Sanjay Aggarwal v. Deputy Commissioner of Income

150 ITD 692Income Tax Appellate Tribunal2014#9411 most cited

What is Sanjay Aggarwal v. Deputy Commissioner of Income authority for?

The Delhi High Court's ruling in Commissioner of Income-tax vs Anil Kumar Bhatia (2013) is affirmed as the prevailing legal position regarding assessment procedures.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2020.

Also referred to as

Sanjay Aggarwal v. Deputy Commissioner of Income · 150 ITD 692 · ITAT Delhi · assessment procedure · Commissioner of Income-tax vs Anil Kumar Bhatia · Commissioner of Income-tax vs Chetan Das Lachman Das · legal position · Delhi High Court

Judgments citing Sanjay Aggarwal v. Deputy Commissioner of Income

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 715/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 713/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Smt. Aarti Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 712/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 707/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh04 Feb 2020AY 2010-11
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 706/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh04 Feb 2020AY 2008-09
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

Sh. Sanjay Singal, Chandigarh vs. DCIT, CC-1, Chandigarh

ITA 709/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh04 Feb 2020AY 2012-13
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri. G.C. Srivastava, Special Counsel
Section 132Section 153ASection 250(6)Section 68Section 69C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA No. 706, 707 & 709/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Shri Sanjay Singhal The DCIT बनाम 3- Industrial Area, Phase-1 Central Circle-1 Chandigarh Chandigarh "थायी लेखा सं./PAN No: ANRPS7985C अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA No. 712, 713 & 715/Chd/2018 "नधा"रण वष" / Assessment Year : 2008-09, 2010-11 & 2012-13 Smt. Aarti Sin…

ACIT, New Delhi vs. M/S. Saluja Construction Co. Ltd., New Delhi

In the result, the three Appeals filed by Revenue are dismissed for statistical

ITA 2050/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Dec 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Ms. Nidhi Srivastava, CIT (DR)
Section 153ASection 68

…FIT For Publication (AM) (JM) ITA Nos.-2046, 2045 & 2050/Del/2016. Saluja Construction Co. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 2046/Del/2016 (Assessment Year: 2006-07) ACIT Ankush Saluja Central Circle- 30 9A, Jeewan Jyoti Farm, Vs. E- 2. ARA Centre, Jhandewalan Extn. The Green Rajkori New Delhi Pin: New Delhi Pin: 110036 PAN No: AQDPS8677G APPELLANT RESPONDENT ITA No:- 2045/Del/2016 (Assessment Year: 2006-07) ACIT Archana Saluja Central Circle- 30 9A, Jeevan Jyoti Farm, Vs.…

ACIT, New Delhi vs. Shri Ankush Saluja, New Delhi

In the result, the three Appeals filed by Revenue are dismissed for statistical

ITA 2046/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Dec 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Ms. Nidhi Srivastava, CIT (DR)
Section 153ASection 68

…FIT For Publication (AM) (JM) ITA Nos.-2046, 2045 & 2050/Del/2016. Saluja Construction Co. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 2046/Del/2016 (Assessment Year: 2006-07) ACIT Ankush Saluja Central Circle- 30 9A, Jeewan Jyoti Farm, Vs. E- 2. ARA Centre, Jhandewalan Extn. The Green Rajkori New Delhi Pin: New Delhi Pin: 110036 PAN No: AQDPS8677G APPELLANT RESPONDENT ITA No:- 2045/Del/2016 (Assessment Year: 2006-07) ACIT Archana Saluja Central Circle- 30 9A, Jeevan Jyoti Farm, Vs.…

ACIT, New Delhi vs. Smt. Archana Saluja, New Delhi

In the result, the three Appeals filed by Revenue are dismissed for statistical

ITA 2045/DEL/2016[2006-07]Status: DisposedITAT Delhi21 Dec 2018AY 2006-07

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Sh. R.S. Ahuja, CAFor Respondent: Ms. Nidhi Srivastava, CIT (DR)
Section 153ASection 68

…FIT For Publication (AM) (JM) ITA Nos.-2046, 2045 & 2050/Del/2016. Saluja Construction Co. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 2046/Del/2016 (Assessment Year: 2006-07) ACIT Ankush Saluja Central Circle- 30 9A, Jeewan Jyoti Farm, Vs. E- 2. ARA Centre, Jhandewalan Extn. The Green Rajkori New Delhi Pin: New Delhi Pin: 110036 PAN No: AQDPS8677G APPELLANT RESPONDENT ITA No:- 2045/Del/2016 (Assessment Year: 2006-07) ACIT Archana Saluja Central Circle- 30 9A, Jeevan Jyoti Farm, Vs.…

ACIT, New Delhi vs. M/S. S P Singla Construction P Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 4594/DEL/2016[2009-10]Status: DisposedITAT Delhi27 Feb 2018AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Bhavnesh Saini, Jm Ita No. 4593/Del/2016 : Asstt. Year : 2007-08 Ita No. 4594/Del/2016 : Asstt. Year : 2009-10 Acit, Vs S P Singla Construction P. Ltd., D/10, Flat No. 22, 1St Floor, Dda Central Circle-26, New Delhi Flats, Sector-7, Rohini, New Delhi (Appellant) (Respondent) Pan No. Aagcs5773B Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 10.01.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 31.05.2016 Of Ld. Cit(A)-29, New Delhi.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

…d: " Commissioner of Income-tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; " Commissioner of Income-tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; " Sanjay Aggarwal vs Deputy Commissioner of Income tax, Central Circle -5, New Delhi [( 2014) 150 ITD 692 (Delhi-Trib)]; " Smt. Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon’ble ITAT Delhi Bench', New Delhi; " M/s Siriago Pharma (P) Ltd. vs. DCIT, Central Circle-3, Jaipur [order dated 13.01.2016 in ITA No. 1010/JPI/2013 passed by the Honble ITAT Jaipur Bench, Jaipur; " Dy. Commi…

ACIT, New Delhi vs. M/S. S P Singla Construction P Ltd., New Delhi

In the result, the appeals of the department are dismissed

ITA 4593/DEL/2016[2007-08]Status: DisposedITAT Delhi27 Feb 2018AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. Bhavnesh Saini, Jm Ita No. 4593/Del/2016 : Asstt. Year : 2007-08 Ita No. 4594/Del/2016 : Asstt. Year : 2009-10 Acit, Vs S P Singla Construction P. Ltd., D/10, Flat No. 22, 1St Floor, Dda Central Circle-26, New Delhi Flats, Sector-7, Rohini, New Delhi (Appellant) (Respondent) Pan No. Aagcs5773B Assessee By : Sh. Ashwani Kumar, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 10.01.2018 Date Of Pronouncement : 27.02.2018 Order Per N. K. Saini, Am: These Two Appeals By The Department Are Directed Against The Separate Orders Each Dated 31.05.2016 Of Ld. Cit(A)-29, New Delhi.

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

…d: " Commissioner of Income-tax vs Anil Kumar Bhatia [(2013) 352 ITR 493 (Delhi)]; " Commissioner of Income-tax vs Chetan Das Lachman Das [(2012) 254 CTR 392 (Del)]; " Sanjay Aggarwal vs Deputy Commissioner of Income tax, Central Circle -5, New Delhi [( 2014) 150 ITD 692 (Delhi-Trib)]; " Smt. Rashmi Wadhwa vs. DCIT, Central Circle-8, New Delhi [order dated 18.01.2016 in ITA No. 5184/Del/2014 passed by the Hon’ble ITAT Delhi Bench', New Delhi; " M/s Siriago Pharma (P) Ltd. vs. DCIT, Central Circle-3, Jaipur [order dated 13.01.2016 in ITA No. 1010/JPI/2013 passed by the Honble ITAT Jaipur Bench, Jaipur; " Dy. Commi…