CIT v. Kabul Chawla

The Pr. Commissioner of Income Tax -Central -1 vs. Anil Bhalla

Appeal is dismissed on the ground of

…eleted on the ground that since no incriminating material was found during the search conducted, the re-assessment could not be sustained. The learned CIT(A) had relied on the earlier decision of Court in Commissioner of Income Tax v. Kabul Chawla: (2016) 380 ITR 573. Aggrieved by the said decision, the Revenue had preferred an appeal before the learned ITAT, however, the learned ITAT had found no fault with the decision of learned CIT(A). 11. Concededly, the said issue is covered by the earlier decision of this Court in Commissioner of Income Tax v. Kabul Chawla (supra) which has been recently cited…

DCIT Cenral Circle - 8, New Delhi vs. Artline Vinimay Private Limited, New Delhi

In the result, the appeals of the Revenue are dismissed

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2012-13 Dy. Commissioner Of Artline Vinimay Private Income Tax, Vs. Limited, Central Circle-8, H.No. 8, Ground Floor, New Delhi Todarmal Lane, Bengali Market, New Delhi – 110 001 (Pan: Aacca5237E) (Appellant) (Respondent) Appellant By : Sh. Amit Goel, Ca & Sh. Pranav Yadav, Adv. Respondent By : Sh. N.K. Bansal, Sr. Dr Date Of Hearing : 08.10.2024 Date Of Pronouncement : 10.10.2024 Order

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER A.YR. : 2012-13 DY. COMMISSIONER OF ARTLINE VINIMAY PRIVATE INCOME TAX, VS. LIMITED, CENTRAL CIRCLE-8, H.NO. 8, GROUND FLOOR, NEW DELHI TODARMAL LANE, BENGALI MARKET, NEW DELHI – 110 001 (PAN: AACCA5237E) (APPELLANT) (RESPONDENT) Appellant by : Sh. Amit Goel, CA & Sh. Pranav Yadav, Adv. Respondent by : Sh. N.K. Bansal, Sr. DR Date of hearing : 08.10.2024 Date of pronouncement : 10.10.2024 ORDER PER SHAMIM YAHYA, AM : The Revenue has filed the instant appeal agai…