Smt. Krishna Wanti Batra v. Assistant Commissioner of Income

37 TTJ 353Income Tax Appellate Tribunal#10831 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2021.

Judgments citing Smt. Krishna Wanti Batra v. Assistant Commissioner of Income

KANCHAN BHALLA,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of Revenue is dismissed

ITA 1756/DEL/2017[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Sh. H. S. Sidhuand, Sh. Anil Chaturvedi(Through Video Conferencing) Assistant Commissioner Of Vs. Ms. Kanchan Bhalla Income Tax, Farm No.04, Hyde Park, Central Circle -8, Prakriti Marg, New Delhi. Village-Sultanpur, Mehrauli, New Delhi-110030 Pan No. Afepb 9423 R (Appellant) (Respondent) & Ms. Kanchan Bhalla Vs. Assistant Commissioner Of Farm No.04, Hyde Park Income Tax, Prakriti Marg, Central Circle -8, Village-Sultanpur, New Delhi. Mehrauli, New Delhi-110030 (Appellant) (Respondent) Assessee By Sh. C. S. Aggarwal, Sr. Adv. Sh. R. P. Mall, Adv. Revenue By Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 17/12/2020 Date Of Pronouncement: 19/01/2021

Section 132Section 143(2)Section 143(3)Section 153ASection 153D

…y we live in that gross weight, particularly to the exclusion of comparison item by item, has been prescribed as the decision making criterion for effecting seizure. iii. Smt. Krishna Wanti Batra vs. ACIT 149 Taxman 36 (Del) iv. GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) v. DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) vi. Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos.455, 277, 278 & 443/Ind/2013 (Indore) vii. Raj Kumar B Agrawal Vs DCIT 176 DTR (Pune) Trib 273 viii. Modi (ITA ACIT vs Krishan Kumar 2892 to 2894/Del/2017&3952 to 3956/Del /2017 dated 05.07.2019) (b) The second being the learned AO…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3956/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3955/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Jul 2019AY 2011-12

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3954/DEL/2017[2010-11]Status: DisposedITAT Delhi05 Jul 2019AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3953/DEL/2017[2009-10]Status: DisposedITAT Delhi05 Jul 2019AY 2009-10

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3952/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Jul 2019AY 2008-09

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…

ACIT, CC- 26, , NEW DELHI vs. KRISHAN KUMAR MODI, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 3951/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 2894/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Jul 2019AY 2012-13

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 2893/DEL/2017[2007-08]Status: DisposedITAT Delhi05 Jul 2019AY 2007-08

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…

SH. KRISHAN KUMAR MODI,NEW DELHI vs. ACIT, NEW DELHI

In the result, the assessee's appeal is allowed

ITA 2892/DEL/2017[2006-07]Status: DisposedITAT Delhi05 Jul 2019AY 2006-07

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaassessment Year: 2006-07 Assessment Year: 2006-07 Assessment Year: 2012-13 Krishan Kumar Modi, Acit, A-1, Maharani Bagh, Central Circle – 2, New Delhi. New Delhi. Vs (Pan: Aanpm0159M)

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri J.K. Mishra, C.I.T. DR
Section 132Section 132(4)Section 139(1)Section 69A

…ellery items could not be matched/ reconciled.In support, the counsel placed reliance on various decisions, some of which are as under: - Smt. Krishna Wanti Batra vs. Assistant Commissioner of Income tax: 149 Taxman 36 (Del) - GaurishankerOmkarmal vs. ITO: 37 TTJ 353 (Ahd.) - DCIT vs. Arjun DassKalwani: 101 ITD 337 (Jodh.) - Sh. Arvind Agarwal and Sh. Subhash Agarwal: I.T.A. Nos. 455, 277, 278 & 443/Ind/2013 (Indore) 8.8 It was further argued that the Board, in the Instruction issued, has emphasized on the gross weight declared in the wealth-tax return rather than the description. This is for the 51 ITA 289…