AMIT GUPTA (HUF),NEW DELHI vs. ITO WARD - 31(4), NEW DELHI
In the result, all the appeals of the assessee are allowed
ITA 5475/DEL/2019[2011-12]Status: DisposedITAT Delhi26 May 2022AY 2011-12
Bench: Shri Challa Nagendra Prasad, S.M.C. आ.अ.सं./ I.T.A No. 5711/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 R. C. Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaghr9088D A N D आ.अ.सं./ I.T.A No. 7437/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Brijesh Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2833G A N D आ.अ.सं./ I.T.A No. 5474/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Bithal Nath Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aaehb2834G A N D आ.अ.सं./ I.T.A No. 5475/Del/2019. िनधा"रणवष"/Assessment Year: 2011-12 Amit Gupta (Huf) Income Tax Officer, बनाम C/O. Raj Kumar & Associates,Cas. Ward : 31 (4), Vs. L-7A(Lgf) South Extension,Part-Ii New Delhi. New Delhi – 110 049. Pan No. Aahha3209G
For Appellant: Shri J. P. Sharma, A. RFor Respondent: Shri Om Parkash, Sr. D. R
Section 10(38)Section 147Section 151Section 68Section 69C
bogus/accommodation entries provided by certain individuals/companies, without application of his own mind, he was not justified in invoking jurisdiction u/s 147 of the Act. It is pertinent to mention here that SLP filed by the Revenue against the above decision of the Hon’ble Delhi High
Court was dismissed by Hon’ble Supreme Court vide order dated
