Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta v. DCIT

81 Taxmann.com 42High Court#5095 most cited

What is Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta v. DCIT authority for?

A statement recorded by the Assessing Officer cannot be treated as incriminating material for making additions in unabated assessment years.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Also referred to as

Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta v. DCIT · 81 Taxmann.com 42 · statement recorded · incriminating material · unabated years · assessment years 2013-14 to 2015-16 · section 153A · section 143(3)

Sections most often in play

Section 143(3)Section 153ASection 263Section 131(1A)Section 132Section 147Section 148Section 251

Issues it is cited on

place of effective managementsection 6(3)section 127(1)legal expensesddtpreponderance of probabilityprincipal officershell companyroyalty incomesection 131(1a)colourable devicebusiness expediency

Judgments citing Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta v. DCIT

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE 3, DELHI

ITA 7/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

…7/2021 and 41/2021 in which it was held\nthat the regular books of accounts cannot be treated as incriminating material.\nFurther in the following cases also it was held that statement recorded cannot be\nheld as incriminating material:\nA. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT)\nB. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del)\nC. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del)\n8.12 We have heard the rival submissions made by the respective parties;\nwe have also perused the relevant materials available on record. The primary\ncontention of the assessee for the Assessment Years 2013-14 till 2015-16…

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 51/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 326/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 281/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 279/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…TA 37/2021 and 41/2021 in which it was held that the regular books of accounts cannot be treated as incriminating material. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is th…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 273/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…TA 37/2021 and 41/2021 in which it was held that the regular books of accounts cannot be treated as incriminating material. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is th…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 3, DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 272/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE 03, DELHI

ITA 271/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-03, NEW DELHI, DELHI vs. LUV RANJAN, GHAZIABAD

ITA 1845/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

…2021 and 41/2021 in which it was held\nthat the regular books of accounts cannot be treated as incriminating material.\nFurther in the following cases also it was held that statement recorded cannot be\nheld as incriminating material:\n\nA. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT)\nB. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del)\nC. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del)\n\n8.12 We have heard the rival submissions made by the respective parties;\nwe have also perused the relevant materials available on record. The primary\ncontention of the assessee for the Assessment Years 2013-14 till 2015-1…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 2951/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. BHUSHAN DUA, DELHI

ITA 2950/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, NEW DELHI, DELHI vs. SUPER CASSETTES INDUSTRIES PVT. LTD., DELHI

ITA 2756/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

SUPER CASSETTES INDUSTRIES PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 2714/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

SUPER CASSETTES INDUSTRIES PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-3, DELHI

ITA 2713/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. SUPER CASSETTES INDUSTRIES PRIVATE LIMITED, DELHI

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI vs. BHUSHAN DUA, NEW DELHI

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. BHUSHAN DUA, NEW DELHI

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

MOHIT GUPTA HUF,DELHI vs. ITO WARD 44(6), DELHI

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

CHETNA SUNDARAM,JANAK PURI DELHI vs. DCIT, CIRCLE 70(1), DELHI

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…erial. Further in the following cases also it was held that statement recorded cannot be held as incriminating material: 46 | P a g e 47 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta Vs DCIT 81 Taxmann.com 42 (Delhi ITAT) B. CIT Vs Harjeev Aggarwal 70 Taxmann.com 95 (Del) C. CIT Vs Sunil Aggarwal 64 Taxmann.com 107 (Del) 8.12 We have heard the rival submissions made by the respective parties; we have also perused the relevant materials available on record. The primary contention of the assessee for the Assessment Years 2013-14 till 2015-16 is…

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Super Cassettes Industries Pvt. Ltd. A. Ajay Gupta v. DCIT (81 Taxmann.com 42) — Cited in 23 Judgments | BharatTax