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

81 Taxmann.com 42High Court#5086 most cited

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

Incriminating material is required for additions in unabated assessment years. Statements recorded cannot be treated as incriminating material.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 · unabated years · incriminating material · statement recorded · assessment years

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

Devender Kumar, Rohtak vs. ITO, Ward 1, Rohtak

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 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…

ACIT, New Delhi vs. Smt. Shashi Mehta, New Delhi

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

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…

Paramasivam Mahalingam, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

ITA 281/DEL/2020[2014-15]Status: DisposedITAT Delhi17 Jan 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…