TARSEM GARG,AMBALA CANTT vs. PR.CIT, CENTRAL , GURUGRAM
ITA 2480/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Aug 2019AY 2012-13
Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16
For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263
Bogus expenditure- mess charges
11. FDR –loan – IP Garg
ITA Nos. 2475 to 2483 & 1594 to 1600/Del/2019
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7. A search & seizure operation u/s 132 and survey operation u/s 133A were conducted at the premises of M/s Maharishi Markandeshwar
University Trust group of cases, Mullana and their trustees on 31.10.2014. 8. The following persons are trustees of the assessee trust