Rajesh Sunderdas Vaswani v. ACIT

76 Taxmann.com 311High Court2016#2011 most cited

What is Rajesh Sunderdas Vaswani v. ACIT authority for?

Where a document found during a search is a copy of a ledger of an assessee company showing payments, the Assessing Officer has prima facie material to suggest satisfaction under section 153C was duly recorded, justifying a notice to the assessee.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2023.

Also referred to as

Rajesh Sunderdas Vaswani vs ACIT · section 153C · satisfaction note · incriminating material · prima facie material · notice issued under section 153C · search assessment · ledger copy · cheque payments · cash payments

Issues it is cited on

section 158bb(1)section 158bbadmission of additional evidencesection 158bentry operatorshare application moneysection 158satisfaction notesection 132(4)section 153cunexplained investmentincriminating material

Judgments citing Rajesh Sunderdas Vaswani v. ACIT

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. Sri C T Ravi, Chikkamangalur

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 286/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. Sri C T Ravi, Chikkamangalur

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 285/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. Sri C T Ravi, Chikkamangalur

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 284/BANG/2018[2010-11]Status: DisposedITAT Bangalore05 Jul 2019AY 2010-11

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. Sri C T Ravi, Chikkamangalur

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 283/BANG/2018[2009-10]Status: DisposedITAT Bangalore05 Jul 2019AY 2009-10

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. Sri C T Ravi, Chikkamangalur

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 282/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. Smt.Pallavi Ravi, Chikkamangalur

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 274/BANG/2018[2012-13]Status: DisposedITAT Bangalore05 Jul 2019AY 2012-13

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. Smt.Pallavi Ravi, Chikkamangalur

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 273/BANG/2018[2011-12]Status: DisposedITAT Bangalore05 Jul 2019AY 2011-12

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

Assistant Commissioner of Income Tax Central Circle-2(3), Bangalore vs. Smt.Pallavi Ravi, Chikkamangalur

In the result, Revenue’s appeals for Assessment Years 2008-09 to 2012-13 are dismissed as indicated above

ITA 272/BANG/2018[2008-09]Status: DisposedITAT Bangalore05 Jul 2019AY 2008-09

Bench: Shri Jason P Boaz & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chandrashekhar, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 132Section 143(3)Section 153CSection 2Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos. 272 to 274/Bang/2018 Assessment years : 2008-09, 2011-12 and 2012-13 Assistant Commissioner Vs. Smt. Pallavi Ravi, of Income-Tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main Road, Bangalore. Chikkamangaluru – 577 101. PAN : APZPP 8363 H APPELLANT RESPONDENT ITA Nos.282 to 286/Bang/2018 Assessment years : 2008-09 to 2012-13 Assistant Commissioner of Vs. Shri. C. T. Ravi, Income-tax, Devadatta Nilaya, Central Circle – 2(3), Basavanahalli Main R…

ACIT, New Delhi vs. Smt Urmila Chandulal Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1459/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Krish Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1458/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Praduman Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1457/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Himanshu Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1456/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

ACIT, New Delhi vs. Rohan Patel, New Delhi

Accordingly all the appeals of the revenue with respect to all these assesses are dismissed

ITA 1455/DEL/2015[2010-11]Status: DisposedITAT Delhi31 Dec 2018AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Charyacit, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Asjpp8428L (Appellant) (Respondent) Acit, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Actpp8270C (Appellant) (Respondent) Acit, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Ajhpp2206P (Appellant) (Respondent) Acit, Vs. Krish Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aqvpp2875R (Appellant) (Respondent) Acit, Vs. Urmila Chandulal Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi Pan: Aeipp1395R

For Appellant: Shri Raj Gupta, CAFor Respondent: Smt Sulekha Verma, CIT DR
Section 132Section 142Section 153Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―F‖: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ACIT, Vs. Rohan Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ASJPP8428L (Appellant) (Respondent) ACIT, Vs. Himanshu Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: ACTPP8270C (Appellant) (Respondent) ACIT, Vs. Praduman Patel, Central Circle-06, New Delhi 10, Executive Club Road, Chandanholla Mehrauli, New Delhi PAN: AJHPP2206P (Appellant) (Respondent) ACIT, Vs. Krish Pa…

DCIT, New Delhi vs. M/S. Ridgeview Construction Pvt. Ltd., New Delhi

ITA 3596/DEL/2015[2005-06]Status: DisposedITAT Delhi31 Oct 2018AY 2005-06

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Smt. Aparna Karan, CIT(DR)
Section 132Section 132(1)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-3595/Del/2015 (Assessment Year: 2004-05) DCIT vs Ridgeview Construction Pvt. Ltd. H-69, UGF, Central Circle-18, Room Connaught Place No. 327, ARA Centre, E-2, New Delhi Jhandewalan Extn. PAN : AABCR7683Q New Delhi C.O. No.-71/Del/2016 (ITA No. 3595/Del/2015) (Assessment Year: 2004-05) Ridgeview Construction Pvt. vs DCIT Ltd. Central Circle-18, Room No. H-69, UGF, 327, ARA Centre, E-2, Connaught Place Jhandewalan Extn. New Delhi New Delhi PAN :…

DCIT, New Delhi vs. M/S. Ridgeview Construction Pvt. Ltd., New Delhi

ITA 3595/DEL/2015[2004-05]Status: DisposedITAT Delhi31 Oct 2018AY 2004-05

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Sh. Gautam Jain, AdvFor Respondent: Smt. Aparna Karan, CIT(DR)
Section 132Section 132(1)Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-3595/Del/2015 (Assessment Year: 2004-05) DCIT vs Ridgeview Construction Pvt. Ltd. H-69, UGF, Central Circle-18, Room Connaught Place No. 327, ARA Centre, E-2, New Delhi Jhandewalan Extn. PAN : AABCR7683Q New Delhi C.O. No.-71/Del/2016 (ITA No. 3595/Del/2015) (Assessment Year: 2004-05) Ridgeview Construction Pvt. vs DCIT Ltd. Central Circle-18, Room No. H-69, UGF, 327, ARA Centre, E-2, Connaught Place Jhandewalan Extn. New Delhi New Delhi PAN :…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3337/DEL/2017[2008-09]Status: DisposedITAT Delhi17 Sept 2018AY 2008-09

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3336/DEL/2017[2007-08]Status: DisposedITAT Delhi17 Sept 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

M/S. M.L. Singhi & Associates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, we hold that addition of share capital in the year under consideration has been made without relying on any incriminating material found during the course of search

ITA 3335/DEL/2017[2006-07]Status: DisposedITAT Delhi17 Sept 2018AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 3335/Del/2017 : Asstt. Year : 2006-07

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Smt. Shefali Swaroop, CIT DR
Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM ITA No. 3335/Del/2017 : Asstt. Year : 2006-07 ITA No. 3336/Del/2017 : Asstt. Year : 2007-08 ITA No. 3337/Del/2017 : Asstt. Year : 2008-09 M/s M.L. Singhi & Associates (P) Vs Deputy Commissioner of Income Ltd., Brahmaputra House, A-7, Tax, Central Circle-7, NH-8, Mahipalpur Crossing, New Delhi Mahipalpur, New Delhi-110037 (APPELLANT) (RESPONDENT) PAN No. AAACM8160E Assessee by : Sh. Gautam Jain, Adv. & Sh. Piyush Kumar Kamal, Adv. Revenue by : Smt. Shefali Swaroop, CIT DR Sh. S. R. Senapati, Sr. D…

DCIT, New Delhi vs. M/S. Sutlej Agro Products Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 289/DEL/2015[2006-07]Status: DisposedITAT Delhi14 Sept 2018AY 2006-07

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 132(2)Section 143(2)Section 153CSection 68

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA Nos. 289 to 293/Del./2015 Assessment Year: 2006-07 to 2010-11 DCIT, Central Circle-31, vs. M/s. Sutlej Agro Products Ltd., New Delhi. 30, Community Centre, Saket, New Delhi. (PAN- AAACS 4232K) (Appellant) (Respondent) Revenue by Shri S.S. Rana, CIT/DR Assessee by Shri Amol Sinha, Adv. & Shri Ashvini Kumar, Adv. Date of Hearing 30.08.2018 Date of Pronouncement 14.09.2018 ORDER Per L.P. Sahu, A.M.: The bunch of above fives appeals at the instance of the R…

M/S. Reliance Estate Agency, New Delhi vs. ACIT, Faridabad

ITA 760/DEL/2016[2005-06]Status: DisposedITAT Delhi30 Jul 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Deepesh GargFor Respondent: Ms. Parmita Tripathi
Section 133ASection 153CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.Nos.1614, 1615, 1616, 1617, 1618 & 1619/Del./2011 Assessment Years 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 & 2006-07 AND ITA.Nos.484/Del./2014, 760/Del./2016 & 485/Del./2014 Assessment Years 2003-04, 2005-06 & 2006-2007 M/s. Reliance Estate The ACIT, Agency, Faridabad. vs PAN AABFR2855B Central Circle, C/o. M/s. RRA Taxindia, D-28, South Extension, Faridabad. Part-1, New Delhi – 049. (Applicants) (Respondent) Dr. Rakesh Gupta, Shri Somil Agarwal And For Asses…