Charu Shekhar Gupta vs. ACIT, Central Circle-3, New Delhi

Parties Involved

Facts Summary

The instant batch of seven cases involves the single assessee, namely, Sh. Charu Shekhar Gupta. The cases involve various assessment years and proceedings under different sections of the Income Tax Act. The assessee's appeals challenge the correctness of the Assessing Officer’s relevant assessments and the consequential penalties levied.…

Legal Issues

• 1. Correctness of the Assessing Officer’s relevant assessments for want of any incriminating material found/seized during the search.
• 2. Deletion of the impugned penalties levied by the Assessing Officer.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• ITA No.889/Del/2025 along with C.O. No.259/Del/2025, ITA No.998/Del/2025 along with C.O. No.260/Del/2025, ITA No.1012/Del/2025 along with C.O. No.261/Del/2025, ITA No.1014/Del/2025 along with C.O. No.262/Del/2025, ITA No.1015/Del/2025 along with C.O. No.263/Del/2025

  Delhi Bench benchAY 2010-11, 2016-17, 2017-18, 2018-19, 2019-20Dismissed

• ITA No.1710/Del/2024 & ITA No.1652/Del/2024 with C.O. No. 22/Del/2025

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  Delhi ‘F’ Bench benchAY 2015-16Partly Allowed