HALLEX APPLIED POWER PVT LTD,NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

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

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2010-11]

reassessment proceedings, as the appellant has not filed the return of income, even though, the information from ITD and ITBA systems shows that the appellant company has earned interest income, contractual payments and fees for professional and technical services from different parties on which TDS

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case

DDIT, NOIDA vs. M/S. PT L.P. DISPLAY INDONESIA, INDONESIA

In the result, appeals of the assessee of PT

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case

DDIT, NOIDA vs. M/S. PT L.P. DISPLAY INDONESIA, INDONESIA

In the result, appeals of the assessee of PT

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Reassessment proceedings were initiated u/s 147/148 of the Act consequent to TDS survey u/s 133A of the Act in the case

ITO, WARD-23(4), NEW DELHI vs. SKYVIEW CONSULTANTS (P) LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarms. Astha Chandra(Through Video Conferencing) Ita No. 6456/Del/2018 : Asstt. Year : 2008-09 Income Tax Officer, Vs Skyview Consultants (P) Ltd., Ward-23(4), M-107, Greater Kailash, Part-Ii, New Delhi-110002 New Delhi-110048 (Appellant) (Respondent) Pan No. Aaics2111H Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.02.2022 Date Of Pronouncement: 17.02.2022

reassessment attempts by the revenue was the same TEP, which led to previous attempts to re- open completed assessments. The material on record show that the AO had conducted inquiries at the time of completion of the original assessments. There is nothing to show that the entities to whom payments were made (by the assessee) were fictitious; in fact TDS

SARASWATI REALTECH P.LTD,NEW DELHI vs. ITO, WARD-22(3), NEW DELHI

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

Bench: Shri R.K. Pandaassessment Year: 2010-11 Saraswati Realtech P. Ltd., Vs. Ito, B-23, Ground Floor, Ward-22(3), Pushpanjali Enclave, New Delhi. Pitampura, New Delhi. Pan: Aamcs0744G (Appellant) (Respondent) Assessee By : Shri Rajesh Jain, Ca & Shri Hemant Pahwa, Ca Revenue By : Shri R.K. Gupta, Sr.Dr Date Of Hearing : 14.10.2021 Date Of Pronouncement : 29.10.2021 Order

TDS should have been deducted and deposited to the Government account which has not been done. The expenditure as a whole should have been disallowed and added back to the income of the assessee." In the assessee's letter in response to the first reassessment

ITO, NEW DELHI vs. M/S. SHIVAAI INDUSTRIES PVT. LTD., NEW DELHI

In the result appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

reassessment proceedings, the assessee was asked to give its justification for non deduction of TDS on the payment of site

ACIT, NEW DELHI vs. M/S. AVK SEG (INDIA) POWER LTD., PUNE

The appeal of the department is dismissed

Bench: Shri B.P.Jain & Shri Sudhanshu Srivastava

TDS certificates, the gross receipts worked out to Rs. 88,41,910/- thus resulting in a short assessment. The reassessment

REEBOK INDIA COMPANY,GURUGRAM vs. JCIT (OSD), NEW DELHI

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

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

TDS statement has not been filed. However, notice under section 148 of the Act may be issued for reassessment up to 6 years

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

TDS statement has not been filed. However, notice under section 148 of the Act may be issued for reassessment up to 6 years

JEET KAUR,SAINIK FARM vs. INCOME TAX OFFICER WARD 19(3), DELHI

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishra

reassessment proceedings are liable to be quashed as the notice under Section 148 was issued beyond the prescribed period of limitation. 6. The Ld. AO has grossly erred in raising the impugned demand upon the assessee as the TDS

T V TODAY NETWORK LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Accordingly grounds raised by assessee on legal as well as on merits stands allowed

Bench: Sh. R. K. Panda & Smt. Beena A. Pillaischleicher India Ltd. Dcit C/O M/S Rra Taxindia Central Circle-09, Vs. D-28, South Extension, Part-I New Delhi New Delhi Pan : Aaacm1960G (Appellant) (Respondent)

TDS under section 194C at the rate of 2.1% was also debited. 10. Ld. Counsel further submitted that entire reassessment

STERLING INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE-15, DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Years: 2014-15 Sterling Infrastructure Private Vs Acit, Limited, Central Circle-15, 20A, Rajpur Road, Delhi. Civil Lines, Delhi – 110 054. Pan: Aakcs7108Q (Appellant) (Respondent) Assessee By : Shri Ranjan Chopra, Advocate & Shri Jaspal Singh Sethi, Advocate Revenue By : Shri Mahesh Kumar, Cit-Dr Date Of Hearing : 03.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm:

TDS on the assumption that as provisions of non-deduction of tax u/s Section 196 of the Act was applicable to Government and other Authorities and HUDA is a development authority of State Government of Haryana. Notice u/s 148 of the Act was issued to the appellant on 30.03.2021 i.e. at the end of 6th year. In reassessment

LINKEDIN TECHNOLOGY INFORMATION PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, DELHI -4 , DELHI

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

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

TDS should have been made @100% u/s 40(a)(i) instead of 30% u/s 40(a)(ia). The PCIT therefore held that the reassessment

ADDL. CIT, SPECIAL RANGE-7, NEW DELHI vs. RITES LTD., NEW DELHI

In the result, the appeal of the assessee is allowed and Revenue’s appeal is dismissed

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

TDS credit and same being a genuine business liability or unrealized debt, the disallowance is illegal, arbitrary and in disregard to provisions of section 37/36(l)(vii) of the Act. (iii) That in any case, the disallowance is merely on the basis of change of opinion and same is not sustainable in the case of reassessment

RITES LTD.,NEW DELHI vs. ADDL. CIT, SPL. RANGE- 7, NEW DELHI

In the result, the appeal of the assessee is allowed and Revenue’s appeal is dismissed

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

TDS credit and same being a genuine business liability or unrealized debt, the disallowance is illegal, arbitrary and in disregard to provisions of section 37/36(l)(vii) of the Act. (iii) That in any case, the disallowance is merely on the basis of change of opinion and same is not sustainable in the case of reassessment

ACIT, NEW DELHI vs. M/S. BARISTA COFFEE COMPANY LTD., NEW DELHI

In the result cross objection filed by the assessee is allowed

Bench: Smt Suchitra Kamble & Shri Prashant Maharishiacit, Barista Coffee Company Ltd, Circle-2(1), Room No. 398D, Shop No. 55, Community Centre, Vs. Cr Building, New Delhi Basant Lok Market, Vasant Vihar, New Delhi Pan:Aabcb798A (Appellant) (Respondent)

reassessed and made addition on 06-12-2010 even after protest and even without providing the break-up and composition of gross receipt of Rs2829976/- on the ground that Head of receipt as mentioned on the TDS