Principal Commissioner of Income Tax v. Uni Packs (1ndia)

108 Taxmann.com 454High Court2019#7191 most cited

What is Principal Commissioner of Income Tax v. Uni Packs (1ndia) authority for?

The Tribunal is justified in deleting additions under section 69C if the assessee has discharged the initial burden of providing details of purchase transactions, including payments through banking channels and supporting evidence like delivery challans and purchase bills.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Principal Commissioner of Income Tax v. Uni Packs (India) · section 69C · unexplained purchases · genuineness of transactions · banking channels · delivery challans · purchase bills · initial burden of proof · Tribunal decision

Sections most often in play

Section 133(6)Section 147Section 148Section 69CSection 115JBSection 142(1)Section 143(2)Section 148A

Issues it is cited on

peak credit theorysection 65bsection 65section 131(1a)short term capital gainspanchnamasection 132(4a)section 34section 292cchildapplication of incomeshort term capital gain

Judgments citing Principal Commissioner of Income Tax v. Uni Packs (1ndia)

Subhash Badriprasad Shahu, Nagpur vs. ITO Ward 4(3), Nagpur

In the result, the appeal filed by the assesee is partly allowed

ITA 421/NAG/2024[2018-19]Status: DisposedITAT Nagpur07 Oct 2025AY 2018-19

Bench: Shri Pavan Kumar Gadalesubhash Badriprasad Shahu, Plot No.84, Near Annapurna Dall Mill, Bagad Ganj, Small Factory Area ……………. Appellant Nagpur 440 008. Maharashtra. Pan – Agqps9660N V/S Income Tax Officer ……………. Respondent Ward–4(3), Nagpur Assessee By :Shri. Abhay Agrawal.A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

For Appellant: Shri. Abhay Agrawal.A.RFor Respondent: Shri Surjit Kumar Saha.Sr.DR
Section 147Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Subhash Badriprasad Shahu, Plot no.84, Near Annapurna Dall Mill, Bagad Ganj, Small Factory Area ……………. Appellant Nagpur 440 008. Maharashtra. PAN – AGQPS9660N v/s Income Tax Officer ……………. Respondent Ward–4(3), Nagpur Assessee by :Shri. Abhay Agrawal.A.R. Revenue by :Shri Surjit Kumar Saha.Sr.DR Date of Hearing –06/10/2025 Date of Order – 07/10/2025 O R D E R The assessee has filed the appeal against the order dated 05/06/2024, passed by the learned CIT(A)/National Faceless Appeal Centre(NFAC) Delhi, under…

Astt. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Waryam Steel Casting Private Limited, Kanganwal Road

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

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

Waryam Steel Castings Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle-4, Ludhiana

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

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR
Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

DCIT, CC-8, New Delhi vs. Opg Securities Pvt. Ltd., New Delhi

In the result, the appeals in ITA No

ITA 59/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Oct 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

DCIT, CC-8, New Delhi vs. Opg Securities Pvt. Ltd., New Delhi

In the result, the appeals in ITA No

ITA 58/DEL/2022[2017-18]Status: DisposedITAT Delhi17 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

DCIT, CC-8, New Delhi vs. Opg Securities Pvt. Ltd., Delhi

In the result, the appeals in ITA No

ITA 57/DEL/2022[2016-17]Status: DisposedITAT Delhi17 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1824/DEL/2021[2018-19]Status: DisposedITAT Delhi17 Oct 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1823/DEL/2021[2017-18]Status: DisposedITAT Delhi17 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1822/DEL/2021[2016-17]Status: DisposedITAT Delhi17 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

Opg Securities Private Limited, New Delhi vs. DCIT- CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1821/DEL/2021[2015-16]Status: DisposedITAT Delhi17 Oct 2023AY 2015-16

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1820/DEL/2021[2014-15]Status: DisposedITAT Delhi17 Oct 2023AY 2014-15

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1819/DEL/2021[2013-14]Status: DisposedITAT Delhi17 Oct 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

Opg Securities Private Limited, New Delhi vs. DCIT, CC-8, New Delhi

In the result, the appeals in ITA No

ITA 1818/DEL/2021[2012-13]Status: DisposedITAT Delhi17 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1818/Del/2021 : Asstt. Year : 2012-13 Ita No. 1819/Del/2021 : Asstt. Year : 2013-14 Ita No. 1820/Del/2021 : Asstt. Year : 2014-15 Ita No. 1821/Del/2021 : Asstt. Year : 2015-16 Ita No. 1822/Del/2021 : Asstt. Year : 2016-17 Ita No. 1823/Del/2021 : Asstt. Year : 2017-18 Ita No. 1824/Del/2021 : Asstt. Year : 2018-19 Opg Securities Pvt. Ltd., Vs Dcit, 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 1204/Del/2022 : Asstt. Year : 2012-13 Ita No. 1205/Del/2022 : Asstt. Year : 2013-14 Ita No. 1206/Del/2022 : Asstt. Year : 2014-15 Opg Securities Pvt. Ltd., Vs Dcit, E-24, Preet Vihar, Central Circle-8, New Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aaaco1081C Ita No. 57/Del/2022 : Asstt. Year : 2016-17 Ita No. 58/Del/2022 : Asstt. Year : 2017-18 Ita No. 59/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Opg Securities Pvt. Ltd., 1St Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaco1081C Assessee By : Sh. Akshat Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Sh. Subhra J. Chakraborty, Cit-Dr Date Of Hearing: 13.09.2023 Date Of Pronouncement: 17.10.2023

For Appellant: Sh. Akshat Jain, CA &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 65BSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1818/Del/2021 : Asstt. Year : 2012-13 ITA No. 1819/Del/2021 : Asstt. Year : 2013-14 ITA No. 1820/Del/2021 : Asstt. Year : 2014-15 ITA No. 1821/Del/2021 : Asstt. Year : 2015-16 ITA No. 1822/Del/2021 : Asstt. Year : 2016-17 ITA No. 1823/Del/2021 : Asstt. Year : 2017-18 ITA No. 1824/Del/2021 : Asstt. Year : 2018-19 OPG Securities Pvt. Ltd., Vs DCIT, 1st Floor, 4/10, Asaf Ali Road, Central Circle-8, New Delhi-110002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No…

I.T.O. Ward -2(2), Nagpur vs. Shri Ramansingh Balbirsingh Swanni, Nagpur

In the result, the appeal filed by the Department is dismissed

ITA 472/NAG/2016[2009-10]Status: DisposedITAT Nagpur21 Jul 2022AY 2009-10

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2009-10 The Ito Vs. Ramsingh Balbirsingh Swanni Ward 2(2) Room No. 315, Prop: Industrial Supply Syndicate 3Rd Floor Aayakar Bhawan Bf-2, Amar Vihar, Kamptee Road Telangkhedi Road, Nagpur Civil Lines, Nagpur Pan No.:Aybps 9233 L Appellant Respondent Revenue By :Shri Vitthal M Bhosle Jcit-Dr Assessee By: Shri Abhay Agarwal, Advocate Date Of Hearing: 26/04/2022 Date Of Pronouncement: 21/07/2022 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Department Against The Order Of The Ld. Cit (A)-4, Nagpur Dated 17/05/2016 Passed U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961 For The A.Y. 2009-10 Wherein The Department Has Raised The Following Grounds Of Appeal.

For Appellant: Shri Abhay Agarwal, AdvocateFor Respondent: Shri Vitthal M Bhosle JCIT-DR
Section 133(6)Section 133ASection 143(3)Section 148

…1 ITA 472/NAG/ 2016 ITO, WARD 2(2), NAGPUR VS RAMANSINGH BALBIRSINGH SWANNI IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM Assessment Year: 2009-10 The ITO Vs. Ramsingh Balbirsingh Swanni Ward 2(2) Room No. 315, Prop: Industrial Supply Syndicate 3rd Floor Aayakar Bhawan BF-2, Amar Vihar, Kamptee Road Telangkhedi Road, Nagpur Civil Lines, Nagpur PAN No.:AYBPS 9233 L Appellant Respondent Revenue by :Shri Vitthal M Bhosle JCIT-DR Assessee by: Shri Abhay Agarwal, Advocate Date of Hearing: 26/04/2022 Date of Pronouncement: 21/07/2022 ORDER PER: SANDE…

M/S Rosy Blue (India) Pvt. Ltd., Mumbai vs. Dy. CIT Central Circle-8(3), Mumbai

In the result, appeal is partly allowed

ITA 1724/MUM/2019[2014-15]Status: DisposedITAT Mumbai16 Feb 2021AY 2014-15

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Chandra Vijay
Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.1724/Mum./2019 (Assessment Year : 2014–15) M/s. Rosy Blue (India) Pvt. Ltd. 1608/09, Prasad Chambers ……………. Appellant Opera House, Mumbai 400004 PAN – AACCR2413B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–8(3), Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Shri Chandra Vijay Date of Hearing – 10.02.2021 Date of Order – 16.02.2021 O R D E R PER SAKTIJIT DEY. J.M. The captioned appeal has been filed by the assessee challenging order dated 14th…

Principal Commissioner of Income Tax v. Uni Packs (1ndia) (108 Taxmann.com 454) — Cited in 15 Judgments | BharatTax