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 367,842 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

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1160/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Aug 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…ecision and the issue is now settled by the decision of Hon'ble Supreme Court (discussed below). 9 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT ( 96 Taxmann.com 468) has held that Invocation of section 153A to re- open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A o] the Income-tax Act, 1961 - Search and seizure…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1159/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Aug 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…ecision and the issue is now settled by the decision of Hon'ble Supreme Court (discussed below). 9 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT ( 96 Taxmann.com 468) has held that Invocation of section 153A to re- open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A o] the Income-tax Act, 1961 - Search and seizure…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1158/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Aug 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…ecision and the issue is now settled by the decision of Hon'ble Supreme Court (discussed below). 9 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. Recently Hon'ble Supreme court vide order dated 02-07-2018 in Meeta Gutgutia Vs. Pr CIT ( 96 Taxmann.com 468) has held that Invocation of section 153A to re- open concluded assessments of assessment years earlier to year of search was not justified in absence of incriminating material found during search qua each such earlier assessment year. The head note of the judgment is as under: Section 153A o] the Income-tax Act, 1961 - Search and seizure…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3261/DEL/2016[2009-10]Status: DisposedITAT Delhi19 Aug 2021AY 2009-10

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3260/DEL/2016[2008-09]Status: DisposedITAT Delhi19 Aug 2021AY 2008-09

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3259/DEL/2016[2007-08]Status: DisposedITAT Delhi19 Aug 2021AY 2007-08

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3258/DEL/2016[2006-07]Status: DisposedITAT Delhi19 Aug 2021AY 2006-07

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, all the five appeals filed by the learned assessing officer are dismissed

ITA 3257/DEL/2016[2005-06]Status: DisposedITAT Delhi19 Aug 2021AY 2005-06

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel, CAFor Respondent: Shri H. K. Choudhary, CIT DR
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3257 to 3261/Del/2016 (Assessment Year: 2005-06 to 2009-10) DCIT, Vs. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, New Delhi PAN: AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Choudhary, CIT DR Assessee by: Shri Amit Goel, CA Shri Nippun Mittal, CA Date of Hearing 14/07/2021 Date of pronouncement 19/08/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. The…

DCIT, New Delhi vs. M/S. Aakriti Hotels Pvt. Ltd., New Delhi

In the result Revenue’s appeals are dismissed

ITA 281/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Aug 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Satpal Gulati, CIT-DRFor Respondent: Shri Rakesh Joshi, CA
Section 153ASection 68

…of search. Hence contention of Ld CIT (A) cannot be accepted in view the decision of jurisdictional High Court. 16. Further, Hon’ble Jurisdictional High Court in the case of Principal Commissioner of Income-tax, Central -2, New Delhi v. Meeta Gutgutia [2017] 395 ITR 526 (Delhi) has held as under: …the legal position, as will be discussed shortly, is that there can be no addition made for a particular assessment year without there being an incriminating material qua that assessment year which would justify such an addition…the court is unable to accept the submissions of revenue that there was incriminating mater…

ACIT, Central Circle- 15, New Delhi vs. Krishan Lal Madhok, Delhi

In the result, all appeals by the revenue are accordingly

ITA 6648/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…submissions made by the rival parties. 20. The learned counsel for the assessee stated that no incriminating material was found during the course of search and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Tax…

Krishan Lal Madhok, New Delhi vs. ACIT, Circle- 15, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 6269/DEL/2017[2007-08]Status: DisposedITAT Delhi03 Aug 2021AY 2007-08

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…submissions made by the rival parties. 20. The learned counsel for the assessee stated that no incriminating material was found during the course of search and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Tax…

Krishan Lal Madhok, New Delhi vs. ACIT, Circle- 15, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 6268/DEL/2017[2006-07]Status: DisposedITAT Delhi03 Aug 2021AY 2006-07

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…submissions made by the rival parties. 20. The learned counsel for the assessee stated that no incriminating material was found during the course of search and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Tax…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3920/DEL/2017[2011-12]Status: DisposedITAT Delhi03 Aug 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…submissions made by the rival parties. 20. The learned counsel for the assessee stated that no incriminating material was found during the course of search and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Tax…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3919/DEL/2017[2010-11]Status: DisposedITAT Delhi03 Aug 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…submissions made by the rival parties. 20. The learned counsel for the assessee stated that no incriminating material was found during the course of search and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Tax…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3918/DEL/2017[2009-10]Status: DisposedITAT Delhi03 Aug 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…submissions made by the rival parties. 20. The learned counsel for the assessee stated that no incriminating material was found during the course of search and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Tax…

ACIT, Circle- 15, New Delhi vs. Krishan Lal Madhok, New Delhi

In the result, all appeals by the revenue are accordingly

ITA 3917/DEL/2017[2008-09]Status: DisposedITAT Delhi03 Aug 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Mahavir Prasad

For Appellant: Shri Pranshu Goel, CAFor Respondent: Ms. Sushma Singh, CIT-DR
Section 132(4)

…submissions made by the rival parties. 20. The learned counsel for the assessee stated that no incriminating material was found during the course of search and therefore, the ratio laid down by the Hon'ble High Court of Delhi in the case of Meeta Gutgutia 395 ITR 526, Kabul Chawla 380 ITR 573, Anil Bhatia 211 Taxman.com 453 and of the Hon'ble Supreme Court in the case of Singhad Technical Education Society 397 ITR 344 squarely apply. 21. Rebutting to this contention of the ld. counsel for the assessee, the ld. DR stated that the Hon'ble Kerala High Court in the case of Saint Francis Clay Décor Tiles 70 Tax…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ITA Nos.1211 to 1217/Bang/2019 Page 1 of 73 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.1211 to 1217/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Jitendra Virwani, Vs. The Deputy Commissioner No.341, Embassy Woods, of Income Tax, 6/A, Cunningham Road, Central Circle 1(3), Vasanthnagar, Bengaluru. Bangalore – 560 001. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.20…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1216/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ITA Nos.1211 to 1217/Bang/2019 Page 1 of 73 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.1211 to 1217/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Jitendra Virwani, Vs. The Deputy Commissioner No.341, Embassy Woods, of Income Tax, 6/A, Cunningham Road, Central Circle 1(3), Vasanthnagar, Bengaluru. Bangalore – 560 001. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.20…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1215/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ITA Nos.1211 to 1217/Bang/2019 Page 1 of 73 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.1211 to 1217/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Jitendra Virwani, Vs. The Deputy Commissioner No.341, Embassy Woods, of Income Tax, 6/A, Cunningham Road, Central Circle 1(3), Vasanthnagar, Bengaluru. Bangalore – 560 001. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.20…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1214/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…ITA Nos.1211 to 1217/Bang/2019 Page 1 of 73 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER ITA Nos.1211 to 1217/Bang/2019 Assessment years : 2009-10 to 2015-16 Shri Jitendra Virwani, Vs. The Deputy Commissioner No.341, Embassy Woods, of Income Tax, 6/A, Cunningham Road, Central Circle 1(3), Vasanthnagar, Bengaluru. Bangalore – 560 001. PAN: AAVPV 0738P APPELLANT RESPONDENT Appellant by : Shri S. Ramasubramaniam, CA Respondent by : Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 16.07.20…