Sudhir Kumar Sharma (HUF) v. CIT

46 Taxmann.com 340High Court2014#3198 most cited

What is Sudhir Kumar Sharma (HUF) v. CIT authority for?

When cash is deposited in an assessee's bank account, the onus is on the assessee to explain the nature and source of that cash deposit.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Sudhir Kumar Sharma (HUF) v. CIT · section 68 · cash deposit · onus of proof · nature and source of income · creditworthiness of creditor · bank account deposit

Sections most often in play

Section 68Section 69Section 142(1)Section 143(3)Section 144Section 147Section 148Section 153A

Issues it is cited on

section 256(2)peak credit theorysection 106section 256section 124(3)(a)section 113section 124(3)income tax settlement commissionsection 124creditworthiness of the creditorsurvey under section 133asection 132(4a)

Judgments citing Sudhir Kumar Sharma (HUF) v. CIT

Albama Infra Pvt. Ltd., New Delhi vs. ITO, Ward-2(2), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 9814/DEL/2019[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Shri Kul Bharat[Assessment Year : 2010-11] Albama Infra Pvt.Ltd., Vs Ito, Lb 3/6, Ansal Bhawan,16, Ward-2(2), K G Marg, Connaught Place, New Delhi. New Delhi-110001. Pan-Aagca0800M Appellant Respondent Appellant By None Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 08.11.2021 Date Of Pronouncement 23.11.2021

Section 234ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC-2” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2010-11] Albama Infra Pvt.Ltd., vs ITO, LB 3/6, Ansal Bhawan,16, Ward-2(2), K G Marg, Connaught Place, New Delhi. New Delhi-110001. PAN-AAGCA0800M APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Prakash, Sr.DR Date of Hearing 08.11.2021 Date of Pronouncement 23.11.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2010-11 is directed against the order of Ld. CIT(A)-32, New Delhi dated 28.10.2019. The asses…

Parveen Garg, New Delhi vs. ITO, Ward-40(4), New Delhi

In the result, this issue is decided against the assessee

ITA 1266/DEL/2019[2008-09]Status: DisposedITAT Delhi04 Mar 2021AY 2008-09

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Subhash Singhal, C.AFor Respondent: Smt. Sushma Singh, CIT-DR
Section 131Section 133(6)Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.1265 & 1266/Del./2019 Assessment Years 2010-11 & 2008-2009 Shri Praveen Garg, The Income Tax Officer, 3024/222, Chander Nagar, Ward – 40 (4), E-2 Block, Tri Nagar, Delhi – 110 035 Civic Centre, J.L. Nehru [vs. PAN ALXPG7338M Marg, New Delhi -110002 (Appellant) (Respondent) For Assessee : Shri Subhash Singhal, C.A. For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 02.03.2021 Date of Pronouncement : 04.03.2021 ORDER PER BHAVNESH SAINI, J.M. Both th…

Parveen Garg, New Delhi vs. ITO, Ward-40(4), New Delhi

In the result, this issue is decided against the assessee

ITA 1265/DEL/2019[2010-11]Status: DisposedITAT Delhi04 Mar 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri N.K. Billaiya

For Appellant: Shri Subhash Singhal, C.AFor Respondent: Smt. Sushma Singh, CIT-DR
Section 131Section 133(6)Section 142(1)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA.Nos.1265 & 1266/Del./2019 Assessment Years 2010-11 & 2008-2009 Shri Praveen Garg, The Income Tax Officer, 3024/222, Chander Nagar, Ward – 40 (4), E-2 Block, Tri Nagar, Delhi – 110 035 Civic Centre, J.L. Nehru [vs. PAN ALXPG7338M Marg, New Delhi -110002 (Appellant) (Respondent) For Assessee : Shri Subhash Singhal, C.A. For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 02.03.2021 Date of Pronouncement : 04.03.2021 ORDER PER BHAVNESH SAINI, J.M. Both th…

A.N.Muthiah, Chennai vs. ITO Non Corporate Ward-21(2), Chennai

In the result, the appeal filed by the assessee in ITA No

ITA 2188/CHNY/2019[2011-12]Status: DisposedITAT Chennai10 Feb 2020AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2011-12

For Appellant: Ms.R.Anitha, JCIT
Section 143(2)Section 143(3)Section 68

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा(रण वष( /Assessment Year: 2011-12 v. Shri A.N.Muthiah, The Income Tax Officer, No.5A, II Floor, Non-Corporate Ward-21(2), Garden Court Apartments, Aaykar Bhavan, 121, No.5/6, Aspiran Garden, 1st Street, M.G. Road, Chennai-600 034. Kilpauk, Chennai-600 010. [PAN: AAJPM 8551 D] (अपीलाथ+/Appellant) (,-यथ+/Respondent) : Mr.J.V.Niranjan, Adv. अपीलाथ+ क. ओर से/ Appell…

Sudhir Jain HUF, New Delhi vs. ITO, Ward- 25(1), New Delhi

In the result, all the 04 appeals of different assesses are dismissed

ITA 1741/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2005-06 Smt. Meenu Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AALPJ5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AAGPJ6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: ADRPJ4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (HUF), ITO, 158, Rajdhani…

Daya Jain, New Delhi vs. ITO, Ward- 25(1), New Delhi

In the result, all the 04 appeals of different assesses are dismissed

ITA 1740/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2005-06 Smt. Meenu Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AALPJ5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AAGPJ6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: ADRPJ4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (HUF), ITO, 158, Rajdhani…

Sushma Jain, New Delhi vs. ITO, Ward- 25(1), New Delhi

In the result, all the 04 appeals of different assesses are dismissed

ITA 1739/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2005-06 Smt. Meenu Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AALPJ5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AAGPJ6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: ADRPJ4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (HUF), ITO, 158, Rajdhani…

Meenu Jain, New Delhi vs. ITO, Ward- 25(1), New Delhi

In the result, all the 04 appeals of different assesses are dismissed

ITA 1738/DEL/2018[2005-06]Status: DisposedITAT Delhi03 Feb 2020AY 2005-06

Bench: Sh. H.S. Sidhuassessment Year: 2005-06 Smt. Meenu Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aagpj6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Adrpj4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (Huf), Ito, 158, Rajdhani Enclave, Vs. Ward : 25 (1), Pitampura, New Delhi – 34 New Delhi (Pan: Aalpj5836E) (Appellants) (Respondents)

Section 143(1)Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2005-06 Smt. Meenu Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AALPJ5836E) A N D Assessment Year: 2005-06 Smt. Sushma Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: AAGPJ6675A) A N D Assessment Year: 2005-06 Smt. Daya Jain, ITO, 158, Rajdhani Enclave, Vs. WARD : 25 (1), Pitampura, NEW DELHI – 34 NEW DELHI (PAN: ADRPJ4409L) A N D Assessment Year: 2005-06 Shri Sudhir Jain (HUF), ITO, 158, Rajdhani…

Sri Jagdish Prasad Sharma, New Delhi vs. ITO, Ghaziabad

The appeal of the assessee is dismissed

ITA 104/DEL/2015[2009-10]Status: DisposedITAT Delhi13 Jan 2020AY 2009-10

Bench: Shri Prashant Maharishi & Shri K.N.Charysri Jagdish Prasad Sharma, Vs. Ito, C/O. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2Nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi Pan: Azpps2130R (Appellant) (Respondent)

For Appellant: Ms. Timsi Sharma, CAFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC +C”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER Sri Jagdish Prasad Sharma, Vs. ITO, C/o. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi PAN: AZPPS2130R (Appellant) (Respondent) Assessee by : Ms. Timsi Sharma, CA Revenue by: Ms. Rakhi Vimal, Sr. DR Date of Hearing 14/10/2019 Date of pronouncement 13/01/2020 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), Ghaziaba…

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…

ITO 1(2), Gwalior vs. Smt Reena Agrawal, Gwalior

In the result, the appeal is allowed for statistical purposes

ITA 161/AGR/2017[2012-13]Status: DisposedITAT Agra18 Jul 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2012-13

Section 54Section 54F

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year: 2012-13 Income-tax Officer, vs. Smt. Reena Agarwal, Near Hari 1(2), Gwalior. Nirmal Talkies, Nai Sadad, Gwalior. PAN: AELPA2217G) (Appellant) (Respondent) Appellant by Shri Waseem Arshad, Sr. DR Respondent by Shri Rajendra Sharma & Shri Manuj Sharma, Advocates Date of Hearing 04.07.2019 Date of Pronouncement 18.07.2019 ORDER Per Laliet Kumar, J.M.: This appeal is being filed by the assessee against the order passed by the ld. CIT(A) dated 20.11.201…

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
Section 143(3)

…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…

Shri Janak Goel, Gurgaon vs. DCIT, New Delhi

In the result all, the grounds of appeal raised in the appeal memo as well as the additional ground raised by the assessee are dismissed

ITA 938/DEL/2012[2005-06]Status: DisposedITAT Delhi13 May 2019AY 2005-06

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: Shri S. S. Mangla, CAFor Respondent: Shri S. S. Rana, CIT DR
Section 132Section 142Section 143Section 143(2)Section 153ASection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA No. 937 & 938/Del/2012 (Assessment Year: 2004-05 and 2005-06) Shri Janak Goel, Vs. DCIT, S-151, Ground Floor, Central Circle-4, Uppals Southend, Sohna Road, New Delhi Gurgaon PAN: AGDPG6295Q (Appellant) (Respondent) Assessee by : Shri S. S. Mangla, CA Revenue by: Shri S. S. Rana, CIT DR Date of Hearing 20/02/2019 Date of pronouncement 13/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. ITA number 937/del/2012 for assessment year 2004 – 05 1. This is an appeal filed b…

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)

Section 132

…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…

Satya Narayan Pradhan, Angul vs. ITO, Angul Ward, Angul

In the result, appeal filed by the assessee is dismissed

ITA 113/CTK/2017[2013-14]Status: DisposedITAT Cuttack11 Aug 2017AY 2013-14

Bench: Shri N.S Sainiassessment Year :2013-14

For Appellant: Shri S.S.Padhy, ARFor Respondent: Shri D.K.Pradhan, DR
Section 44ASection 68Section 69Section 69BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER Assessment Year :2013-14 Vs. ITO, Angul Ward, Angul Satya Narayan Pradhan, At/PO: Handidhua Chhak, SD-Talcher, Angul. PAN/GIR No. ALGPP 5974 P (Appellant) .. ( Respondent) Assessee by : Shri S.S.Padhy, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 09 /08/ 2017 Date of Pronouncement : 11 /08/ 2017 O R D E R This is an appeal filed by the assessee against the order of CIT(A)- 2, Bhubaneswar, dated 16.12.2016 for the assessment year 2013-14. 2. The sole issue involved in this appeal is that the…