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482 results for “reassessment u/s 147”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai521Delhi482Bangalore192Chennai156Hyderabad111Jaipur110Kolkata93Rajkot68Ahmedabad60Chandigarh45Patna39Surat39Pune39Guwahati35Visakhapatnam31Indore17Lucknow17Raipur15Nagpur15Amritsar14Jodhpur14Panaji6Agra5Cuttack4Allahabad3Ranchi2Kerala2Karnataka2Telangana2Dehradun1Uttarakhand1SC1

Key Topics

Section 148143Section 147128Addition to Income49Section 153A48Section 143(3)39Section 133A38Section 153C37Reassessment35Survey u/s 133A33

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2878/DEL/2022[2016-17]Status: DisposedITAT Delhi29 Sept 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

Showing 1–20 of 482 · Page 1 of 25

...
Section 13230
Section 6828
Search & Seizure23

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2879/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2881/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Sept 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2875/DEL/2022[2013-14]Status: DisposedITAT Delhi29 Sept 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2880/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2877/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2876/DEL/2022[2014-15]Status: DisposedITAT Delhi29 Sept 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

ACIT, NEW DELHI vs. M/S. QUALITY SALES PROMOTION PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue and the Cross Objection

ITA 5962/DEL/2016[2007-08]Status: DisposedITAT Delhi24 May 2018AY 2007-08

Bench: Shri R. K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2007-08 Acit, Central Circle- 30, Quality Sales Promotion Pvt. Ltd., New Delhi. 13, Ground Floor, Room No.5, Vs. B.B. Ganguli Street, Punarnava, Kolkata.

For Appellant: Shri Ajay Vohra, Sr. Adv
Section 127Section 132Section 133ASection 143(1)Section 143(3)Section 148

survey action u/s 133A of the Act on 14.11.2011, taken on oath, which is invalid, as there is no provision u/s 133A of the Act to record the statement on oath. Therefore, it is submitted by the AR that this alleged statement on oath cannot be considered as evidence against the appellant for action u/s

ACIT, NEW DELHI vs. M/S. PAVITRA TREXIM PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue and the Cross Objection

ITA 5959/DEL/2016[2007-08]Status: DisposedITAT Delhi24 May 2018AY 2007-08

Bench: Shri R. K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2007-08 Acit, Central Circle- 30, Pavitra Trexim Pvt. Ltd., New Delhi. 13, Ground Floor, Room No.5, Vs. B.B. Ganguli Street, Punarnava, Kolkata.

For Appellant: Shri Ajay Vohra, Sr. Adv
Section 127Section 132Section 133ASection 143(1)Section 143(3)Section 148

survey action u/s 133A of the Act on 14.11.2011, taken on oath, which is invalid, as there is no provision u/s 133A of the Act to record the statement on oath. Therefore, it is submitted by the AR that this alleged statement on oath cannot be considered as evidence against the appellant for action u/s

DDIT, NOIDA vs. M/S. PT L.P. DISPLAY INDONESIA, INDONESIA

In the result, appeals of the assessee of PT

ITA 1887/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case of LGEIL and Honda Motors Co. Ltd.(supra). However, before referring to the said proceedings, we refer to judgement of the Hon’ble Supreme Court in the Principal Officer, Honda Access Asia and Oceania Co.Ltd. vs ADIT

DDIT, NOIDA vs. M/S. PT L.P. DISPLAY INDONESIA, INDONESIA

In the result, appeals of the assessee of PT

ITA 1888/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case of LGEIL and Honda Motors Co. Ltd.(supra). However, before referring to the said proceedings, we refer to judgement of the Hon’ble Supreme Court in the Principal Officer, Honda Access Asia and Oceania Co.Ltd. vs ADIT

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1847/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Oct 2020AY 2006-07

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case of LGEIL and Honda Motors Co. Ltd.(supra). However, before referring to the said proceedings, we refer to judgement of the Hon’ble Supreme Court in the Principal Officer, Honda Access Asia and Oceania Co.Ltd. vs ADIT

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1846/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case of LGEIL and Honda Motors Co. Ltd.(supra). However, before referring to the said proceedings, we refer to judgement of the Hon’ble Supreme Court in the Principal Officer, Honda Access Asia and Oceania Co.Ltd. vs ADIT

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1845/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case of LGEIL and Honda Motors Co. Ltd.(supra). However, before referring to the said proceedings, we refer to judgement of the Hon’ble Supreme Court in the Principal Officer, Honda Access Asia and Oceania Co.Ltd. vs ADIT

DCIT, NEW DELHI vs. M/S CHOTTI LEASING & FINANCE PVT. LTD.,, NEW DELHI

In the result, the appeals filed by the Revenue in ITA No

ITA 6212/DEL/2015[2008-09]Status: DisposedITAT Delhi23 Jan 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

survey, u/s 133A at the office premises of Agarwal Vishwanath & Associates, Shushre Securities Pvt. Ltd., Shrey Infradevelopers Pvt. Ltd. and others situated at 2-D, MIG DDA Flat, Gulabi Bagh, Delhi. The documents were impounded u/s 133A and were not seized u/s 132. At this stage, a reference is made to the provisions of section 153C which

DCIT, NEW DELHI vs. M/S CHOTTI LEASING & FINANCE PVT. LTD.,, NEW DELHI

In the result, the appeals filed by the Revenue in ITA No

ITA 6213/DEL/2015[2009-10]Status: DisposedITAT Delhi23 Jan 2023AY 2009-10

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

survey, u/s 133A at the office premises of Agarwal Vishwanath & Associates, Shushre Securities Pvt. Ltd., Shrey Infradevelopers Pvt. Ltd. and others situated at 2-D, MIG DDA Flat, Gulabi Bagh, Delhi. The documents were impounded u/s 133A and were not seized u/s 132. At this stage, a reference is made to the provisions of section 153C which

DCIT, NEW DELHI vs. M/S CHOTTI LEASING & FINANCE PVT. LTD.,, NEW DELHI

In the result, the appeals filed by the Revenue in ITA No

ITA 6214/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jan 2023AY 2010-11

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

survey, u/s 133A at the office premises of Agarwal Vishwanath & Associates, Shushre Securities Pvt. Ltd., Shrey Infradevelopers Pvt. Ltd. and others situated at 2-D, MIG DDA Flat, Gulabi Bagh, Delhi. The documents were impounded u/s 133A and were not seized u/s 132. At this stage, a reference is made to the provisions of section 153C which

DCIT, NEW DELHI vs. M/S CHOTTI LEASING & FINANCE PVT. LTD.,, NEW DELHI

In the result, the appeals filed by the Revenue in ITA No

ITA 6211/DEL/2015[2007-08]Status: DisposedITAT Delhi23 Jan 2023AY 2007-08

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 147Section 250Section 4

survey, u/s 133A at the office premises of Agarwal Vishwanath & Associates, Shushre Securities Pvt. Ltd., Shrey Infradevelopers Pvt. Ltd. and others situated at 2-D, MIG DDA Flat, Gulabi Bagh, Delhi. The documents were impounded u/s 133A and were not seized u/s 132. At this stage, a reference is made to the provisions of section 153C which

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3931/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Oct 2018AY 2004-05

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

ITA 3932/DEL/2015[2005-06]Status: DisposedITAT Delhi15 Oct 2018AY 2005-06

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Shivir Bajaj, CAFor Respondent: Shri S.S.Rana, CIT DR
Section 133Section 133ASection 271

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According