Anpellant v. Devenderkumaraggarwal

r $~2-5 *IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 228/2017 + principalCOMMISSIONEROFincome-tax (CENTRAL)-1 Anpellant Through;Mr. SanjayKumarandMr. DileepShivpuri,Advocates. versus DEVENDERKUMARAGGARWAL Through;Mr. ShaswatBajpaiandMr. SharadAgarwal,Advocates. WITH + ^.^JPTA229/2017&CM No. 12078/2017 PRINCIPALCOMMISSIONEROF Annellant Shivpuri,Advocates. versus DEVENDERKUMARAGGARWAL,•••''Through;Mr. ShaswatBajpaiandMr. SharadAgarwal,Advocates. WITH + ITA230/2017i& CM No. 12079/2017 principalcommissionerof ADPellant Shivpuri,Advocates. Page 1of3 ITA 228/2017&connectedmatters Signature Not Verified versus DEVENDERKUMARAGGARWAL,RespondentThrough:Mr. ShaswatBajpaiandMr. SharadAgarwal, Advocates. Respondent + AND ITA 231/2017 & CM No. 12080/2017 PRINCIPAL COMMISSIONER OFINCOME-TAX(CENTRAL)-1 (CENTRAL)-1AppellantThrough;Mr. SanjayKumarandMr. DileepShivpuri, Advocates. versus DEVENDERKUMAR AGGARWAL Respondent Through;Mr. ShaswatBajpaiandMr. SharadAgarwal,Advocates. CORAM:JUSTICE S.MURALIDHARJUSTICE NAJMIWAZIRI o/„ ORDER11.04.2017 1. These are appealsdirectedagainstthe order dated 30^'' September,2016passed by the ITAT in ITA Nos, 3555 &3554/Del/2012and Cross-ObjectionNos. 309/Del/2012and 310/Del/2012for the AYs 2005-06and2006-07. 2. The impugnedorderofthe ITATshowsthatit has followedthejudgmentofthisCourtin CITvs.KabulChawla380ITR573 inexaminingtheaction^Page 2 of 3ITA228/2017& connectedmatters I taken under Section 153C of tlie Income Tax Act, 1961 and deletingtheadditionson accountofunaccountedsales and purchaseon the groundthatdocumentseized was of athird party.It has held that even on merits theaddition was not justified. 3. The Courtis notpersuadedthatany substantialquestionoflaw arises. 4. The appealsandthe pendingapplicationsare dismissed. smiiralidhar,j NAJMI WAZIRI, J APRIL 11,2017 kk Page 3 of 3 ITA 228/2017&connectedmatters