Suresh Kumar Gupta v. ITO

14 TTJ 470Income Tax Appellate Tribunal#13437 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Issues it is cited on

section 55(2)section 139(9)section 49fresh tangible materialsection 55going concernvaluation of sharesfull value of considerationtransfer of capital assetindexed cost of acquisitiondate of transfersection 48

Judgments citing Suresh Kumar Gupta v. ITO

GAURAV DHANRAJGIR VERMA,GHAZIABAD vs. INCOME TAX OFFICE, GHAZIABAD

In the result, the appeal of the assessee is allowed for statistical purpose and the Stay Application of the assessee is dismissed

ITA 325/DEL/2024[2012-2013]Status: DisposedITAT Delhi10 May 2024AY 2012-2013

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. C. S. Aggarwal, Sr. Adv. &For Respondent: Sh. Vivek K. Upadhyay, Sr. DR
Section 131Section 147Section 44A

…f Income Tax Rules is only an aid to enable the CIT(A) to arrive at the truth of the matter in the appeal and is not intended for shut-out evidence which is relevant for purpose of deciding an appeal in a fair and just manner. (See Suresh Kumar Gupta vs. ITO, 14 TTJ 470 (Del.) 12. That the learned CIT(A) has failed to appreciate that in the circumstances of the case, the AO ought to have in any case issued the notices u/s 131 of the Act before having made the assessment and representing credits through account payee cheques in the bank account as per the mandate of the High Court of Allahabad in the case of Nathu…

ACIT, JAMMU vs. SH VIKRAMADITYA SINGH, JAMMU

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 269/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…

ACIT, CIR-II, JAMMU vs. SMT. YASHORAJYA LAXMI, JAMMU

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 268/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…

ACIT, JAMMU vs. DR KARAN SINGH, JAMMU

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 267/ASR/2007[1998-99\u005cu005cu005cu005cu005cu005cu005cu005c]Status: DisposedITAT Delhi24 Jan 2022

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…

ACIT, JAMMU vs. SH M.K. AJAT SHATRU, JAMMU

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 263/ASR/2003[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…

ANIL BHALLA,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the department is liable to be dismissed

ITA 3142/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Oct 2020AY 2013-14

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module)

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. D. K. Mishra, CIT DR
Section 131Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member (E-Court Module) ITA No. 2113/Del/2017 : Asstt. Year : 2007-08 ACIT, Vs Sh. Anil Bhalla, Central Circle-8, Farm No. 4, Hyde Park, Prakriti New Delhi Marg, Village-Sultanpur, Meharuli, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AEEPB9416N ITA No. 3142/Del/2017 : Asstt. Year : 2013-14 Sh. Anil Bhalla, Vs ACIT, Farm No. 4, Hyde Park, Prakriti Central Circle-8, Marg, Village-Sultanpur, Meharuli, New Delhi New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AFEPB9416N Ass…

ACIT, NEW DELHI vs. SHRI ANIL BHALLA, NEW DELHI

In the result, the appeal of the department is liable to be dismissed

ITA 2113/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Oct 2020AY 2007-08

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module)

For Appellant: Sh. C. S. Aggarwal, Sr. AdvFor Respondent: Sh. D. K. Mishra, CIT DR
Section 131Section 132Section 153ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Ms. Sushma Chowla, Vice President Dr. B. R. R. Kumar, Accountant Member (E-Court Module) ITA No. 2113/Del/2017 : Asstt. Year : 2007-08 ACIT, Vs Sh. Anil Bhalla, Central Circle-8, Farm No. 4, Hyde Park, Prakriti New Delhi Marg, Village-Sultanpur, Meharuli, New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AEEPB9416N ITA No. 3142/Del/2017 : Asstt. Year : 2013-14 Sh. Anil Bhalla, Vs ACIT, Farm No. 4, Hyde Park, Prakriti Central Circle-8, Marg, Village-Sultanpur, Meharuli, New Delhi New Delhi-110030 (APPELLANT) (RESPONDENT) PAN No. AFEPB9416N Ass…

Suresh Kumar Gupta v. ITO (14 TTJ 470) — Cited in 7 Judgments | BharatTax