TM) Vishnu Jaiswal v. CIT

357 ITR 146High Court2013#294 most cited

What is TM) Vishnu Jaiswal v. CIT authority for?

If the Assessing Officer has not conducted any investigation and thus has not discharged their burden of proof, any addition made by the AO is unsustainable and must be deleted.

272

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

Vishnu Jaiswal v. CIT · Assessing Officer burden of proof · no investigation by AO · addition unsustainable · deletion of addition · section 143(3)

Sections most often in play

Section 143(3)Section 153ASection 153DSection 14ASection 80ICSection 69BSection 132(1)Section 56(2)(x)

Issues it is cited on

section 115adsection 153a proceedingssection 2(1a)section 2(1)section 66section 60section 63section 2(14)(iii)section 131(1a)live linkretracted statementsection 80ic

Judgments citing TM) Vishnu Jaiswal v. CIT

ACIT, Central Circle- 13, New Delhi vs. Jpm Tools Ltd., New Delhi

ITA 7280/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle-13, New Delhi vs. Jjf Casting Ltd (Formerly Known As Jpm Renewable Energy Ltd), Delhi

ITA 7278/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6639/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, CC- 13, New Delhi vs. Jay Ace Technologies Ltd., New Delhi

ITA 6638/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle- 13, New Delhi vs. Jay Nikki Industries Ltd., New Delhi

ITA 6635/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6630/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6629/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6628/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6627/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle-13, New Delhi vs. Jay Iron & Steel Ltd., New Delhi

ITA 6626/DEL/2017[2008-09]Status: DisposedITAT Delhi23 Dec 2021AY 2008-09

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6625/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Dec 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6624/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Dec 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6623/DEL/2017[2010-11]Status: DisposedITAT Delhi23 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

ACIT, Central Circle- 13, New Delhi vs. Jay Auto Components Ltd., New Delhi

ITA 6622/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Dec 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

Section 132(1)Section 153A

…burden which lay upon the learned A.O. has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) PCIT vs Krishna Devi (Delhi HC) reported in 279 Taxman 148. b) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT c) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. d) [2014] 361 ITR 10 (Del) CIT vs. Gangeshwari Metal (P) Ltd. e) ITA No. 871/D/2010 A.Y. 2003-04 dated 25.05.2012 ITO vs. M/s Excellance Town Planner (P) Ltd. 47 ITA No.6627/Del./2017 and 15 other appeals f) ITA No. 1125/D/2012 A.Y. 2002-03 dated 01.06.2012 ITO vs. M/s Hi Tech Accurate Communication (P) Ltd. g) IT…

M/S. Kuvawala Drill Equip, Pune vs. Income-Tax Officer, Hq-6(2), Pune

In the result, appeal of the assessee in ITA No

ITA 2535/PUN/2017[2011-12]Status: DisposedITAT Pune26 Oct 2021AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri D.P ShroffFor Respondent: Shri Piyush Kumar Singh Yadav
Section 143(1)Section 147Section 69C

…t enquiry regarding these documentary evidences on record, in such scenario, the action of the Assessing Officer cannot be held to be justified. 10. We take guidance from the judgments of the Hon‟ble Delhi High Court in the case of CIT vs. Fair Finvest Ltd., 357 ITR 146 (Delhi) and CIT vs. Kamdhenu Steel & Alloys Ltd, 361 ITR 220 (Delhi). In Section 147 of the Act, the pre-requisite condition which can be said to be sine-qua nonest is that the Assessing Officer has „reason to believe‟ that the income chargeable to tax has escaped assessment. This has been held by the Hon‟ble Rajasthan High Court in the case of C…

M/S. Kuvawala Drill Equip, Pune vs. Income-Tax Officer, Hq-6(2), Pune

In the result, appeal of the assessee in ITA No

ITA 2534/PUN/2017[2010-11]Status: DisposedITAT Pune26 Oct 2021AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri D.P ShroffFor Respondent: Shri Piyush Kumar Singh Yadav
Section 143(1)Section 147Section 69C

…t enquiry regarding these documentary evidences on record, in such scenario, the action of the Assessing Officer cannot be held to be justified. 10. We take guidance from the judgments of the Hon‟ble Delhi High Court in the case of CIT vs. Fair Finvest Ltd., 357 ITR 146 (Delhi) and CIT vs. Kamdhenu Steel & Alloys Ltd, 361 ITR 220 (Delhi). In Section 147 of the Act, the pre-requisite condition which can be said to be sine-qua nonest is that the Assessing Officer has „reason to believe‟ that the income chargeable to tax has escaped assessment. This has been held by the Hon‟ble Rajasthan High Court in the case of C…

A.C.I.T., Circle-49(1), Kolkata vs. M/S Viswakarma Residency, Kolkata

Appeal is dismissed

ITA 255/KOL/2020[2016-17]Status: DisposedITAT Kolkata26 Oct 2021AY 2016-17

Bench: Shri Sanjay Garg & Dr. M.L.Meenaआयकर अपील सं.य/ Assessment Years:2016-17 बनाम / Acit, Cir-49(1), Kolkata M/S. Viswakarma Residency Uttarpan Complex, Ds-Iv, V/S. 2Nd Fl., Manicktala Civick Centre, Block-2 & 3, 2Nd Fl., Kolkata-700 054. Pan: Aaifv3279Q अपीलाथ" /Appellant ""यथ" /Respondent .. Hearing Through Video Conferencing अपीलाथ" क" ओर से/By Appellant Shri Manish Kanojia, Cit, Dr ""यथ" क" ओर से/By Respondent Shri S.M Surana, Advocate, Ar सुनवाई क" तार"ख/Date Of Hearing 04-08-2021 घोषणा क" तार"ख/Date Of Pronouncement 26-10-2021

Section 131Section 133(6)

…see has discharged its onus of providing genuineness, nature and source of the deposits, satisfactorily, addition rightly deleted. In the case of CIT v. Rhombus Intrnational Pvt. Ltd ITA No. 223/13: ITA No. 494/Del/2016, CIT v. Gangeshwari Metal p.Ltd (2014) 361 ITR 10, CIT v. Kamdhenu Steel & Alloys Ltd. SLP (CC) No. 15640 of 2012, dt. 17- 09-2012; CIT v. Harishbhai Raojibhai Patel HUF (2013) 219 Taxman 125 (mag). Distin guished CIT v. Empire Buitech (P) Ltd 366 ITR 110; Vam- Hi-Fashion Garments P. Ltd V. Asst CIT(2016) 151 TR(A) 408 (Del ‘ C’- Trib): 2016 Taxpub(DT) 1579(Del ‘ C’ -Trib), it has been held that…

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…DTR 217 (Delhi)(HC) iii) Pr. CIT v G. Pharma India Ltd.[2017] 384 ITR 147 (Delhi) (HC) iv) CIT vs. Insecticides (India) Ltd. (2013) 357 ITR 300 (Del.)(HC) v) CIT v/s Meenakshi Oversea’s Pvt Ltd (2017) 395 ITR 677(Del) (HC) vi) CIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (Del.)(HC) vii) Sarthak Securities Co. (P.) Ltd. vs. ITO (2010) 329 ITR 110 viii) PCIT v. Manzil Dineshkumar Shah[2018] 95 Taxmann.com 46 (Guj) HC) ix) Amar Jewellers Ltd. v. Dy. CIT (2018) 254 Taxman 384 (Guj. )(HC) x) Deepraj Hospital (P) Ltd. v. ITO, 41/AGRA/2017, AY: 2010-11 Dtd:01/06/2018 (Agra)(Trib) xi) ITO v. Reliance Corporation (2017) 5…

M/S Shivalika Realities P Ltd, Indore vs. ITO 5(1), Indore

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

…DTR 217 (Delhi)(HC) iii) Pr. CIT v G. Pharma India Ltd.[2017] 384 ITR 147 (Delhi) (HC) iv) CIT vs. Insecticides (India) Ltd. (2013) 357 ITR 300 (Del.)(HC) v) CIT v/s Meenakshi Oversea’s Pvt Ltd (2017) 395 ITR 677(Del) (HC) vi) CIT vs. Fair Invest Ltd. (2013) 357 ITR 146 (Del.)(HC) vii) Sarthak Securities Co. (P.) Ltd. vs. ITO (2010) 329 ITR 110 viii) PCIT v. Manzil Dineshkumar Shah[2018] 95 Taxmann.com 46 (Guj) HC) ix) Amar Jewellers Ltd. v. Dy. CIT (2018) 254 Taxman 384 (Guj. )(HC) x) Deepraj Hospital (P) Ltd. v. ITO, 41/AGRA/2017, AY: 2010-11 Dtd:01/06/2018 (Agra)(Trib) xi) ITO v. Reliance Corporation (2017) 5…

Shri Bhupinder Kumar Sekhari, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1767/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Sept 2021AY 2010-11

Bench: Shri G.S.Pannu & Shri Kul Bharat

…een carried out by the learned Assessing Officer and as such the burden which lay upon the learned A.O has not been discharged, as such, the addition so made is unsustainable and deserves to be deleted. a) 149 TTJ 165 ITAT (TM) Vishnu Jaiswal vs CIT b) [2013] 357 ITR 146 (Del) CIT vs. Fair Finvest Ltd. c) [2014]361 ITR 10 (Del) CIT h. Gangeshwari Metal (P.) Ltd. d) ITA No. 87I/D/2010 A.Y.2003-04 dated 25.05.2012 ITO vs. M/s Excellence Town Planner (P) Ltd. e) ITA No.1125/D/2012 A.Y 2002-03 dated 01.06.2012 ITO vs M/s Hi Tech Accurate Communication (P) Ltd. f) ITA No.1177/D/2012 A.Y.2002-03 dated 05.10.2012 ITO vs…