Pr.CIT v. Smt. Ritu Singal

92 Taxmann.com 224High Court2018#3753 most cited

What is Pr.CIT v. Smt. Ritu Singal authority for?

The penalty under Section 271AAA of the Income Tax Act is attracted when undisclosed income is admitted during a search, considering its essential purpose. This penalty rate of 10% of the undisclosed amount differs from the penalty under Section 271(1)(c) for concealed income.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Pr.CIT v. Smt. Ritu Singal · 92 Taxmann.com 224 · Section 271AAA · Section 271(1)(c) · undisclosed income · search assessment · penalty provisions · Delhi High Court

Judgments citing Pr.CIT v. Smt. Ritu Singal

The Pr. Commissioner of Income Tax -Central -1 vs. Vikram Dhirani

ITA - 175 / 2024HC Delhi12 Mar 2024
Section 271A

…$~82 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 175/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 ..... Appellant Through: Mr. Ruchir Bhatia, SSC. versus VIKRAM DHIRANI ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 12.03.2024 1. Notice. Although the respondent is stated to have been placed on advance notice, none has appeared on its behalf when the matter was called. Consequently, let learned counsel appearing fo…

Mangal & Mangal, Trichy vs. ACIT, Trichy

In the result, appeal filed by the assessee is allowed

ITA 2207/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri. R Mohan Reddy, CIT
Section 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/s. Mangal & Mangal, The Assistant Commissioner of 25, N.S.B. Road, Teppakulam, v. Income Tax, Trichy – 620 002. Central Circle -1, [PAN: AAIFM-3378-B] No. 44, Williams Road, Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

Naresh Shamlal Thakur, Pune vs. Income-Tax Officer, Ward - 5 (2), Pune

Appeal is allowed in above terms

ITA 1785/PUN/2019[2007-08]Status: DisposedITAT Pune23 Nov 2022AY 2007-08

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteassessment Year : 2007-08 Naresh Shamlal Thakur Vs. Income Tax Officer, Flat No.601, B-Wing, Ward-5(2), Pune Kshitij, S.No.87, Sahakarnagar No.2, Pune 411 009 Pan : Aahpt6096Q Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 132Section 132(4)Section 271Section 271A

…not fulfilled all the conditions specified in the section 271AAA of the Act and it is held that the AO has rightly levied the penalty. Ground No.1 is DISMISSED.” 4. Mr. Murkunde quotes hon’ble Delhi high court’s decision in PCIT vs., Smt. Ritu Singhal [2018] 403 ITR 97 (Del.) that it is nowhere mandatory for the authorized officers during search to put a specific query to the assessee regarding the unexplained income in issue followed by substantiation thereof. We note in this backdrop 6 Naresh Shamlal Thakur that hon’ble Gujarat high court’s decision in PCIT vs. Mukeshbhai Rmanlal Prajapati [2018] 99 taxmann.…

Sanjay Babasaheb Patil, Kolhapur vs. Assistant Commissioner of Income-Tax, (Central) Circle -Kolhapur, Kolhapur

Appeal is allowed in above terms

ITA 1578/PUN/2018[2012-13]Status: DisposedITAT Pune07 Oct 2022AY 2012-13
For Appellant: Shri M. K. KulkaraniFor Respondent: Shri M. G. Jasnani
Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1578/PUN/2018 िनधा"रण वष" / Assessment Year: 2012-13 Sanjay Babasaheb Patil, Vs. ACIT, (Central) Circle, 252, E-Ward, Dipti Park, Kolhapur. Assembly Road, Kolhapur- 416001. PAN : ABLPP1660K Appellant Respondent Assessee by : Shri M. K. Kulkarani Revenue by : Shri M. G. Jasnani Date of hearing : 30.09.2022 Date of pronouncement : 07.10.2022 आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2012-13 arises against the CIT…

Sri C Aswathanarayana, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(4), Bangalore

In the result, the appeal filed by assessee stands allowed on the additional grounds raised for assessment years 2008-09 and 2009-10

ITA 2584/BANG/2018[2009-10]Status: DisposedITAT Bangalore30 Aug 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.2583 & 2584/Bang/2018 Assessment Year: 2008-09 & 2009-10

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 132(4)Section 271Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2583 & 2584/Bang/2018 Assessment Year: 2008-09 & 2009-10 Sri C. Aswathanarayana, S/o Chikkappaiah, 639, Sulebele Main Road, ACIT, Vs. Devanahalli, Central Circle-1(4), Bangalore 562 110. Bangalore. PAN NO : ADZPC9837F APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 08.08.2022 Date of Pronouncement : 30.08.2022 O R D E R PER BEENA, PILLAI, JUDICIAL MEMBER: Present appeals has bee…

Sri C Aswathanarayana, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(1), Bangalore

In the result, the appeal filed by assessee stands allowed on the additional grounds raised for assessment years 2008-09 and 2009-10

ITA 2583/BANG/2018[2008-09]Status: DisposedITAT Bangalore30 Aug 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillaiita Nos.2583 & 2584/Bang/2018 Assessment Year: 2008-09 & 2009-10

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 132(4)Section 271Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.2583 & 2584/Bang/2018 Assessment Year: 2008-09 & 2009-10 Sri C. Aswathanarayana, S/o Chikkappaiah, 639, Sulebele Main Road, ACIT, Vs. Devanahalli, Central Circle-1(4), Bangalore 562 110. Bangalore. PAN NO : ADZPC9837F APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 08.08.2022 Date of Pronouncement : 30.08.2022 O R D E R PER BEENA, PILLAI, JUDICIAL MEMBER: Present appeals has bee…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

ITA 1493/PUN/2015[2007-08]Status: DisposedITAT Pune27 Apr 2022AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1492/PUN/2015 Ashok Vijaykumar ACIT, Central Circle- 2006-07 1493/PUN/2015 Kotecha, 1, Nashik. 2007-08 1494/PUN/2015 4, Teacher’s Colony, 2012-13 Ring Road, Opp. JDDC Bank, Jalgaon- 425001. PAN : ABMPK4173D Assessee by : Shri Bhupendra Shah Revenue by : Shri M. G. Jasnani Date of hearing : 17.03.2022 Date of pronouncement : 27.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals f…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

ITA 1494/PUN/2015[2012-13]Status: DisposedITAT Pune27 Apr 2022AY 2012-13

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1492/PUN/2015 Ashok Vijaykumar ACIT, Central Circle- 2006-07 1493/PUN/2015 Kotecha, 1, Nashik. 2007-08 1494/PUN/2015 4, Teacher’s Colony, 2012-13 Ring Road, Opp. JDDC Bank, Jalgaon- 425001. PAN : ABMPK4173D Assessee by : Shri Bhupendra Shah Revenue by : Shri M. G. Jasnani Date of hearing : 17.03.2022 Date of pronouncement : 27.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals f…

Ashok Vijaykumar Kotecha, Jalgaon vs. Assistant Commissioner of Income-Tax

In the result, the appeal filed by the assessee in ITA

ITA 1492/PUN/2015[2006-07]Status: DisposedITAT Pune27 Apr 2022AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Ravisl.

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. No. Year 1-3 1492/PUN/2015 Ashok Vijaykumar ACIT, Central Circle- 2006-07 1493/PUN/2015 Kotecha, 1, Nashik. 2007-08 1494/PUN/2015 4, Teacher’s Colony, 2012-13 Ring Road, Opp. JDDC Bank, Jalgaon- 425001. PAN : ABMPK4173D Assessee by : Shri Bhupendra Shah Revenue by : Shri M. G. Jasnani Date of hearing : 17.03.2022 Date of pronouncement : 27.04.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals f…

DCIT, New Delhi vs. Sh. Amandeep Singh Sran, New Delhi

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

ITA 2672/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

For Appellant: Shri Sunil Arora, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 132Section 132(4)Section 153ASection 69

…twin limbs of section 271(1) ( C) of the act. Therefore, the penalty levied is void ab initio. 27. Coming to the appeal of the AO, ld DR submitted that the case is squarely covered by the decision of the Hon'ble Delhi High Court in case of Ritu Singh Vs. Cit 403 ITR 97 and following decision of the coordinate bench:- i. ACIT Vs. SSA International Ltd. ii. ITA No. 50 and 51/Del/2013 iii. Anand Sing Vs. DCIT 305 Nagpur 2015 iv. ACIT Vs. Sailesh Gopal 86 Taxmma.Com 263 v. Naresh Iron and Steel Vs. DCIT 102 Taxmann.com 333 28. She also referred to the assessment order as well copy of the statement which is placed at…

DCIT, New Delhi vs. Sh. Harmender Singh Sran, New Delhi

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

ITA 2671/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

For Appellant: Shri Sunil Arora, CAFor Respondent: Ms. Sunita Singh, CIT DR
Section 132Section 132(4)Section 153ASection 69

…twin limbs of section 271(1) ( C) of the act. Therefore, the penalty levied is void ab initio. 27. Coming to the appeal of the AO, ld DR submitted that the case is squarely covered by the decision of the Hon'ble Delhi High Court in case of Ritu Singh Vs. Cit 403 ITR 97 and following decision of the coordinate bench:- i. ACIT Vs. SSA International Ltd. ii. ITA No. 50 and 51/Del/2013 iii. Anand Sing Vs. DCIT 305 Nagpur 2015 iv. ACIT Vs. Sailesh Gopal 86 Taxmma.Com 263 v. Naresh Iron and Steel Vs. DCIT 102 Taxmann.com 333 28. She also referred to the assessment order as well copy of the statement which is placed at…

N.Santhanam, Chennai vs. ACIT Central Circle-1(2), Chennai

In the result, appeal filed by the assessee is dismissed

ITA 328/CHNY/2020[2014-15]Status: DisposedITAT Chennai26 Oct 2021AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.328/Chny/2020 ("नधा"रणवष" / Assessment Year: 2014-15) Mr. N.Santhanam Vs The Assistant Commissioner Old No.14, New No.12, Income Tax, Seethammal Colony Extension, Central Circle-1(2) 1St Cross Street, Teynampet, Chennai-600 034. Chennai-600 018. Pan: Axups 6533R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms.R.Anita, Addl.CIT
Section 132Section 132(4)Section 143(2)Section 143(3)Section 271ASection 274

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी धु"वु" आर.एल रे"डी, "या"यक सद!य एवं "ी जी.मंजुनाथ, लेखा सद!य के सम' BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.328/Chny/2020 ("नधा"रणवष" / Assessment Year: 2014-15) Mr. N.Santhanam Vs The Assistant Commissioner Old No.14, New No.12, Income Tax, Seethammal Colony Extension, Central Circle-1(2) 1st Cross Street, Teynampet, Chennai-600 034. Chennai-600 018. PAN: AXUPS 6533R (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ"क"ओरसे/ Appellant by : M…

DCIT, New Delhi vs. Sh. Himanshu Verma, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 6905/DEL/2015[2012-13]Status: DisposedITAT Delhi06 Dec 2019AY 2012-13

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2012-13]

For Appellant: Shri R.N. Poonia, ARFor Respondent: Shri S.N. Meena, Sr. DR
Section 132Section 143(3)Section 271Section 271A

…rough his written submissions, once again reiterated the findings of the Assessing Officer and strongly contended that the ld. CIT(A) has grossly erred in deleting the penalty. Strong reliance was placed on the decision in the case of PCIT Vs. Ritu Singal 92 Taxmann.com 224 and Anand Sancheti ITA No. 305/NAG/2015. 14. Per contra, the ld. counsel for the assessee reiterated what has been stated before the lower authorities. 15. We have given thoughtful consideration to the orders of the authorities below and have also considered the judicial decisions relied upon by the ld. representatives. A bare perusal of…

Smt. Shobha Sardana, New Delhi vs. DCIT, Faridabad

In the result, the appeal of the assessee is dismissed

ITA 4978/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Jul 2019AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11 Smt. Shobha Sardana, Vs. Dcit, C/O-M/S. Rra Taxindia, D- Central Circle-I, 28, South Extension, Part-1, Faridabad New Delhi. Pan :Abaps9735M (Appellant) (Respondent) Appellant By Dr. Rakesh Gupta & Sh. Somil Aggarwal, Advocates Respondent By Sh. S.S. Rana, Cit(Dr)

Section 132(1)Section 143(3)Section 271Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 Smt. Shobha Sardana, Vs. DCIT, C/o-M/s. RRA TAXINDIA, D- Central Circle-I, 28, South Extension, Part-1, Faridabad New Delhi. PAN :ABAPS9735M (Appellant) (Respondent) Appellant by Dr. Rakesh Gupta & Sh. Somil Aggarwal, Advocates Respondent by Sh. S.S. Rana, CIT(DR) Date of hearing 11.07.2019 Date of pronouncement 31.07.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 08/08/2016 passed by the Ld. Commission…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6886/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…: " Sundaram Finance Ltd. 99 Taxman 152 (SC) " CIT Vs Smt. Kaushalya 216 ITR 660 " Ultra Tech Cement Ltd. TIOL 785 HC Mum. With regard to 271AAB of the Act " Sandeep Chandak Vs Pr. CIT 255 Taxman 367 " CIT Vs Amit Agarwal 88 Taxman 288 " Ritu Singhal Vs CIT 403 ITR 97 " Mac Data Vs CIT 358 ITR 593 7. Heard the arguments of both the parties and perused the material before us and also the case laws relied upon by both the parties. 8. Primarily, we find that the Assessing Officer has not brought anything on record to assess any income over and above the returned income filed by the assessee. The AO in the assessme…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6885/DEL/2018[2012-13]Status: DisposedITAT Delhi03 Jul 2019AY 2012-13

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…: " Sundaram Finance Ltd. 99 Taxman 152 (SC) " CIT Vs Smt. Kaushalya 216 ITR 660 " Ultra Tech Cement Ltd. TIOL 785 HC Mum. With regard to 271AAB of the Act " Sandeep Chandak Vs Pr. CIT 255 Taxman 367 " CIT Vs Amit Agarwal 88 Taxman 288 " Ritu Singhal Vs CIT 403 ITR 97 " Mac Data Vs CIT 358 ITR 593 7. Heard the arguments of both the parties and perused the material before us and also the case laws relied upon by both the parties. 8. Primarily, we find that the Assessing Officer has not brought anything on record to assess any income over and above the returned income filed by the assessee. The AO in the assessme…

Sanjeev Jain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6884/DEL/2018[2011-12]Status: DisposedITAT Delhi03 Jul 2019AY 2011-12

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…: " Sundaram Finance Ltd. 99 Taxman 152 (SC) " CIT Vs Smt. Kaushalya 216 ITR 660 " Ultra Tech Cement Ltd. TIOL 785 HC Mum. With regard to 271AAB of the Act " Sandeep Chandak Vs Pr. CIT 255 Taxman 367 " CIT Vs Amit Agarwal 88 Taxman 288 " Ritu Singhal Vs CIT 403 ITR 97 " Mac Data Vs CIT 358 ITR 593 7. Heard the arguments of both the parties and perused the material before us and also the case laws relied upon by both the parties. 8. Primarily, we find that the Assessing Officer has not brought anything on record to assess any income over and above the returned income filed by the assessee. The AO in the assessme…

Sanjeev J Ain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6883/DEL/2018[2010-11]Status: DisposedITAT Delhi03 Jul 2019AY 2010-11

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…: " Sundaram Finance Ltd. 99 Taxman 152 (SC) " CIT Vs Smt. Kaushalya 216 ITR 660 " Ultra Tech Cement Ltd. TIOL 785 HC Mum. With regard to 271AAB of the Act " Sandeep Chandak Vs Pr. CIT 255 Taxman 367 " CIT Vs Amit Agarwal 88 Taxman 288 " Ritu Singhal Vs CIT 403 ITR 97 " Mac Data Vs CIT 358 ITR 593 7. Heard the arguments of both the parties and perused the material before us and also the case laws relied upon by both the parties. 8. Primarily, we find that the Assessing Officer has not brought anything on record to assess any income over and above the returned income filed by the assessee. The AO in the assessme…

Sanjeev J Ain, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6882/DEL/2018[2009-10]Status: DisposedITAT Delhi03 Jul 2019AY 2009-10

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…: " Sundaram Finance Ltd. 99 Taxman 152 (SC) " CIT Vs Smt. Kaushalya 216 ITR 660 " Ultra Tech Cement Ltd. TIOL 785 HC Mum. With regard to 271AAB of the Act " Sandeep Chandak Vs Pr. CIT 255 Taxman 367 " CIT Vs Amit Agarwal 88 Taxman 288 " Ritu Singhal Vs CIT 403 ITR 97 " Mac Data Vs CIT 358 ITR 593 7. Heard the arguments of both the parties and perused the material before us and also the case laws relied upon by both the parties. 8. Primarily, we find that the Assessing Officer has not brought anything on record to assess any income over and above the returned income filed by the assessee. The AO in the assessme…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 6881/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Jul 2019AY 2013-14

Bench: Shri H. S. Sidhu & Dr. B. R. R. Kumar

Section 143(3)Section 153ASection 271Section 271(1)(c)Section 271ASection 274

…: " Sundaram Finance Ltd. 99 Taxman 152 (SC) " CIT Vs Smt. Kaushalya 216 ITR 660 " Ultra Tech Cement Ltd. TIOL 785 HC Mum. With regard to 271AAB of the Act " Sandeep Chandak Vs Pr. CIT 255 Taxman 367 " CIT Vs Amit Agarwal 88 Taxman 288 " Ritu Singhal Vs CIT 403 ITR 97 " Mac Data Vs CIT 358 ITR 593 7. Heard the arguments of both the parties and perused the material before us and also the case laws relied upon by both the parties. 8. Primarily, we find that the Assessing Officer has not brought anything on record to assess any income over and above the returned income filed by the assessee. The AO in the assessme…

Pr.CIT v. Smt. Ritu Singal (92 Taxmann.com 224) — Cited in 32 Judgments | BharatTax