CENTRAL 1 vs. MR. SRI CHAND GUPTA

5) of section 132 may be dealt with in the following manner, namely:— 2015:DHC:6083-DB ITA 18, 19 & 20 of 2002 Page 12 of 17 (i) The amount of the existing liability referred to in clause (iii) of the said sub-section and the amount of the liability determined on completion of the regular assessment or reassessment

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28 , NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

5. Reliance is placed on the decision of the Hon'ble Delhi High Court in case of Shiv Parkash Bansal vs Deputy Commissioner of Income Tax (2025). Relevant paras of the order have been reproduced as under: "... 15. The trigger for Section 153C is thus the discovery of documents or articles in the course of a search which pertain