Smt. Neena Syal v. ACIT

93 Taxmann.com 275High Court2018#2293 most cited

What is Smt. Neena Syal v. ACIT authority for?

CBDT guidelines are not a fixed yardstick for determining the value of jewellery a person can possess, but rather general guidelines for a person of reasonable income.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Smt. Neena Syal v. ACIT · CBDT guidelines · jewellery · family status · past income · unexplaned jewellery · section 143(3) · section 69A

Sections most often in play

Section 143(3)Section 69ASection 132Section 250Section 115BBESection 131Section 132(4A)Section 139

Issues it is cited on

jewellery found during searchunexplained jewellerysection 142asurrender of incomesection 17(1)section 150mat creditaccumulated profitssection 2(9)section 158bdsection 80icsection 270a(8)

Judgments citing Smt. Neena Syal v. ACIT

Sanjeev Aggarwal, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 489/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

…आयकर अपीलीय अधिकरण, चंडीगढ़ पीठ, चंडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 579/CHD /2023 निर्धारण वर्ष / Assessment Year : 2017-18 & आयकर अपील सं./ITA Nos.582 to 584/CHD/ 2023 निर्धारण वर्ष / Assessment Years : 2014-15 to 2016-17 & आयकर अपील सं./ITA No. 591/CHD /2023 निर्धारण वर्ष / Assessment Year : 2018-19 Maxport India Pvt. Ltd. C/o Parikshit Aggarwal, Chartered Accountant, H. No. 3035, Sector 27D, Chandigarh- 160019. बनाम Deputy Commissioner of Income-tax, Centre Circle-1,…

Laxmi Nanda Kishore Velegatla, Chennai vs. DCIT, CC-1(4), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1727/CHNY/2024[2021-22]Status: DisposedITAT Chennai05 Dec 2024AY 2021-22

Bench: Shri George George K, Hon’Ble & Shri S.R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1727/Chny/2024 िनधा"रण वष" / Assessment Year: 2021-22 Laxmi Nanda Kishore Velegatla, Deputy Commissioner Of Kg Signature City, D-2 Block, V. Income Tax, Floor -12A, Flat No.9, 200 Feet Central Circle -1(4), Bypass Road, Adjacent Service Chennai – 600 034. Road, Near Lalitha Mugambigai Medical College & Hospital, Maduravoyal, Chennai – 600 095. [Pan: Acopv-3242-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr. P. Ranga Ramanujam, Ca : Ms. Swapna Nanu Ambatt, Cit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 11.11.2024 घोषणा क" तारीख/Date Of Pronouncement : 05.12.2024

For Appellant: Mr. P. Ranga Ramanujam, CA
Section 115Section 139(4)Section 142(1)Section 143(3)Section 69

…आयकर अपीलीय अिधकरण, ‘ बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, HON’BLE VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1727/Chny/2024 िनधा"रण वष" / Assessment Year: 2021-22 Laxmi Nanda Kishore Velegatla, Deputy Commissioner of KG Signature City, D-2 Block, v. Income Tax, Floor -12A, Flat No.9, 200 Feet Central Circle -1(4), Bypass Road, Adjacent Service Chennai – 600 034. Road, near Lalitha Mugambigai Medical College & Hospital, Maduravoyal, Chen…

Smt. Jyoti Bhalla, Chandigarh vs. ITO, Ward-3(2), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 714/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh16 May 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Amitoz Singh Kabmboj, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 714/Chd/2022 िनधा"रण वष" / Assessment Year : 2017-18 Smt. Jyoti Bhalla बनाम The ITO 3052, Sector-21, Chandigarh-160022 Ward-3(2) Chandigarh "थायी लेखा सं./PAN NO: AFGPJ8536H अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Amitoz Singh Kabmboj, C.A राज"व क" ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR…

Kirti Singh, Bulandshahr vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee in ITA

ITA 977/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Dec 2023AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Mohit Choudhary, CAFor Respondent: Mr. Waseem Arshand, CIT(DR)
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.As. No.977 & 1067/DEL/2023 Assessment Year 2021-22 & 2021-22 Kirti Singh, Assistant Commissioner of Income 83A, Amba Enclave, Vs. Tax, Bulandshahr, Central Circle-II, Panni Nagar, Near Sugar Mill, Noida. Bulandshahr. TAN/PAN: BCIPS0612K (Appellant) (Respondent) Appellant by: Shri Mohit Choudhary, CA Shri Harish Choudhary, CA Ms. Mitika Choudhary, Adv. Ms. Neetu Jain, CA Shri Ankur Rastogi Respondent by: Mr. Waseem Arshand, CIT(DR) Date of hearing: 18 10 2023…

Kirti Singh, Bulandshahr vs. ACIT Central Circle-II, Noida

In the result, the appeal of the assessee in ITA

ITA 1067/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Dec 2023AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Mohit Choudhary, CAFor Respondent: Mr. Waseem Arshand, CIT(DR)
Section 132Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.As. No.977 & 1067/DEL/2023 Assessment Year 2021-22 & 2021-22 Kirti Singh, Assistant Commissioner of Income 83A, Amba Enclave, Vs. Tax, Bulandshahr, Central Circle-II, Panni Nagar, Near Sugar Mill, Noida. Bulandshahr. TAN/PAN: BCIPS0612K (Appellant) (Respondent) Appellant by: Shri Mohit Choudhary, CA Shri Harish Choudhary, CA Ms. Mitika Choudhary, Adv. Ms. Neetu Jain, CA Shri Ankur Rastogi Respondent by: Mr. Waseem Arshand, CIT(DR) Date of hearing: 18 10 2023…

Chandra Pal, New Delhi vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee is allowed

ITA 978/DEL/2023[2021-22]Status: DisposedITAT Delhi17 Nov 2023AY 2021-22

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mohit Choudhary, CAFor Respondent: Sh. T James Singson, CIT-DR
Section 132Section 142(1)Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 978/Del/2023 : Asstt. Year: 2021-22 Chandra Pal, Vs The ACIT, Centre Circle-II, C-8/8787, Vasant Kunj, New Delhi Noida 110070 (APPELLANT) (RESPONDENT) PAN No. AINPP 1209 K Assessee by : Sh. Mohit Choudhary, CA Sh. Harish Choudhary, CA Sh. Mithika Choudhary, Adv. Revenue by : Sh. T James Singson, CIT-DR Date of Hearing: 31.08.2023 Date of Pronouncement: 17.11.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by assessee against the order of L…

Preeti Singh, New Delhi vs. ACIT, Central Circle-II, Noida

In the result, the appeal of the assessee is allowed

ITA 980/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Nov 2023AY 2021-22

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Mohit Chaudhary, CAFor Respondent: Ms. Monika Dhami, CIT-DR
Section 132Section 142(1)Section 143(2)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 980/Del/2023 : Asstt. Year: 2021-22 Preeti Singh, Vs The ACIT, Centre Circle-II, C-8/8787, Vasant Kunj, New Delhi Noida 110070 (APPELLANT) (RESPONDENT) PAN No. BBSPS 7712 M Assessee by : Sh. Mohit Chaudhary, CA Sh. Harish Chaudhary, CA Ms. Neetu Jain, CA Revenue by : Ms. Monika Dhami, CIT-DR Date of Hearing: 29.08.2023 Date of Pronouncement: .11.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by assessee against the order of Ld. CIT(A)-4,…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2127/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Jaipal Singh Sharma Trust, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2126/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Ait, Central Circle, Ghaziabad vs. Ankit Sharma, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2125/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

ACIT, Central Circle, Ghaziabad vs. Nidhi Sharma, New Delhi

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 2124/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2023AY 2016-17

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Ankit Sharma, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

ITA 1842/DEL/2022[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 115BSection 234ASection 271ASection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1842/Del/2022 : Asstt. Year : 2019-20 Ankit Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2125/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Ankit Sharma, Central Circle, KA-5, Kavi Nagar, Ghaziabad-201002 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. CWCPS4668A ITA No. 2124/Del/2022 : Asstt. Year : 2016-17 ACIT, Vs Smt. Nidhi Sharma, Central Circle, 17/32, Shakti Nagar, Ghaziabad New…

Jaswinder Kaur Anand, Delhi vs. ACIT Central Circle-1, Delhi

In the result, the appeal of the revenue on this ground is dismissed

ITA 1146/DEL/2021[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 132Section 133ASection 269SSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1145/Del/2021 : Asstt. Year : 2018-19 Mrs. Jasmine Anand, Vs ACIT, H-5/2, Model Town-II, Central Circle-01, New Delhi-110009 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AWWPA6361N ITA No. 60/Del/2022 : Asstt. Year : 2018-19 ACIT, Vs Mrs. Jasmine Anand, Central Circle-01, H-5/2, Model Town-II, New Delhi-110055 New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AWWPA6361N ITA No. 1146/Del/2021 : Asstt. Year : 2018-19 Jaswinder Kaur Anand, Vs ACIT, G-18, Pushpanja…

Jasmine Anand, Delhi vs. ACIT, Central Circle-1, Delhi

In the result, the appeal of the revenue on this ground is dismissed

ITA 1145/DEL/2021[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Mr. Waseem Arshad, CIT-DR
Section 132Section 133ASection 269SSection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1145/Del/2021 : Asstt. Year : 2018-19 Mrs. Jasmine Anand, Vs ACIT, H-5/2, Model Town-II, Central Circle-01, New Delhi-110009 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AWWPA6361N ITA No. 60/Del/2022 : Asstt. Year : 2018-19 ACIT, Vs Mrs. Jasmine Anand, Central Circle-01, H-5/2, Model Town-II, New Delhi-110055 New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AWWPA6361N ITA No. 1146/Del/2021 : Asstt. Year : 2018-19 Jaswinder Kaur Anand, Vs ACIT, G-18, Pushpanja…

Ganga Saran Sharma, Uttar Pradesh vs. DCIT Central Circle Ghaziabad, Ghaziabad

The appeal of the assessee is allowed

ITA 1844/DEL/2022[AGEPS6393J]Status: DisposedITAT Delhi06 Oct 2023

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 1844/Del/2022 : Asstt. Year : 2019-20 Ganga Saran Sharma, Vs Dcit, Ka-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (Appellant) (Respondent) Pan No. Ageps6393J Assessee By : Sh. Rajiv Khandelwal, Ca & Sh. Gagan Khandelwal, Adv. Revenue By : Mr. Waseem Arshad, Cit Dr Date Of Hearing: 10.08.2023 Date Of Pronouncement: 06.10.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT DR
Section 115BSection 132Section 142(1)Section 234ASection 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1844/Del/2022 : Asstt. Year : 2019-20 Ganga Saran Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AGEPS6393J Assessee by : Sh. Rajiv Khandelwal, CA & Sh. Gagan Khandelwal, Adv. Revenue by : Mr. Waseem Arshad, CIT DR Date of Hearing: 10.08.2023 Date of Pronouncement: 06.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assesses against the order of ld. CI…

Ankur Sharma, Uttar Pradesh vs. DCIT Central Circle, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 1843/DEL/2022[2019-20]Status: DisposedITAT Delhi06 Oct 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Rajiv Khandelwal, CA &For Respondent: Mr. Waseem Arshad, CIT DR
Section 115BSection 132Section 142(1)Section 234ASection 271ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1843/Del/2022 : Asstt. Year : 2019-20 Ankur Sharma, Vs DCIT, KA-5, Kavi Nagar, Central Circle, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AXMPS9500Q Assessee by : Sh. Rajiv Khandelwal, CA & Sh. Gagan Khandelwal, Adv. Revenue by : Mr. Waseem Arshad, CIT DR Date of Hearing: 10.08.2023 Date of Pronouncement: 06.10.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-4,…

Surender Kumar Mittal, Delhi vs. ACIT, Central Circle-20, Delhi

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

ITA 985/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs Dcit/Acit, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (Appellant) (Respondent) Pan No. Aafpm6538A Ita No. 1335/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (Appellant) (Respondent) Pan No. Aafpm6538A

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs DCIT/ACIT, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AAFPM6538A ITA No. 1335/Del/2022 : Asstt. Year : 2018-19 DCIT, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (APPELLANT) (RESPONDENT) PAN No. AAFPM6538A ITA No. 984/Del/2022 : Asstt. Year :…

Mahabir Singh Mittal, Delhi vs. DIT, Central Circle-20

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

ITA 984/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs Dcit/Acit, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (Appellant) (Respondent) Pan No. Aafpm6538A Ita No. 1335/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (Appellant) (Respondent) Pan No. Aafpm6538A

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs DCIT/ACIT, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AAFPM6538A ITA No. 1335/Del/2022 : Asstt. Year : 2018-19 DCIT, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (APPELLANT) (RESPONDENT) PAN No. AAFPM6538A ITA No. 984/Del/2022 : Asstt. Year :…

DCIT, Central Circle-20, New Delhi vs. Ashutosh Mittal, New Delhi

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

ITA 1335/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs Dcit/Acit, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (Appellant) (Respondent) Pan No. Aafpm6538A Ita No. 1335/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (Appellant) (Respondent) Pan No. Aafpm6538A

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs DCIT/ACIT, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AAFPM6538A ITA No. 1335/Del/2022 : Asstt. Year : 2018-19 DCIT, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (APPELLANT) (RESPONDENT) PAN No. AAFPM6538A ITA No. 984/Del/2022 : Asstt. Year :…

DCIT, Central Circle-20, New Delhi vs. Mahabir Singh Mittal, Delhi

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

ITA 1334/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs Dcit/Acit, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (Appellant) (Respondent) Pan No. Aafpm6538A Ita No. 1335/Del/2022 : Asstt. Year : 2018-19 Dcit, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (Appellant) (Respondent) Pan No. Aafpm6538A

For Appellant: Sh. Amol Sinha, AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 983/Del/2022 : Asstt. Year : 2018-19 Sh. Ashutosh Mittal, Vs DCIT/ACIT, H. No. 71, Vaishali Enclave, Central Circle-20, Pitampura, Maurya Enclave, North New Delhi West Delhi, Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AAFPM6538A ITA No. 1335/Del/2022 : Asstt. Year : 2018-19 DCIT, Vs Sh. Ashutosh Mittal, Central Circle-20, A-23/1, Lawrence Road, Indl. New Delhi Area, New Delhi-110035 (APPELLANT) (RESPONDENT) PAN No. AAFPM6538A ITA No. 984/Del/2022 : Asstt. Year :…