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$-, HIGH COURT OF DELHI 1.
ITA 689/2015
PR. CIT-i Appellant
Through Mr.N.K. Sahni, Senior Standing counsel with Mr.Nitin Gulati, Junior Standing Counsel.
ITA 689/2015
PR. CIT-i Appellant
Through Mr.N.K. Sahni, Senior Standing counsel with Mr.Nitin Gulati, Junior Standing Counsel.
VERSUS
UMA SINGAL Respondent
Through:
Through:
WITH
ITA 690/2015
PR. CIT(C)-i Appellant
PR. CIT(C)-i Appellant
VERSUS
BRIJ BHUSHAN SINGAL Respondent
Through
Through
WITH
ITA 691/2015
PR. CIT(C)-i Appellant
PR. CIT(C)-i Appellant
VERSUS
ITA No. 689/2015 Connected batch 2015:DHC:11730-DB
BRIJ BHUSHAN SINGAL . Respondent
Through
BRIJ BHUSHAN SINGAL . Respondent
Through
WITH
ITA 692/2015
PR.CIT Appellant
PR.CIT Appellant
VERSUS
UMA SINGAL .....Respondent
Through
Through
WITH
ITA 693/2015
PR. CIT Appellant
PR. CIT Appellant
VERSUS
M/S BHUSHAN ENERGY LTD Respondent
Through
Through
WITH
ITA 694/2015
PR CIT .....Appellant
Through Mr.N.K. Sahni, Senior Standing Counsel
PR CIT .....Appellant
Through Mr.N.K. Sahni, Senior Standing Counsel
VERSUS
NEERAJ SINGAL Respondent (J37
Through AND 7.
Through AND 7.
ITA 744/2015
PR.CIT Appellant
PR.CIT Appellant
VERSUS
BRIJ BHUSHAN SINGAL Respondent
Through
Through
CORAM:
HON'BLE DR. JUSTICE S.MURALIDHAR
HON'BLE MR. JUSTICE VIBHU BAKHRU OP 1) VP 05.10.2015
HON'BLE MR. JUSTICE VIBHU BAKHRU OP 1) VP 05.10.2015
CM 18306/2015 in ITA 689/2015
CM 18308/2015 in ITA 690/2015
CM 18309/2015 in ITA. 691/2015
CM 18313/2015 in ITA 692/2015
CM 18314/2015 in ITA 694/2015
CM 21185/2015 in ITA 744/2015
Allowed, subject to all just exceptions.
The applications stand disposed of.
Allowed, subject to all just exceptions.
The applications stand disposed of.
ITA 689/2015
ITA 690/2015
ITA 691/2015
ITA 692/2015
ITA 693/2015
ITA 694/2015
ITA 744/2015
These appeals are directed against the common impugned order dated
17th February, 2015 passed by the ITAT in ITA No. 248 1IDEL/2013 for the
Assessment Year 2004-05, 2005-06 and 2007-08.
The question concerns the deletion of additions made by the Assessing
Officer on account of unexplained credits received by the Assessee as accommodation entries from Mr S.K. Gupta through his entity namely MIs
Sino Credits (P) Limited.
The ITAT in the impugned order affirmed the order of the CIT (A) deleting the addition on two grounds, one of which was that although reliance was placed on the statement of Mr S.K. Gupta neither was a copy of the said statement given to the Assessee nor was the Assessee given an opportunity to cross-examine Mr S.K. Gupta. This factual finding has been unable to be controverted by the Revenue by bringing on record any material.
Consequently, no substantial question of law arises.
The appeals are dismissed. f ~ S.MURALIDHAR, J
VIBHU BAKHRU, J OCTOBER 05, 2015 pkv
These appeals are directed against the common impugned order dated
17th February, 2015 passed by the ITAT in ITA No. 248 1IDEL/2013 for the
Assessment Year 2004-05, 2005-06 and 2007-08.
The question concerns the deletion of additions made by the Assessing
Officer on account of unexplained credits received by the Assessee as accommodation entries from Mr S.K. Gupta through his entity namely MIs
Sino Credits (P) Limited.
The ITAT in the impugned order affirmed the order of the CIT (A) deleting the addition on two grounds, one of which was that although reliance was placed on the statement of Mr S.K. Gupta neither was a copy of the said statement given to the Assessee nor was the Assessee given an opportunity to cross-examine Mr S.K. Gupta. This factual finding has been unable to be controverted by the Revenue by bringing on record any material.
Consequently, no substantial question of law arises.
The appeals are dismissed. f ~ S.MURALIDHAR, J
VIBHU BAKHRU, J OCTOBER 05, 2015 pkv
JUDGMENT