Pr. CIT v. Meeta Gutgutia

ACIT Circlie-19, New Delhi vs. Pawan Kansal, New Delhi

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaassessment Year: 2010-11 Acit, Vs. Pawan Kansal, Circle-19, A-7, Antriksh Apartment, New Delhi. Plot No.D-3, Sector-14, New Delhi. Pan: Ahepk0574C

…l position is affirmed and answered in favour of the assessee by large number of judicial precedents of different jurisdiction. A reference is made to the decisions rendered in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del.); Pr. CIT vs. Meeta Gutgutia, (2017) 395 ITR 526 (Del); Pr. CIT vs. Somia Construction Pvt. Ltd. (2016) 387 ITR 529 (Guj.) and so on. The SLP of the Revenue against the decision of the Hon'ble Delhi High Court was dismissed by the Hon'ble Supreme Court in Pr. CIT vs. Meeta Gutgutia (2018) 96 taxmann.com 468 (SC). Having regard to the binding judicial precedent available in favour of the assesse…

DCIT Central Circle-15, New Delhi vs. Sudha Nagar, New Delhi

In the result, appeal of Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmadcit Vs. Sudha Nagar Central Circle – 15, D-3/10, Pashchimi Marg, New Delhi Vasant Vihar, New Delhi-110 057 Pan No. Aabpn 9048 C (Appellant) (Respondent) Assessee By Shri Akshat Jain, Adv. Revenue By Shri H. K. Choudhary, Cit-D.R. Date Of Hearing: 27.07.2022 Date Of Pronouncement: 05.08.2022 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 28.02.2020 Passed By The Commissioner Of Income Tax (Appeals)-26, New Delhi Relating To Assessment Year 2007-08. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under:-

…of the assessee. Aggrieved by the order of CIT(A), Revenue is now in appeal and has raised the following grounds: “1. That the Ld CIT(A) has erred in law in relying on the ratio held in Kabul Chawla ITA No.709/2014 Dated 28.05.2015 (Delhi) and Meeta Gutgutia 395 ITR 526 in holding that completed assessment cannot be interfered by the AO without incriminating material and completely ignoring the fact that for making the assessment u/s 153A of the Act, 1961, the Income Tax Act does not stipulate any such conditionality on AO. 2. That the Ld CIT(A) has erred in law in ignoring the judgements of the Hon’ble Kerla Hi…

Principal Commissioner of Income Tax, Delhi-20 vs. Ms. Kavita Agarwal

Appeal is dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…rch and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax v. Kabul Chawla (supra) and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526. The relevant paragraphs are reproduced hereinbelow:- “10. The ITAT, therefore, concluded that since no assessment was pending for the relevant assessment year 2010-11 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case…

Principal Commissioner of Income Tax, Delhi-20 vs. Mr. Shiv Kumar Agarwal

Appeal is dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…rch and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax v. Kabul Chawla (supra) and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526. The relevant paragraphs are reproduced hereinbelow:- “10. The ITAT, therefore, concluded that since no assessment was pending for the relevant assessment year 2010-11 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case…

Principal Commissioner of Income Tax, Delhi-20 vs. Ms. Suman Agarwal

Appeal is dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…rch and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax v. Kabul Chawla (supra) and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526. The relevant paragraphs are reproduced hereinbelow:- “10. The ITAT, therefore, concluded that since no assessment was pending for the relevant assessment year 2010-11 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case…

Principal Commissioner of Income Tax, Delhi-20 vs. Ms. Suman Agarwal

Appeal is dismissed

…rch and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax v. Kabul Chawla (supra) and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526. The relevant paragraphs are reproduced hereinbelow:- “10. The ITAT, therefore, concluded that since no assessment was pending for the relevant assessment year 2010-11 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case…

Principal Commissioner of Income Tax, Delhi-20 vs. Mr. Shiv Kumar Agarwal

Appeal is dismissed

…rch and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax v. Kabul Chawla (supra) and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526. The relevant paragraphs are reproduced hereinbelow:- “10. The ITAT, therefore, concluded that since no assessment was pending for the relevant assessment year 2010-11 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case…

Principal Commissioner of Income Tax, Delhi-20 vs. Ms. Kavita Agarwal

Appeal is dismissed

…rch and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case of Commissioner of Income Tax v. Kabul Chawla (supra) and Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526. The relevant paragraphs are reproduced hereinbelow:- “10. The ITAT, therefore, concluded that since no assessment was pending for the relevant assessment year 2010-11 on the date of search and no incriminating material was found during the course of search, the issue is covered in favour of the assessee by the judgment of this Court in the case…