ITAT Delhi Bench

M/S KRVM JEWELS,NEW DELHI vs INCOME TAX OFFICER , DELHI

SHRI S RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

SARABJEET SINGH BEDI,NEW DELHI vs DCIT, CENTRAL CIRCLE 20, DELHI

SHRI S RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, NEW DELHI, DELHI vs AVTAR SINGH KOCHAR, HARYANA

JSP PROJECTS (P) LTD,DELHI vs DCIT, CENTRAL CIRCLE-13, DELHI/SOUTH DELHI

SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

PRAHLAD SINGH,SONEPAT vs PCIT, ROHTAK, SONEPAT

SHRI MAHAVIR SINGH (Vice President), SHRI AMITABH SHUKLA (Accountant Member)

T.C. AGRO FOOD INDUSTRIES,KARNAL vs THE INCOME TAX OFFICER, WARD-1, KARNAL

Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla (Accountant Member)

RAKESH DIVEDI,DELHI vs INCOME TAX OFFICER, WARD 43(6), DELHI, DELHI

SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

SANJEEV JAI NARAIN AEREN,DELHI vs ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE-4,, NEW DELHI

SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

SANJEEV JAI NARAIN AEREN,DELHI vs ADDL. COMMISSIONER OF INCOME TAX, CENTRAL RANGE - 04,, DELHI

SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

SANJEEV JAI NARAIN AEREN,DELHI vs ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

ld. CIT (A)-26 and no quantum appeal was pending before first appellate authority for AY 2016-17. The issue raised by the assessee in appeals before us are, the assessment was completed on 3 29.12.2022 and Addl. Commissioner of Income-tax, Central Range 04, Delhi passed the penalty order on 30.01.2024, therefore, the penalty order passed by the Assessing Officer is barred by limitation for imposition of the penalty. In this regard, he relied on the following case laws :- (i)

SANJEEV JAI NARAIN AEREN,DELHI vs ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4, DELHI

SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

SANJEEV JAI NARAIN AEREN,DELHI vs ADDITIONAL COMMISSIONER OF INCOME TAX, DELHI

SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

SANJEEV JAI NARAIN AEREN,DELHI vs ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4, DELHI

SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

SANJEEV JAI NARAIN AEREN,DELHI vs ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

SANJEEV JAI NARAIN AEREN,DELHI vs ADDITIONAL COMMISSIONER OF INCOME TAX CENTRAL RANGE-4,, DELHI

SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

AVTAR SINGH KOCHAR,ROHTAK vs DCIT,CENTRAL CIRCLE-25, DELHI

RAVINDRA KUMAR GUPTA,GHAZIABAD vs DCIT, CIRCLE 5(3)(1), G B NAGAR, G B NAGAR

SHRI S RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

M/S AGRICO ORGANICS LTD.,PITAMPURA, NEW DELHI vs DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

HARJEET KAUR,UTTAR PRADESH vs CIRCLE 5(1)(1), G B NAGAR, UTTAR PRADESH

SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

GYAN ENTERPRISES PRIVATE LIMITED ,NEW DELHI vs ACIT CIRCLE 10(2) , NEW DELHI