Smt Sunita Gupta & Anr. v. CIT & Anr.

290 CTR 361High Court2016#1929 most cited
59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

section 133(a)abatement of assessmentsection 153b(1)(a)time barred assessmentsection 148(1)section 153(1)(a)bona fide mistakestatement under section 132(4)section 90asection 153b(1)retracted statementsection 153(4)

Judgments citing Smt Sunita Gupta & Anr. v. CIT & Anr.

Himanshu Kohli, New Delhi vs. ACIT, Central Circle- 28, New Delhi

The appeal is allowed

ITA 6590/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Sept 2018AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Sudhanshu Srivastava

For Appellant: Sh. Sri Gautam Jain & Piyush K. KamalFor Respondent: Sh. Sanjit Singh, CIT DR
Section 132Section 132(4)Section 139Section 143(1)Section 153A

…Del/2017) (Himanshu Kohli) on statements recorded during search operations cannot be deleted without proving statements to be incorrect. 3 Smt. Dayawanti v. CIT [2016] 75 taxmann.com 308 (Delhi) [2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi) (Copy Enclosed) where Hon’ble Delhi High Court held that where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee’s son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or…

ITO, New Delhi vs. Shri Sajjan Kumar Goel, New Delhi

In the result, appeal filed by Revenue is dismissed

ITA 850/DEL/2012[2003-04]Status: DisposedITAT Delhi02 Aug 2018AY 2003-04

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year 2003-04

For Appellant: Shri Ved Jain, AdvFor Respondent: Sh. S.S. Rana, CIT, D.R
Section 131Section 143(2)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year 2003-04 ITO, Ward 19(2) Sh. Sajjan Kumar Goel Room No.216, D Block vs. E 194, Ashok Vihar Vikas Bhawan Phase I I.P. Estate New Delhi 110 052 New Delhi 110 002 Pan: AAGPG0872J (Appellant) (Respondent) For Department : Sh. S.S. Rana, CIT, D.R. For Assessee : Shri Ved Jain, Adv. Date of Hearing : 19.06.2018 Date of Pronouncement : 02.08.2018 ORDER PER SUCHITRA KAMBLE, J.M. This appeal is filed by the Revenue against the order dated 02.12.2011 passe…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…ala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that Where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee's son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or unreasonable,…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…ala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that Where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee's son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or unreasonable,…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…ala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that Where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee's son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or unreasonable,…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…ala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that Where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee's son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or unreasonable,…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…ala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that Where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee's son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or unreasonable,…

ACIT, New Delhi vs. M/S. Meroform India Pvt Ltd., Noida

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…ala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that Where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee's son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or unreasonable,…

M/S. Meroform (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, New Delhi

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

…ala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during search. iv. Smt Dayawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/[2017] 245 Taxman 293 (Delhi)/[2017] 390 ITR 496 (Delhi)/[2016] 290 CTR 361 (Delhi); where Hon'ble Delhi High Court held that Where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee's son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer was arbitrary or unreasonable,…

Smt. Shalini Gupta, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 6103/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

DCIT, New Delhi vs. Mrs. Shalini Gupta, New Delhi

In the result, the appeal filed by the assessees is allowed and appeal filed by the revenue is dismissed

ITA 5938/DEL/2014[2011-12]Status: DisposedITAT Delhi28 Jun 2018AY 2011-12

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 Shalini Gupta Dcit 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 Pan Aeupg2620J (Appellant) (Respondent)

Section 132Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Shalini Gupta DCIT 43/1, Raipur Road, Civil Vs Central Circle -04 Lines, New Delhi New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Assessee by Sh. R. S. Singhvi, Advocate Department by Sh. S. S. Rana, CIT DR Assessment Year: 2011-12 DCIT Shalini Gupta Central Circle -04 Vs 43/1, Raipur Road, Civil New Delhi Lines, New Delhi -110054 PAN AEUPG2620J (APPELLANT) (RESPONDENT) Department by Sh. S. S. Rana, CIT DR Assessee by Sh. R. S…

Krishna Gram Udyog Samiti, Sangrur vs. DCIT, Ludhiana

In the result appeal of the assessee is partly allowed for statistical

ITA 288/CHANDI/2017[2002-03]Status: DisposedITAT Chandigarh25 May 2018AY 2002-03

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Deepak AggarwalFor Respondent: Dr. Gulshan Raj
Section 263

…and NP. It is further submitted that the following decisions may kindly be considered with regard to addition on account of GP/NP rate: 1. Smt Davawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/r20171 390 ITR 496 (Delhi)/r20161 290 CTR 361 (Delhi) (Copy Enclosed) where Hon'ble Delhi High Court, in para 22 of its order, upheld order of Hon'ble ITAT estimating GP @15% and estimating sales at Rs.1 crore. 2. Kachwala Gems Vs CIT [20071 158 Taxman 71 (SC)/r20071 288 ITR 10 (SC)/r20061 206 CTR 585 (SO (Copy Enclosed) Assessing Officer, on finding that assessee had not maintained and ke…

Krishna Gram Udyog Samiti, Sangrur vs. DCIT, Ludhiana

In the result appeal of the assessee is partly allowed for statistical

ITA 287/CHANDI/2017[2001-02]Status: DisposedITAT Chandigarh25 May 2018AY 2001-02

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Deepak AggarwalFor Respondent: Dr. Gulshan Raj
Section 263

…and NP. It is further submitted that the following decisions may kindly be considered with regard to addition on account of GP/NP rate: 1. Smt Davawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/r20171 390 ITR 496 (Delhi)/r20161 290 CTR 361 (Delhi) (Copy Enclosed) where Hon'ble Delhi High Court, in para 22 of its order, upheld order of Hon'ble ITAT estimating GP @15% and estimating sales at Rs.1 crore. 2. Kachwala Gems Vs CIT [20071 158 Taxman 71 (SC)/r20071 288 ITR 10 (SC)/r20061 206 CTR 585 (SO (Copy Enclosed) Assessing Officer, on finding that assessee had not maintained and ke…

M/S Krishna Gram Udyog Samiti, Sangrur vs. DCIT, CC-II, Ludhiana

In the result appeal of the assessee is partly allowed for statistical

ITA 1442/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh25 May 2018AY 2007-08

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Deepak AggarwalFor Respondent: Dr. Gulshan Raj
Section 263

…and NP. It is further submitted that the following decisions may kindly be considered with regard to addition on account of GP/NP rate: 1. Smt Davawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/r20171 390 ITR 496 (Delhi)/r20161 290 CTR 361 (Delhi) (Copy Enclosed) where Hon'ble Delhi High Court, in para 22 of its order, upheld order of Hon'ble ITAT estimating GP @15% and estimating sales at Rs.1 crore. 2. Kachwala Gems Vs CIT [20071 158 Taxman 71 (SC)/r20071 288 ITR 10 (SC)/r20061 206 CTR 585 (SO (Copy Enclosed) Assessing Officer, on finding that assessee had not maintained and ke…

M/S Krishna Gram Udyog Samiti, Sangrur vs. DCIT, CC-II, Ludhiana

In the result appeal of the assessee is partly allowed for statistical

ITA 1441/CHANDI/2017[2006-07]Status: DisposedITAT Chandigarh25 May 2018AY 2006-07

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Deepak AggarwalFor Respondent: Dr. Gulshan Raj
Section 263

…and NP. It is further submitted that the following decisions may kindly be considered with regard to addition on account of GP/NP rate: 1. Smt Davawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/r20171 390 ITR 496 (Delhi)/r20161 290 CTR 361 (Delhi) (Copy Enclosed) where Hon'ble Delhi High Court, in para 22 of its order, upheld order of Hon'ble ITAT estimating GP @15% and estimating sales at Rs.1 crore. 2. Kachwala Gems Vs CIT [20071 158 Taxman 71 (SC)/r20071 288 ITR 10 (SC)/r20061 206 CTR 585 (SO (Copy Enclosed) Assessing Officer, on finding that assessee had not maintained and ke…

M/S Krishna Gram Udyog Samiti, Sangrur vs. DCIT, CC-II, Ludhiana

In the result appeal of the assessee is partly allowed for statistical

ITA 1440/CHANDI/2017[2005-06]Status: DisposedITAT Chandigarh25 May 2018AY 2005-06

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Deepak AggarwalFor Respondent: Dr. Gulshan Raj
Section 263

…and NP. It is further submitted that the following decisions may kindly be considered with regard to addition on account of GP/NP rate: 1. Smt Davawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/r20171 390 ITR 496 (Delhi)/r20161 290 CTR 361 (Delhi) (Copy Enclosed) where Hon'ble Delhi High Court, in para 22 of its order, upheld order of Hon'ble ITAT estimating GP @15% and estimating sales at Rs.1 crore. 2. Kachwala Gems Vs CIT [20071 158 Taxman 71 (SC)/r20071 288 ITR 10 (SC)/r20061 206 CTR 585 (SO (Copy Enclosed) Assessing Officer, on finding that assessee had not maintained and ke…

M/S Krishna Gram Udyog Samiti, Sangrur vs. DCIT, CC-II, Ludhiana

In the result appeal of the assessee is partly allowed for statistical

ITA 1439/CHANDI/2017[2004-05]Status: DisposedITAT Chandigarh25 May 2018AY 2004-05

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Deepak AggarwalFor Respondent: Dr. Gulshan Raj
Section 263

…and NP. It is further submitted that the following decisions may kindly be considered with regard to addition on account of GP/NP rate: 1. Smt Davawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/r20171 390 ITR 496 (Delhi)/r20161 290 CTR 361 (Delhi) (Copy Enclosed) where Hon'ble Delhi High Court, in para 22 of its order, upheld order of Hon'ble ITAT estimating GP @15% and estimating sales at Rs.1 crore. 2. Kachwala Gems Vs CIT [20071 158 Taxman 71 (SC)/r20071 288 ITR 10 (SC)/r20061 206 CTR 585 (SO (Copy Enclosed) Assessing Officer, on finding that assessee had not maintained and ke…

M/S Krishna Gram Udyog Samiti, Sangrur vs. DCIT, CC-II, Ludhiana

In the result appeal of the assessee is partly allowed for statistical

ITA 1438/CHANDI/2017[2003-04]Status: DisposedITAT Chandigarh25 May 2018AY 2003-04

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. Deepak AggarwalFor Respondent: Dr. Gulshan Raj
Section 263

…and NP. It is further submitted that the following decisions may kindly be considered with regard to addition on account of GP/NP rate: 1. Smt Davawanti Vs CIT [2016] 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/r20171 390 ITR 496 (Delhi)/r20161 290 CTR 361 (Delhi) (Copy Enclosed) where Hon'ble Delhi High Court, in para 22 of its order, upheld order of Hon'ble ITAT estimating GP @15% and estimating sales at Rs.1 crore. 2. Kachwala Gems Vs CIT [20071 158 Taxman 71 (SC)/r20071 288 ITR 10 (SC)/r20061 206 CTR 585 (SO (Copy Enclosed) Assessing Officer, on finding that assessee had not maintained and ke…

DCIT, CC-II, Chandigarh vs. M/S Dhg Marketing Pvt. Ltd., Chandigarh

In the result the appeal filed by the revenue is

ITA 990/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh09 May 2018AY 2010-11

Bench: Ms Diva Singh & Ms. Annapurna Guptathe D.C.I.T., Vs. M/S Dhg Marketing Pvt. Ltd., Central Circle-Ii, Sco 49-50, Sector 26, Chandigarh. Chandigarh. Pan: Aadcd1364Q (Appellant) (Respondent)

For Appellant: Shri Gulshan Raj, CIT DRFor Respondent: Shri Ashwani Kumar, CA
Section 132Section 139Section 143(2)Section 153ASection 68

…erala Court held that notice issued under section 153A -return must be filed even if no incriminating documents discovered during search 5. Smt Davawanti Vs CIT T20161 75 taxmann.com 308 (Delhi)/r20171 245 Taxman 293 (Delhi)/f20171 390 ITR 496 (Delhi)/[2016l 290 CTR 361 (Delhi) (Though Staved by the Apex Court) where Hon'ble Delhi High Court held that Where inferences drawn in respect of undeclared income of assessee were premised on materials found as well as statements recorded by assessee's son in course of search operations and assessee had not been able to show as to how estimation made by Assessing Officer…