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1 - 10 of 19 (0.42 seconds)Section 292C in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 132B in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Shri Girish Chaudhary, Director Of I.G. ... on 22 May, 2007
Ø CIT Vs Girish Chaudhary (2008) 296 ITR 619 (Del.)
Exl Service.Com (India) Pvt. Ltd., New ... vs Dcit (Ltu), New Delhi on 3 January, 2017
Vijay Kumar Aggarwal
In the instant case, it is also an admitted fact that during the
course of search no unaccounted stock or assets were found. It is also
noticed that in the assessee's case search took place on 09.12.2005
and the seized material was with the AO who issued notice u/s 153A
of the Act on 05.09.2007 but he did not make any enquiry during that
period i.e. between 09.12.2005 and 05.09.2007, to ascertain as to
whom the payments, if any, were made and how the assessee was
related to those payments. On the contrary, the assessee denied the
ownership of the document from the very beginning. We, therefore,
considering the totality of the facts and by keeping in view the ratio
laid down by the Hon'ble Jurisdictional High Court in the aforesaid
referred to decision of Pr. CIT Vs M/s Delco India Pvt. Ltd. (supra)
are of the view that the addition made by the AO and sustained by the
ld. CIT(A) was not justified. Accordingly, the same is deleted.
Section 133A in The Income Tax Act, 1961 [Entire Act]
Section 278D in The Income Tax Act, 1961 [Entire Act]
Section 69 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs S.M. Aggarwal on 28 March, 2007
Ø CIT Vs S. M. Aggarwal (2007) 293 ITR 43 (Del.)