Prarthana Construction (P) Ltd. v. DCIT

118 Taxmann 112Income Tax Appellate Tribunal2001#3040 most cited

What is Prarthana Construction (P) Ltd. v. DCIT authority for?

Loose papers and documents seized from third parties cannot be used to add to an assessee's income without providing the assessee an opportunity to cross-examine deponents and without supporting evidence.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Prarthana Construction · ITAT · 132(4) · 153C · loose papers · seized documents · third parties · natural justice · undisclosed income · evidence · interrogation · deponents

Sections most often in play

Section 132(4)Section 143(3)Section 69CSection 132(4A)Section 292CSection 115BBESection 153CSection 143(2)

Issues it is cited on

section 132(4a)dumb documentssection 153c(1)violation of natural justicesection 34loose paperssection 292con-moneydocuments seizedsection 90unexplained expendituresection 292

Judgments citing Prarthana Construction (P) Ltd. v. DCIT

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 11/NAG/2023[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Rajendraprasad Babulal Khetan, Surat vs. Assistant Commissioner of Income Tax, Central Cir. - 4, Surat

ITA 142/SRT/2023[2017-18]Status: DisposedITAT Surat11 Aug 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

Section 143(3)Section 150(1)Section 154

…the said section. During the appellate proceedings, the assessee placed reliance on the judgment of Hon'ble Gujarat High Court in the case of Vallamji R. Patel TA No. 1813 of 2006 and of ITAT, Ahmedabad in the case of Prarthana Construction Pvt. Ltd. Vs DCIT 70 TTJ 122 (Ahmedabad). ITA.142/SRT/2023, IT(SS)A.32, 65 – 67/SRT/2023 & Cos. 11 -12/SRT/2023 Rajendraprasad Babulal Khetan In both the above judgments, it has been held that no addition can be made in the hands of the assessee on the basis of rough papers or diaries etc. found / seized from third parties without corroborative evidence. Further, it was plea…

ACIT CC-7(1), Mumbai vs. Shri Shreyas Vasant Parikh, Mumbai

In the result, the appeal of the revenue as well as cross-objection of the assessee are dismissed

ITA 1580/MUM/2021[2017-18]Status: DisposedITAT Mumbai10 Oct 2022AY 2017-18

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) Acit, Cc-7(1) बिधम/ Shreyas Vasant Parikh R. No.676B, 6Th Floor, 5 Raj Mayur, 19Th Road, Vs. Aayakar Bhavan, M. K. Khar (W), Mumbai- Road, Road, Mumbai- 400052. 400020. Cross Objection No. 30/Mum/2022 Arising Out Of I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2017-18) Shreyas Vasant Parikh Acit, Cc-7(1) बिधम/ 5 Raj Mayur, 19Th Road, R. No.676B, 6Th Floor, Vs. Khar (W), Mumbai-400052. Aayakar Bhavan, M. K. Road, Road, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaepp1118J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri V. R. Choksi Revenue By: Shri Amit Kumar Soni सुनवाई की तारीख / Date Of Hearing: 13/07/2022 घोषणा की तारीख /Date Of Pronouncement: 10/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm:

For Appellant: Shri V. R. ChoksiFor Respondent: Shri Amit Kumar Soni
Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) ACIT, CC-7(1) बिधम/ Shreyas Vasant Parikh R. No.676B, 6th Floor, 5 Raj Mayur, 19th Road, Vs. Aayakar Bhavan, M. K. Khar (W), Mumbai- Road, Road, Mumbai- 400052. 400020. Cross Objection No. 30/Mum/2022 Arising out of I.T.A. No.1580/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2017-18) Shreyas Vasant Parikh ACIT, CC-7(1) बिधम/ 5 Raj Mayur, 19th Road, R. No.676B, 6th Floor, Vs. Khar (W), Mumbai-400052. Aayakar Bhavan, M. K. R…

DCIT CC 8(1), Mumbai vs. M/S Jainam Investments, Mumbai

In the result, appeals filed by the revenue are hereby dismissed

ITA 4474/MUM/2019[2016-17]Status: DisposedITAT Mumbai25 Feb 2021AY 2016-17
For Appellant: Shri Suchek Anchaliya (AR)For Respondent: Shri Rahul Raman (DR)
Section 143(1)Section 148Section 68

…s wife belonged to her or to the assessee. In view of above, we hold that the various decisions relied upon by the learned Departmental - Representative will not be applicable to the case under appeal before us.” 24.2 In Prarthana Construction (P) Ltd. [2001] 70 TTJ 122(AhdTrib), it was held that the presumption under the provisions of section 132(4A) would in any case not be applicable to a third party from whose possession such papers and documents have not been found by the Revenue. In that case, the Revenue had further relied upon statements of Sri Sureshbhai and Sri Deepak Meha partners of M/s. Gokul Corpora…

DCIT, CC-1, Jaipur vs. Shri Jugal Kishore Garg(Derewala), Jaipur

In the result, the appeals of the Revenue are dismissed

ITA 34/JPR/2020[2014-15]Status: DisposedITAT Jaipur14 Sept 2020AY 2014-15
For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Ambrish Bedi, CIT- DR fu/kZkfjrh dh vksj ls@
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh-'kekZ] ys[kk lnL; ,o lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 34, 35, 36 & 37/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2014-15 to 2017-18 cuke The DCIT Shri Jugal Kishore Garg (Derewala) Vs. Central Circle - 1 27-A, Agrasen Colony, Jaipur Brahmpuri Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABBPG 4020 E vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Ambrish Bedi, CIT- DR fu/kZkfj…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 20/CTK/2019[2015-16]Status: DisposedITAT Cuttack28 Aug 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 19/CTK/2019[2014-15]Status: DisposedITAT Cuttack28 Aug 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Kothakota Rama Rao, Rayagada vs. ACIT, Central Circle-1, Bhubaneswar

In the result, appeals of the assessee i

ITA 386/CTK/2018[2016-17]Status: DisposedITAT Cuttack28 Aug 2020AY 2016-17

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./Ita No.132/Ctk/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P & आयकर अऩीऱ सं./Ita Nos.19&20/Ctk/2019 & Ita No.386/Ctk/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. Acit, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada Pan No. : Aeppk 1600 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तारीख / Date Of Hearing : 15/07/2020 घोषणा की तारीख/Date Of Pronouncement : 31/08/2020 आदेश / O R D E R Per L.P.Sahu, Am: These Are The Appeals Filed By The Assessee Against The Separate Orders Of Cit(A)-2, Bhubaneswar, Dated 11.09.2018 & 29.08.2018 For Assessment Years 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. Since, Similar Issues Have Been Raised In All The Appeals, Therefore, For The Sake Of Convenience & Brevity, We Shall Decide The Appeal Of The Assessee For A.Y.2013-2014 In It(Ss)A No.132/Ctk/2018 After Taking Into Consideration The Grounds & Facts Mentioned

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 153ASection 153DSection 234

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ (तऱाशियाां और अशिग्रहण)सं./ITA No.132/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P AND आयकर अऩीऱ सं./ITA Nos.19&20/CTK/2019 & ITA No.386/CTK/2018 (नििाारण वषा / Assessment Year :2014-15, 2015-16 & 2016-17) Kothakota Rama Rao, Vs. ACIT, Central Circle-1, Kothapeta, Rayagada, Bhubaneswar District-Rayagada PAN No. : AEPPK 1600 P (अऩीऱाथ…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1484/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Dec 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1481/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Dec 2018AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Shri S S Rana CIT DR
Section 10(38)Section 143Section 153ASection 250Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―G‖: NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1415 to 1417/Del/2018 (Assessment Year: 2013-14 to 2015-16) Shri Brij Bhushan Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1483 & 1484/Del/2018 (Assessment Year: 2013-14, and 2014-15) Mrs. Uma Singal, Vs. ACIT, W-29, Greater Kailash Part-II, Central Circle-3, New Delhi New Delhi (Appellant) (Respondent) ITA No. 1479 to 1481/Del/2018 (Assessment Year: 2013-14 to 2015-16) Mrs. Ritu Si…

Neeraj Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1485/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Uma Singal, New Delhi vs. ACIT, Centrl Circle-3, New Delhi

ITA 1482/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Ritu Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1476/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1414/DEL/2018[2012-13]Status: DisposedITAT Delhi31 Oct 2018AY 2012-13

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1413/DEL/2018[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Brij Bhushan Singal, New Delhi vs. ACIT, Central Circle- 3, New Delhi

ITA 1412/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Oct 2018AY 2010-11

Bench: Sh. N. K. Saini, Hon’Ble & Sh. K. N. Charyita No. 1412/Del/2018 : Asstt. Year : 2010-11 Ita No. 1413/Del/2018 : Asstt. Year : 2011-12 Ita No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs Acit, W-29, Greater Kailash, Part-Ii, Central Circle-3, New Delhi-110048 New Delhi (Appellant) (Respondent) Pan No. Aefps6298M

For Appellant: Sh. S. K. Tulsiyan, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 10(38)Section 153ASection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, Hon’ble Vice President and Sh. K. N. Chary, Judicial Member ITA No. 1412/Del/2018 : Asstt. Year : 2010-11 ITA No. 1413/Del/2018 : Asstt. Year : 2011-12 ITA No. 1414/Del/2018 : Asstt. Year : 2012-13 Sh. Brij Bhushan Singal, Vs ACIT, W-29, Greater Kailash, Part-II, Central Circle-3, New Delhi-110048 New Delhi (APPELLANT) (RESPONDENT) PAN No. AEFPS6298M ITA No. 1476/Del/2018 : Asstt. Year : 2010-11 ITA No. 1477/Del/2018 : Asstt. Year : 2011-12 ITA No. 1478/Del/2018 : Asstt. Year : 2012-13 Smt. Ritu Singal, Vs ACIT, W-29, Gre…

Regency Mahavir Properties, Pune vs. ACIT Cen Cir 1, Thane

In the result, the appeals of the assessee are allowed

ITA 682/MUM/2016[2007-08]Status: DisposedITAT Mumbai04 Jan 2018AY 2007-08

Bench: Shri P K Bansal & Shri Ravish Sood

For Appellant: Shri Sunil U Pathak & Smt Geetaa GuwalaniiFor Respondent: Shri Awungshi Gimson
Section 132Section 153A

…se Ltd. 37 CCH 597 Del • J.M.Trading Coprn. vs. ACIT 20 SOT 489 • Dr. Mansukh Shah vs. ACLT 18 ITR 80 • All Cargo Global Logistics Ltd. vs. DCIT 137 ITD 287 • Pradeep Runwal vs. TRO, Range-3, Pune in ITA No. 334/PN/2013 • Prathna Construction (P) Ltd vs. DCIT 70 TTJ 122 • T S Venkatesan vs ACIT 74 ITD 298 • Ketan Shah vs. ACIT, Central Circle - 11, Mumbai in ITA Nos. 2321 & 2322/Mum/2013 • Pavitra Real(W(P) Ltd vs. ACIT, Cen Cir-32, New Delhi/87 taxmann.com 142 (Delhi Trib) • Addl. Comm. of Income Tax: vs. Lata Mangeshkar 97 ITR 696 We have also gone through the seized paper found during the course of the search…

ACIT, New Delhi vs. Sh. Mukesh Garg, New Delhi

In the result, the appeal of the department for the assessment years 2007-08 and 2010-11 are dismissed while the appeal for the assessment year 2008-09 is partly allowed for statistical purposes

ITA 3549/DEL/2012[2010-11]Status: DisposedITAT Delhi26 Aug 2016AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner Of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (Appellant) (Respondent) Pan No. Aaapg2585Q Assessee By : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, Ca Revenue By : Sh. Sunil Chander Sharma, Cit Dr Date Of Hearing : 02.06.2016 Date Of Pronouncement : 26.08.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CAFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 132Section 153ASection 36(1)(iii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAAPG2585Q Assessee by : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CA Revenue by : Sh. Sunil Chander Sharma, CIT DR Date of Hearing : 02.06.2016 Date of Pronouncement : 26.08.2016 ORDER Per N. K. Saini, AM: These three appeals by the department are directed again…

ACIT, New Delhi vs. Sh. Mukesh Garg, New Delhi

In the result, the appeal of the department for the assessment years 2007-08 and 2010-11 are dismissed while the appeal for the assessment year 2008-09 is partly allowed for statistical purposes

ITA 3546/DEL/2012[2007-08]Status: DisposedITAT Delhi26 Aug 2016AY 2007-08

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner Of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (Appellant) (Respondent) Pan No. Aaapg2585Q Assessee By : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, Ca Revenue By : Sh. Sunil Chander Sharma, Cit Dr Date Of Hearing : 02.06.2016 Date Of Pronouncement : 26.08.2016 Order Per N. K. Saini, Am:

For Appellant: Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CAFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 132Section 153ASection 36(1)(iii)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA Nos. 3546, 3547 & 3549/Del/2012 Asstt. Years : 2007-08, 2008-09 & 2010-11 Assistant Commissioner of Vs Sh. Mukesh Garg, Income Tax, Circle-12, 292, Katra Peran, Tilak Bazar, New Delhi Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAAPG2585Q Assessee by : Sh. K. P. Ganguli, Adv. & Sh. G. S. Goel, CA Revenue by : Sh. Sunil Chander Sharma, CIT DR Date of Hearing : 02.06.2016 Date of Pronouncement : 26.08.2016 ORDER Per N. K. Saini, AM: These three appeals by the department are directed again…