Pullangode Rubber Produce Co. Ltd. v. State of Kerala

91 ITR 18Supreme Court of India1973#84 most cited

What is Pullangode Rubber Produce Co. Ltd. v. State of Kerala authority for?

Admissions, whether made through entries in account books or statements, are important pieces of evidence but are not conclusive. An assessee has the right to demonstrate that an admission made by them is incorrect or can be retracted.

666

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2026.

Also referred to as

Pullangode Rubber Produce Co. Ltd. v. State of Kerala · 91 ITR 18 · admission not conclusive · retraction of statement · statement under section 132(4) · evidentiary value of admissions · entries in account books as evidence · proving admission incorrect · Section 68 · Section 69A

Sections most often in play

Section 132(4)Section 143(3)Section 153ASection 132Section 147Section 68Section 69ASection 142(1)

Issues it is cited on

retraction of statementretracted statementstatement under section 132(4)section 158bbsection 132(4a)dumb documentssection 132(4)on-moneysection 69bloose paperspanchnamasection 158b

Judgments citing Pullangode Rubber Produce Co. Ltd. v. State of Kerala

M/S Standard Frozen Foods Exports Pvt Ltd, Hapur vs. Deputy Commissioner of Income Tax, CC-II, Kanpur

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

…another person unless the assessee is confronted with those statements/ documents, and without affording opportunity for cross examination. 13. It was held in the case of Paul Mathews & Sons v. CIT reported in 263 ITR 101 (Ker) apex court judgment reported in 91 ITR 18 (SC) and CIT v. S. Khader Khan Son reported in 300 ITR 157 (Mad) no addition is called for also involved of CBDT Instruction. Section 133A of the Act empower any authority to examine any person on oath, and such statement has on evidentiary value and any admission made during the search statement cannot be itself be made the basis for addition. Unl…

Deputy Commissioner of Income Tax, Chennai vs. Rangaswamy Bhaskaran, Kodungaiyur

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

ITA 1353/CHNY/2024[2018-19]Status: DisposedITAT Chennai08 Nov 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Mr.Nilay Baran Som, CIT
Section 132

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1353/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 v. The DCIT, Mr. Rangaswamy Bhaskaran, Central Circle-2(4), Old No.25, New No.1 & 2 Chennai. Meenambal Salai, Kannadasan Nagar, Kodungaiyur, Chennai-600 118. [PAN: AEPPB 7393 J] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr.Nilay Baran Som, CIT Assessee by : Mr.D. Anand, Advocate : सुनवाईक…

Subhash Kumar Kedia, Hyderabad vs. Asst. Commissioner of Income Tax Central Circle-3(1), Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 707/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Oct 2024AY 2015-16

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.707/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Subhash Kumar Kedia Vs. Asstt. C. I. T. Hyderabad Central Circle 3(1) Pan:Afvpk8915Q Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No. 405/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2015-16) Vs. Shri Bikash Kumar Asstt. C. I. T. Kedia Hyderabad Central Circle 3(1) Pan:Afapk8794E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Vamshi Krishna, Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 29/10/2024 आदेश/Order Per Manjunatha, G. A.M These Two Appeals Filed By Different Assessees Are Directed Against The Separate, But Identical Orders Dated 31/01/2020 Of The Learned Cit (A)-11, Hyderabad Relating To Page 1 Of 33

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Vamshi Krishna, DR
Section 143(3)Section 153ASection 68

…produce any other material to support under assessment of sale consideration of land, assessment order was to be set aside. A similar view has been taken by the Hon'ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd vs. State of Kerala (1973) 91 ITR 18 (S.C). The sum and substance ratios laid down by various Courts is that addition cannot be made on the basis of statement recorded u/s 131 during the course of survey u/s 133A of the I.T. Act, Page 23 of 33 ITA 707 & 405 of 2020 Subhash Kumar Kedia & Other 1961, but it should be supported by corroborative evidences and in absence of any evidence…

Bikash Kumar Kedia, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1), Hyderabad

In the result, appeal filed by the assessee in ITA

ITA 405/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Oct 2024AY 2015-16

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.707/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Subhash Kumar Kedia Vs. Asstt. C. I. T. Hyderabad Central Circle 3(1) Pan:Afvpk8915Q Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No. 405/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2015-16) Vs. Shri Bikash Kumar Asstt. C. I. T. Kedia Hyderabad Central Circle 3(1) Pan:Afapk8794E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Vamshi Krishna, Dr सुनवाई की तारीख/Date Of Hearing: 09/10/2024 घोषणा की तारीख/Pronouncement: 29/10/2024 आदेश/Order Per Manjunatha, G. A.M These Two Appeals Filed By Different Assessees Are Directed Against The Separate, But Identical Orders Dated 31/01/2020 Of The Learned Cit (A)-11, Hyderabad Relating To Page 1 Of 33

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Vamshi Krishna, DR
Section 143(3)Section 153ASection 68

…produce any other material to support under assessment of sale consideration of land, assessment order was to be set aside. A similar view has been taken by the Hon'ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd vs. State of Kerala (1973) 91 ITR 18 (S.C). The sum and substance ratios laid down by various Courts is that addition cannot be made on the basis of statement recorded u/s 131 during the course of survey u/s 133A of the I.T. Act, Page 23 of 33 ITA 707 & 405 of 2020 Subhash Kumar Kedia & Other 1961, but it should be supported by corroborative evidences and in absence of any evidence…

Samarth Lifestyle Retailing Pvt. Ltd., Jaipur vs. DCIT, Circle-6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 621/JPR/2024[2011-12]Status: DisposedITAT Jaipur17 Oct 2024AY 2011-12
For Appellant: Shri P. C. Parwal, CAFor Respondent: Shri Sanjay Nargas, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,'A' JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 621/JP/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Samarth Lifestyle Retailing Private Limited, 601, 6th Floor, Ganga Heights SB-154, Lal Kothi Tonk Road, Jaipur बनाम Vs. DCIT, Circle-06, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAACV 7598 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri P.…

Swaroop Narain Shiv Narain, Jaipur, Rajasthan vs. ACIT, Central Circle - 3, Jaipur, Rajasthan

ITA 517/JPR/2024[2018-19]Status: DisposedITAT Jaipur17 Oct 2024AY 2018-19
For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115BSection 127Section 143(2)Section 143(3)Section 69Section 69B

…tiates the retraction with documentary evidences then mere earlier admission should not result into any adverse inference against the assessee. Reliance is placed on the judgment of the Hon'ble Supreme Court in the case of Pullangode Rubber Produce Co. [1973] 91 ITR 18 (SC). 3.8. It is submitted that during survey proceedings, statements of one employee Shri Ashok Kumar Somani were recorded that were only w.r.t. stock found at one of the THREE shops namely at 212, Kishanpole Bazar, Jaipur where stock found was only Rs. 11,44,797/- [PB 103- Q No. 25]. Therefore, the stand taken by lower authorities that stock take…

Shri. Irulandi Thevar Vetrivel, Madurai vs. ACIT, Central Cricle 2, Madurai

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

ITA 240/CHNY/2024[2021-22]Status: DisposedITAT Chennai01 Oct 2024AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri Y Sridhar, FCAFor Respondent: Shri R Clement Ramesh
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

…ble on record for the purpose of drawing appropriate inferences with regard to the entries in the seized accounts. It is a settled law as per the decision of the Hon’ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 that “though an admission is an extremely important piece of evidence, the same cannot be said to be conclusive and that the maker of the statement can show that it was incorrectly made”. In the case of the Appellant, there was an admission by him and his employees during the search that the self-made vouchers were prepared for claiming bogus cash…

Shri. Irulandi Thevar Vetrivel, Madurai vs. ACIT, Central Circle 2, Madurai

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

ITA 239/CHNY/2024[2020-21]Status: DisposedITAT Chennai01 Oct 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri Y Sridhar, FCAFor Respondent: Shri R Clement Ramesh
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

…ble on record for the purpose of drawing appropriate inferences with regard to the entries in the seized accounts. It is a settled law as per the decision of the Hon’ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 that “though an admission is an extremely important piece of evidence, the same cannot be said to be conclusive and that the maker of the statement can show that it was incorrectly made”. In the case of the Appellant, there was an admission by him and his employees during the search that the self-made vouchers were prepared for claiming bogus cash…

Shir. Irulandi Thevar Vetrivel, Madurai vs. ACIT, Central Circle 2, Madurai

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

ITA 236/CHNY/2024[2017-18]Status: DisposedITAT Chennai01 Oct 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri Y Sridhar, FCAFor Respondent: Shri R Clement Ramesh
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

…ble on record for the purpose of drawing appropriate inferences with regard to the entries in the seized accounts. It is a settled law as per the decision of the Hon’ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 that “though an admission is an extremely important piece of evidence, the same cannot be said to be conclusive and that the maker of the statement can show that it was incorrectly made”. In the case of the Appellant, there was an admission by him and his employees during the search that the self-made vouchers were prepared for claiming bogus cash…

Shri. Irulandi Thevar Vetrivel, Madurai vs. ACIT, Central Circle 2, Madurai

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

ITA 235/CHNY/2024[2016-17]Status: DisposedITAT Chennai01 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Shri Y Sridhar, FCAFor Respondent: Shri R Clement Ramesh
Section 132Section 139Section 139(1)Section 153ASection 37Section 65B

…ble on record for the purpose of drawing appropriate inferences with regard to the entries in the seized accounts. It is a settled law as per the decision of the Hon’ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd. v. State of Kerala [1973] 91 ITR 18 that “though an admission is an extremely important piece of evidence, the same cannot be said to be conclusive and that the maker of the statement can show that it was incorrectly made”. In the case of the Appellant, there was an admission by him and his employees during the search that the self-made vouchers were prepared for claiming bogus cash…

Assistant Commissioner of Income Tax, Central Circle, Kota vs. Sh. Naval Kishore, Kota

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

ITA 456/JPR/2024[2015-16]Status: DisposedITAT Jaipur27 Sept 2024AY 2015-16
Section 139Section 143Section 153A

…was furnished to prove that the statement was given on incorrect facts. Hence, the decision relied upon by the appellant are not found to be applicable on the facts of the case. It has been held in Pullangode Rubber Produce Co. Ltd. vs. State Of Kerala &Anr. 91 ITR 18 (SC), "Such admission is an extremely important piece of evidence but it cannot be said that it is conclusive. It is open to the appellant who made the admission to show that it is incorrect and the appellant should be given a proper opportunity to show that the books of account do not disclose the correct state of facts It is discussed in detail…

Ishoo Narang, Hyderabad vs. DCIT Circle -2(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 450/HYD/2022[2014-15]Status: DisposedITAT Hyderabad25 Sept 2024AY 2014-15

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.450/Hyd/2022 & S.A. No.1/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Ishoo Narang Vs. Dy. Cit Hyderabad Circle 2(1) Pan:Aaupn9082B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Smt. Th Vijaya Lakshmi, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 19/08/2024 घोषणा की तारीख/Pronouncement: 25/09/2024 आदेश/Order Per Manjunatha, G. A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 15/07/2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2014-15. 2. The Assessee Has Raised The Following Grounds: “1. The Ld. Cit(A) Erred In Dismissing The Appeal. 2. The Ld.Cit(A) Erred In Holding That Al The Mandatory Preconditions Before Reopening Of Assessment U/S 147 Of The Act Were Duly Complied & Met With By The A.O.

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Smt. TH Vijaya Lakshmi, CIT (DR)
Section 10(38)Section 133ASection 147Section 68

…produce any other material to support under assessment of sale consideration of land, assessment order was to be set aside. A similar view has been taken by the Hon'ble Supreme Court in the case of Pullangode Rubber Produce Co. Ltd vs. State of Kerala (1973) 91 ITR 18 (S.C). The sum and substance ratios laid down by various Courts is that addition cannot be made on the basis of statement recorded u/s 131 during the course of survey u/s 133A of the I.T. Act, 1961, but it should be supported by corroborative evidences and in absence of any evidence, no addition can be made on the basis of statement alone. In the p…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3662/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…ew of section 17 & 21 of Evidence Act, but it is not conclusive and it is open to the appellant to show that it is incorrect as held in S. Arjan Singh v/s. CWT (1989) 175 ITR 91 Delhi High Court / Pullangod Rubber Products Co. Ltd. v/s. State of Kerala (1973) 91 ITR 18. In the instant case, the appellant has demonstrated, as stated above, that there are both debit and credit entries in these ledgers and the debits as appearing in the annexures has direct-link with the credit appearing therein. It appears that the surrender of Rs. 30Cr. as made by the director was without verification of the transactions recorded…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3661/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…ew of section 17 & 21 of Evidence Act, but it is not conclusive and it is open to the appellant to show that it is incorrect as held in S. Arjan Singh v/s. CWT (1989) 175 ITR 91 Delhi High Court / Pullangod Rubber Products Co. Ltd. v/s. State of Kerala (1973) 91 ITR 18. In the instant case, the appellant has demonstrated, as stated above, that there are both debit and credit entries in these ledgers and the debits as appearing in the annexures has direct-link with the credit appearing therein. It appears that the surrender of Rs. 30Cr. as made by the director was without verification of the transactions recorded…

Mahagun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2819/DEL/2012[2006-07]Status: DisposedITAT Delhi10 Sept 2024AY 2006-07

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…ew of section 17 & 21 of Evidence Act, but it is not conclusive and it is open to the appellant to show that it is incorrect as held in S. Arjan Singh v/s. CWT (1989) 175 ITR 91 Delhi High Court / Pullangod Rubber Products Co. Ltd. v/s. State of Kerala (1973) 91 ITR 18. In the instant case, the appellant has demonstrated, as stated above, that there are both debit and credit entries in these ledgers and the debits as appearing in the annexures has direct-link with the credit appearing therein. It appears that the surrender of Rs. 30Cr. as made by the director was without verification of the transactions recorded…

Mahugun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2818/DEL/2012[2005-06]Status: DisposedITAT Delhi10 Sept 2024AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 132Section 133ASection 142Section 153ASection 40

…ew of section 17 & 21 of Evidence Act, but it is not conclusive and it is open to the appellant to show that it is incorrect as held in S. Arjan Singh v/s. CWT (1989) 175 ITR 91 Delhi High Court / Pullangod Rubber Products Co. Ltd. v/s. State of Kerala (1973) 91 ITR 18. In the instant case, the appellant has demonstrated, as stated above, that there are both debit and credit entries in these ledgers and the debits as appearing in the annexures has direct-link with the credit appearing therein. It appears that the surrender of Rs. 30Cr. as made by the director was without verification of the transactions recorded…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…