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

Neeru Gupta, New Delhi vs. ACIT, New Delhi

In the result, appeal of Assessee allowed

ITA 2946/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Oct 2019AY 2007-08

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: -None-For Respondent: Shri R.L. Meena, CIT-D.R
Section 132Section 153ASection 2(22)(e)

…ch or requisition of documents or undisclosed 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” 5.2. Similarly in the case of Pr. CIT vs. Meeta Gut Gutia 395 ITR 526 (Del.) the Hon’ble Delhi High Court held that invocation of Section 153A to reopen the concluded assessments of assessment orders earlier to the year of search was not justified in the absence of any incriminating material found during the course of search qua each such 5 ITA.No.2946/Del./2017 Smt. Neeru Gupta, New Delhi. earlier assessment order…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1032/JPR/2018[2011-12]Status: DisposedITAT Jaipur30 Sept 2019AY 2011-12
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…er sources is not sustainable in law. In support of his contention, he has relied upon the various decisions as under: (i) Jai Steel (India) Vs ACIT (2013) 88 DTR 1 (ii) Saumya Construction Pvt. Ltd. (2016 387 ITR 529 (Guj) (iii) PCIT Vs Meeta Gutgutia (2017) 395 ITR 526 (Del) (iv) ITAT Jaipur Bench in the case of Shri Banna Lal Jat Vs ACIT in ITA No. 474 to 476/JP2018, order dated 24/04/2019 4 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain Vs DCIT 5. On the other hand, the ld DR has relied upon the orders of the authorities below and submitted that once the A.O. is required to assessee or reassess the income for six a…

Shri Rakesh Kumar Jain, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, both these appeals of the assessee are allowed

ITA 1031/JPR/2018[2010-11]Status: DisposedITAT Jaipur30 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 143(3)Section 153A

…er sources is not sustainable in law. In support of his contention, he has relied upon the various decisions as under: (i) Jai Steel (India) Vs ACIT (2013) 88 DTR 1 (ii) Saumya Construction Pvt. Ltd. (2016 387 ITR 529 (Guj) (iii) PCIT Vs Meeta Gutgutia (2017) 395 ITR 526 (Del) (iv) ITAT Jaipur Bench in the case of Shri Banna Lal Jat Vs ACIT in ITA No. 474 to 476/JP2018, order dated 24/04/2019 4 ITA 1031 & 1032/JP/2018 Rakesh Kr. Jain Vs DCIT 5. On the other hand, the ld DR has relied upon the orders of the authorities below and submitted that once the A.O. is required to assessee or reassess the income for six a…

Shri Yash Bhatia, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

In the result, this appeal of the assessee is allowed

ITA 1034/JPR/2018[2010-11]Status: DisposedITAT Jaipur25 Sept 2019AY 2010-11
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri A.K. Mahla (JCIT)
Section 132Section 132(1)Section 139Section 143(3)Section 153A

…1034/JP/2018 Yash Bhatia Vs DCIT law. In support of his contention, he has relied upon the various decisions as under: (i) Jai Steel (India) Vs ACIT (2013) 88 DTR 1 (ii) Saumya Construction Pvt. Ltd. (2016 387 ITR 529 (Guj) (iii) PCIT Vs Meeta Gutgutia (2017) 395 ITR 526 (Del) (iv) ITAT Jaipur Bench in the case of Shri Banna Lal Jat Vs ACIT in ITA No. 474 to 476/JP2018, order dated 24/04/2019 4. On the other hand, the ld DR has relied upon the orders of the authorities below and submitted that once the A.O. is required to assessee or reassess the income for six assessment years immediate preceding to the assessm…

The DCIT, Central Circle-1(1), Ahmedabad vs. Shri Umang H. Thakkar, Ahmedabad

In the result, appeal of the assessee is allowed whereas appeal of the Revenue is dismissed for AY 1999-2000

ITA 2404/AHD/2008[1999-00]Status: DisposedITAT Ahmedabad11 Sept 2019AY 1999-00

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 2404 & 2405/Ahd/2008 ("नधा"रण वष" / Assessment Years : 1999-2000 & 2000-01)

For Respondent: Shri O. P. Vaishnav, CIT
Section 143(3)Section 46A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 2404 & 2405/Ahd/2008 ("नधा"रण वष" / Assessment Years : 1999-2000 & 2000-01) DCIT Shri Umang H Thakkar बनाम/ Central Circle-1(1), Room 305, Sahajanand Plaza, Vs. No. 303, Aaykar Bhavan, Bhatta Char Rasta, Paldi, Ahmedabad Ahmedabad .. (अपीलाथ" /Appellant) (""यथ" / Respondent) & आयकर अपील सं./I.T.A. No. 2146/Ahd/2008 ("नधा"रण वष" / Assessment Year : 1999-2000) Shri Umang H Thakkar The Dy.…

DCIT Cen Cir 1(1), Mumbai vs. Arunkumar R Mehta, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2477/MUM/2018[2007-08]Status: DisposedITAT Mumbai06 Sept 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room No.903, 9Th Floor 1608, Prasad Chamber Old Cgo(Annexe) Behind Tbz, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 Pan/Gir No.Aabpm3327M Appellant) .. Respondent)

Section 132Section 143(3)Section 153ASection 69A

…s not related to the concerned year and hence, the additions for those years could not be made in the assessment order passed u/s 153A of the Act. This legal proposition has been considered by the Hon’ble Delhi High Court in the case of CIT vs Meeta Gutgutia (395 ITR 526) in respect of which SLP has been dismissed by the Hon’ble Supreme Court in (2018) 96 taxman.com 468, where it was held that invocation of section 153A to reopen concluded assessment of assessment Year earlier to year of search is not justified in absence of incriminating material is found during the course of search qua each such earlier assessm…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…010 (Del) v. CIT vs. Sunil Aggarwal : 379 ITR 367 (Del) vi. ITO vs. Vijay Kumar Kesar : 327 ITR 497 (Chattisgarh) vii. TDI Marketing (P.) Ltd. vs. ACIT : (2009) 28 SOT 215 (Del) viii. Ashok Manilal Thakkar vs. ACIT : 279 ITR 143 (AT)(Ahd) ix. Meeta Gulgutia : 395 ITR 526 (Del) – para 40/41 He submitted that such statements, therefore, needs to be ignored from consideration. 29. Even otherwise he submitted that analysis of the statements hereunder would show that the inference drawn by the assessing officer that the expatriate employees seconded by the Appellant continued to be employees of the Appellant company…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…010 (Del) v. CIT vs. Sunil Aggarwal : 379 ITR 367 (Del) vi. ITO vs. Vijay Kumar Kesar : 327 ITR 497 (Chattisgarh) vii. TDI Marketing (P.) Ltd. vs. ACIT : (2009) 28 SOT 215 (Del) viii. Ashok Manilal Thakkar vs. ACIT : 279 ITR 143 (AT)(Ahd) ix. Meeta Gulgutia : 395 ITR 526 (Del) – para 40/41 He submitted that such statements, therefore, needs to be ignored from consideration. 29. Even otherwise he submitted that analysis of the statements hereunder would show that the inference drawn by the assessing officer that the expatriate employees seconded by the Appellant continued to be employees of the Appellant company…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…010 (Del) v. CIT vs. Sunil Aggarwal : 379 ITR 367 (Del) vi. ITO vs. Vijay Kumar Kesar : 327 ITR 497 (Chattisgarh) vii. TDI Marketing (P.) Ltd. vs. ACIT : (2009) 28 SOT 215 (Del) viii. Ashok Manilal Thakkar vs. ACIT : 279 ITR 143 (AT)(Ahd) ix. Meeta Gulgutia : 395 ITR 526 (Del) – para 40/41 He submitted that such statements, therefore, needs to be ignored from consideration. 29. Even otherwise he submitted that analysis of the statements hereunder would show that the inference drawn by the assessing officer that the expatriate employees seconded by the Appellant continued to be employees of the Appellant company…

Jey Kay Pvt. Ltd., New Delhi vs. DCIT, CC- 8, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4027/DEL/2017[2010-11]Status: DisposedITAT Delhi09 Aug 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri V.K. Aggarwal, A.R. &For Respondent: Shri J.K. Mishra, CIT-D.R
Section 139(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.Nos.4026, 4027, 4028 & 4029/Del./2017 Assessment Years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 Jey Kay Pvt. Ltd., 10 The DCIT, Scindia House, Connaught Central Circle-8, vs. Place, New Delhi – 110 001 New Delhi. PAN AAACJ0047M (Appellant) (Respondent) For Assessee : Shri V.K. Aggarwal, A.R. & Smt. Shweta Bansal, C.A. For Revenue : Shri J.K. Mishra, CIT-D.R. Date of Hearing : 08.08.2019 Date of Pronouncement : 09.08.2019 ORDER PER BHAVNESH SAINI, J.M. All the…

Jey Kay Pvt. Ltd., New Delhi vs. DCIT, CC- 8, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4026/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Aug 2019AY 2009-10

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri V.K. Aggarwal, A.R. &For Respondent: Shri J.K. Mishra, CIT-D.R
Section 139(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.Nos.4026, 4027, 4028 & 4029/Del./2017 Assessment Years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 Jey Kay Pvt. Ltd., 10 The DCIT, Scindia House, Connaught Central Circle-8, vs. Place, New Delhi – 110 001 New Delhi. PAN AAACJ0047M (Appellant) (Respondent) For Assessee : Shri V.K. Aggarwal, A.R. & Smt. Shweta Bansal, C.A. For Revenue : Shri J.K. Mishra, CIT-D.R. Date of Hearing : 08.08.2019 Date of Pronouncement : 09.08.2019 ORDER PER BHAVNESH SAINI, J.M. All the…

Jey Kay Pvt. Ltd., New Delhi vs. DCIT, CC- 8, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4029/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Aug 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri V.K. Aggarwal, A.R. &For Respondent: Shri J.K. Mishra, CIT-D.R
Section 139(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.Nos.4026, 4027, 4028 & 4029/Del./2017 Assessment Years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 Jey Kay Pvt. Ltd., 10 The DCIT, Scindia House, Connaught Central Circle-8, vs. Place, New Delhi – 110 001 New Delhi. PAN AAACJ0047M (Appellant) (Respondent) For Assessee : Shri V.K. Aggarwal, A.R. & Smt. Shweta Bansal, C.A. For Revenue : Shri J.K. Mishra, CIT-D.R. Date of Hearing : 08.08.2019 Date of Pronouncement : 09.08.2019 ORDER PER BHAVNESH SAINI, J.M. All the…

Jey Kay Pvt. Ltd., New Delhi vs. DCIT, CC- 8, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4028/DEL/2017[2011-12]Status: DisposedITAT Delhi09 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri T.S. Kapoor

For Appellant: Shri V.K. Aggarwal, A.R. &For Respondent: Shri J.K. Mishra, CIT-D.R
Section 139(1)Section 153Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA.Nos.4026, 4027, 4028 & 4029/Del./2017 Assessment Years 2009-2010, 2010-2011, 2011-2012 & 2012-2013 Jey Kay Pvt. Ltd., 10 The DCIT, Scindia House, Connaught Central Circle-8, vs. Place, New Delhi – 110 001 New Delhi. PAN AAACJ0047M (Appellant) (Respondent) For Assessee : Shri V.K. Aggarwal, A.R. & Smt. Shweta Bansal, C.A. For Revenue : Shri J.K. Mishra, CIT-D.R. Date of Hearing : 08.08.2019 Date of Pronouncement : 09.08.2019 ORDER PER BHAVNESH SAINI, J.M. All the…

ACIT, New Delhi vs. Sh. Inderjeet Gulati, New Delhi

The appeal of the Revenue is dismissed

ITA 5870/DEL/2014[2005-06]Status: DisposedITAT Delhi29 Jul 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Piyush Kaushik, AdvocateFor Respondent: Shri J.K. Mishra, CIT DR
Section 132Section 153ASection 54F

…is found then no addition or disallowance can be made in relation to that Assessment Year in exercise of power u/s.153A. This principle has been reiterated by the Hon'ble Jurisdictional High Court in the case of Pr.CIT vs. Meeta Gutgutia, reported in (2017), 395 ITR 526 and again in the case of Pr.CIT vs. Best Infrastructure (India) Pvt. Ltd. (2017) 84 taxmann.com 287 (Del.). In view of the binding judicial precedent of the Hon'ble Jurisdictional High Court, we hold that no addition can be roped in the assessment made u/s.153A in absence of any incriminating found during the course of search, especially in the c…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1413/DEL/2017[2005-06]Status: DisposedITAT Delhi09 Jul 2019AY 2005-06

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1412/DEL/2017[2004-05]Status: DisposedITAT Delhi09 Jul 2019AY 2004-05

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1411/DEL/2017[2003-04]Status: DisposedITAT Delhi09 Jul 2019AY 2003-04

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1410/DEL/2017[2002-03]Status: DisposedITAT Delhi09 Jul 2019AY 2002-03

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

Ved Prakash, Haryana vs. ACIT, Bhiwani

In the result, the appeal of the assessee is on this ground is dismissed

ITA 1409/DEL/2017[2001-02]Status: DisposedITAT Delhi09 Jul 2019AY 2001-02

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 1409/Del/2017 : Asstt. Year : 2001-02 Ita No. 1410/Del/2017 : Asstt. Year : 2002-03 Ita No. 1411/Del/2017 : Asstt. Year : 2003-04 Ita No. 1412/Del/2017 : Asstt. Year : 2004-05 Ita No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner Of Income S/O Sh. Partap Singh, Tax, Sco 202-203, Office Of Paras Wali Gal, Near Bus Stand, Income Tax, Huda City Centre, Charkhi Dadri, Haryana Bhiwani (Appellant) (Respondent) Pan No. Azyps0463J Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 04.07.2019 Date Of Pronouncement: 09.07.2019 Order Per Dr. B. R. R. Kumar: These Are The Appeals Filed By The Assessee Against The Order Of The Ld. Cit(A), Rohtak Each Dated 30.12.2016. 2. In Ita No. 1409/Del/2017, The Assessee Has Raised The Following Effective Grounds: “1. That The Ld. Cit(A) In The Facts & Circumstances Of The Case Has Erred In Dismissing The Appeal Without Considering That The Assessed Income After Giving Appeal Effect Of Order Of Ld. Cit(A) & Hon'Ble Itat Was Wrongly Determined On 03/03/2011 At Rs.1,58,925/- Instead Of Correct Computation At Rs.66,425/-. Even This Issue Has Not Been Considered Though Raised. 2. That The Ld. Cit(A) In The Facts Of The Case Has Erred In Confirming The Assessment Of Income From School Without

For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1409/Del/2017 : Asstt. Year : 2001-02 ITA No. 1410/Del/2017 : Asstt. Year : 2002-03 ITA No. 1411/Del/2017 : Asstt. Year : 2003-04 ITA No. 1412/Del/2017 : Asstt. Year : 2004-05 ITA No. 1413/Del/2017 : Asstt. Year : 2005-06 Ved Parkash, Vs Asstt. Commissioner of Income S/o Sh. Partap Singh, Tax, SCO 202-203, Office of Paras Wali Gal, Near Bus Stand, Income Tax, HUDA City Centre, Charkhi Dadri, Haryana Bhiwani (APPELLANT) (RESPONDENT) PAN No. AZYPS0463J Assessee…

ACIT, CC- 26, New Delhi vs. Krishan Kumar Modi, New Delhi

In the result, the assessee's appeal is allowed

ITA 3956/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…the Supreme Court and the jurisdictional Delhi High Court: - CIT vs. Singhad Technical Education Society: 397 ITR 344 (SC) - PCIT v. MeetaGutgutia [2018] 257 Taxman 441 (SC) affirming the decision of the Delhi High Court in the case of PCIT vs. MeetaGutgutia: 395 ITR 526 (Del) - CIT vs. Kabul Chawla: 234 Taxman 300 - CIT vs. Chetan Das Lachman Das: 254 CTR 392 (Del) - CIT vs. Anil Bhatia: 211 Taxmann 453 (Del) - CIT vs. Lachman Das Bhatia: 254 CTR 383 (Del) - PCIT v. Vikas Gutgutia: 396 ITR 691 (Delhi) 3.2 Specific reliance was placed by the Ld. Sr. Counsel on the decision of coordinate Delhi Bench of the Tribun…