“Income-tax Officer”

Mam Raj Chuni Lal, Delhi vs. ITO Ward-46(1), New Delhi

Appeal of the assessee is partly allowed

Bench: Shri Kul Bharatassessment Year: 2012-13

APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2012-13 M/s Mam Raj Chunni Lal, Vs Income-tax Officer, 5183, Lahori Gate, Ward-46 (1), New Delhi Delhi-110006. PAN- AAAFM9668A APPELLANT RESPONDENT Assessee represented by S/Shri Somil Agarwal Adv. & Sh. Shrey Jain

Kamal Kishore Sharma, Rewari vs. AO Ward-1, Rewari

The appeal is dismissed

Bench: Shri Kul Bharatassessment Year: 2011-12

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2011-12 Kamal Kishore Sharma Vs Income-tax Officer, 7392, Ram Gali, Rewari, Ward-1, Rewari, Haryana Haryana-123401 PAN- BRUPS0866E APPELLANT RESPONDENT Assessee represented by Shri Suresh Anand, CA Department represented

Om Prakash Arora, Ghaziabad vs. ITO, Ward 2(2)(1), Ghaziabad

Appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatassessment Year: 2017-18

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2017-18 Om Prakash Arora, Vs Income-tax Officer, B-96, Surya Nagar, Ward-2(2)(1), New Delhi. Ghaziabad PAN- AADPA0165H APPELLANT RESPONDENT Assessee represented by Shri Vishal Kalra, Adv. Department represented

Peacock Leasing P.Ltd, New Delhi vs. ITO, Ward 19(3), New Delhi

Appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatassessment Year: 2011-12

TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER Assessment Year: 2011-12 Peacock Leasing P. Ltd., Vs Income-tax Officer, First Floor 5A/10972 Gali No. 6, Ward-19(3), New Delhi. WEA Sat Nagar, New Delhi-110005. PAN- AACCP2532P APPELLANT RESPONDENT Assessee represented

Sanjay Gupta, Panipat vs. Pr, CIT, Rohtak

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

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

clear that the prerequisite for the exercise of jurisdiction by the Commissioner suo motu under it, is that the order of the Income-tax Officer is erroneous in so far as it is prejudicial to the interests of the Revenue. The Commissioner has to be satisfied of twin conditions, namely ... erroneous; and (ii) it is prejudicial to the interests of the Revenue. If one of them is absent--if the order of the Income-tax Officer is erroneous but is not prejudicial to the Revenue or if it is not erroneous but is prejudicial to the Revenue-- recourse cannot

Kaane Packaging (P) Ltd., New Delhi vs. ITO, Ward- 14(1), Delhi

In the result, appeal is allowed for statistical purposes

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2010-11 Kaane Packaging (P) Ltd., Versus Income-Tax Officer, 38/18, East Patel Nagar, Ward 14(1), Delhi. New Delhi. Pan: Aabcg0297P (Appellant) (Respondent)

DLEHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2010-11 Kaane Packaging (P) Ltd., Versus Income-tax Officer, 38/18, East Patel Nagar, Ward 14(1), Delhi. New Delhi. PAN: AABCG0297P (Appellant) (Respondent) Assessee by : Shri P.C. Yadav, Advocate Revenue by : Ms. Princy Singhla

DCIT, Circle- 25(1), New Delhi vs. Tepe Consultants Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

assessee. Besides, the creditors had also shown in the returns about the giving of the loan to the assessee. Strangely, the Income-tax Officer while making the assessment in respect of the three creditors above named accepted the returns. This itself will go to show that the amount received ... assessee was at least prima facie genuine. As the Income-tax Officer had accepted the returns of the three creditors it should go to mean that the amounts given by those creditors were also genuine. On going through the Tribunal's judgment, we find that the Tribunal observed thus

Taiyab Chaudhary S/O Yakub Chaudhary, Baghpat vs. ITO, Ghaziabad

In the result the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

travel outside the record, that is to say, the return made by the assessee and the assessment order passed by the Income-tax Officer with a view to finding out new sources of income, not disclosed in either. It is contended by the Commissioner of Income-tax that the word ... tax after following a special procedure. The assessee contends that the powers of the Appellate Assistant Commissioner extend to matters considered by the Income-tax Officer, and if a new source is to be considered, then the power of remand should be exercised. By the exercise of the power

Mr Amit Choudhary, Ghaziabad vs. ITO, New Delhi

Bench: Shri Anil Chaturvedi

ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2374/DEL/2015 Assessment Year: 2010-11 Amit Choudhary, A-24, Rampuri, Near Surya Nagar, Ghaziabad. PAN- ABOPC7568G Vs | Income-tax Officer, Ward 39(3), New Delhi. APPELLANT RESPONDENT Assessee represented by Shri Rakesh Sehgal, CA Department represented by Shri Kanv Bali, Sr. DR Date ... order dated 11.03.2013 u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred as the ITA No. 2374/Del/2015 “Act”), passed by the Income-tax Officer Ward-39(3), New Delhi (hereinafter referred in short as “Ld. AO”). 2. The assessee, an individual, is running a concern in the name

ACIT, Circle- 4(1), Gurgaon vs. Lemon Tree Land and Developers Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

travel outside the record, that is to say, the return made by the assessee and the assessment order passed by the Income-tax Officer with a view to finding out new sources of income, not disclosed in either. It is contended by the Commissioner of Income-tax that the word ... tax after following a special procedure. The assessee contends that the powers of the Appellate Assistant Commissioner extend to matters considered by the Income-tax Officer, and if a new source is to be considered, then the power of remand should be exercised. By the exercise of the power