Sudhir Kumar Shah (HUF) v. CIT-III, Ludhiana)

224 Taxmann 178High Court2014#3085 most cited

What is Sudhir Kumar Shah (HUF) v. CIT-III, Ludhiana) authority for?

The addition of cash deposits to an assessee's income under Section 68 is justified when the Assessment Officer notices huge cash deposits, as the onus is on the assessee to explain their nature and source.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Sudhir Kumar Shah (HUF) · Section 68 · unexplained cash deposits · onus on assessee · nature and source of cash · cash in bank account · CIT-III Ludhiana · 2014 · Taxmann

Sections most often in play

Section 68 Section 69A Section 13(1)(c)Section 13(2)(b)Section 144 Section 153A Section 2(14)Section 54F

Issues it is cited on

section 256(2)relinquishment of right section 158bb(1)section 106 section 55(2)section 256 section 158bb section 13(2)income tax settlement commission long-term capital asset peak credit theory period of holding

Judgments citing Sudhir Kumar Shah (HUF) v. CIT-III, Ludhiana)

DCIT, Central Cir-2, Chennai vs. Rajiv Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 32/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Ojasvi Motor Financ P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 31/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Circle-2(3), Chennai vs. Ritika Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 28/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Circle-2(3), Chennai vs. Ritesh Shares & Securities P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 27/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 160/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Nov 2022AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 159/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Nov 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 158/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Nov 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

DCIT, Central Cir-2(3), Chennai vs. Rkkr Holdings P Ltd, Chennai

The appeals of the revenue stand allowed for statistical purposes

ITA 157/CHNY/2019[2009-10]Status: DisposedITAT Chennai25 Nov 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.156/Chny/2019 (िनधाCरण वषC / Assessment Year: 2008-09) & 2. आयकर अपील सं./ ITA No.157/Chny/2019 (िनधाCरण वषC / Assessment Year: 2009-10) & 3. आयकर अपील सं./ ITA No.158/Chny/2019 (िनधाCरण वषC / Assessment Year: 2010-11) & 4. आयकर अपील सं./ ITA No.159/Chny/2019 (िनधाCरण वषC / Assessment Year: 2011-12) & 5. आयकर अपील सं./ ITA No…

Amit Lalit Kapoor, Mumbai vs. ITO, Ward-16(1)(1), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposes as per above direction

ITA 2009/MUM/2020[2013-14]Status: DisposedITAT Mumbai23 May 2022AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Amit Lalit Kapoor The Income Tax Officer, B–701, Supreme –19, Ward–16(1)(1), Lokhandwala, 3R D Cross Lane, Vs. Aayakar Bhavan, M.K. Road, Andheri (W), Mumbai–400 020 Mumbai–400 061 (Appellant) (Respondent) Pan No. Apqpk1601N

For Appellant: Shri Ashvini Kumar, ARFor Respondent: Shri Vinod Bhaskaran, DR

Section 133(6)Section 143(3)Section 147Section 148Section 234ASection 250(6)Section 271(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM Amit Lalit Kapoor The Income Tax officer, B–701, Supreme –19, Ward–16(1)(1), Lokhandwala, 3r d Cross Lane, Vs. Aayakar Bhavan, M.K. road, Andheri (W), Mumbai–400 020 Mumbai–400 061 (Appellant) (Respondent) PAN No. APQPK1601N Assessee by : Shri Ashvini Kumar, AR Revenue by : Shri Vinod Bhaskaran, DR Date of hearing: 05.04.2022 Date of pronouncement : 23.04.0222 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by Mr. Amit Lalit Kapoor [Appellant/ Assessee] against the order pass…

Shri Manish Manila Gosar HUF, Mumbai vs. ITO - 26(2)(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1661/MUM/2020[2013-14]Status: DisposedITAT Mumbai26 Apr 2022AY 2013-14

Bench: Shri Shamim Yahya, Am Shri Manish Manila Gosar Huf Ito-26(2)(2) N. M. Associates, 1, Tarlika, Mumbai-400 051 Ground Floor, 216, Vs. Sir Bhalchandra Road, Matunga, Mumbai-400 019 Pan/Gir No. Aafhm 2740 A (Appellant) : (Respondent) Appellant By : Shri Nitin Furia Respondent By : Ms. Usha Shrote Date Of Hearing : 04.04.2022 Date Of Pronouncement : 26.04.2022

For Appellant: Shri Nitin FuriaFor Respondent: Ms. Usha Shrote

Section 234Section 234BSection 271Section 271(1)Section 271(1)(c)Section 68

…treated as unexplained cash deposits u/s.68 of the Income Act, 1961. 7 1.4 In support of my above view, reliance is placed on the judicial pronouncement in the case of Sudhir Kumar Sharma (HUF vs. Commissioner of Income Tax – III, Ludhiana reported in [2014] 224 Taxmann 178. It has been held that, "When during the assessment proceedings, Assessment Officer noticed that assessee had deposited huge amount of cash in his bank account; the addition of the said amount in the income of the assessee by invoking the provisions of Sec. 68 of Income Tax Act is justified. The onus is on the assessee to explain nature and s…

Amit Arora, New Delhi vs. DCIT, New Delhi

In the result, appeal is partly allowed for statistical purposes

ITA 3482/DEL/2015[2007-08]Status: DisposedITAT Delhi27 Nov 2019AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Salil kapoor, Adv. and Shri Samarth Choudhari, AdvFor Respondent: Shri S.S. Rana, CIT(DR)

Section 132Section 139Section 153ASection 234ASection 69

…FIT FOR PUBLICATION (AM) (JM) IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 3482/Del/2015 (Assessment Year: 2007-08) Shri Amit Arora, ACIT, 201, Vipps Centre,-2- Vs Central Circle-22, Community Center, Masjid New Delhi. Moth, G.K. II, New Delhi. PAN No: ACAPA9659D APPELLANT RESPONDENT Revenue By : Shri S.S. Rana, CIT(DR) Assessee By : Shri Salil kapoor, Adv. and Shri Samarth Choudhari, Adv. Per Anadee Nath Misshra, AM (A) This appeal has been filed by the Assessee against the impugned…

Shri Dhaval Ramehschandra Shah, Ahmedabad vs. The Income Tax Officer, Ward-5(1)(3), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 121/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad04 Sept 2019AY 2008-09

Bench: Shri Mahavir Prasad&Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 121/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2008-09) Dhaval Rameshchandra Ito बनाम/ Ward-5(1)(3), Shah Vs. 6Th Floor, Nature View 8-A Regency Park, Building, Nr. Hk House, Nr. Mithakhali Gam, Ashram Road, Mithakhali, Ahmedabad- 380009 Ahmedabad- 380006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anj Ps4 371 G .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Shri T. Sankar, Sr. DRFor Respondent: 08/07/2019

Section 142(1)Section 143(1)Section 144Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER &SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 121/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2008-09) Dhaval Rameshchandra ITO बनाम/ Ward-5(1)(3), Shah Vs. 6th Floor, Nature View 8-A Regency Park, Building, Nr. HK House, Nr. Mithakhali Gam, Ashram Road, Mithakhali, Ahmedabad- 380009 Ahmedabad- 380006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ANJ PS4 371 G .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri Parin Shah, AR अपीलाथ" ओर से/Appellant by…

Mr Tarun Goyal, New Delhi vs. ACIT, Noida

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 6715/DEL/2016[2005-06]Status: DisposedITAT Delhi22 May 2019AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri V.P. Gupta &For Respondent: Shri S.S. Rana, CIT, DR

Section 139Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.6715 & 6716/Del/2016 Assessment Years: 2005-06 & 2006-07 Tarun Goyal, Vs ACIT, 13/34, WEA, Karol Bagh, Central Circle, New Delhi. Noida. PAN: AAPPG1505R (Appellant) (Respondent) Assessee by : Shri V.P. Gupta & Shri Anunav Kumar, Advocates Revenue by : Shri S.S. Rana, CIT, DR Date of Hearing : 02.05.2019 Date of Pronouncement : 22.05.2019 ORDER PER BENCH: The above two appeals filed by the assessee are directed against the separate orders dated 18.11.2016 of t…

Lexplosion Solution Pvt. Ltd., New Delhi vs. ITO, Ward- 15(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 7762/DEL/2018[2013-14]Status: DisposedITAT Delhi16 May 2019AY 2013-14

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

Sh. Surinder Kumar Sanpal, New Delhi vs. ITO, New Delhi

In the result Ground no 3 of the appeal is partly allowed

ITA 3362/DEL/2014[2007-08]Status: DisposedITAT Delhi15 May 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.N.Charysurinder Kumar Sanpal, Vs. Ito, A-250, New Subzi Mandi, Ward-19(4), Azadpur, New Delhi New Delhi Pan: Abbps5068C (Appellant) (Respondent)

For Appellant: Shri Akash Garg, CAFor Respondent: Shri N. K. Bansal, Sr. DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Surinder Kumar Sanpal, Vs. ITO, A-250, New Subzi Mandi, Ward-19(4), Azadpur, New Delhi New Delhi PAN: ABBPS5068C (Appellant) (Respondent) Assessee by : Shri Akash Garg, CA Shri Abhiroop Aggarwal, CA Revenue by: Shri N. K. Bansal, Sr. DR Date of Hearing 28/02/2019 Date of pronouncement 15/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld CIT (A)-XXII, New Delhi dated 28.02.2014 for the Assessment Year 20…

Sh. Omprakash Garg, New Delhi vs. DCIT, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 5576/DEL/2014[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Sh. R.K Panda & Sh. Kuldip Singhassessment Year: 2011-12 Om Prakash Garg Dy. Commissioner Of Income 85, Bharat Nagar, Vs Tax, Central Circle -11, Ara New Friends Colony, Centre, Jhandewalan, New Delhi New Delhi Pan No. Aenpg2904C (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 Om Prakash Garg Dy. Commissioner of Income 85, Bharat Nagar, Vs Tax, Central Circle -11, ARA New Friends Colony, Centre, Jhandewalan, New Delhi New Delhi PAN No. AENPG2904C (APPELLANT) (RESPONDENT) Appellant by Sh. Charu Goel, CA Respondent by Sh. Rinku Singh, Sr. DR Date of hearing: 09/04/2019 Date of Pronouncement: 30/04/2019 ORDER PER R.K. PANDA, AM: 1. This appeal filed by the assessee is directed against the order dated 31.07.2014 of the…

Shishya Edutech Pvt. Ltd., New Delhi vs. ITO, Ward- 23(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 7726/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Apr 2019AY 2009-10

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

Section 131Section 143Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

Raj Kumar, Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 1527/DEL/2016[2009-10]Status: DisposedITAT Delhi28 Sept 2017AY 2009-10

Bench: Shri R.K.Pandaasstt. Year : 2009-10

For Appellant: Sh. V.K.Tulsiyan, CAFor Respondent: Sh. T Vasanthan, Sr. DR

Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER Asstt. Year : 2009-10 Raj Kumar Vs ITO A-246, Ward-70(4) Chattarpur Enclave, Phase-I New Delhi Delhi (APPELLANT) (RESPONDENT) PAN No. ASNPK8678D Assessee by : Sh. V.K.Tulsiyan, CA Revenue by : Sh. T Vasanthan, Sr. DR Date of Hearing : 26.09.2017 Date of Pronouncement : 28 . 09.2017 ORDER Per R.K.Panda, AM: This appeal filed by the assessee is directed against the order dated 22nd January, 2016 of the CIT(A)-21, New Delhi relating to assessment year 2009-10. 2. This appeal was earlier dismissed by the…