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

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1225/CHNY/2024[2017-18]Status: DisposedITAT Chennai19 Nov 2024AY 2017-18
Section 143(3)Section 153ASection 153CSection 56Section 69

…cuments not produced in the course of original assessment but found in the course of search and undisclosed income or undisclosed property discovered during search. 8. We find that similar is the view of Hon'ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon'ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon'ble Court was as under: - 9. 1. Delay condoned. 2. We do…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1224/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17
Section 143(3)Section 153ASection 153CSection 56Section 69

…cuments not produced in the course of original assessment but found in the course of search and undisclosed income or undisclosed property discovered during search. 8. We find that similar is the view of Hon'ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon'ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon'ble Court was as under: - 9. 1. Delay condoned. 2. We do…

Palladam Krishnasamy Ganeshwar, Tirupur vs. DCIT, CC-3, Coimbatore

The appeals stand allowed in terms of our above order

ITA 1222/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1222/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & 2. आयकरअपील सं./ Ita No.1223/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) & 3. आयकरअपील सं./ Ita No.1224/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) & 4. आयकरअपील सं./ Ita No.1225/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2017-18) Shri Palladam Krishnasamy Ganeshwar Dcit बनाम/ 21,Shri Ganesa Textiles, Pollachi Road, Central Circle-3 Vs. Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adfpg-6476-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 10-09-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 69

…cuments not produced in the course of original assessment but found in the course of search and undisclosed income or undisclosed property discovered during search. 8. We find that similar is the view of Hon’ble Delhi High Court in Pr. CIT V/s Meeta Gutgutia (82 Taxmann.com 287) which has primarily followed the decision of Kabul Chawla (supra). We also find that Special Leave Petition (SLP) filed by the revenue against this decision has already been dismissed by Hon’ble Supreme Court on 02.07.2018 which is reported at 96 Taxmann.com 468. The decision of Hon’ble Court was as under: - 1. Delay condoned. 2. We do no…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Kohli Tent House, Delhi

In the result, the Revenue’s Appeal being ITA No

ITA 2931/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Nov 2024AY 2015-16

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…de only on the basis of the seized material, qua each of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civil Appeal No. 6580 of 2021 vide order dated 24.4.2023 (2024) 2 SCC 433 and submitted that the issue in dispute has to be decided in favour of the assessee against…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Kohli Tent House, Delhi

In the result, the Revenue’s Appeal being ITA No

ITA 2930/DEL/2023[2014-15]Status: DisposedITAT Delhi13 Nov 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…de only on the basis of the seized material, qua each of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civil Appeal No. 6580 of 2021 vide order dated 24.4.2023 (2024) 2 SCC 433 and submitted that the issue in dispute has to be decided in favour of the assessee against…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Kohli Tent House, Delhi

In the result, the Revenue’s Appeal being ITA No

ITA 2929/DEL/2023[2013-14]Status: DisposedITAT Delhi13 Nov 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Neeraj Jain, CA & Shri P.KFor Respondent: Shri Dayainder Singh Sidhu
Section 132Section 153C

…de only on the basis of the seized material, qua each of assessment year : - CIT vs. Kabul Chawla 380 ITR 573 (Del) confirmed by the Hon’ble Apex court in the case of Abhisar Buildwell P. Ltd. 454 ITR 212 (SC). - PCIT vs,. Meeta Gutgutia Prp. Ferns and Petals 395 ITR 526 (Del). - Dev. Techno Fab Ltd. vs. DCIT 471 ITR 423 (Del) As such, she relied upon the decision of the Hon’ble Supreme Court in the case of Pr. CIT vs. Abhisar Buildwell Pvt. Ltd. in Civil Appeal No. 6580 of 2021 vide order dated 24.4.2023 (2024) 2 SCC 433 and submitted that the issue in dispute has to be decided in favour of the assessee against…

Rohit Ladiwala, Jaipur vs. DCIT, Central Circle-1, Jaipur

ITA 339/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Oct 2024AY 2015-16
For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: MS. Alka Gautam, CIT(V.H)
Section 132(1)Section 139Section 143(2)Section 143(3)Section 153ASection 68Section 69

…ation about the fact of gift of the shares, which are alleged to be undisclosed income of the assessee. As held by the honourable Delhi High Court in CIT vs. Kabul Chawla (2016) 380 ITR 573 (Del), principal Commissioner of income tax vs. Meeta Gutgutia (2017) 395 ITR 526 (Del), Principal Commissioner Of Income Tax Vs Best Infrastructure (India) Private Ltd in ITA number 11/22/2017 dated 1/8/2017, that the concluded assessment can only be disturbed on the basis of the undisclosed income contained in the incriminating documents found during the course of search. The revenue could not show us any evidence that how t…

DCIT Circle-10(1), New Delhi vs. Anjani Kumar Goenka, New Delhi

In the result, appeal by the Revenue is dismissed in the aforesaid manner

ITA 790/DEL/2021[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2011-12 Dcit, Cirlce-10(1), Anjani Kumar Goenka, C.R. Building, Vs. N-86, Connaught Place, I.P. Estate, New Delhi – 1 New Delhi – 2 (Pan: Aagpg6344M) (Appellant) (Respondent) Appellant By : Sh. Amit Goel, Ca Respondent By : Mr. Javed Akhtar, Cit(Dr) Date Of Hearing : 08.10.2024 Date Of Pronouncement : 15.10.2024 Order

For Appellant: Sh. Amit Goel, CAFor Respondent: Mr. Javed Akhtar, CIT(DR)
Section 132Section 132(4)Section 143(2)Section 143(3)Section 147Section 148Section 153ASection 6Section 69

…4, New Delhi relating to assessment year 2011-12 on the following grounds:- 1. The Ld. CIT(A) erred in law in cancelling the assessment, ignoring the fact that, as per the ratio of decision of the Delhi High Court in the case of PCIT vs. Meeta Gutgutia (2017) 395 ITR 526, proceeding u/s. 153A could not be initiated u/s. 147 was not applicable. 2. The Ld. CIT(A) erred in law in ignoring that, in view of the binding decision of the Delhi High Court, assessment u/s. 147 of the Act was not only permissible but the only permissible but the only course of action available for assessing the income which had escaped asse…

DCIT Cenral Circle - 8, New Delhi vs. Artline Vinimay Private Limited, New Delhi

In the result, the appeals of the Revenue are dismissed

ITA 722/DEL/2021[2012-13]Status: DisposedITAT Delhi10 Oct 2024AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2012-13 Dy. Commissioner Of Artline Vinimay Private Income Tax, Vs. Limited, Central Circle-8, H.No. 8, Ground Floor, New Delhi Todarmal Lane, Bengali Market, New Delhi – 110 001 (Pan: Aacca5237E) (Appellant) (Respondent) Appellant By : Sh. Amit Goel, Ca & Sh. Pranav Yadav, Adv. Respondent By : Sh. N.K. Bansal, Sr. Dr Date Of Hearing : 08.10.2024 Date Of Pronouncement : 10.10.2024 Order

For Appellant: Sh. Amit Goel, CA & Sh. PranavFor Respondent: Sh. N.K. Bansal, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148

…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” 9. The Hon'ble Delhi High Court in its recent decision in the case of Pr. CIT vs. Meeta Gutgutia (2017) 395 ITR 526 in paras 69 to 72 has held as under: “69. What weighed with the Court in the above decision was the “habitual concealing of 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 case. There…

Shashi Agarwal, Lucknow vs. DCIT-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 199/LKW/2023[2016-17]Status: DisposedITAT Lucknow07 Oct 2024AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…(Guj), CIT vs. Continental Warehousing 374 ITR 645 (Bom.), Smt. Jami Nirmala vs. Pr.CIT 437 ITR 673 (Orissa), CIT vs. Veerprabhu Marketing Ltd. 388 ITR 574 (Cal.), Pr.CIT vs. Delhi International Airport (P.) Ltd. 443 ITR 574 (Kar.), Pr.CIT vs. Meeta Gutgutia 395 ITR 526 (Delhi), Dr. A. V. Sreekumar vs. CIT 404 ITR 642 (Ker.), Pr. CIT vs. Smt. Daksha Jain 2019 (8) TMI 474 (Rajasthan), etc.; courts took a view in favour of Revenue in cases reported as CIT vs. Rajkumar Arora (supra), CIT vs. Mahndipur Balaji 447 ITR 517 (All.), CIT vs. K. P. Ummer 413 ITR 251 (Ker.), Sunny Jacob Jewellers and Wedding Centre vs. DCI…

Shashi Agarwal, Lucknow vs. DCIT, Central Circle-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 198/LKW/2023[2015-16]Status: DisposedITAT Lucknow07 Oct 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…(Guj), CIT vs. Continental Warehousing 374 ITR 645 (Bom.), Smt. Jami Nirmala vs. Pr.CIT 437 ITR 673 (Orissa), CIT vs. Veerprabhu Marketing Ltd. 388 ITR 574 (Cal.), Pr.CIT vs. Delhi International Airport (P.) Ltd. 443 ITR 574 (Kar.), Pr.CIT vs. Meeta Gutgutia 395 ITR 526 (Delhi), Dr. A. V. Sreekumar vs. CIT 404 ITR 642 (Ker.), Pr. CIT vs. Smt. Daksha Jain 2019 (8) TMI 474 (Rajasthan), etc.; courts took a view in favour of Revenue in cases reported as CIT vs. Rajkumar Arora (supra), CIT vs. Mahndipur Balaji 447 ITR 517 (All.), CIT vs. K. P. Ummer 413 ITR 251 (Ker.), Sunny Jacob Jewellers and Wedding Centre vs. DCI…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…e arbitrary or made without any relevance or nexus with the seized material. Obviously, an assessment has to be made under this Section only on the basis of seized material." 5.4.2. In case of Pr. CIT v. Mita Gutgutia [2017] 82 taxmann.com 287/248 Taxman 384/395 ITR 526 (Delhi), it was held: "Section 153A of the Act is titled "Assessment in case of search or requisition". It is connected to Section 132 which deals with 'search and seizure'. Both these provisions, therefore, have to be read together. Section 153A is indeed an extremely potent power which enables the Revenue to reopen at least six years of assess…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3662/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…pleted/unabated assessment, the addition can be made only on the basis of incriminating material. The ld. counsel for the assessee relied upon the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573(Del) and Meeta Gutgutia (2017) 395 ITR 526(Del) and (2018) 257 Taxmann 441(SC). 18. The ld AR, on merits of the case, relied upon the orders of the ld. CIT(A) and reiterated what has been stated before the lower authorities. The ld. counsel for the assessee also placed reliance on the findings recorded by ld. CIT(A) and case laws relied upon by him. Further, the ld. counsel for the as…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3661/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…pleted/unabated assessment, the addition can be made only on the basis of incriminating material. The ld. counsel for the assessee relied upon the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573(Del) and Meeta Gutgutia (2017) 395 ITR 526(Del) and (2018) 257 Taxmann 441(SC). 18. The ld AR, on merits of the case, relied upon the orders of the ld. CIT(A) and reiterated what has been stated before the lower authorities. The ld. counsel for the assessee also placed reliance on the findings recorded by ld. CIT(A) and case laws relied upon by him. Further, the ld. counsel for the as…

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

ITA 2819/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…pleted/unabated assessment, the addition can be made only on the basis of incriminating material. The ld. counsel for the assessee relied upon the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573(Del) and Meeta Gutgutia (2017) 395 ITR 526(Del) and (2018) 257 Taxmann 441(SC). 18. The ld AR, on merits of the case, relied upon the orders of the ld. CIT(A) and reiterated what has been stated before the lower authorities. The ld. counsel for the assessee also placed reliance on the findings recorded by ld. CIT(A) and case laws relied upon by him. Further, the ld. counsel for the as…

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

ITA 2818/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…pleted/unabated assessment, the addition can be made only on the basis of incriminating material. The ld. counsel for the assessee relied upon the decision of the Hon'ble Delhi High Court in the case of Kabul Chawla 380 ITR 573(Del) and Meeta Gutgutia (2017) 395 ITR 526(Del) and (2018) 257 Taxmann 441(SC). 18. The ld AR, on merits of the case, relied upon the orders of the ld. CIT(A) and reiterated what has been stated before the lower authorities. The ld. counsel for the assessee also placed reliance on the findings recorded by ld. CIT(A) and case laws relied upon by him. Further, the ld. counsel for the as…

Parag Dalmia, New Delhi vs. DCIT, Central Circle-26, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1871/DEL/2023[2006-07]Status: DisposedITAT Delhi30 Aug 2024AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 925/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Aug 2024AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 924/DEL/2018[2011-12]Status: DisposedITAT Delhi30 Aug 2024AY 2011-12

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…

ACIT, Central Circle-26, New Delhi vs. Parag Dalmia, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 923/DEL/2018[2010-11]Status: DisposedITAT Delhi30 Aug 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Kumar

For Respondent: Shri P.N. Barnwal, CIT-DR
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITAs No.1871/Del/2023, Assessment Years 2006-07 Parag Dalmia Vs. DCIT 11, Hari Bhawan, Shri Ram Mandir Central Circle-26 Marg, Sector -4 New Delhi Vasant Kunj New Delhi. TAN/PAN: AAAPD3725B (Appellant) (Respondent) ITAs No. 6604, 6605, 6606, 6608, 6609 & 6610/Del/2017 ITAs No. 920, 921, 922, 923, 924, 925 & 3285/Del/2018 Assessment Years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15 ACIT Vs. Parag Dalmia Central Circle-26 11, Hari Bhawan,…