JCIT(OSD), JHANDEWALAN vs. NARENDRA AGGARWAL, FARIDABAD
In the result, the appeal filed by the Revenue is dismissed
ITA 1017/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16
Bench: Shri Sudhir Kumar & Shri Manish Agarwaljcit (Osd), Jhandewalan, Vs. Narendra Aggarwal, Delhi H.No. 467, Sector-21-A, Fardidabad, Haryana (Pan: Aagpa1441D) (Appellant) (Respondent) Assessee By : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, Ca & Deepesh Garg, Adv. Revenue By : Ms. Amisha S. Gupt, Cit Dr Date Of Hearing : 04.11.2025 Date Of Order : 19.12.2025 O R D E R Per Sudhir Kumar, Jm :
For Appellant: Dr.Rakesh Gupta, Adv., Sh. Somil AgarwalFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 132Section 139(1)Section 143(3)Section 153CSection 263Section 68
2) Notwithstanding anything contained in section 139, section 147, section 148. section 149, section 151 and section 153. where the Assessing Officer is satisfied that.— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained
