DCIT CENTRAL CIRCLE-06, NEW DELHI vs. SANTOSH TRUST, NEW DELHI

TDS from 15.11.2016 to 27.12.2016 and\nhouse tax payment of Rs.12,44,509/- on 25.11.2016. By virtue of\nNotification F No. 10/03/2016-CYI dt: 10.11.2016 (PB 141), the\nassessee were allowed to make such payment in demonetized

ARIGATO AND OBLIGADO MERCHANDISE PRIVATE LIMITED,. vs. ITO WARD 3(2), NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2017-18]

TDS as such disallowance of a sum of Rs.16,06,265/- out of the said sum is wholly arbitrary and unsustainable in law.” 3. Brief facts of the case: In this case, the assessment order was passed u/s 143(3) on 21.12.2019 at a total income of Rs.1,65,25,070/- as against the returned income of Rs.23

M/S FLUOR DANIER INDIA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee in ITA No

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2014-15] Dcit, Vs Reliance Ritu Kumar Pvt.Ltd. Central Circle-4, (Earlier Known As Ritika New Delhi Pvt.Ltd.), B-38, Sagar Apartment, 6, Tilak Marg, New Delhi-110001. Pan-Aabcr5510N Appellant Respondent

demonetization bank accounts of the laborers under ASV Enterprises were opened and now salary payments were directly to these bank account of laborers from his current account. (question no. 19 of page 825 of paperbook) vi. Thus, upon reading the statements in entirety, it is to be noticed that none of the parties have denied rendering of job work services

RELIANCE RITU KUMAR PVT. LTD.,(EARLIERKNOWN AS RITIKA PVT.LTD.,)R,NEW DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

demonetization bank\naccounts of the laborers under ASV Enterprises were opened and\nnow salary payments were directly to these bank account of\nlaborers from his current account. (question no. 19 of page 825 of\npaperbook)\n\nvi.\nThus, upon reading the statements in entirety, it is to be\nnoticed that none of the parties have denied rendering of job work

RELIANCE RITU KUMAR PVT. LTD. (EARLIER KNOWN AS RITIKA PRIVATE LIMITED),TILAK MARG vs. ACIT, CENTRAL CIRCLE-4, DELHI, ACIT, CENTRAL CIRCLE

demonetization bank\naccounts of the laborers under ASV Enterprises were opened and\nnow salary payments were directly to these bank account of\nlaborers from his current account. (question no. 19 of page 825 of\npaperbook)\n\nvi.\nThus, upon reading the statements in entirety, it is to be\nnoticed that none of the parties have denied rendering of job work

DCIT, NEW DELHI vs. RELIANCE RITU KUMAR PVT. LTD.(EARLIER KNOWN AS RITIKA PVT. LTD.), NEW DELHI

demonetization bank\naccounts of the laborers under ASV Enterprises were opened and\nnow salary payments were directly to these bank account of\nlaborers from his current account. (question no. 19 of page 825 of\npaperbook)\n\nvi.\nThus, upon reading the statements in entirety, it is to be\nnoticed that none of the parties have denied rendering of job work

DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-04, NEW DELHI vs. RELIANCE RITU KUMAR PVT. LTD.(EARLIER KNOWN AS RITIKA PVT. LTD.), NEW DELHI

demonetization bank\naccounts of the labourers under ASV Enterprises were opened and\nnow salary payments were directly to these bank account of\nlaborers from his current account. (question no. 19 of page 825 of\npaperbook)\n\nvi. Thus, upon reading the statements in entirety, it is to be\nnoticed that none of the parties have denied rendering of job work

DY. CIT, CC-4, DELHI, JHANDEWALAN vs. KALAMKARI DESIGNS PRIVATE LIMITED, DELHI

demonetization bank\naccounts of the laborers under ASV Enterprises were opened and\nnow salary payments were directly to these bank account of\nlaborers from his current account. (question no. 19 of page 825 of\npaperbook)\n\nvi.\nThus, upon reading the statements in entirety, it is to be\nnoticed that none of the parties have denied rendering of job work

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-04, NEW DELHI vs. RELIANCE RITU KUMAR PVT. LTD.(EARLIER KNOWN AS RITIKA PVT. LTD.), NEW DELHI

demonetization bank\naccounts of the laborers under ASV Enterprises were opened and\nnow salary payments were directly to these bank account of\nlaborers from his current account. (question no. 19 of page 825 of\npaperbook)\n\nvi. Thus, upon reading the statements in entirety, it is to be\nnoticed that none of the parties have denied rendering of job work

DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI vs. RELIANCE RITU KUMAR PVT. LTD.(EARLIER KNOWN AS RITIKA PVT. LTD.), NEW DELHI

demonetization bank\naccounts of the laborers under ASV Enterprises were opened and\nnow salary payments were directly to these bank account of\nlaborers from his current account. (question no. 19 of page 825 of\npaperbook)\n\nvi. Thus, upon reading the statements in entirety, it is to be\nnoticed that none of the parties have denied rendering of job work

DCIT, CIRCLE 16(1), NEW DELHI vs. MGV JAIN JWELLERS PVT LTD, NEW DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2017-18] Dcit, Vs M/S. Mgv Jain Jewellers Circle-16(1), Pvt.Ltd., 1St Floor, Shop New Delhi No.1,2780/20, Karol Bagh, Bedonpura, New Delhi-110005. Pan-Aagcm3999K Appellant Respondent Revenue By Shri Sujit Kumar, Cit Dr Assessee By Shri Sudhir Sehgal, Adv. Date Of Hearing 30.04.2025 Date Of Pronouncement 16.05.2025

demonetization period and also again reliance was placed on the judgment of 'Delhi High Court' in the case of Akshit Kumar at pages 46 to 48 of the order. 25. Another submissions were made vide our submissions, dated 04.10.2022 and it was contended on the basis of various case laws at page 50 of the order of the Chandigarh Bench

FINE GUJRANWALA JEWELLERS,NEW DELHI vs. ITO,WARD-51(3), NEW DELHI

In the result the appeal of the assessee is allowed

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

demonetization period. Thus, appellant’s contention that 4 Fine Gujranwala Jewellers, section 68 does not apply in its case, does not stand, as cash sales is not proved.” 5. Aggrieved by the order of the CIT (A) dated 21/06/2022, the assessee has preferred the present appeal on the ground mentioned above. 6. The Ld. Counsel for the assessee vehemently submitted

SHARWAN KUMAR,YAMUNA NAGAR vs. DCIT, CENTRAL CIRCLE, KARNAL

In the result, all the captioned appeals of the assessees are

Bench: Shri N.K. Billaiya & Shri Kul Bharat

demonetized currency after 8/11/2016 in the bank account. In response to the summon myself attended and appeared before the ADIT (Inv.), Ambala on 28/12/2016. As per the advise of ADIT (Inv.), Ambala, the amount of cash deposited in the bank account after 8/11/2016 in old currency notes were agreed to be declared under PMGKY Scheme 2016. The scheme 'was announced

ALFA MODERN MOBILES PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER WARD 2(1), CR BUILDING

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

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2017-18] Alfa Modern Mobiles Pvt. Ltd., Vs Ito A-24/2, Naraina Industrial Ward-2(1) Area, Phase-I, C.R. Building New Delhi-110028. Delhi-110001 Pan-Aaica6087C Appellant Respondent Appellant By Shri Pranshu Goel, Ca & Shri Aditya Gupta, Adv. Respondent By Shri Ajay Kumar Arora, Sr.Dr Date Of Hearing 04.02.2026 Date Of Pronouncement 11.02.2026

demonetization period was fully explained and accounted for as cash sales. 2. That the learned CIT(A) failed to consider that the cash deposits were already disclosed in the books of accounts and represented sales, thus making the addition unjustified and resulting in double taxation. 3. That the learned CIT(A) erred in law by not appreciating the explanation provided

DEEPSONS (INDIA) PVT LTD,DELHI vs. ASSTT COMMISSIONER OF INCOME TAX, CIRCLE 7(1), DELHI, DELHI

In the result, Appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandradeepsons (India) Pvt. Ltd. Vs Assistant Commissioner Of 31St Floor, Community Income Tax, Centre, Wazirpur Industrial Circle 7(1), Area, Delhi Delhi Pan: Aaacd3267B Appellant Respondent Assessee By Sh. S. K. Gupta, Ca Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 17/12/2025 Date Of Pronouncement 23/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal

demonetization are out of the earlier withdrawals/accruals of the business supported by the relevant evidences including cash book. 4. Without prejudice to ground No.3, the authorities below have erred both in facts and in law in invoking provisions of sec 115BBE of IT Act on the addition of Rs.56,65,000/- u/s 68 of IT Act without appreciating the fact

HAZOORILAL JEWELLERS PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRLCE-28, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumarhazoorilal Jewellers Pvt Ltd, Vs. Acit, M-44, M-Block, Greater Kailash- Central Circle-28, 1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadch3922L Dcit, Vs. Hazoorilal Jewellers Pvt Ltd, Central Circle-28, M-44, M-Block, Greater New Delhi Kailash-1, New Delhi (Appellant) (Respondent) Pan:Aadch3922L Assessee By : Shri K. Sampath, Adv Shri Varun Kholi, Ca Revenue By: Ms. Anu Krishna Aggarwal, Cit Dr Date Of Hearing 16/05/2024 Date Of Pronouncement 13/08/2024

demonetization by the Govt of India. The books of ITA No. 432/Del/2021 Hazoorilal Jewellers Pvt Ltd account of the assessee had not been rejected and to the extent of cash sales made , corresponding reduction in stock register had been duly made by the assessee. No discrepancy to this effect was either found by the search team at the time

DCIT, CENTRAL CIRLCE-28, NEW DELHI vs. HAZOORILAL JEWELLERS PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumarhazoorilal Jewellers Pvt Ltd, Vs. Acit, M-44, M-Block, Greater Kailash- Central Circle-28, 1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aadch3922L Dcit, Vs. Hazoorilal Jewellers Pvt Ltd, Central Circle-28, M-44, M-Block, Greater New Delhi Kailash-1, New Delhi (Appellant) (Respondent) Pan:Aadch3922L Assessee By : Shri K. Sampath, Adv Shri Varun Kholi, Ca Revenue By: Ms. Anu Krishna Aggarwal, Cit Dr Date Of Hearing 16/05/2024 Date Of Pronouncement 13/08/2024

demonetization by the Govt of India. The books of ITA No. 432/Del/2021 Hazoorilal Jewellers Pvt Ltd account of the assessee had not been rejected and to the extent of cash sales made , corresponding reduction in stock register had been duly made by the assessee. No discrepancy to this effect was either found by the search team at the time

SUSHIL KUMAR SHARMA,GHAZIABAD vs. ACIT, CIRCLE 2(2)(1), GHAZIABAD

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

Bench: Shri Amit Shukla & Shri M. Balaganeshdcit, Vs. Sushil Kumar Sharma, Circle-2(1)(1), K-10/72, Garima Ghaziabad Garden Pasonda, Hapur, Ghaziabad (Appellant) (Respondent) Pan:Ccxps6114G Sushil Kumar Sharma, Vs. Acit, K-10/72, Garima Circle-2(1)(1), Garden Pasonda, Ghaziabad Hapur, Ghaziabad (Appellant) (Respondent) Pan:Ccxps6114G Assessee By : Shri Vicky Kapoor, Ca Revenue By: Shri Mukesh Kumar Jha, Cit Dr Date Of Hearing 14/02/2024 Date Of Pronouncement 14/05/2024

demonetization was never to consider arbitrarily, even an explained nature and source of cash deposit as unauthorized and treat them as deemed income under Income Tax act and taxed at special rate provided u/s 115 8. That on the facts and circumstances of the case and in law, Ld. CIT- (A) erred in maintaining the order passed