“Section 67(2)”

Section References (mined)Section 67Section 67(2)4 judgments

ROHIT RASTOGI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

The appeal of the assessee is dismissed

ITA 2519/DEL/2024[2017-18]Status: DisposedITAT Delhi26 May 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

Section 127Section 132Section 132(4)Section 133ASection 139Section 143(2)Section 153ASection 67(2)Section 69ASection 69C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KHETTRA

ROHIT RASTOGI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

The appeal of the assessee is dismissed

ITA 2518/DEL/2024[2015-16]Status: DisposedITAT Delhi26 May 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

Section 127Section 132Section 132(4)Section 133ASection 139Section 143(2)Section 153ASection 67(2)Section 69ASection 69C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KHETTRA

ROHIT RASTOGI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

The appeal of the assessee is dismissed

ITA 2517/DEL/2024[2014-15]Status: DisposedITAT Delhi26 May 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

Section 127Section 132Section 132(4)Section 133ASection 139Section 143(2)Section 153ASection 67(2)Section 69ASection 69C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KHETTRA

TR PCHAMUTHU NOW KNOWN AS TR PAARIVENDHAR,CHENNAI vs. ACIT, CENTRAL CIRCLE-1(3), CHENNAI

In the result, the appeal filed by the assessee is partly allowed

ITA 231/CHNY/2023[1998-99]Status: DisposedITAT Chennai23 Feb 2024AY 1998-99

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT

Section 143(3)Section 148Section 68Section 69

been explained at all. The claim that it represents VDIS declaration is not acceptable as the same has become void as per section 67(2) of the Scheme. The credit remains unexplained and therefore, warrants addition u/s 68 of the Income-tax Act, 1961 for the failure of the assessee