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

TDS deductions. The learned Assessing Officer while concluding the non-genuineness of the commission expenses has proceeded to accept the book results and the books of accounts were not rejected. We find force in the argument that non-disclosure or inadequate disclosure of commission receipts in the hands of the recipients could not make the commission expenses

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

TDS deductions. The learned Assessing Officer while concluding the non-genuineness of the commission expenses has proceeded to accept the book results and the books of accounts were not rejected. We find force in the argument that non-disclosure or inadequate disclosure of commission receipts in the hands of the recipients could not make the commission expenses

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

block assessment, there was concept of dual assessment - one for undisclosed income detected as a result of search and other for normal assessment as per normal provisions of the Act. Since under section 153A, both the assessment proceedings are merged together, the nature of the additions made cannot be restricted to assess only undisclosed income detected as a result

M/S. MEROFORM (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

block assessment, there was concept of dual assessment - one for undisclosed income detected as a result of search and other for normal assessment as per normal provisions of the Act. Since under section 153A, both the assessment proceedings are merged together, the nature of the additions made cannot be restricted to assess only undisclosed income detected as a result

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

block assessment, there was concept of dual assessment - one for undisclosed income detected as a result of search and other for normal assessment as per normal provisions of the Act. Since under section 153A, both the assessment proceedings are merged together, the nature of the additions made cannot be restricted to assess only undisclosed income detected as a result

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

block assessment, there was concept of dual assessment - one for undisclosed income detected as a result of search and other for normal assessment as per normal provisions of the Act. Since under section 153A, both the assessment proceedings are merged together, the nature of the additions made cannot be restricted to assess only undisclosed income detected as a result

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

block assessment, there was concept of dual assessment - one for undisclosed income detected as a result of search and other for normal assessment as per normal provisions of the Act. Since under section 153A, both the assessment proceedings are merged together, the nature of the additions made cannot be restricted to assess only undisclosed income detected as a result

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

block assessment, there was concept of dual assessment - one for undisclosed income detected as a result of search and other for normal assessment as per normal provisions of the Act. Since under section 153A, both the assessment proceedings are merged together, the nature of the additions made cannot be restricted to assess only undisclosed income detected as a result

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

block assessment, there was concept of dual assessment - one for undisclosed income detected as a result of search and other for normal assessment as per normal provisions of the Act. Since under section 153A, both the assessment proceedings are merged together, the nature of the additions made cannot be restricted to assess only undisclosed income detected as a result

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

block periodthat was assessed, section 153A of the act seeks to assessee the total income for the assessmentyear, which is clear from the first proviso thereto which provides that the assessing officer shallassess or reassess the total income in respect of each assessment year falling within such sixassessment years.” g. Jai Steel (India), Jodhpur v ACIT