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.

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

ITA 642/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…

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

ITA 641/DEL/2022[2010-2011]Status: DisposedITAT Delhi13 Aug 2025AY 2010-2011

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 Ciecle-9(Renumbered CC-18), New Delhi

ITA 640/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(Renumbered CC-18), New Delhi

ITA 639/DEL/2022[2008-2009]Status: DisposedITAT Delhi13 Aug 2025AY 2008-2009

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(Renumbered CC-18), New Delhi

ITA 638/DEL/2022[2007-2008]Status: DisposedITAT Delhi13 Aug 2025AY 2007-2008

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 632/DEL/2022[2010-11]Status: DisposedITAT Delhi13 Aug 2025AY 2010-11

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…

Shri Bhanwar Lal, Jodhpur vs. DCIT, Central Circle-1, Jodhpur

In the result the appeals of the assessee ITA Nos

ITA 417/JODH/2025[2012-13]Status: DisposedITAT Jodhpur26 Jun 2025AY 2012-13

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Ajey Malik, CIT-DR
Section 132Section 132(4)Section 143(3)Section 153Section 153ASection 250Section 68

…ITA No. 417 to 424/Jodh/2025 Shri Bhanwar Lal 1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI MITHA LAL MEENA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.417/Jodh/2025 - A.Y. 2012-13 ITA No.418/Jodh/2025 - A.Y. 2013-14 ITA No.419/Jodh/2025 - A.Y. 2014-15 ITA No.420/Jodh/2025 - A.Y. 2015-16 ITA No.421/Jodh/2025 - A.Y. 2016-17 ITA No.422/Jodh/2025 - A.Y. 2017-18 ITA No.423/Jodh/2025 - A.Y. 2018-19 ITA No.424/Jodh/2025 - A.Y. 2019-20 Shri Bhanwar Lal, VS DCIT, Central Circle-1, Jodhpur C/o Rajendra Jain, Advocate 106, Akshay Deep Complex, 5th B Road, Sardarpura,…

M/S. Frugal Developers (P) Ltd., New Delhi vs. DCIT, New Delhi

ITA 640/DEL/2016[2011-12]Status: DisposedITAT Delhi08 May 2025AY 2011-12

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…

Gopal & Sons HUF, Kolkata vs. I.T.O., Ward - 32(1), Kolkata

The appeal of the revenue is dismissed

ITA 1701/KOL/2024[2006-2007]Status: DisposedITAT Kolkata08 Jan 2025AY 2006-2007

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…

ACIT, Central Circle-2(2), Hyderabad vs. Lingiah Amidyala, Hyderabad

In the result, the appeal of the Revenue is dismissed

ITA 702/HYD/2022[2019-20]Status: DisposedITAT Hyderabad26 Apr 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Kumar Adithya
Section 132Section 143(1)Section 143(2)Section 153ASection 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.No.702/Hyd/2022 Assessment Year: 2019-20 The Asst. Commissioner of Vs. Sri Lingaiah Amidyala, Income Tax, H.No.1-2-607/54/7, Central Circle – 2(2), S.B.H Colony, Hyderabad. Behind DBR Mills, Lower Tank Bund Road, Hyderabad – 500038. PAN : AAOPA1567G. (Appellant) (Respondent) Assessee by: Sri H. Srinivasulu Revenue by: Sri Kumar Adithya Date of hearing: 12.04.2023 Date of pronouncement: 26.04.2023 O R D E R Per Shri Laliet Kumar, J.M. The captioned appea…

Atul Tantia, Kolkata vs. DCIT, Cen. Cir.-3(1), Kolkata

In the result, the appeal filed by the assessee in ITA No

ITA 492/KOL/2021[2018-19]Status: HeardITAT Kolkata28 Mar 2023AY 2018-19

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner Of Jc-25, Gpt Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-Iii Salt Lake City Kolkata - 700098 [Pan : Abmpt7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/RFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT, D/R
Section 132Section 143(3)Section 250Section 68Section 69A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | | | | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 492/Kol/2021 Assessment Year: 2018-19 Atul Tantia Deputy Commissioner of JC-25, GPT Centre Income Tax – Central Circle - Vs 3(1), Kolkata Sector-III Salt Lake City Kolkata - 700098 [PAN : ABMPT7504K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tibrewal, A/R and Shri Amit Agarwal, A/R Revenue by : Shri Subhrajyoti Bhattacharjee, CIT, D/R सुनवाई क" तार"ख/Date of Hearing : 22/03/2023…

Shri.J M Vrushabendraiah, Hospet vs. Assistant Commissioner of Income Tax Circle-1, Bellary

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

…ITA No.299/Bang/2019 Shri J.M. Vrushabendraiah, Hospete IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2010-11 Shri J.M. Vrushabendraiah N C Colony Near State Bank of Hyderabad ACIT Circle-1 Vs. Hospete 583 201 Bellary PAN NO : AAWPV6572E APPELLANT RESPONDENT Appellant by : Shri Srihari Kutsa, A.R. Respondent by : Shri Narayana K.R., D.R. Date of Hearing : 13.07.2022 Date of Pronouncement : 20.07.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed aga…

DCIT, CC-1(4), Chennai vs. M/S. Johnkumar Trust, Puducherry

In the result, appeal filed by the Revenue in ITA No

ITA 3092/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

Shro A/ Johnkumar, Pondicherry vs. DCIT, CC-1(4), Chennai

In the result, appeal filed by the Revenue in ITA No

ITA 3028/CHNY/2019[2017-18]Status: DisposedITAT Chennai13 May 2022AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, V. The Dy. Commissioner- No.28, Savari Padayatchi Street, Of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [Pan: Afnpj 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. S. Xavier Felix, AdvFor Respondent: Mr. M.Rajan, CIT
Section 2(14)(iii)Section 69Section 69C

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी जी. मंजूनाथा, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3028/Chny/2019 िनधा"रण वष" /Assessment Year: 2017-18 Mr.A. Johnkumar, v. The Dy. Commissioner- No.28, Savari Padayatchi Street, of Income Tax, Nellithope, Central Circle-1(4), Pondicherry-605 005. Chennai. [PAN: AFNPJ 4673 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.3092/Chny/2019 िनधा"रण वष" /Assessme…

Shri Jawahar Ramjibhai Mori, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 23/RJT/2019[2013-14]Status: DisposedITAT Rajkot25 Oct 2021AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royअपील सं./Ita No.23/Rjt/2019 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Jawaharbhai Ramjibhai Mori, D.C.I.T., Design Workshop Architects Vs. Central Circle-1, Consultants, Rajkot. Trisha Complex, 1, 2Nd Floor, Above Chandan Super Market, Amin Marg. Rajkot.

For Appellant: Shri Nitin Kamdar, A.RFor Respondent: Shri S.S. Rathi, Sr. D.R
Section 133A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH E-COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER अपील सं./ITA No.23/Rjt/2019 िनधा"रण वष"/Asstt. Year: 2013-2014 Shri Jawaharbhai Ramjibhai Mori, D.C.I.T., Design Workshop Architects Vs. Central Circle-1, Consultants, Rajkot. Trisha Complex, 1, 2nd Floor, Above Chandan Super Market, Amin Marg. Rajkot. PAN: AELPM3631C (Applicant) (Respondent) Assessee by : Shri Nitin Kamdar, A.R Revenue by : Shri S.S. Rathi, Sr. D.R सुनवाई क" तारीख/Date of Hear…

ACIT, New Delhi vs. Yatinder Kumar Gupta, New Delhi

In the result, the appeal filed by the Revenue is

ITA 5695/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Jul 2021AY 2010-11

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2010-11]

Section 132(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2010-11] ACIT, Yatinder Kumar Gupta, Circle-53(1), C-92, South Extension, Part-2, Room No.1503, 15th Floor, E2 New Delhi Block, Dr. S.P.M. Civic Centre, J.L.N. Marg, New Delhi-110002 PAN-ABPPG1134R Revenue Assessee Revenue by Ms. Paramita M. Biswas, CIT-DR Assessee by Sh. Gaurav Bansal, CA Date of Hearing 02.06.2021 Date of Pronouncement .07.2021 ORDER PER R.K. PANDA, AM, This appeal filed by the Revenue is direct…

Shri Rajeshhbhai Jivraj Desai, Mehsana vs. The Deputy Commissioner of Income Tax, Central Circle-2(1), Ahmedabad

In the result, the appeal of the assessee is allowed in part

ITA 2291/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad21 Jan 2020AY 2013-14

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2291/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Shri Rajeshbhai Jivraj Desai, D.C.I.T., Prop. M/S.Rajiv Enterprise, Vs. Central Circle-2(1), 5 Ashoknagar Society, Ahmedabad. Radhanpur Road, Mehsana.

For Appellant: Shri S.N. Divetia, A.RFor Respondent: Shri L.P. Jain, Sr.D.R
Section 132Section 132ASection 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 151Section 153

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2291/AHD/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Shri Rajeshbhai Jivraj Desai, D.C.I.T., Prop. M/s.Rajiv Enterprise, Vs. Central Circle-2(1), 5 Ashoknagar Society, Ahmedabad. Radhanpur road, Mehsana. PAN: AAWPD3248B (Applicant) (Respondent) Assessee by : Shri S.N. Divetia, A.R Revenue by : Shri L.P. Jain, Sr.D.R सुनवाई क" तार"ख/Date of Hearing : 24/10/2019 घोषणा क" तार"ख /Date of Pronouncement: 21/01/2020 आ…

Bhavanasi Anjaneyulu vs. The ACIT, Vijayawada

In the result, the appeal filed by the assessee is allowed

ITA 264/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.264/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2009-10) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 292C

…ITA No.264/Vizag/2017 Bhavanasi Anjaneyulu, Guntur आयकर अपीलीय अधधकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगााराि, न्याधयक सदस्य एिं श्री धड.एस. सुन्दर ससह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.264/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2009-10) Bhavanasi Anjaneyulu ACIT, Central Circle Guntur Vijayawada [PAN No.ACJPB0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant by : Shri G.V.N. Hari, AR प्रत्याथी की ओर स…

ACIT Cen Cir 32, Mumbai vs. Pravin B. Bhandarkar, Mumbai

ITA 6672/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…

ACIT Cen Cir 32, Mumbai vs. Prakash B Bhandarkar, Mumbai

ITA 6671/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Jun 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumarआयकर अपील सं./Ita No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. Acit, Cc-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.7364/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Acit, Cc-32, Mumbai- Vs. Shri Pandoo P. Naig, 96-98, 400020 Mint Road, Mumbai-400001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acnpn 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No.6671/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Prakash B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. & आयकर अपील सं./Ita No. 6672/Mum/2012 (िनधा"रण िनधा"रण वष" वष" / Assessment Year :2008-09) िनधा"रण िनधा"रण वष" वष" Acit, Cc-32, Mumbai- Vs. Pravin B. Bandarkar, Room 400020 No.1, Baburao Chawl, Hanuman Takadi, Bhandup (W), Mumbai- 400078 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ahlpb 1306 N (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri Vijay Mehta राज"व क" क" ओर क" क" ओर ओर सेसेसेसे /Revenue By ओर : Shri C.W.Angolkar सुनवाई क" तारीख / Date Of Hearing : 04/04/2016 घोषणा क" तारीख/Date Of Pronouncement 24/06/2016

Section 143(3)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई "यायपीठ मुंबई "यायपीठ "यायपीठ ‘सी’, मुंबई "यायपीठ मुंबई मुंबई । मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.7089/Mum/2011 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2008-09) वष" Shri Pandoo P. Naig, 96-98, Vs. ACIT, CC-32, Mumbai- Mint Road, Mumbai-400001 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACNPN 2800 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. AND आयकर अपील सं./ITA No.…