Vasantlal & Co. v. CIT

256 ITR 536High Court2012#1454 most cited

What is Vasantlal & Co. v. CIT authority for?

If an Assessing Officer (AO) relies on material gathered from private inquiries or behind the assessee's back, such material must be disclosed to the assessee, and cross-examination must be permitted to uphold the principles of natural justice.

78

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

Vasantlal & Co. v. CIT · Rameshwarlal Mali vs. CIT · 256 ITR 536 · private enquiries · undisclosed material · natural justice · cross examination · accommodation entries · unsecured loans

Sections most often in play

Section 1961Section 147Section 148Section 68Section 133(6)Section 142(1)Section 131Section 143(3)

Issues it is cited on

principal chief commissioner of income-taxpeak credit theorythird party informationfaceless assessment schemesection 120borrowed satisfactionsection 2(14)section 151aorder under section 148a(d)source of sourceon-moneysection 69b

Judgments citing Vasantlal & Co. v. CIT

Shri Sunder Das Sonkia, Jaipur vs. ITO, Ward 1(2), Jaipur

In the result, the appeal of the assessee is allowed partly and the appeal of the Revenue is dismissed

ITA 1383/JPR/2019[2010-11]Status: DisposedITAT Jaipur18 Jan 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1383/Jp/2019 Assessment Year: 2010-11 Shri Sunder Das Sonkia, Cuke I.T.O., Vs. Sonkia Bhawan, Sms, Highway, Ward-1(2), Jaipur. Jaipur. Pan No.: Akhps 7413 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 09/Jp/2020 Assessment Year: 2010-11 I.T.O., Cuke Shri Sunder Das Sonkhiya, Vs. Ward-1(2), Prop.- M/S Naveen Jewellers, Jaipur. Sonkhiya Bhawan, Chaura Rasta, Jaipur. Pan No.: Akhps 7413 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri S.R. Sharma (Ca) & Shri Rajnikant Bhatra (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeal Filed By The Assessee & The Cross Appeal Filed By The Revenue Arise Against The Order Of The Ld. Cit(A)-4, Jaipur Dated 08/11/2019 For The A.Y. 2010-11. The Grounds Taken By The Assessee & The Revenue Are As Under:

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 132Section 143Section 143(3)Section 145(3)Section 147Section 148

…ination of said persons to 8 ITA 1383/JP/2019 & 09/JP/2020_ Sh. Sunder Das Sonkia Vs ITO assessee will not vitiate the value of alleged evidence in the form of statement of Director, relying upon the judgment of Rajasthan High Court Rameshwar Lal Mali Vs. CIT 256 ITR 536 is no a correct interpretation of law for the reasons that it is on different facts and circumstances of the facts of assessee’s case. The assessee further submits that the right to cross examine the third party whose statement is relied by department is principle of natural justice and its denial is violation thereof. The Hon'ble Apex Court in c…

Income Tax Officer, Ward-1, Beawar vs. M/S Shephali Hotels & Resorts Pvt. Ltd., Beawar

In the result, the appeal of the Revenue is dismissed

ITA 1224/JPR/2018[2012-13]Status: DisposedITAT Jaipur05 Mar 2020AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1224/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Ito M/S. Shephali Hotels & Resorts Pvt. Ltd Vs. Ward- 1 14-A, Ashirwad Bhawan Beawar Champa Nagar, Beawar Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aamcs 9146 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri A.K. Mehla, Jcit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Prakul Khurana, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 21/02/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 05 /03/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Revenue Is Directed Against The Order Of Ld. Cit(A), Ajmer Dated 01-08-2018 For The Assessment Year 2010-11. The Revenue Has Raised The Following Grounds. ‘’In View Of The Facts & Circumstances Of The Case, The Ld. Cit(A), Ajmer Has Erred In:- 1. Deleting Addition Of Rs. 21,5,00,000/- Made On Account Of Bogus Share Application Money Received

For Appellant: Shri Prakul Khurana, CAFor Respondent: Shri A.K. Mehla, JCIT-DR fu/kZkfjrh dh vksj ls@
Section 133(6)Section 142(1)Section 68

…3. Deleting addition of Rs. 2,15,00,000/- on account of bogus share application money received from various paper companies disregarding the decision rendered by the Hon'ble Jurisdictiona High Court of Rajasthan in the case of Rameshwar Lal Mali vs CIT [2012] 256 ITR 536 (Raj) while placing reliance on unconnected case Andman Timber Industries vs Commissioner of Central Excise.’’ 2.1 The assessee is a company and engaged in the business of Hotels & Resorts. The assessee filed its return of income on 30-03-2013 declaring total income of Rs. 88,350/-. During the course of scrutiny assessment, 3 ITO, Ward- 1, B…

Mrs. Renu Sehgal, Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143Section 143(3)Section 153Section 153ASection 51Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 837/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke The ACIT Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEPPS 3048 M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 708 & 709 JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2015-16 cuke Mrs. Renu Sehga…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 205/JPR/2019[2014-15]Status: DisposedITAT Jaipur08 Aug 2019AY 2014-15
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…ACIT the assessee were held to be not reliable. After considering the decision of the Hon’ble Gujarat High Court in the case of Sanjay Oilcake Industries Vs CIT (2008) 10 DTR 153 (Guj) and other judicial pronouncement in the case of Rameshwal Lal mali Vs CIT 256 ITR 536 (Raj), the A.O. disallowed 25% of alleged bogus purchases. 4. By the impugned order, the ld. CIT(A) has given substantial relief in the A.Y. 2009-10 to 2013-14. However, he has upheld part of the addition in these years and major addition was upheld in the A.Y. 2014-15. Against this order of the ld. CIT(A), the assessee is in further appeals bef…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 204/JPR/2019[2013-14]Status: DisposedITAT Jaipur08 Aug 2019AY 2013-14
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…ACIT the assessee were held to be not reliable. After considering the decision of the Hon’ble Gujarat High Court in the case of Sanjay Oilcake Industries Vs CIT (2008) 10 DTR 153 (Guj) and other judicial pronouncement in the case of Rameshwal Lal mali Vs CIT 256 ITR 536 (Raj), the A.O. disallowed 25% of alleged bogus purchases. 4. By the impugned order, the ld. CIT(A) has given substantial relief in the A.Y. 2009-10 to 2013-14. However, he has upheld part of the addition in these years and major addition was upheld in the A.Y. 2014-15. Against this order of the ld. CIT(A), the assessee is in further appeals bef…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 202/JPR/2019[2011-12]Status: DisposedITAT Jaipur08 Aug 2019AY 2011-12
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…ACIT the assessee were held to be not reliable. After considering the decision of the Hon’ble Gujarat High Court in the case of Sanjay Oilcake Industries Vs CIT (2008) 10 DTR 153 (Guj) and other judicial pronouncement in the case of Rameshwal Lal mali Vs CIT 256 ITR 536 (Raj), the A.O. disallowed 25% of alleged bogus purchases. 4. By the impugned order, the ld. CIT(A) has given substantial relief in the A.Y. 2009-10 to 2013-14. However, he has upheld part of the addition in these years and major addition was upheld in the A.Y. 2014-15. Against this order of the ld. CIT(A), the assessee is in further appeals bef…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 201/JPR/2019[2010-11]Status: DisposedITAT Jaipur08 Aug 2019AY 2010-11
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…ACIT the assessee were held to be not reliable. After considering the decision of the Hon’ble Gujarat High Court in the case of Sanjay Oilcake Industries Vs CIT (2008) 10 DTR 153 (Guj) and other judicial pronouncement in the case of Rameshwal Lal mali Vs CIT 256 ITR 536 (Raj), the A.O. disallowed 25% of alleged bogus purchases. 4. By the impugned order, the ld. CIT(A) has given substantial relief in the A.Y. 2009-10 to 2013-14. However, he has upheld part of the addition in these years and major addition was upheld in the A.Y. 2014-15. Against this order of the ld. CIT(A), the assessee is in further appeals bef…

M/S Diagold, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeals of the assessee for the Assessment Years

ITA 200/JPR/2019[2009-10]Status: DisposedITAT Jaipur08 Aug 2019AY 2009-10
For Appellant: Shri Rajiv Sogani &For Respondent: Shri Kailash Mangal (Addl.CIT)
Section 143(1)Section 147Section 148

…ACIT the assessee were held to be not reliable. After considering the decision of the Hon’ble Gujarat High Court in the case of Sanjay Oilcake Industries Vs CIT (2008) 10 DTR 153 (Guj) and other judicial pronouncement in the case of Rameshwal Lal mali Vs CIT 256 ITR 536 (Raj), the A.O. disallowed 25% of alleged bogus purchases. 4. By the impugned order, the ld. CIT(A) has given substantial relief in the A.Y. 2009-10 to 2013-14. However, he has upheld part of the addition in these years and major addition was upheld in the A.Y. 2014-15. Against this order of the ld. CIT(A), the assessee is in further appeals bef…

P Mittal Manufacturing Pvt. Ltd., New Delhi vs. ITO, Ward- 19(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6906/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Jul 2019AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Shri Anmol Sinha, Adv. & Sh. AshviniFor Respondent: Shri S.L. Anuragi, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC” : DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER ITA.No.6906/Del./2018 Assessment Years 2010-2011 M/S P.MITTAL MANUFACTURING INCOME TAX OFFICER, PVT. LTD., WARD 19(2), B-542, 2ND FLOOR, NEW FRIENDS vs. C.R. BUILDING, COLONY, NEW DELHI – 110 002 NEW DELHI (PAN: AAECP8061H) (Appellant) (Respondent) For Assessee : Shri Anmol Sinha, Adv. & Sh. Ashvini Kumar, Adv. For Revenue : Shri S.L. Anuragi, Sr. DR. ORDER This appeal is filed by the assessee against the impugned order of the Ld. CIT(A)-7, New Delhi, dated 24.8.2018 for the A.Y. 2010-11. 2. At the time…

Shri Rajendra Prasad Choudhary, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, appeal of the assessee is allowed

ITA 1496/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Jun 2019AY 2013-14
For Appellant: Shri Suchek Anchaliya &For Respondent: Shri Ashok Khanna (JCIT)
Section 143(3)Section 147

…e the ld. CIT(A) but the same was not considered and plea of the assessee was rejected. It was also submitted by the assessee before the ld. CIT(A) that the decision relied upon by the A.O. of the Hon’ble Rajasthan High Court in the case of Rameshwar Lal Mali 256 ITR 536 was passed in the year 2002 and the Kolkata High Court in the case of Mahendra N Chatterjee (1977) Tax LR 1754 in the year 1977, however, the Hon’ble Supreme Court’s decision in the case of Andaman Timber Industries (Supra) was passed in the year 2006. Therefore, the judgment of the Hon’ble Supreme Court is hold precedent and the assessee’s right…

Shri Rajendra Prasad Choudhary, Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, appeal of the assessee is allowed

ITA 1495/JPR/2018[2012-13]Status: DisposedITAT Jaipur12 Jun 2019AY 2012-13
For Appellant: Shri Suchek Anchaliya &For Respondent: Shri Ashok Khanna (JCIT)
Section 143(3)Section 147

…e the ld. CIT(A) but the same was not considered and plea of the assessee was rejected. It was also submitted by the assessee before the ld. CIT(A) that the decision relied upon by the A.O. of the Hon’ble Rajasthan High Court in the case of Rameshwar Lal Mali 256 ITR 536 was passed in the year 2002 and the Kolkata High Court in the case of Mahendra N Chatterjee (1977) Tax LR 1754 in the year 1977, however, the Hon’ble Supreme Court’s decision in the case of Andaman Timber Industries (Supra) was passed in the year 2006. Therefore, the judgment of the Hon’ble Supreme Court is hold precedent and the assessee’s right…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1205/JPR/2018[2011-12]Status: DisposedITAT Jaipur27 Mar 2019AY 2011-12
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

Deputy Commissioner of Income Tax, Central Circle, Kota vs. M/S. Agrasen Agro Industries Private Limited, Kota

ITA 1188/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

M/S. Agrasen Agro Industries Private Limited, Kota vs. Deputy Commissioner of Income Tax, Central Circle, Kota

ITA 1053/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Mar 2019AY 2010-11
Section 143(3)Section 153Section 153ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 1053/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2010-11 cuke M/s Agrasen Agro Industries Deputy Commissioner of Vs. Pvt. Ltd., Income Tax, Plot No. 6 and 7, C-Block, Central Circle, Room No. 2nd Multimetals Ltd. Campus, 212, Floor, C.R. Kansua Road, Large Scale Building, Rawat Bhata Industrial Area, Kota. Road, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: A…

Prity Gupta, Delhi vs. ITO, Ward- 32(5), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8245/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 AASHNA CAPITAL SERVICES (P) vs. ITO, WARD 1(2), LTD., NEW DELHI C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAHCA2030J) (Appellant) (Respondent) AY: 2015-16 NISHANK GUPTA, vs. ITO, WARD 32(5), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAEPG2238E) (Appellant) (Respondent) AY: 2015-16 PRITY GUPTA, vs. ITO, WARD 32(5), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AHEPG6510C) (Appellant) (Respondent) Assess…

Nishank Gupta, New Delhi vs. ITO, Ward- 32(5), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8244/DEL/2018[2015-16]Status: DisposedITAT Delhi05 Mar 2019AY 2015-16

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 AASHNA CAPITAL SERVICES (P) vs. ITO, WARD 1(2), LTD., NEW DELHI C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAHCA2030J) (Appellant) (Respondent) AY: 2015-16 NISHANK GUPTA, vs. ITO, WARD 32(5), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAEPG2238E) (Appellant) (Respondent) AY: 2015-16 PRITY GUPTA, vs. ITO, WARD 32(5), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AHEPG6510C) (Appellant) (Respondent) Assess…

Prem Rattan Gupta, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8223/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 SMT. KAMLESH RANI, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ALPR0483C) (Appellant) (Respondent) AY: 2014-15 VISHAL KASHYAP, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: BMYPK9851L) (Appellant) (Respondent) AY: 2014-15 PREM RATTAN GUPTA, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAEPG5856G) (Appellant) (Respondent) Assessee by :…

Vishal Kashyap, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8221/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 SMT. KAMLESH RANI, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ALPR0483C) (Appellant) (Respondent) AY: 2014-15 VISHAL KASHYAP, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: BMYPK9851L) (Appellant) (Respondent) AY: 2014-15 PREM RATTAN GUPTA, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAEPG5856G) (Appellant) (Respondent) Assessee by :…

Kamlesh Rani, New Delhi vs. ITO, Ward-39(1), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 8218/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 SMT. KAMLESH RANI, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: ALPR0483C) (Appellant) (Respondent) AY: 2014-15 VISHAL KASHYAP, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: BMYPK9851L) (Appellant) (Respondent) AY: 2014-15 PREM RATTAN GUPTA, vs. ITO, WARD 39(1), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAEPG5856G) (Appellant) (Respondent) Assessee by :…

Aashna Capital Services (P) Ltd., Gurgaon vs. ITO, Ward- 1(2), New Delhi

In the result, all the 03 appeals of the assessees are partly allowed

ITA 7710/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Mar 2019AY 2014-15

Bench: Shri H.S. Sidhuay: 2014-15 Aashna Capital Services (P) Vs. Ito, Ward 1(2), Ltd., New Delhi C/O Kapil Goel, Advocate, F-26/124, Sector-7, Rohini, Delhi (Pan: Aahca2030J) (Appellant) (Respondent) Ay: 2015-16 Nishank Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg2238E) (Appellant) (Respondent) Ay: 2015-16 Prity Gupta, Vs. Ito, Ward 32(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Ahepg6510C) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. S.L. Anuragi, Sr. DR
Section 1Section 10(38)Section 139Section 143(2)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘SMC’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AY: 2014-15 AASHNA CAPITAL SERVICES (P) vs. ITO, WARD 1(2), LTD., NEW DELHI C/O KAPIL GOEL, ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAHCA2030J) (Appellant) (Respondent) AY: 2015-16 NISHANK GUPTA, vs. ITO, WARD 32(5), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AAEPG2238E) (Appellant) (Respondent) AY: 2015-16 PRITY GUPTA, vs. ITO, WARD 32(5), C/O KAPIL GOEL, ADVOCATE, NEW DELHI F-26/124, SECTOR-7, ROHINI, DELHI (PAN: AHEPG6510C) (Appellant) (Respondent) Assess…