MAHUGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

income declared in the returns; and iv) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

income declared in the returns; and iv) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, the appeals filed by the Revenue for A

Bench: Shri R.K. Panda & Shri K.Narasimha

income on a/c of profit declared in 153A return) 2. Protective 8,95,00,000.00 17,73,84,049. 28,68,36,793.00 55,95,50,573.00 13,21,11,994.0 addition on 0 account of cash ITA Nos.4287 to 4289, 1499, 4290/Del/2018 received in OMASUM DELHI Account 3. Addition on - - 5,50,669.00 - - account of TDS

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, the appeals filed by the Revenue for A

Bench: Shri R.K. Panda & Shri K.Narasimha

income on a/c of profit declared in 153A return) 2. Protective 8,95,00,000.00 17,73,84,049. 28,68,36,793.00 55,95,50,573.00 13,21,11,994.0 addition on 0 account of cash ITA Nos.4287 to 4289, 1499, 4290/Del/2018 received in OMASUM DELHI Account 3. Addition on - - 5,50,669.00 - - account of TDS

DCIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue for A

Bench: Shri R.K. Panda & Shri K.Narasimha

income on a/c of profit declared in 153A return) 2. Protective 8,95,00,000.00 17,73,84,049. 28,68,36,793.00 55,95,50,573.00 13,21,11,994.0 addition on 0 account of cash ITA Nos.4287 to 4289, 1499, 4290/Del/2018 received in OMASUM DELHI Account 3. Addition on - - 5,50,669.00 - - account of TDS

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

MARUTI SUZUKI INDIA LIMITED,NEW DELHI vs. ACIT, SPL. RANGE-6, NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

Additional Commissioner of Income-Tax, Central Circle-1, Lucknow against the order of the Ld CIT (A) cancelling penalty u/s 271C of the act for the reason that there is no fault u/s 194A by assessee, and order based on which penalty is initiated is quashed on merits as well as on jurisdiction issue. Co of the assessee supports

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

Additional Commissioner of Income-Tax, Central Circle-1, Lucknow against the order of the Ld CIT (A) cancelling penalty u/s 271C of the act for the reason that there is no fault u/s 194A by assessee, and order based on which penalty is initiated is quashed on merits as well as on jurisdiction issue. Co of the assessee supports

INDIGO INFRAPROJECTS PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE 10(1), DELHI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri O.P.Kant[Assessment Year : 2019-20] Indigo Infraprojects Pvt.Ltd., Vs Acit, Wz-13, D/2, Opposite A-2, Circle-10(1), Gurudwara, Asaltpur, Janakpuri, Delhi. Delhi-110058. Pan-Aacci8551P Appellant Respondent Appellant By Shri Tarun Kandhari, Ca & Ms. Renu Suri, Ca Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 15.03.2023 Date Of Pronouncement 16.03.2023

TDS of Rs.9,94,719/- as per Section 1999 read with rule 37BA though the related income is properly declared in the Income Tax Return and was also appearing in previous Form 26AS of that earlier Assessment Year.” 4. Facts giving rise to the present appeal are that the assessee filed its return of income on 31.10.2019 declaring total income

HSCC (INDIA) LTD. ,NOIDA vs. ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI

In the result, the appeal of the assessee is allowed and appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumarhscc (India) Ltd, Vs. Add. Cit, E-6A, Sector-1, Noida, Special Range-4, Uttar Pradesh New Delhi (Appellant) (Respondent) Pan:Aaach0086N Add. Cit, Vs. Hscc (India) Ltd, Special Range-4, E-6A, Sector-1, New Delhi Noida, Uttar Pradesh (Appellant) (Respondent) Pan:Aaach0086N Assessee By : Shri Lakshay Gupta, Ca Revenue By: Shri Sandip Kumar Mishra, Sr. Dr Date Of Hearing 21/05/2024 Date Of Pronouncement 16/07/2024

addition of income of Rs.78,68,154/-(made by the AO on account of difference between the income as per books and interest income as per Form 26AS) on the ground that the said income belongs to the respective client/project accounts owned by the Government, has erred in not simultaneously directing the AO to deny credit of corresponding TDS

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HSCC (INDIA) LTD. , NOIDA

In the result, the appeal of the assessee is allowed and appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumarhscc (India) Ltd, Vs. Add. Cit, E-6A, Sector-1, Noida, Special Range-4, Uttar Pradesh New Delhi (Appellant) (Respondent) Pan:Aaach0086N Add. Cit, Vs. Hscc (India) Ltd, Special Range-4, E-6A, Sector-1, New Delhi Noida, Uttar Pradesh (Appellant) (Respondent) Pan:Aaach0086N Assessee By : Shri Lakshay Gupta, Ca Revenue By: Shri Sandip Kumar Mishra, Sr. Dr Date Of Hearing 21/05/2024 Date Of Pronouncement 16/07/2024

addition of income of Rs.78,68,154/-(made by the AO on account of difference between the income as per books and interest income as per Form 26AS) on the ground that the said income belongs to the respective client/project accounts owned by the Government, has erred in not simultaneously directing the AO to deny credit of corresponding TDS

HCL COMNET LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeal is allowed for statistical purpose

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmahcl Comnet Limited Vs. Dcit, 806, Sidharth, Circle-11(1), 96, Nehru Place, Room No. 416, New Delhi C.R.Building, Pan : Aach9667H New Delhi (Appellant) (Respondent)

TDS and the corresponding income element would remain rather notional/conceptual.” 10. Therefore addition of disputed TDS amount to income of concerned

ADDL. CIT (TDS), GHAZIABAD vs. THE PRINCIPAL OFFICER, NOIDA

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Additional Commissioner of income Tax(TDS), Ghaziabad where the penalties levied by the ld Additional Commissioner of income tax ( TDS

ADDL. CIT (TDS), GHAZIABAD vs. THE PRINCIPAL OFFICER, NOIDA

In the result all the appeals filed by the assessee in case of both the assessee for all the three AYs are allowed and appeal filed by the revenue for both the assessee for all the three AYs are di...

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Additional Commissioner of income Tax(TDS), Ghaziabad where the penalties levied by the ld Additional Commissioner of income tax ( TDS