partly allowed

ITA 1717/MUM/2020[2006-07]Status: DisposedITAT Mumbai13 Mar 2023AY 2006-07

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133ASection 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1716 & 1717/MUM/2020 (A.Ys: 2007-08 & 2006-07) DCIT – Central Circle – 7(1) v. M/s. PAN India Network Infravest Pvt. Ltd., 135, Continental Building Room No. 653, 6th Floor Dr. Annie Besant Road Aayakar Bhavan, M.K. Road Worli, Mumbai – 400018 Mumbai - 400020 PAN: AACCP2459H (Appellant) (Respondent) C.O. Nos. 136 & 134/MUM/2021 [ARISING OUT OF ITA NOs. 1716 & 1717/MUM/2020 (A.Ys: 2007-08 & 2006-07)] M/s. PAN India Network Infravest Pvt. Ltd…

DCIT-CC-7(1), Mumbai vs. M/S.PAN India Network Ltd., Mumbai

In the result, appeal filed by the revenue is partly allowed

ITA 1716/MUM/2020[2007-08]Status: DisposedITAT Mumbai13 Mar 2023AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133ASection 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1716 & 1717/MUM/2020 (A.Ys: 2007-08 & 2006-07) DCIT – Central Circle – 7(1) v. M/s. PAN India Network Infravest Pvt. Ltd., 135, Continental Building Room No. 653, 6th Floor Dr. Annie Besant Road Aayakar Bhavan, M.K. Road Worli, Mumbai – 400018 Mumbai - 400020 PAN: AACCP2459H (Appellant) (Respondent) C.O. Nos. 136 & 134/MUM/2021 [ARISING OUT OF ITA NOs. 1716 & 1717/MUM/2020 (A.Ys: 2007-08 & 2006-07)] M/s. PAN India Network Infravest Pvt. Ltd…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5758/DEL/2016[2010-11]Status: DisposedITAT Delhi07 Mar 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…osed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 12. The Hon'ble Delhi High Court in its decision in the case of Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526 in paras 69 to 72 wherein it was held as under: “69. What weighed with the Court in the above decision was the “habitual concealing o f income and indulging in clandestine operations” and that a person indulging in such activities “can hardly be accepted to maintain meticulous books or records for long. ” These factors are absent in the present…

ACIT, New Delhi vs. Sh. Gurmeet Singh, New Delhi

In the result, the appeals of the assessee are allowed and the appeals Revenue are dismissed

ITA 5757/DEL/2016[2009-10]Status: DisposedITAT Delhi07 Mar 2023AY 2009-10

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 5559/Del/2016 : Asstt. Year: 2006-07 Ita No. 5560/Del/2016 : Asstt. Year: 2007-08 Ita No. 5561/Del/2016 : Asstt. Year: 2008-09 Ita No. 5562/Del/2016 : Asstt. Year: 2009-10 Ita No. 5563/Del/2016 : Asstt. Year: 2010-11 Ita No. 5564/Del/2016 : Asstt. Year: 2011-12 Ita No. 5565/Del/2016 : Asstt. Year: 2012-13 Gurmeet Singh, Vs Dcit, C-168, Anand Vihar, Central Circle-20, New Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaqps9561E Ita No. 5756/Del/2016 : Asstt. Year: 2008-09 Ita No. 5757/Del/2016 : Asstt. Year: 2009-10 Ita No. 5758/Del/2016 : Asstt. Year: 2010-11 Acit, Vs Gurmeet Singh, Central Circle-8, C-168, Anand Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaqps9561E Assessee By : Sh. Gurdev Singh Chawla, Ca Revenue By : Sh. Paresh Johri, Cit Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 07.03.2023

For Appellant: Sh. Gurdev Singh Chawla, CAFor Respondent: Sh. Paresh Johri, CIT DR
Section 132Section 143(3)Section 153Section 153ASection 234BSection 292CSection 68

…osed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 12. The Hon'ble Delhi High Court in its decision in the case of Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526 in paras 69 to 72 wherein it was held as under: “69. What weighed with the Court in the above decision was the “habitual concealing o f income and indulging in clandestine operations” and that a person indulging in such activities “can hardly be accepted to maintain meticulous books or records for long. ” These factors are absent in the present…