ITO, NEW DELHI vs. SHRI BRIJ GOPAL CHAUHAN PROP., NOIDA

Bench: Shri Amit Shukla & Shri Prashant Maharishi

purchase of above property . Assessee submitted that the above payment of Rs. 46,26,000/- is made from over-draft account. This contention was rejected by the Assessing Officer as no further information was filed. Further addition of Rs. 8,000/- was made by disallowance under Section 80C of the Act. Thus the total income of the assessee was assessed

SHRI BRIJ GOPAL CHAUHAN,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

purchase of above property . Assessee submitted that the above payment of Rs. 46,26,000/- is made from over-draft account. This contention was rejected by the Assessing Officer as no further information was filed. Further addition of Rs. 8,000/- was made by disallowance under Section 80C of the Act. Thus the total income of the assessee was assessed

ITO, NEW DELHI vs. SH. BRIJ GOPAL CHAUHAN, DELHI

Bench: Sh. R.K. Panda & Sh. Sudhanshu Srivastavaassessment Year: 2010-11 Ito Brij Gopal Chauhan Ward- 60 (4), Room No.308- Vs A-7, Kondli F, Vikas Bhawan, I. P. Estate Delhi – 110096 New Delhi -110002 Pan Ahfpc5855M (Appellant) (Respondent)

purchase of Paints & Sanitary stores. He filed his return of income on 11.06.2010 declaring total income at Rs.4,62,460/-. The case was selected for scrutiny for the following reasons as mentioned by the Assessing Officer in the body of the assessment order :- 1. “Assessee has filed return of income for the A. Y. 2010-11 manually instead of filing

MEENA GUPTA,DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

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

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13]

section 153C r.w.s 144 of the Act at a total income of Rs.1,45,44,630/-. A search and seizure action was carried out on the Rama and Param Group and other related cases on 28.02.2014 at various residential and business premises. Certain incriminating documents relating to the assessee were found during the said search which pertain to the impugned