Raj Hans Towers (P.) Ltd. v. CIT (

373 ITR 9High Court2015#1336 most cited

What is Raj Hans Towers (P.) Ltd. v. CIT ( authority for?

Additions made for amounts surrendered during a search or survey operation are justified if the assessee fails to provide a satisfactory and bona fide explanation for the surrendered amount or to substantiate its retraction.

86

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Raj Hans Towers · Section 132(4) · Section 133A · surrendered amount · unsatisfactory explanation · bona fide explanation · retraction of statement · additions to income · search assessment · survey assessment

Also reported as

230 Taxmann 567

Sections most often in play

Section 133ASection 147Section 234ASection 234BSection 234CSection 139Section 148Section 132

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)retracted statementbona fide mistakestatement under section 132(4)section 90asection 153b(1)section 153(4)

Judgments citing Raj Hans Towers (P.) Ltd. v. CIT (

SH. SANJAY JAIN,NEW DELHI vs. DCIT, NEW DELHI

ITA 2765/DEL/2014[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: 2011-12] Shri Sanjay Jain, Dcit, Cc-01, I-42, Ashok Vihar, Phase-1, New Delhi New Delhi-110052 Vs Pan-Aagpj1372G Assessee Revenue Assessee By Shri Rajiv Saxena, Adv. Ms. Sumangla Saxena, Adv. Shri Shyam Sunder, Adv. & Shri Dishant Seth, Adv. Revenue By Ms. Monika Dhami, Cit-Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 29.09.2025

Section 132Section 132(4)

…ara 15] The letter dated 9-1-2006 was an afterthought as there was no mention of any documents in the letter dated 9-1-2006. [Para 16] Therefore, the appeal is to be dismissed. [Para 17]" 3. Raj Hans Towers (P.) Ltd. Vs CIT (56 taxmann.com 67, 230 Taxman 567, 373 ITR 9) Where Hon'ble Delhi High Court held that where assessee had not offered any satisfactory explanation regarding surrendered amount being not bona fide and it was also not borne out in any contentions raised before lower authorities, additions so made after adjusting expenditure were justified (SURVEY CASE) 4. Further, in the case of Hiralal and Mag…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) THANE, DY. CIT (CENTRAL CIRCLE) - 1 THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 379/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Sept 2025AY 2012-13

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS), THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 378/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 377/MUM/2024[2014-15]Status: DisposedITAT Mumbai16 Sept 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTION) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

ITA 376/MUM/2024[2015-16]Status: DisposedITAT Mumbai16 Sept 2025AY 2015-16
For Appellant: \nShri Rajesh S. Athavale, ARFor Respondent: \nShri Leyaqat Ali Aafaqui, (Sr.AR)
Section 11Section 12ASection 133ASection 147Section 148Section 271(1)(c)

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No. 379/MUM/2024\n(A.Y. 2012-13)\nITA No. 378/MUM/2024\n(A.Υ. 2013-14)\nITA No. 377/MUM/2024\n(A.Y. 2014-15)\nITA No.376/MUM/2024\n(Α.Υ. 2015-16)\nITA No.375/MUM/2024\n(A.Y. 2016-17)\nITA No.374/MUM/2024\n(A.Υ. 2017-18)\n\nMumbra Shikshan\nPrasarak Mandal\n16,\nManpada Road,\nShubhangi Darshan, Near\nShivaji Statue, Dombivali\n(East)\nMaharashtra\n421\n201,\nv/s. Income Tax Officer(Exemption),\nबनाम | Thane / Dy. CIT, Central Circle\n1,…

MUMBRA SHIKHSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are\npartly allowed

ITA 375/MUM/2024[2016-17]Status: DisposedITAT Mumbai16 Sept 2025AY 2016-17
For Appellant: \nShri Rajesh S. Athavale, ARFor Respondent: \nShri Leyaqat Ali Aafaqui, (Sr.AR)
Section 11Section 12ASection 133ASection 147Section 148Section 271(1)(c)

…{ "clean_text": "IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH,\nMUMBAI\nBEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER\n&\nSHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER\n\nITA No. 379/MUM/2024\n(A.Y. 2012-13)\nITA No. 378/MUM/2024\n(A.Υ. 2013-14)\nITA No. 377/MUM/2024\n(A.Y. 2014-15)\nITA No.376/MUM/2024\n(Α.Υ. 2015-16)\nITA No.375/MUM/2024\n(A.Y. 2016-17)\nITA No.374/MUM/2024\n(A.Υ. 2017-18)\n\nMumbra Shikshan\nPrasarak Mandal\n16,\nManpada Road,\nShubhangi Darshan, Near\nShivaji Statue, Dombivali\n(East)\nMaharashtra\n421\n201,\nv/s. Income Tax Officer(Exemption),\nबनाम | Thane / Dy. CIT, Central Circle\n1,…

MUMBRA SHIKSHAN PRASARAK MANDAL,THANE vs. ITO (EXEMPTIONS) - THANE, DY. CIT (CENTRAL CIRCLE) - 1, THANE, THANE

In the result, all the above appeals of the assessee are partly allowed

ITA 374/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Sept 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Rajesh S. Athavale,ARFor Respondent: Shri Leyaqat Ali Aafaqui, (Sr.AR)
Section 10Section 11Section 12ASection 133ASection 139Section 144Section 147Section 148Section 271(1)(c)

…IN THE INCOME-TAX APPELLATE TRIBUNAL“B” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 378/MUM/2024 (A.Y. 2013-14) ITA No.376/MUM/2024 (A.Y. 2015-16) ITA No.374/MUM/2024 (A.Y. 2017-18) Mumbra Shikshan v/s. Income Tax Officer(Exemption), Prasarak Mandal बनाम Thane / Dy. CIT, Central Circle – 16, Manpada Road, 1,6th Floor, Ashar IT Park, Road Shubhangi Darshan, Near Number 16Z, Nehru Nagar, Wagle Shivaji Statue, Dombivali Industrial Estate, Thane(West) – (East) – 421 201, 400 604,Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:…

ACIT, NEW DELHI vs. M/S. SHYAM SUNDER JINDAL, NEW DELHI

In the result the appeal of the Revenue is dismissed

ITA 5671/DEL/2016[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 127Section 132Section 132(4)Section 133ASection 142(1)Section 143(2)Section 250(6)

…[2018] 93 taxmann.com 247 (Delhi) 4 Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)[ 5. Bannalal JatConsructions Pvt Ltd Vs ACIT 264 Taxman 5 (SC) 6. M/s Pebble Investment and Finance Ltd Vs ITO (2017-TIOL-238-SC-IT) 7. Raj Hans Towers (P) Ltd. Vs CIT 373 ITR 9 8. PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi) 9. Vinod Kumar Khatri Vs DCIT 2015-TIOL-2669-HC-DEL-IT B. Even though, the assessee did not make any retraction by way of affidavit or some specific communication to the department, it did not offer to tax admitted undisclosed income in his return of income. Following decisions may ki…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

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

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…a v. CIT [2001] 118 Taxman 252 (Allahabad) Amrapali Jewels Pvt. Ltd. vs. ACIT x x x x The Hon'ble Delhi High Court in the case of Raj Hans Towers (P.) Ltd. v. Commissioner of Income-tax-V [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi) [27-01-2015] held that where the appellant had not offered any satisfactory explanation regarding surrendered amount being not bonafide and it was not borne out in any contentions raised by the appellant, additions made after adjusting expenditure were justified. The relevant para of the judgements are as under:- x x x x In the case of Pebb…

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…an 252 (Allahabad), it is held by the Hon’ble Allahabad High Court as under:- x x x x The Hon'ble Delhi High Court in the case of Raj Hans Towers (P.) Ltd. v. Commissioner of Income-tax-V [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi) [27-01-2015] held that where the appellant had not offered any satisfactory explanation regarding surrendered amount being not bonafide and it was not borne out in any contentions raised by the appellant, additions made after adjusting expenditure were justified. The relevant para of the judgements are as under:- x x x x In the case of Peb…

HOTEL DEEPAK ,MUMBAI vs. DCIT, CENTRAL CIRCLE -3, THANE

In the result, the appeal filed by the Assessee stands allowed

ITA 3562/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Dec 2024AY 2018-19

Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19

For Appellant: Shri Sunil Rohra, CAFor Respondent: Shri V.K. Chaturvedi, Sr. A.R
Section 133ASection 142(1)Section 250

…- TIOL-238-SC-IT), wherein the Hon'ble Bombay High Court has upheld the evidentiary value of the statement recorded u/s. 133A of the Act. The ld. CIT(A) also relied on the decision of the Hon’ble Delhi High Court in the case of Raj Hans Towers P. Ltd. vs. CIT 373 ITR 9 (Del-HC) for the same proposition. The ld. CIT(A) further held that the addition made by the A.O. was not merely based upon the statement of the partner but also was corroborated from the seized diary found during the survey operation which contained the details pertaining to sale and expenses incurred by the assessee firm. 10. From the above obser…

YUWAM EDUCATION PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1029/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Yuwam Education Private Ltd. The DCIT, Vs. G-3 Prisom Tower, Opposite Old Circle-06, Subzi Mandi Lalkothi, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACY 5912 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo d…

ALIASAGAR INAYATHUSAIN BOHARI,JALGAON vs. THE INCOME TAX OFFICER, WARD-3, DHULE

In the result, the appeal of the appellant for A

ITA 1160/PUN/2023[2013-14]Status: DisposedITAT Pune21 Nov 2024AY 2013-14

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1160/Pun/2023 िनधा"रण वष" / Assessment Year: 2013-14 Aliasagar Inayathusain Bohari, Vs. Ito, Ward-3, Dhule. M/S. Saifee Machinery, Shop No.6, Opp. Panchayat Samiti Chopda, Dist. Jalgaon- 425405. Pan : Abapb5558K Appellant Respondent Assessee By : None Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 05.09.2024 Date Of Pronouncement : 21.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 07.09.2023 Passed By Ld. Cit(A)-11, Pune [‘Ld. Cit(A)’] For The Assessment Year 2013-14. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1) On The Facts & In The Circumstances Of The Case & In Law, The Learned Cit(A) Is Not Justified In Confirming The Addition Of Rs.70,00,000 When The Impounded Material Is Covered In The Finalized Books Of Accounts Which Were Duly Audited Nothing

For Appellant: NoneFor Respondent: Shri Ramnath P. Murkunde
Section 133ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1160/PUN/2023 िनधा"रण वष" / Assessment Year: 2013-14 Aliasagar Inayathusain Bohari, Vs. ITO, Ward-3, Dhule. M/s. Saifee Machinery, Shop No.6, Opp. Panchayat Samiti Chopda, Dist. Jalgaon- 425405. PAN : ABAPB5558K Appellant Respondent Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 05.09.2024 Date of pronouncement : 21.11.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order date…

MARUTI TECHNOFAB INDUSTRIES PVT LTD,BARSHI vs. THE INCOME TAX OFFICER, WARD-2(1), SOLAPUR

In the result, the appeal filed by the assessee stands partly allowed

ITA 769/PUN/2023[2016-17]Status: DisposedITAT Pune30 Aug 2023AY 2016-17

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.769/Pun/2023 िनधा"रण वष" / Assessment Year : 2016-17 Maruti Technofab Industries Vs. Ito, Ward-2(1), Pvt. Ltd., Solapur. 3870, Bhavani Peth, Barshi- 413401. Pan : Aahcm9813H Appellant Respondent Assessee By : Shri B. D. Bhide Revenue By : Smt. Sonal Sonkavde Date Of Hearing : 23.08.2023 Date Of Pronouncement : 30.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-11, Pune [‘The Cit(A)’] Dated 29.05.2023 For The Assessment Year 2016-17. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. The Return Of Income For The Assessment Year 2016-17 Was Filed On 19.09.2016 Declaring Rs.Nil Income After Claiming Carry

For Appellant: Shri B. D. BhideFor Respondent: Smt. Sonal Sonkavde
Section 133ASection 143(3)Section 4

…ngs placing reliance on the decision of the Hon’ble Bombay High Court in the case of Pebble Investment and Finance Ltd. vs. ITO, 2017-TIOL-188-HC-MUM-IT (Bombay) and the decision of the Hon’ble Delhi High Court in the case of Raj Hans Towers (P) Ltd. vs. CIT, 373 ITR 9 (Delhi). Similarly, the ld. CIT(A) also rejected the explanation that the cash deposit in the bank account was made out of the earlier withdrawals, as the Assessing Officer made addition only for the cash deposit made in the bank account. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. It is contended t…

ACIT CIRCLE-28(1), DELHI vs. SAM OVERSEAS, NEW DELHI

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

ITA 169/DEL/2021[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Sr. Advocate
Section 195

…Cross I.T.A. Nos. 1695/Del/2020 & 169/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1695/Del/2020 िनधा"रणवष"/Assessment Year: 2011-12 M/s. S.A.M. Overseas, ACIT, बनाम 9 - OAK Lane, Circle : 24 (1) Vs. DLF Chattarpur Farms, New Delhi. New Delhi – 110 030. PAN : ABFFS1117G A N D आ.अ.सं./ I.T.A No. 169/Del/2021 िनधा"रणवष"/Assessment Year: 2011-12 ACIT, M/s. S.A.M. Overseas, बनाम Circle : 24 (1) 9 - OAK Lane, Vs. New Delhi. DLF Chattarpur Farms, New Delhi – 110 030. PAN : ABFFS1117G…

SAM OVERSEAS ,NEW DELHI vs. ACIT CIRCLE- 24(1), NEW DELHI

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

ITA 1695/DEL/2020[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Sr. Advocate
Section 195

…Cross I.T.A. Nos. 1695/Del/2020 & 169/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1695/Del/2020 िनधा"रणवष"/Assessment Year: 2011-12 M/s. S.A.M. Overseas, ACIT, बनाम 9 - OAK Lane, Circle : 24 (1) Vs. DLF Chattarpur Farms, New Delhi. New Delhi – 110 030. PAN : ABFFS1117G A N D आ.अ.सं./ I.T.A No. 169/Del/2021 िनधा"रणवष"/Assessment Year: 2011-12 ACIT, M/s. S.A.M. Overseas, बनाम Circle : 24 (1) 9 - OAK Lane, Vs. New Delhi. DLF Chattarpur Farms, New Delhi – 110 030. PAN : ABFFS1117G…

DCIT CENTRAL CIRCLE-1(1), HYDERABAD vs. NANITHA CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 504/HYD/2022[2019-20]Status: DisposedITAT Hyderabad28 Apr 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Dy. C. I. T Vs. Nanitha Constructions Central Circle 1(1) Hyderabad Hyderabad Pan:Aagfn1630D (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Kprr Murthy, Cit(Dr) Date Of Hearing: 18/04/2023 Date Of Pronouncement: 28/04/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.07.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2019-20. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Firm Engaged In The Business Of Contract Works. It Filed Its Return Of Income For The A.Y 2019-20 On 20.09.2019 Declaring Total Income At Rs.4,41,98,240/-. In This Case, A Survey Operation U/S 133A Of The I.T. Act Was Conducted On 22.3.2019 During The Course Of Which The Assessee Had Admitted Additional Income Of Rs.6.00 Crores Voluntarily To Cover Up The Discrepancies In The Books Of Account. However, In The Return Of Income The Assessee

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 133ASection 142(1)Section 143(2)

…tion, it could not be treated as bonafide and, hence, addition would sustain. Page 7 of 14 ITA 504 of 2022 Nanitha Constructions 11. Referring to the decision of the Hon'ble Delhi High Court in the case of Raj Hans Towers (P) Ltd vs. CIT reported in (2015) 373 ITR 9, he submitted that the Hon'ble High Court in the said decision has held that where the assessee had not offered any satisfactory explanation regarding surrendered amount being not bonafide and it was also not borne out in any contentions raised before lower authorities, additions so made after adjusting expenditure were justified. 12. Referring to…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI, NEW DELHI

ITA 1849/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Apr 2023AY 2007-08

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…d. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIOL- 2669-HC-DEL-IT], Smt. Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (D…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6032/DEL/2016[2012-13]Status: DisposedITAT Delhi17 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…d. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIOL- 2669-HC-DEL-IT], Smt. Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (D…

ACIT, NEW DELHI vs. SH. VIKRAM DHIRANI,, NEW DELHI

ITA 6031/DEL/2016[2008-09]Status: DisposedITAT Delhi17 Apr 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmash. Vikram Dhirani Vs. Acit, D-1039, New Friends Colony, Central Circle-7, New Delhi-110065 (Old Central Circle-12) Pan : Ahtpd6528L New Delhi Ita No.4647 To 4652 /Del/2016 A.Y. 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13 Acit, Vs. Sh. Vikram Dhirani Central Circle-7, D-1039, New Friends (Old Central Circle-12) Colony, New Delhi New Delhi-110065 Pan : Ahtpd6528L

Section 132(4)Section 142(1)Section 153A

…d. Vs ITO? [2017-TIOL- 188-HC-MUM-IT],Greenview Restaurant Vs ACIT [2003] 133 Taxman 432 (Gauhati)/[2003] 263 ITR 169 (Gauhati)/[2003] 185 CTR 651 (Gauhati), Raj Hans Towers (P.) Ltd Vs CIT [2015] 56 taxmann.com 67 (Delhi)/[2015] 230 Taxman 567 (Delhi)/[2015] 373 ITR 9 (Delhi), PCIT Vs Avinash Kumar Setia [2017] 81 taxmann.com 476 (Delhi)/[2017] 248 Taxman 106 4100 & Ors Vikram Dhirani 7 (Delhi)/[2017] 395 ITR 235 (Delhi), Vinod Kumar Khatri Vs DCIT [2015-TIOL- 2669-HC-DEL-IT], Smt. Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (D…

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