“search and seizure”

RAMESH RAJPAL HUF,NEW DELHI vs. DCIT CIRCLE 46(1), CIVIC CENTRE

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarramesh Rajpal Vs. Dcit Z-45, Phase 2 Okhal Circle 46(1) Industrial Area, New Civic Centre Delhi 110020 New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaahr 4142 Q Appellant .. Respondent

Undivided Family (HUF) and had filed its return of income on 24/02/1995 declaring a total income of Rs. 4,21,840/-. Subsequently, a search and seizure operation was conducted at the office premises of Shri Surender Modi, Shri Lalit Modi, Shri L. N. Goyal, Shri Ramesh Rajpal and others, during ... Ramesh Rajpal (HUF), filed a return of income for Assessment Year 1994-95 on 24.02.1995 declaring income of Rs. 4,21,840/-. Following search and seizure operations conducted on 17.11.1993 under Section 132, the Assessing Officer framed an assessment order dated 28.03.1997 under Section 143(3), assessing income

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD, MUMBAI

In the result, the appeal of the assessee in ITA No

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

hearing. 4. Brief facts of the case are that the assessee company is engaged in the real estate development business. There was search and seizure action on the assessee group by the Income tax department on 18.06.2015 during which various documents/evidence were found Page 2 of 19 ITA No. 3068/DEL/2022

SHALIMAR CORP LTD,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

hearing. 4. Brief facts of the case are that the assessee company is engaged in the real estate development business. There was search and seizure action on the assessee group by the Income tax department on 18.06.2015 during which various documents/evidence were found Page 2 of 19 ITA No. 3068/DEL/2022

ACIT, CENTRAL CIRCLE-8, NEW DELHI vs. DHEERAJ CHAUDHARY, NEW DELHI

In the result, the appeal filed by the Department of Revenue is dismissed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumaracit Vs. Sh. Dheeraj Chaudhary Central Circle-8 Flat No.1A Empire Estate, New Delhi Sultanpur, M.G. Road, New Delhi 110030 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaspk 9267 B Appellant .. Respondent

from turnover of Rs. 23,63,712/-, income from other sources at Rs. 3951/- and agricultural income of Rs. 1,83,000/-. A search and seizure operation u/s 132 of the Act was conducted on Karan Luthra group of assessees on 14.03.2014. Some incriminating documents/ information related to the assessee

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ntrading of merchandise particularly in health and food\nsupplements, nutraceutical products, household goods,\npersonal wellness, personal grooming & hygiene and other\nconsumer products. Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor ... nfavour of the Assessee and against the Revenue.”\n1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that\nduring search and seizure, there should be focus and concentration on\ncollection of evidence of income and no attempt should be made to\nobtain confession as to the undisclosed income

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ntrading of merchandise particularly in health and food\nsupplements, nutraceutical products, household goods,\npersonal wellness, personal grooming & hygiene and other\nconsumer products. Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor ... nfavour of the Assessee and against the Revenue.”\n1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that\nduring search and seizure, there should be focus and concentration on\ncollection of evidence of income and no attempt should be made to\nobtain confession as to the undisclosed income

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

trading of merchandise particularly in health and food supplements, nutraceutical products, household goods, personal wellness, personal grooming & hygiene and other consumer products. Search and seizure operation u/s 132 3 ITA-5515/Del/2025 & 13 others of the Income Tax Act, 1961 (the ‘Act’) was carried out in the case ... instruction No. 286/2/2003 IT(Inv) CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that CBDT vide instruction No. 286/2/2003 IT(Inv) during search and seizure, there should be focus and concentration on collection of evidence of income and no attempt should be made to obtain confession

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ntrading of merchandise particularly in health and food\nsupplements, nutraceutical products, household goods,\npersonal wellness, personal grooming & hygiene and other\nconsumer products. Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor ... nfavour of the Assessee and against the Revenue.”\n1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that\nduring search and seizure, there should be focus and concentration on\ncollection of evidence of income and no attempt should be made to\nobtain confession as to the undisclosed income

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

trading of merchandise particularly in health and food supplements, nutraceutical products, household goods, personal wellness, personal grooming & hygiene and other consumer products. Search and seizure operation u/s 132 3 ITA-5515/Del/2025 & 13 others of the Income Tax Act, 1961 (the ‘Act’) was carried out in the case ... instruction No. 286/2/2003 IT(Inv) CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that CBDT vide instruction No. 286/2/2003 IT(Inv) during search and seizure, there should be focus and concentration on collection of evidence of income and no attempt should be made to obtain confession

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ntrading of merchandise particularly in health and food\nsupplements, nutraceutical products, household goods,\npersonal wellness, personal grooming & hygiene and other\nconsumer products. Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor ... nfavour of the Assessee and against the Revenue.”\n1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that\nduring search and seizure, there should be focus and concentration on\ncollection of evidence of income and no attempt should be made to\nobtain confession as to the undisclosed income

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ntrading of merchandise particularly in health and food\nsupplements, nutraceutical products, household goods,\npersonal wellness, personal grooming & hygiene and other\nconsumer products. Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor ... nfavour of the Assessee and against the Revenue.”\n1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that\nduring search and seizure, there should be focus and concentration on\ncollection of evidence of income and no attempt should be made to\nobtain confession as to the undisclosed income

INDU GUPTA,DELHI vs. ACIT-CC1-6, DELHI

In the result, the appeal relating to assessment year 2015-16 filed by the assessee is allowed in the aforesaid manner

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar & Indu Gupta, Vs. Acit, Central Circle-16, 1576, Nai Basti, Jhandewalan Extn., S.P. Mukherjee Marg, New Delhi – 55 Delhi – 110009 (Pan : Abspg2526N) (Appellant) (Respondent) Assessee By : Shri Mohit Gupta, Ca & Shri Mirza Muhiuddin Baig, Ca Revenue By : Ms. Pooja Swaroop, Cit(Dr) Date Of Hearing : 26.02.2026 Date Of Order : 20.03.2026 Order Per S.Rifaur Rahman, Am: 1. These Appeals Are Filed By The Assessee Against The Respective Orders Of Ld. Pr. Commissioner Of Income-Tax Appeals-26, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] For Assessment Years 2015-16 & 2017-18 Respectively. Since The Issues Involved In These Appeals Are Inter-Connected, Hence, The Appeals Were Heard Together & Disposed Of By This Common Order For The Sake Of Convenience, By Dealing With The Facts Of Assessment Year 2015-16, Being The Lead Case. 2. During The Hearing, Ld. Ar Has Submitted That A Search & Seizure Action Was Conducted In The Case Of Rakesh Jain Group On 2.11.2017 Wherein M/S

dealing with the facts of assessment year 2015-16, being the lead case. 2. During the hearing, Ld. AR has submitted that a search and seizure action was conducted in the case of Rakesh Jain Group on 2.11.2017 wherein M/s 2 Nonand Rai Bhola Nath was also covered under search

MRS INDU GUPTA,DELHI vs. ACIT-CC-16, DELHI

In the result, the appeal relating to assessment year 2015-16 filed by the assessee is allowed in the aforesaid manner

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar & Indu Gupta, Vs. Acit, Central Circle-16, 1576, Nai Basti, Jhandewalan Extn., S.P. Mukherjee Marg, New Delhi – 55 Delhi – 110009 (Pan : Abspg2526N) (Appellant) (Respondent) Assessee By : Shri Mohit Gupta, Ca & Shri Mirza Muhiuddin Baig, Ca Revenue By : Ms. Pooja Swaroop, Cit(Dr) Date Of Hearing : 26.02.2026 Date Of Order : 20.03.2026 Order Per S.Rifaur Rahman, Am: 1. These Appeals Are Filed By The Assessee Against The Respective Orders Of Ld. Pr. Commissioner Of Income-Tax Appeals-26, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] For Assessment Years 2015-16 & 2017-18 Respectively. Since The Issues Involved In These Appeals Are Inter-Connected, Hence, The Appeals Were Heard Together & Disposed Of By This Common Order For The Sake Of Convenience, By Dealing With The Facts Of Assessment Year 2015-16, Being The Lead Case. 2. During The Hearing, Ld. Ar Has Submitted That A Search & Seizure Action Was Conducted In The Case Of Rakesh Jain Group On 2.11.2017 Wherein M/S

dealing with the facts of assessment year 2015-16, being the lead case. 2. During the hearing, Ld. AR has submitted that a search and seizure action was conducted in the case of Rakesh Jain Group on 2.11.2017 wherein M/s 2 Nonand Rai Bhola Nath was also covered under search

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

trading of merchandise particularly in health and food supplements, nutraceutical products, household goods, personal wellness, personal grooming & hygiene and other consumer products. Search and seizure operation u/s 132 3 ITA-5515/Del/2025 & 13 others of the Income Tax Act, 1961 (the ‘Act’) was carried out in the case ... instruction No. 286/2/2003 IT(Inv) CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that CBDT vide instruction No. 286/2/2003 IT(Inv) during search and seizure, there should be focus and concentration on collection of evidence of income and no attempt should be made to obtain confession

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ntrading of merchandise particularly in health and food\nsupplements, nutraceutical products, household goods,\npersonal wellness, personal grooming & hygiene and other\nconsumer products. Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor ... nfavour of the Assessee and against the Revenue.”\n1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that\nduring search and seizure, there should be focus and concentration on\ncollection of evidence of income and no attempt should be made to\nobtain confession as to the undisclosed income

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-05, DELHI

ntrading of merchandise particularly in health and food\nsupplements, nutraceutical products, household goods,\npersonal wellness, personal grooming & hygiene and other\nconsumer products. Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor ... nfavour of the Assessee and against the Revenue.”\n1.2 The CBDT vide instruction No. 286/2/2003 IT(Inv) has emphases that\nduring search and seizure, there should be focus and concentration on\ncollection of evidence of income and no attempt should be made to\nobtain confession as to the undisclosed income