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 367,518 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

Yellaiah Setty, Hyderabad vs. ACIT, Central Circle-5, Hyderabad

In the result, appeal of the assessee is allowed

ITA 494/HYD/2017[2004-05]Status: DisposedITAT Hyderabad15 Nov 2018AY 2004-05

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2004-05 Yellaiah Setty, Vs. Asst. Commissioner Of Hyderabad. Income-Tax, Central Circle – 5, Pan – Agqps 2236 Q Hyderabad. Appellant Respondent Assessee By: Shri P. Murali Mohana Rao Revenue By: Smt. S. Narasamma Date Of Hearing: 31/10/2018 Date Of Pronouncement: 15/11/2018 O R D E R Per S. Rifaur Rahman, Am:

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Smt. S. Narasamma
Section 143(2)Section 143(3)Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2004-05 Yellaiah Setty, vs. Asst. Commissioner of Hyderabad. Income-tax, Central Circle – 5, PAN – AGQPS 2236 Q Hyderabad. Appellant Respondent Assessee by: Shri P. Murali Mohana Rao Revenue by: Smt. S. Narasamma Date of hearing: 31/10/2018 Date of pronouncement: 15/11/2018 O R D E R PER S. RIFAUR RAHMAN, AM: This appeal is filed by the assessee against the order of CIT(A) - 12, Hyderabad, dated 17/10/2016 for AY 2004-05. 2. Brief facts of…

Mr. Vinay Kumar Gupta, Faridabad vs. ACIT, Faridabad

In the result, appeal of the assessee is dismissed

ITA 5257/DEL/2012[2006-07]Status: DisposedITAT Delhi15 Nov 2018AY 2006-07
Section 142(1)

…at in the absence of any corroborating evidence to connect the searched material, no addition could be made. Lastly, reliance is placed on CIT versus Kabul Chawla 380 ITR 573, PCIT versus Saumya constructions 81 taxmann.com 292 (Gujarat) and Meeta 8 Gutgutia 395 ITR 526 is a relied upon for the principle that in the absence of any incriminating material qua the assessment year under consideration no addition could be made. 13. Per contra, it is the submission of the learned DR that it is incorrect to state that nothing was recovered during the search, but as a matter of fact, the documents stated by the learned…

DCIT, New Delhi vs. M/S. Ridgeview Construction Pvt. Ltd., New Delhi

ITA 3596/DEL/2015[2005-06]Status: DisposedITAT Delhi31 Oct 2018AY 2005-06

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Smt. Aparna Karan, CIT(DR)
Section 132Section 132(1)Section 153CSection 68

…AR relied on the judgment of the Hon’ble Apex reported in 397 ITR 344 and the judgment of the Hon’ble Delhi High Court in the case of Pr. CIT v. Index Securities (P) Ltd. in ITA Nos. 566/2017, 567/2017, 568/2017, 569/2017, 270/2017 and 571/2017 reported in 157 DTR 20 and, while supporting the orders of the Ld. CIT (A), vehemently argued that the Ld. CIT (A) had rightly quashed the proceedings initiated u/s 153C of the Act. 5.0 We have heard the arguments of both the sides and perused relevant material placed before us. In the instant case, the proceedings were initiated under section 153C of the Act by recor…

DCIT, New Delhi vs. M/S. Ridgeview Construction Pvt. Ltd., New Delhi

ITA 3595/DEL/2015[2004-05]Status: DisposedITAT Delhi31 Oct 2018AY 2004-05

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Smt. Aparna Karan, CIT(DR)
Section 132Section 132(1)Section 153CSection 68

…AR relied on the judgment of the Hon’ble Apex reported in 397 ITR 344 and the judgment of the Hon’ble Delhi High Court in the case of Pr. CIT v. Index Securities (P) Ltd. in ITA Nos. 566/2017, 567/2017, 568/2017, 569/2017, 270/2017 and 571/2017 reported in 157 DTR 20 and, while supporting the orders of the Ld. CIT (A), vehemently argued that the Ld. CIT (A) had rightly quashed the proceedings initiated u/s 153C of the Act. 5.0 We have heard the arguments of both the sides and perused relevant material placed before us. In the instant case, the proceedings were initiated under section 153C of the Act by recor…

ACIT, New Delhi vs. M/S. Moolchand Steels Pvt. Ltd., Uttar Pradesh

In the result, the appeal filed by the department stands

ITA 2544/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Oct 2018AY 2006-07

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Asstt. Commissioner Of Income Tax, Vs M/S Moolchand Steels Pvt. Ltd., Central Circle-04, R/O Village Rehri, New Delhi. P.O. Chhutmalpur, Distt. Saharanpur, U.P. (Pan: Aaacm9286H) (Appellant) (Respondent) Appellant By : Shri S.S. Rana, C.I.T. Dr Respondent By : Shri Salil Agarwal, Advocate Shri Shailesh Gupta, Ca Date Of Hearing: 17.07.2018 Date Of Pronouncement : 10.10.2018

For Appellant: Shri S.S. Rana, C.I.T. DRFor Respondent: Shri Salil Agarwal, Advocate
Section 131Section 132Section 133(6)Section 143(3)Section 153ASection 68

…that this judgment of the Hon’ble Kerala High Court had been passed after duly considering the case of CIT vs. Kabul Chawla (supra). Reliance was also placed on the judgment of the Hon’ble Delhi High Court in the case of Smt. Dayawanti vs. CIT reported in 390 ITR 496 (Del) wherein the Hon’ble Delhi High Court had held that where the inferences drawn in respect of undeclared income of assessee were premised on material found as well as statements recorded in the course of search operations, the additions were justified. Apart from this, the Ld. CIT DR also placed reliance on the following judicial precede…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Assessee is partly allowed

ITA 2817/DEL/2012[2003-04]Status: DisposedITAT Delhi09 Oct 2018AY 2003-04

Bench: Shri Sudhanshu Srivastava & Shri Anandee Nath Misshra

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Shefali Swaroop, CIT (DR)
Section 132Section 139Section 142Section 143(1)Section 143(2)Section 153ASection 276DSection 37(1)Section 43Section 43B

…ti (supra), the facts and circumstances of the instant case are fully covered by the ratio in the case of Kabul Chawla (supra), which view has been reiterated by the Hon'ble Delhi High Court in a more recent decision in Principal CIT vs. Meeta Gutgutia (2017) 395 ITR 526 (Del). In view of the foregoing discussion, I agree with the view canvassed by the ld. JM in holding that the amount of determined loss for the assessment years 2004-05 and 2005- 06 be allowed to be carried forward for set off against the income for the assessment year 2006-07. The question proposed is, therefore, answered in negative by holding…

DCIT, New Delhi vs. M/S. Landcraft Developers Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is dismissed

ITA 459/DEL/2016[2009-10]Status: DisposedITAT Delhi03 Oct 2018AY 2009-10

Bench: Shri N. K. Saini & Ms Suchitra Kambledcit Vs Landcraft Developers Pvt. Central Circle-18, Room No. 327, Ltd. 309, 3Rd Floor, Plot No. 3Rd Floor, Ara Centre, E-2, 13, Parmesh Corporate Jhandewalan Extn. Towers Community Centre, New Delhi Karkardooma, Delhi Aabcl1391F (Appellant) (Respondent)

Section 132Section 132(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 68

…s clear and do not mandate requirement of incriminating documents for purpose of finalizing assessment or reassessment under Section 153A of the Act. The Ld. DR relied upon the decisions of the Hon’ble Delhi High Court in case of Smt. Dayawanti vs. CIT (2017) 390 ITR 496, CIT vs. Anil Kumar Bhatia 252 ITR 493, Filatex India Ltd. vs. CIT 49 taxmann.com 465 as well as Navodaya Castle Pvt. Ltd. vs. CIT (2015-TIOL-314-SC-IT), CIT vs. NR Portfolio Pvt. Ltd. 206 (2014) DLT 97. 6. The Ld. AR relied upon the order of the CIT(A) and also that of the assessee’s own order in Assessment Year 2010-11 and also for Assessment Y…

DCIT, CC-II, Chandigarh vs. M/S Chandigarh Developers Pvt. Ltd., Chandigarh

In the result, the appeal of the Revenue is

ITA 994/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh24 Sept 2018AY 2010-11

Bench: Ms.Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Chandigarh Developers Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcc6359G (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘A’, CHANDIGARH BEFORE MS.DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER The D.C.I.T., Vs. M/s Chandigarh Developers Pvt. Ltd., Central Circle-II, SCO 49-50, Sector 26, Chandigarh. Chandigarh. PAN: AADCC6359G (Appellant) (Respondent) Appellant by : Shri Gulshan Raj, CIT DR Respondent by : Shri Ashwani Kumar, CA Date of hearing : 09.08.2018 Date of Pronouncement : 24.09.2018 ORDER PER ANNAPURNA GUPTA, A.M.: The present appeal has been filed by the Revenue against the order of Commissioner of Income Tax(Appeals)- 3, Gurgaon [hereina…

Shri Kamta Prasad Dwivedi, Bhopal vs. The ACIT 1(1), Bhopal

In the result, the appeals filed by the assessee are

ITA 1013/IND/2016[2010-11]Status: DisposedITAT Indore19 Sept 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 153A

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER IT(SS)A Nos.182, 183, 184, 185 &ITA No.1013/Ind/2016 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10 & 2010-11 Kamta Prasad Dwivedi, 19, ACIT-1(1), Pooja Colony, Neelbad, Bhopal Bhopal बनाम/ (Appellant) (Revenue ) Vs. P.A. No.AEFPD3159N Appellant by Shri M.K. Sharma, AR Respondent by Shri Lal Chand, DR Date of Hearing: 29.08.2018 Date of Pronouncement: 19.09.2018 आदेश / O R D E R PER KUL BHARAT, J.M.: These five appeals perta…

Metbrass Plassim India Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 7532/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2018AY 2013-14

Bench: Shri G.D. Agarwal & Shri K. Narasimha Charyassessment Year : 2014-15 M/S Versatile Datamatics (P) Ltd. Acit, Central Circle- 15, 25, Bazar Land, Bengali Market Vs. New Delhi. New Delhi 110001 Pan : Aabcv8793K (Appellant) (Respondent) Assessment Year : 2013-14 M/S Superior Calltech (P) Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aakcs2341F (Appellant) (Respondent) Assessment Year : 2013-14 Metbrass Plassim India Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aadcm9501A (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Adv. Shri Piyush Kumar Kamal, Ca Department By : Ms. Shefali Swaroop, Cit-Dr Date Of Hearing : 30-07-2018 Date Of Pronouncement : 17.09.2018 Per Bench: These Appeals Are By The Respective Assessees Challenging The Separate Orders Of The Cit(A)- Xxvi, New Delhi ( For Short “Ld. Cit(A)”) Relating To Assessment Year 2013-14. Since Both The Assessees Are Group Companies & The Impugned Assessment Had Arisen Pursuant To The Search & Seizure Operations Dated 28.3.2015 & Facts & Grounds Raised In This Appeal Are Similar, We Deem It Just & Convenient To Dispose Them Of By Way Of This Common Order.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Shefali Swaroop, CIT-DR
Section 132Section 143(1)Section 153A

…/s 153A are bad and the addition of Rs.39 lacs by the learned AO and upholding of the same by the learned CIT(A) are against the law declared by the Hon’ble jurisdictional High Court in the cases of CIT vs Kabul Chawla, 380 ITR 573 and PCIT vs Meeta Gutgutia, 395 ITR 526. Assessee further assailed the findings of the learned CIT(A) that the original assessment in this matter was pending as on the date of issuance of notice u/s 153A of the Act is factually incorrect. It is further stated by the assessee in the grounds of appeal that the authorities below wrongly assumed that the credits by way of share capital rep…

Superior Calltech (P) Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 7531/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2018AY 2013-14

Bench: Shri G.D. Agarwal & Shri K. Narasimha Charyassessment Year : 2014-15 M/S Versatile Datamatics (P) Ltd. Acit, Central Circle- 15, 25, Bazar Land, Bengali Market Vs. New Delhi. New Delhi 110001 Pan : Aabcv8793K (Appellant) (Respondent) Assessment Year : 2013-14 M/S Superior Calltech (P) Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aakcs2341F (Appellant) (Respondent) Assessment Year : 2013-14 Metbrass Plassim India Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aadcm9501A (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Adv. Shri Piyush Kumar Kamal, Ca Department By : Ms. Shefali Swaroop, Cit-Dr Date Of Hearing : 30-07-2018 Date Of Pronouncement : 17.09.2018 Per Bench: These Appeals Are By The Respective Assessees Challenging The Separate Orders Of The Cit(A)- Xxvi, New Delhi ( For Short “Ld. Cit(A)”) Relating To Assessment Year 2013-14. Since Both The Assessees Are Group Companies & The Impugned Assessment Had Arisen Pursuant To The Search & Seizure Operations Dated 28.3.2015 & Facts & Grounds Raised In This Appeal Are Similar, We Deem It Just & Convenient To Dispose Them Of By Way Of This Common Order.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Shefali Swaroop, CIT-DR
Section 132Section 143(1)Section 153A

…/s 153A are bad and the addition of Rs.39 lacs by the learned AO and upholding of the same by the learned CIT(A) are against the law declared by the Hon’ble jurisdictional High Court in the cases of CIT vs Kabul Chawla, 380 ITR 573 and PCIT vs Meeta Gutgutia, 395 ITR 526. Assessee further assailed the findings of the learned CIT(A) that the original assessment in this matter was pending as on the date of issuance of notice u/s 153A of the Act is factually incorrect. It is further stated by the assessee in the grounds of appeal that the authorities below wrongly assumed that the credits by way of share capital rep…

Versatile Datamicts (P) Ltd., New Delhi vs. ACIT, Central Circle- 15, New Delhi

ITA 7530/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Sept 2018AY 2013-14

Bench: Shri G.D. Agarwal & Shri K. Narasimha Charyassessment Year : 2014-15 M/S Versatile Datamatics (P) Ltd. Acit, Central Circle- 15, 25, Bazar Land, Bengali Market Vs. New Delhi. New Delhi 110001 Pan : Aabcv8793K (Appellant) (Respondent) Assessment Year : 2013-14 M/S Superior Calltech (P) Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aakcs2341F (Appellant) (Respondent) Assessment Year : 2013-14 Metbrass Plassim India Ltd., Acit, Central Circle- 15, 25, Bazar Lane, Bangali Market, Vs. New Delhi. New Delhi. Pan : Aadcm9501A (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Adv. Shri Piyush Kumar Kamal, Ca Department By : Ms. Shefali Swaroop, Cit-Dr Date Of Hearing : 30-07-2018 Date Of Pronouncement : 17.09.2018 Per Bench: These Appeals Are By The Respective Assessees Challenging The Separate Orders Of The Cit(A)- Xxvi, New Delhi ( For Short “Ld. Cit(A)”) Relating To Assessment Year 2013-14. Since Both The Assessees Are Group Companies & The Impugned Assessment Had Arisen Pursuant To The Search & Seizure Operations Dated 28.3.2015 & Facts & Grounds Raised In This Appeal Are Similar, We Deem It Just & Convenient To Dispose Them Of By Way Of This Common Order.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Ms. Shefali Swaroop, CIT-DR
Section 132Section 143(1)Section 153A

…/s 153A are bad and the addition of Rs.39 lacs by the learned AO and upholding of the same by the learned CIT(A) are against the law declared by the Hon’ble jurisdictional High Court in the cases of CIT vs Kabul Chawla, 380 ITR 573 and PCIT vs Meeta Gutgutia, 395 ITR 526. Assessee further assailed the findings of the learned CIT(A) that the original assessment in this matter was pending as on the date of issuance of notice u/s 153A of the Act is factually incorrect. It is further stated by the assessee in the grounds of appeal that the authorities below wrongly assumed that the credits by way of share capital rep…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3337/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3336/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6592/DEL/2017[2015-16]Status: DisposedITAT Delhi05 Sept 2018AY 2015-16

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6591/DEL/2017[2014-15]Status: DisposedITAT Delhi05 Sept 2018AY 2014-15

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6590/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Sept 2018AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.6590-92/Del/2017 (Assessment Year: 2013-14, 2014-15, 20015-16) HIMANSHU KOHLI ACIT D-210, 1ST FLOOR, ASHOK CENTRAL CIRCLE-28 VIHAR, PHASE-1 NEW DELHI NEW DELHI Vs. PIN : 110052 Pan : AKZPK7127R Appellant Respondent Assessee by : Sh. Sri Gautam Jain & Piyush K. Kamal, Adv. Revenue by : Sh. Sanjit Singh, CIT DR Date of hearing : 12.06.2018 Date of pronouncement : 05.09.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER: These three appeals pre…

Gahoi Foods Pvt. Ltd., Gwalior vs. A.C.I.T., Circle-2, Gwalior

ITA 56/AGR/2015[2009-10]Status: DisposedITAT Agra08 Aug 2018AY 2009-10

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 132Section 153ASection 153C

…III) v. Kabul Chawla”, 380 ITR 573 (Del) as regards the assumption of jurisdiction under Section 153A of the Act require reconsideration, particularly in the light of a later decision of the coordinate Bench of the High Court in “Smt. Dayawanti Gupta v. CIT”, 390 ITR 496 (Del). The Revenue's submission was that the invocation of Section 153A of the Act to re-open concluded assessments of the AYs. earlier to the year of search is justified even in the absence of incriminating material found during the search qua each such earlier AY. Page 4 of 12 The facts in “Meeta Gutgutia” (supra) were that a 7. search and sei…

ITO, New Delhi vs. Shri Sajjan Kumar Goel, New Delhi

In the result, appeal filed by Revenue is dismissed

ITA 850/DEL/2012[2003-04]Status: DisposedITAT Delhi02 Aug 2018AY 2003-04

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year 2003-04

For Appellant: Shri Ved Jain, AdvFor Respondent: Sh. S.S. Rana, CIT, D.R
Section 131Section 143(2)Section 147Section 148

…rt Page 6 of 21 ITA 850/Del/2012 A.Y.:2003-04 ITO Vs. Sh.Sajjan Kumar Goel confirmed. • Bhaqirath Aqqarwal Vs CIT (31 taxmann.com 274, 215 Taxman 229, 351 ITR 143) • Smt Dayawanti Vs CIT f20161 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/r20171 390 ITR 496 (Delhi)/r20161 290 CTR 361 (Delhi). • M/s Pebble Investment and Finance Ltd Vs ITO (2017-TIQL-238- SC-IT). • M/s Pebble Investment and Finance Ltd Vs ITO (2017-TIOL-188-HC- MUM-IT) Bombay High Court confirmed. • Rai Hans Towers (P.) Ltd. Vs CIT (56 taxmann.com 67. 230 Taxman 567. 373 ITR 9). • PCIT Vs Avinash Kumar Setia T20171 81 taxmann.com 476…