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1,624 results for “disallowance”+ Unexplained Investmentclear

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Key Topics

Addition to Income86 Section 6881 Section 143(3)54 Section 153A48 Section 14744 Disallowance42 Section 133(6)30 Section 69A25 Search & Seizure22 Section 132

DCIT, NEW DELHI vs. M/S PILOT INDUSTRIES LTD.,, NEW DELHI

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3263/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Nov 2021AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT

unexplained other investment and advances / receivables 18000000 x. Disallowance u/s 40A(3) 480238002 05. The CIT(A) deleted all the aforesaid

DCIT, NEW DELHI vs. M/S PILOT INDUSTRIES LTD.,, NEW DELHI

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3262/DEL/2016[2010-11]Status: DisposedITAT Delhi

Showing 1–20 of 1,624 · Page 1 of 82

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20

Section 143(2)19

Unexplained Cash Credit17

23 Nov 2021

AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT

Section 132

unexplained other investment and advances / receivables 18000000 x. Disallowance u/s 40A(3) 480238002 05. The CIT(A) deleted all the aforesaid

SMT. SHALINI GOYAL,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Revenue’s Appeals stand dismissed

ITA 466/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 142(1)Section 143(2)Section 153A

disallowances. i) Addition of Rs. 76,79,021/- on account of unexplained cash credits u/s. 68 of the I.T. Act, 1961. ii) Addition of Rs. 1,68,000/- on account of house hold expenses. iii) Addition of Rs. 3,70,121/- on account of unexplained investment

SMT. SHALINI GOYAL,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the Revenue’s Appeals stand dismissed

ITA 465/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 142(1)Section 143(2)Section 153A

disallowances. i) Addition of Rs. 76,79,021/- on account of unexplained cash credits u/s. 68 of the I.T. Act, 1961. ii) Addition of Rs. 1,68,000/- on account of house hold expenses. iii) Addition of Rs. 3,70,121/- on account of unexplained investment

DCIT, NEW DELHI vs. SMT. SHALINI GOYAL, DELHI

In the result, both the Revenue’s Appeals stand dismissed

ITA 399/DEL/2014[2010-11]Status: DisposedITAT Delhi19 May 2017AY 2010-11

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 142(1)Section 143(2)Section 153A

disallowances. i) Addition of Rs. 76,79,021/- on account of unexplained cash credits u/s. 68 of the I.T. Act, 1961. ii) Addition of Rs. 1,68,000/- on account of house hold expenses. iii) Addition of Rs. 3,70,121/- on account of unexplained investment

DCIT, NEW DELHI vs. SMT. SHALINI GOYAL, DELHI

In the result, both the Revenue’s Appeals stand dismissed

ITA 398/DEL/2014[2009-10]Status: DisposedITAT Delhi19 May 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 132Section 142(1)Section 143(2)Section 153A

disallowances. i) Addition of Rs. 76,79,021/- on account of unexplained cash credits u/s. 68 of the I.T. Act, 1961. ii) Addition of Rs. 1,68,000/- on account of house hold expenses. iii) Addition of Rs. 3,70,121/- on account of unexplained investment

PEARL VISION PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal is dismissed

ITA 3747/DEL/2016[2008-09]Status: DisposedITAT Delhi11 Nov 2019AY 2008-09

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Ms Sushma Singh, CIT DR

unexplained investment in the plant & machinery, when according to him there were no plant & machinery. 7. That on the facts of the case and under the law ,the Ld. A.O. has erred in making disallowance

PEARL VISION PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal is dismissed

ITA 3749/DEL/2016[2010-11]Status: DisposedITAT Delhi11 Nov 2019AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Ms Sushma Singh, CIT DR

unexplained investment in the plant & machinery, when according to him there were no plant & machinery. 7. That on the facts of the case and under the law ,the Ld. A.O. has erred in making disallowance

PEARL VISION PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal is dismissed

ITA 3746/DEL/2016[2007-08]Status: DisposedITAT Delhi11 Nov 2019AY 2007-08

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Ms Sushma Singh, CIT DR

unexplained investment in the plant & machinery, when according to him there were no plant & machinery. 7. That on the facts of the case and under the law ,the Ld. A.O. has erred in making disallowance

PEARL VISION PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal is dismissed

ITA 3745/DEL/2016[2006-07]Status: DisposedITAT Delhi11 Nov 2019AY 2006-07

Bench: Shri Prashant Maharishi & Shri K.N.Chary

For Appellant: NoneFor Respondent: Ms Sushma Singh, CIT DR

unexplained investment in the plant & machinery, when according to him there were no plant & machinery. 7. That on the facts of the case and under the law ,the Ld. A.O. has erred in making disallowance

DCIT, NEW DELHI vs. M/S. SINDHU TRADE LINKS LTD., NEW DELHI

The appeals are partly allowed for statistical purpose

ITA 2652/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Sept 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

disallowance of interest to Rs. 12,87,839/-. 5. That the Commissioner of Income Tax (Appeals) erred in law and on facts of the case in deleting the addition of Rs. 28,44,800/- made by A.O. on a/c of unexplained investment

M/S. SINDHU TRADE LINKS LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeals are partly allowed for statistical purpose

ITA 2429/DEL/2014[2009-10]Status: DisposedITAT Delhi11 Sept 2020AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

disallowance of interest to Rs. 12,87,839/-. 5. That the Commissioner of Income Tax (Appeals) erred in law and on facts of the case in deleting the addition of Rs. 28,44,800/- made by A.O. on a/c of unexplained investment

M/S. SINDHU TRADE LINKS LTD.,NEW DELHI vs. ADDL.CIT, NEW DELHI

The appeals are partly allowed for statistical purpose

ITA 2428/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Sept 2020AY 2008-09

Bench: Shri R. K. Panda & Ms Suchitra Kamblesindhu Trade Links Ltd. Vs Addl. Cit(A) 129, Transport Centre, New Range-8 Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Dcit Vs Sindhu Trade Links Ltd. Central Circle-21 129, Transport Centre, New New Delhi Rohtak Road (Appellant) Punjabi Bagh New Delhi Aaacs0447A (Respondent) Vs Sindhu Trade Links Ltd. Dcit 129, Transport Centre, New Circle-8(1) Rohtak Road New Delhi Punjabi Bagh New Delhi (Respondent) Aaacs0447A (Appellant) Appellant By Sh. Salil Kapoor, Adv Respondent By Sh. Saras Kumar, Sr. Dr Date Of Hearing 16.07.2020 Date Of Pronouncement 11.09.2020 Orders Dated 21/2/2014 For Assessment Year 2008-09 & 2009-10 Respectively Passed By Cit(A)’S-Xi, New Delhi.

Section 14ASection 2(22)Section 69

disallowance of interest to Rs. 12,87,839/-. 5. That the Commissioner of Income Tax (Appeals) erred in law and on facts of the case in deleting the addition of Rs. 28,44,800/- made by A.O. on a/c of unexplained investment

RAGHAV KUMAR,DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3214/DEL/2025[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 132Section 153CSection 69Section 69A

unexplained investment being cash investment and interest received thereon. On perusal of the assessment order and also discussed above, the additions are based on whatsapp chat found from the mobile phone of Mr. Parveen Kumar Jain and the reasoning is same as contained in the satisfaction note. The assessing officer has alleged that the appellant had made cash investment with

RAGHAV KUMAR,NEW DELHI vs. ACIT CENTRAL CIRCLE-29, NEW DELHI

In the result, the appeal filed by the assessee being ITA

ITA 3215/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri R.S. Singhvi, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 132Section 153CSection 69Section 69A

unexplained investment being cash investment and interest received thereon. On perusal of the assessment order and also discussed above, the additions are based on whatsapp chat found from the mobile phone of Mr. Parveen Kumar Jain and the reasoning is same as contained in the satisfaction note. The assessing officer has alleged that the appellant had made cash investment with

ITO, NEW DELHI vs. SH. SHYAMVIR SINGH, DELHI

In the result, the appeal of the Revenue is partly allowed for statistical

ITA 3033/DEL/2013[2009-10]Status: DisposedITAT Delhi26 Feb 2018AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

unexplained cash investment in this payment. Therefore no adverse inference was required to be drawn with respect to investment of Rs. 38,50,000/- in the purchase of the residential plot at Rohini. The addition of Rs. 38,50,000/- made on this account is therefore, deleted. 12. The ld. DR relied on the order of the Assessing Officer

KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

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

ITA 876/DEL/2018[2012-13]Status: DisposedITAT Delhi30 Apr 2024AY 2012-13

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance

KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

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

ITA 874/DEL/2018[2010-11]Status: FixedITAT Delhi30 Apr 2024AY 2010-11

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance

KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

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

ITA 873/DEL/2018[2009-10]Status: FixedITAT Delhi30 Apr 2024AY 2009-10

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance

KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

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

ITA 877/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Apr 2024AY 2013-14

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 132Section 143(3)Section 153ASection 54FSection 69

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance