Ishwar Chand Mittal, New Delhi ACIT Central Circle-25, New Delhi

Last updated: 17 December 2020

Court :
ITAT New Delhi

Brief :
With this appeal the assessee has challenged the correctness of the order of the CIT(A)-29, New Delhi dated 04.01.2019 pertaining to A.Y. 2011-12.

Citation :
ITA No.8706/DEL/2019

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH,
NEW DELH I

BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER

ITA No.8706/DEL/2019
[A.Y 2011-12]

Ishwar Chand Mittal
[Appellant]

Vs.

ACIT
139, Deepali Enclave, Pitampura Central Circle-25
New Delhi New Delhi
PAN No.AANPC8865A
[Respondent]

Appellant by : Sh. Gautam Jain, Advocate
Respondent by : Sh. M. Barnwal, Sr. DR
Date of Hearing : 20.08.2020
Date of Pronouncement : 25.08.2020

ORDER

PER N. K. BILLAIYA, AM:

1. With this appeal the assessee has challenged the correctness of the order of the CIT(A)-29, New Delhi dated 04.01.2019 pertaining to A.Y. 2011-12.

2. Vide ground No. 1 to 1.4 the assessee has challenged thejurisdiction of the AO in initiating the proceedings u/s.147 of theAct claiming that the reopening of the assessment was bad in law.

3. Vide ground No. 2 to 10 the assessee has challenged the additions made u/s. 68 of the Act on merits.

4. Representatives of both the sides were heard at length case record carefully perused with the assistance of the counsel we have considered the relevant documentary evidence brought on record.

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