Pr. Commissioner of Income Tax v. Delco India Pvt. Ltd.

67 Taxmann.com 357High Court2016#2800 most cited

What is Pr. Commissioner of Income Tax v. Delco India Pvt. Ltd. authority for?

Additions made on the basis of WhatsApp chats or loose papers seized during a search can be deleted if the assessee proves they were not involved in those transactions and the evidence lacks substantiation. The burden of proof lies with the revenue to connect the seized material to the assessee.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Pr. Commissioner of Income Tax v. Delco India Pvt. Ltd. · section 292C · section 132(4) · section 69A · seized documents · WhatsApp chat · loose papers · onus of proof · addition deleted

Sections most often in play

Section 292CSection 153ASection 69Section 132Section 132(4)Section 69ASection 271(1)(c)Section 80C

Issues it is cited on

section 132(2)section 155bbesection 65(b)circular tradingsection 65b(4)section 292csection 80csection 292section 155section 29documents seizedsection 65b

Judgments citing Pr. Commissioner of Income Tax v. Delco India Pvt. Ltd.

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Concast Private Limited, Patna

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed

ITA 1893/KOL/2025[2023-24]Status: DisposedITAT Kolkata15 Apr 2026AY 2023-24

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Balmukund Concast Pvt. Ltd. Dcit, Cc 4(3) 108 Kalyani Complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) Pan No. Aaacb9503G

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Dheeraj, DR
Section 115JSection 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Balmukund Concast Pvt. Ltd. DCIT, CC 4(3) 108 Kalyani complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) PAN No. AAACB9503G ITA No. 1892 & 1893/KOL/2025 (Assessment Years: 2019-20 & 2023-24) DCIT, CC 4(3) Balmukund Concast Pvt. Ltd. Aaykar Bhawan, Kolkata-700069 108 Kalyani complex, Exhibition Vs. West Bengal Road, Patna-800001, Bihar (Appellant) (Respondent) Assessee by : Shri Manish Rastogi, AR Revenue by : Shri Dheeraj, DR Date o…

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Concast Private Limited, Patna

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed

ITA 1892/KOL/2025[2019-20]Status: DisposedITAT Kolkata15 Apr 2026AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Balmukund Concast Pvt. Ltd. Dcit, Cc 4(3) 108 Kalyani Complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) Pan No. Aaacb9503G

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Dheeraj, DR
Section 115JSection 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Balmukund Concast Pvt. Ltd. DCIT, CC 4(3) 108 Kalyani complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) PAN No. AAACB9503G ITA No. 1892 & 1893/KOL/2025 (Assessment Years: 2019-20 & 2023-24) DCIT, CC 4(3) Balmukund Concast Pvt. Ltd. Aaykar Bhawan, Kolkata-700069 108 Kalyani complex, Exhibition Vs. West Bengal Road, Patna-800001, Bihar (Appellant) (Respondent) Assessee by : Shri Manish Rastogi, AR Revenue by : Shri Dheeraj, DR Date o…

Balmukund Concast Pvt. Ltd., Patna vs. DCIT, Central Circle 4(3), Kolkata

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is allowed

ITA 1380/KOL/2025[2023-2024]Status: DisposedITAT Kolkata15 Apr 2026AY 2023-2024

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Balmukund Concast Pvt. Ltd. Dcit, Cc 4(3) 108 Kalyani Complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) Pan No. Aaacb9503G

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Dheeraj, DR
Section 115JSection 132Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM Balmukund Concast Pvt. Ltd. DCIT, CC 4(3) 108 Kalyani complex, Exhibition Aaykar Bhawan, Kolkata-700069 Vs. Road, Patna-800001, Bihar West Bengal (Respondent) (Appellant) PAN No. AAACB9503G ITA No. 1892 & 1893/KOL/2025 (Assessment Years: 2019-20 & 2023-24) DCIT, CC 4(3) Balmukund Concast Pvt. Ltd. Aaykar Bhawan, Kolkata-700069 108 Kalyani complex, Exhibition Vs. West Bengal Road, Patna-800001, Bihar (Appellant) (Respondent) Assessee by : Shri Manish Rastogi, AR Revenue by : Shri Dheeraj, DR Date o…

Ashoka Industrial Fastners, Ludhiana vs. DCIT Central Circle 3, Lduhiana

In the result, the appeal is partly allowed

ITA 1141/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh29 Dec 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT,DR
Section 132Section 145(3)Section 147

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए”, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM&SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA Nos. 1139 To 1141/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2019-20, 2020-21, 2022-23 Ashoka Industrial Fastners, बनाम The DCIT E-108 Phase IV Focal Point Ludhana- Circle-3, Ludhiana 141010 "ायीलेखासं./PAN NO: AAHFA0183D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shr…

Ashoka Industrial Fastners, Ludhiana vs. DCIT Central Circle-3, Ludhiana

In the result, the appeal is partly allowed

ITA 1140/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh29 Dec 2025AY 2020-21
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 132Section 145(3)Section 147

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM&SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA Nos.1139 Το 1141/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2019-20, 2020-21, 2022-23 | Ashoka Industrial Fastners, | बनाम | The DCIT | E-108 Phase IV Focal Point Ludhana- | | Circle-3, Ludhiana | 141010 | स्थायीलेखासं./PAN NO: AAHFA0183D | अपीलार्थी/Appellant | प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by : Shr…

Ashoka Industrial Fastners, Ludhiana vs. DCIT Central Cirlce-3, Ludhiana

In the result, the appeal is partly allowed

ITA 1139/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh29 Dec 2025AY 2019-20
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 132Section 145(3)Section 147

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. LALIET KUMAR, JM&SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA Nos.1139 To 1141/Chd/ 2025 निर्धारण वर्ष / Assessment Year : 2019-20, 2020-21, 2022-23 Ashoka Industrial Fastners, बनाम The DCIT E-108 Phase IV Focal Point Ludhana- Circle-3, Ludhiana 141010 स्थायीलेखासं./PAN NO: AAHFA0183D अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by : Shri Sudhir Sehgal, Adv…

Amar Kumar Agarwal, Kolkata vs. D.C.I.T., CC - 4(3), Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 2007/KOL/2025[2021-2022]Status: DisposedITAT Kolkata18 Dec 2025AY 2021-2022

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1499/KOL/2025[2021-22]Status: DisposedITAT Kolkata18 Dec 2025AY 2021-22

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarawal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1498/KOL/2025[2020-21]Status: DisposedITAT Kolkata18 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commssioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1497/KOL/2025[2018-19]Status: DisposedITAT Kolkata18 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Amar Kumar Agarwal, Kolkata

In the result, the appeals of the assessee are partly allowed and appeals of the Revenue are dismissed

ITA 1440/KOL/2025[2019-20]Status: DisposedITAT Kolkata18 Dec 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: S/shri Raja Sengupta &
Section 132Section 153ASection 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM IT(SS)A No.86 to 89/KOL/2025, 2007/KOL/2025 (Assessment Year: 2017-18 to 2020-21, 2021-22) Amar Kumar Agarwal DCIT, CC 4(3) C/o M/s SalarpuriaJajodia& AaykarBhawanPoorva, CO.7, CR Avenue, 3 rd Floor, 110, Shantipally, E.M. Bypass, Vs. Kolkata-700072, West Bengal Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. ADDPA3301L ITA Nos. 1496,1497,1498, 1499/KOL/2025, & 1440/KOL/2025 (A.Y. : 2017-18, 2018-19, 2020-21, 2021-22, 2019-20) DCIT, CC 4(3) Amar Kumar Agarwal AaykarBhawanPoorva, C/o…

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Cement & Roofings Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1703/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Cement & Roofings Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1702/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, Central Circle-4(3), Kolkata vs. Balmukund Cement & Roofings Private Limited, Kolkata

The appeal of the revenue is dismissed

ITA 1699/KOL/2025[2015-16]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Balmukund Sponge and Iron Private Limited, Patna

The appeal of the revenue is dismissed

ITA 1596/KOL/2025[2016-17]Status: DisposedITAT Kolkata09 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

Nmd Constructions LLP, Bhilwara vs. ITO, Ward-1, Bhilwara

In the result, based on above the appeal of the assessee is allowed

ITA 547/JPR/2025[2020-21]Status: DisposedITAT Jaipur17 Sept 2025AY 2020-21

Bench: Shri Gagan Goyal & Shri Narinder Kumarnmd Constructions Llp, C/O. Garg Petroleum Near Railway Phatak, Bhilwara 311 001 Pan No. Aanfn 8731C ...... Appellant Vs. Acit, Central Circle-01, Ajmer …...Respondent

For Appellant: Mr. B. P. Mundra, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Ld. Sr. DR
Section 131Section 132Section 132ASection 132oSection 133ASection 250Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER NMD Constructions LLP, C/o. Garg Petroleum near Railway Phatak, Bhilwara 311 001 PAN No. AANFN 8731C ...... Appellant Vs. ACIT, Central Circle-01, Ajmer …...Respondent Appellant by : Mr. B. P. Mundra, CA, Mr. Athrav Mundra, Adv. & Mrs. Prabha Rane, Adv., Ld. ARs, Respondent by : Mrs. Anita Rinesh, JCIT, Ld. Sr. DR Date of hearing : 17/09/2025 Date of pronouncement : 17/09/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the or…

Om Prakash Kukreja, New Delhi vs. ACIT Central Circle-9 (Re-Numbered CC-18), New Delhi

ITA 646/DEL/2022[2009-10]Status: DisposedITAT Delhi13 Aug 2025AY 2009-10

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaitas No.638 To 641/Del/2022 Assessment Years: 2007-08 To 2010-11

For Appellant: Shri Rajeshwer Prashad Painuly, AdvFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 132(4)Section 292CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.638 to 641/Del/2022 Assessment Years: 2007-08 to 2010-11 ITA Nos.642 to 646 & 632/Del/2022 Assessment Years : 2007-08, 2007-08 to 2009-10, 2009-10 & 2010-11 Om Prakash Kukreja, Vs ACIT, A-37, East of Kailash, Central Circle-9 New Delhi – 110 065. (Renumerated CC-18), New Delhi. PAN: AAKPK8092Q (Appellant) (Respondent) Assessee by : Shri Rajeshwer Prashad Painuly, Adv. Revenue by : Ms Amisha S. Gupta, CIT-DR Date of Hearing : 04.08.2025 Date of Prono…

Om Prakash Kukreja, New Delhi vs. ACIT Central Cicle-9(Re-Numbered CC -18), New Delhi

ITA 645/DEL/2022[2009-2010]Status: DisposedITAT Delhi13 Aug 2025AY 2009-2010

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaitas No.638 To 641/Del/2022 Assessment Years: 2007-08 To 2010-11

For Appellant: Shri Rajeshwer Prashad Painuly, AdvFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 132(4)Section 292CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.638 to 641/Del/2022 Assessment Years: 2007-08 to 2010-11 ITA Nos.642 to 646 & 632/Del/2022 Assessment Years : 2007-08, 2007-08 to 2009-10, 2009-10 & 2010-11 Om Prakash Kukreja, Vs ACIT, A-37, East of Kailash, Central Circle-9 New Delhi – 110 065. (Renumerated CC-18), New Delhi. PAN: AAKPK8092Q (Appellant) (Respondent) Assessee by : Shri Rajeshwer Prashad Painuly, Adv. Revenue by : Ms Amisha S. Gupta, CIT-DR Date of Hearing : 04.08.2025 Date of Prono…

Om Prakash Kukreja, New Delhi vs. ACIT Central Circle -9(Re-Numbered CC-18), New Delhi

ITA 644/DEL/2022[2008-09]Status: DisposedITAT Delhi13 Aug 2025AY 2008-09

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaitas No.638 To 641/Del/2022 Assessment Years: 2007-08 To 2010-11

For Appellant: Shri Rajeshwer Prashad Painuly, AdvFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 132(4)Section 292CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.638 to 641/Del/2022 Assessment Years: 2007-08 to 2010-11 ITA Nos.642 to 646 & 632/Del/2022 Assessment Years : 2007-08, 2007-08 to 2009-10, 2009-10 & 2010-11 Om Prakash Kukreja, Vs ACIT, A-37, East of Kailash, Central Circle-9 New Delhi – 110 065. (Renumerated CC-18), New Delhi. PAN: AAKPK8092Q (Appellant) (Respondent) Assessee by : Shri Rajeshwer Prashad Painuly, Adv. Revenue by : Ms Amisha S. Gupta, CIT-DR Date of Hearing : 04.08.2025 Date of Prono…

Om Prakash Kukreja, New Delhi vs. ACIT Central Circle-9 (Re-Numbered CC-18), New Delhi

ITA 643/DEL/2022[2007-08]Status: DisposedITAT Delhi13 Aug 2025AY 2007-08

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaitas No.638 To 641/Del/2022 Assessment Years: 2007-08 To 2010-11

For Appellant: Shri Rajeshwer Prashad Painuly, AdvFor Respondent: Ms Amisha S. Gupta, CIT-DR
Section 132(4)Section 292CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.638 to 641/Del/2022 Assessment Years: 2007-08 to 2010-11 ITA Nos.642 to 646 & 632/Del/2022 Assessment Years : 2007-08, 2007-08 to 2009-10, 2009-10 & 2010-11 Om Prakash Kukreja, Vs ACIT, A-37, East of Kailash, Central Circle-9 New Delhi – 110 065. (Renumerated CC-18), New Delhi. PAN: AAKPK8092Q (Appellant) (Respondent) Assessee by : Shri Rajeshwer Prashad Painuly, Adv. Revenue by : Ms Amisha S. Gupta, CIT-DR Date of Hearing : 04.08.2025 Date of Prono…