High Court of DelhiITA/231/2017

Principal Commissioner Of Income-Tax (Central)- 1 v. Devender Kumar Aggarwal

2017-04-11Hon'Ble Dr. Justice S.Muralidhar,Hon'Ble Mr. Justice Najmi Waziri3 pages

$~2-5 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

ITA 228/2017 principalCOMMISSIONEROF Anpellant income-tax (CENTRAL)-1 Through;Mr. SanjayKumarandMr. Dileep Shivpuri,Advocates.

+ versus DEVENDERKUMARAGGARWAL Through;Mr. ShaswatBajpaiandMr. Sharad Agarwal,Advocates.

WITH + ^.^JPTA229/2017&CM No. 12078/2017 PRINCIPALCOMMISSIONEROF Annellant Shivpuri,Advocates.

versus DEVENDERKUMARAGGARWAL, •••''

Through;Mr. ShaswatBajpaiandMr. Sharad Agarwal,Advocates.

r WITH + ITA230/2017i& CM No. 12079/2017 principalcommissionerof ADPellant Shivpuri,Advocates.

ITA 228/2017&connectedmatters By:AMULYA

versus DEVENDERKUMARAGGARWAL, Respondent Through:Mr. ShaswatBajpaiandMr. Sharad Agarwal, Advocates.

AND + ITA 231/2017 & CM No. 12080/2017 PRINCIPAL COMMISSIONER OF INCOME-TAX(CENTRAL)-1 Appellant Through;Mr. SanjayKumarandMr. Dileep Shivpuri, Advocates.

versus DEVENDERKUMAR AGGARWAL Respondent Through;Mr. ShaswatBajpaiandMr. Sharad Agarwal,Advocates.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE NAJMIWAZIRI

ORDER

o/„ 11.04.2017

1. These are appealsdirectedagainstthe order dated 30^'' September,2016 passed by the ITAT in ITA Nos, 3555 &3554/Del/2012and CrossObjectionNos. 309/Del/2012and 310/Del/2012for the AYs 2005-06and 2006-07.

2. The impugnedorderofthe ITATshowsthatit has followedthejudgment ofthisCourtin CITvs.KabulChawla380ITR573 inexaminingtheaction ^ ITA228/2017& connectedmatters

taken under Section 153C of tlie Income Tax Act, 1961 and deletingthe additionson accountofunaccountedsales and purchaseon the groundthat documentseized was of athird party.It has held that even on merits the addition was not justified.

3. The Courtis notpersuadedthatany substantialquestionoflaw arises.

4. The appealsandthe pendingapplicationsare dismissed. I smiiralidhar, j NAJMI WAZIRI, J APRIL 11,2017 kk ITA 228/2017&connectedmatters