Ram Kumar Aggarwal & Anr. v. Thawar Das (through LRs)

PRATAP SINGH RATHI,GHAZIABAD vs. PR. CIT (CENTRAL), KANPUR

In the result, appeal of assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Sh. Pratap Singh Rathi, Vs. Principal Commissioner Of C-143, Surya Nagar, Income Tax , Ghaziabad Knp At Meerut Pin 201 001 Pan No. Ahkpr0582M (Appellant)M (Respondent)

…4 had increased from Rs.50 per share to Rs.609 per share. 7. This Court is of the view that there is no perversity in any of the findings given by the Tribunal. 8. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure, the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. The Supreme Court in Hero Vinoth…

ITO, GHAZIABAD vs. NUPUR GARG, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Mahavir Singh & Shri M. Balaganesh

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2116/Del/2024 (Assessment Year: 2013-14) ITO, Ghaziabad (Appellant) Vs. Nupur Garg, SC-92, Shastri Nagar, Uttar Pradesh (Respondent) PAN: AEXPG2713B Assessee by : Shri Saif Ali, Adv Shri Jasmeet Singh, Adv Revenue by: Shri Amit Katoch, Sr. DR Date of Hearing 16/04/2025 Date of pronouncement 16/05/2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT 1. The appeal in ITA No.2116/Del/2024 for AY 2013-14, arises out of the order of the National Faceless Appeal Centre (NFAC), Del…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

…v. Reeshu Goel in ITA No. 173/2021 (Del) dated 14.12.2021 7. This Court is of the view that there is no perversity in any of the findings given by the Tribunal. 8. The Supreme Court in the case of Ram Kumar Aggarwal &Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil fact is not warranted if it involves re-appreciation of evidence. The Supreme Court in Hero Vinoth (Minor) vs. Seshammal, (2006) 5 SCC 545 has also held that “in a case where from a given set of circumstances two inferences of fact are possible, the one drawn by the lower appellate court wi…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

…v. Reeshu Goel in ITA No. 173/2021 (Del) dated 14.12.2021 7. This Court is of the view that there is no perversity in any of the findings given by the Tribunal. 8. The Supreme Court in the case of Ram Kumar Aggarwal &Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil fact is not warranted if it involves re-appreciation of evidence. The Supreme Court in Hero Vinoth (Minor) vs. Seshammal, (2006) 5 SCC 545 has also held that “in a case where from a given set of circumstances two inferences of fact are possible, the one drawn by the lower appellate court wi…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

…v. Reeshu Goel in ITA No. 173/2021 (Del) dated 14.12.2021 7. This Court is of the view that there is no perversity in any of the findings given by the Tribunal. 8. The Supreme Court in the case of Ram Kumar Aggarwal &Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil fact is not warranted if it involves re-appreciation of evidence. The Supreme Court in Hero Vinoth (Minor) vs. Seshammal, (2006) 5 SCC 545 has also held that “in a case where from a given set of circumstances two inferences of fact are possible, the one drawn by the lower appellate court wi…

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

…v. Reeshu Goel in ITA No. 173/2021 (Del) dated 14.12.2021 7. This Court is of the view that there is no perversity in any of the findings given by the Tribunal. 8. The Supreme Court in the case of Ram Kumar Aggarwal &Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil fact is not warranted if it involves re-appreciation of evidence. The Supreme Court in Hero Vinoth (Minor) vs. Seshammal, (2006) 5 SCC 545 has also held that “in a case where from a given set of circumstances two inferences of fact are possible, the one drawn by the lower appellate court wi…

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S CONWOOD MEDIPHARMA PVT. LTD.

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…the CIT(A). 5. We are of the considered view that in view of the concurrent findings of fact, there is no substantial question of law raised in the present appeal. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of CPC, the jurisdiction of the High Court to interfere with the Digitally Signed By:PRAMOD KUMAR VATS Signing Date:15.11.2022 18:52:31 Signature Not Verified ITA 442/2022 Page 5 of 5 orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the f…

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S CONWOOD MEDIPHARMA PVT. LTD.

…the CIT(A). 5. We are of the considered view that in view of the concurrent findings of fact, there is no substantial question of law raised in the present appeal. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of CPC, the jurisdiction of the High Court to interfere with the Digitally Signed By:PRAMOD KUMAR VATS Signing Date:15.11.2022 18:52:31 Signature Not Verified ITA 442/2022 Page 5 of 5 orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the f…

THE PR. COMMISSIONER OF INCOME TAX, CENTRAL -3 vs. SH. TRILOK CHAND CHOUDHARY

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…der Section 68 of the Act against the Assessee. Therefore, we are of the considered view that there is no substantial question of law raised in the present appeal. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of CPC, the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. Thus, we see no merit in the appeal and it is accordingl…

PR. COMMISSIONER OF INCOME TAX -7 vs. PILOT INDUSTRIES LIMITED

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…d during the course of search for Financial Year 2010- 11 and 2011-12 even when the present batch of cases pertains to the Assessment Years 2005-06 to 2009-10. 14. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to Digitally Signed By:JASWANT SINGH RAWAT Signing Date:27.10.2022 18:04:09 Signature Not Verified Neutral Citation Number: 2022/DHC/004464 ITA Nos.411-414/2022 & 417/2022 Page…

PR. COMMISSIONER OF INCOME TAX -7 vs. PILOT INDUSTRIES LIMITED

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…d during the course of search for Financial Year 2010- 11 and 2011-12 even when the present batch of cases pertains to the Assessment Years 2005-06 to 2009-10. 14. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to Digitally Signed By:JASWANT SINGH RAWAT Signing Date:27.10.2022 18:04:09 Signature Not Verified Neutral Citation Number: 2022/DHC/004464 ITA Nos.411-414/2022 & 417/2022 Page…

PCIT, DELHI-7 vs. RATNAGIRI GAS AND POWER PVT. LTD.

Accordingly, the same is dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…pealed till date and has accordingly attained finality. This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/004282 ITA No.394/2022 Page 4 of 4 6. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure, the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. Further, the Supreme Court in St…

PR. COMMISSIONER OF INCOME TAX-7 vs. SATKAR INFRASTRUCTURE (P) LTD.

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…s is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/004149 ITA 386/2022 Page 3 of 3 through these investor companies as bogus share capital or share premium. 7. The Supreme Court in Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of fact is not warranted if it involves re-appreciation of evidence. Further, the Supreme Court in State o…

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S ATTIRE DESIGNERS PVT. LTD

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…ion 37(1) of the Act.” (emphasis supplied) 13. Consequently, both the Appellate Authorities below have recorded concurrent findings of fact on both the issues. 14. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. Further, the Supreme Court in Sta…

PR. COMMISSIONER OF INCOME TAX -7 vs. M/S SPG FINVEST PVT. LTD.

Bench: The Assesing Officer. 3. He States That The Itat Has Erred In Law In Deleting The Addition Of Rs.3,00,00,000/- On Account Of Unexplained Share Capital & Share Premium Overlooking The Fact That The Assesse Company Had Failed To Explain The Reasons For High Share Premium /Capital Which Was Not Commensurate With This Is A Digitally Signed Judgement. Neutral Citation No: 2022/Dhc/003669

…oks or from undisclosed sources under Section 69 of the Act. Consequently, this Court finds that there is no perversity in the findings of the CIT(A) and ITAT. 10. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of CPC, the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. Further, the Supreme Court in State of Haryana & Ors. vs…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. HAMDARD NATIONAL FOUNDATION (INDIA)

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

…e findings of fact by the learned ITAT, which is the final fact-finding authority. We do not find any perversity in the findings of the learned ITAT. 23. The Supreme Court, in the case of Ram Kumar Aggarwal & Anr. v. Thawar Das (Dead) through LRs, (1999) 7 SCC 303, has reiterated that under Section 100 of the Code of Civil Procedure, 1908, the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on the substantial question of law and interference with the finding of the fact is not warranted if it involves re-appreciation of evidence. Further, the…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. HAMDRD NATIONAL FOUNDATION (INDIA)

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

…e findings of fact by the learned ITAT, which is the final fact-finding authority. We do not find any perversity in the findings of the learned ITAT. 23. The Supreme Court, in the case of Ram Kumar Aggarwal & Anr. v. Thawar Das (Dead) through LRs, (1999) 7 SCC 303, has reiterated that under Section 100 of the Code of Civil Procedure, 1908, the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on the substantial question of law and interference with the finding of the fact is not warranted if it involves re-appreciation of evidence. Further, the…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

Accordingly, the present appeals being bereft of merit are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

…th the finding of the ITAT that the assessee-society does not carry on any business, trade or commerce with the intent of earning and distributing profit. 9. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. The Supreme Court in Hero Vi…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. SERVANTS OF PEOPLE SOCIETY

Accordingly, the present appeals being bereft of merit are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

…th the finding of the ITAT that the assessee-society does not carry on any business, trade or commerce with the intent of earning and distributing profit. 9. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. The Supreme Court in Hero Vi…

PR. COMMISSIONER OF INCOME TAX-12 vs. MS. REESHU GOEL

Appeal is dismissed

…09 per share. 2021:DHC:4171-DB ITA 173/2021 Page 3 of 3 7. This Court is of the view that there is no perversity in any of the findings given by the Tribunal. 8. The Supreme Court in the case of Ram Kumar Aggarwal & Anr. vs. Thawar Das (through LRs), (1999) 7 SCC 303 has reiterated that under Section 100 of the Code of Civil Procedure, the jurisdiction of the High Court to interfere with the orders passed by the Courts below is confined to hearing on substantial question of law and interference with finding of the fact is not warranted if it involves re-appreciation of evidence. The Supreme Court in Hero Vinoth…