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

seizure operation u/s 132 3 ITA-5515/Del/2025 & 13 others of the Income Tax Act, 1961 (the ‘Act’) was carried out in the case of the assessee on 20.09.2023. The assessment for A.Y. 2018-19 to A.Y. 2024-25 were completed under the following heads: i. Addition/ disallowance of purchase expenses u/s 37 ii. Addition on account of alleged sale

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

VESTIGE MARKETING PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

VESTIGE MARKETING PVT LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-05, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

search\nproceedings, nor these parties where confronted to the Promoters of\nthe company during the course search and post search proceedings.\nIt is to be noted that the AO chose to rely upon the electronic evidence\nwhich is available in the form of Pen-drive and other electronic\nequipment's, the contents contained therein, have to be certified in\nterms

DCIT, NEW DELHI vs. SH. PAWAN KUMAR GUPTA, DELHI

Accordingly, ground number 7 of the appeal for assessment year 2011-12 is dismissed

Bench: Shri Prashant Maharishi & Shri K.N.Chary

seizure action u/s 132 of the Income Tax Act, 1961 was carried out on 19.5.2010 in his case. The concerns which are controlled directly or indirectly by Shri Pawan Kumar Gupta are as under:- S.NO. Name of the person/concern Paras Sales Corporation Prop. Suresh Kumar 2 Yojana Engineers & Associates Prop, Sanjay 3 Balaji Enterprises Prop, Gaurav Gupta 4 M/s Rima

PARMINDER SINGH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

Bench: Sh. Amit Shukla

seizure operation was carried out on 28.07.2011 at the premises of the assessee on the basis of information received under information of exchange mechanism to the effect that the assessee owns an account at HSBC containing substantial credits which are not disclosed to the department. 6. Thereafter, the AO issued notice u/s 153A directing the assessee to file the return

PARAMINDER SINGH KALRA,NEW DELHI vs. ACIT, NEW DELHI

Bench: Sh. Amit Shukla

seizure operation was carried out on 28.07.2011 at the premises of the assessee on the basis of information received under information of exchange mechanism to the effect that the assessee owns an account at HSBC containing substantial credits which are not disclosed to the department. 6. Thereafter, the AO issued notice u/s 153A directing the assessee to file the return

PARMINDER SINGH KALRA,NEW DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

Bench: Sh. Amit Shukla

seizure operation was carried out on 28.07.2011 at the premises of the assessee on the basis of information received under information of exchange mechanism to the effect that the assessee owns an account at HSBC containing substantial credits which are not disclosed to the department. 6. Thereafter, the AO issued notice u/s 153A directing the assessee to file the return

ACIT, NEW DELHI vs. SH. PARMINDER SINGH KALRA, NEW DELHI

Bench: Sh. Amit Shukla

seizure operation was carried out on 28.07.2011 at the premises of the assessee on the basis of information received under information of exchange mechanism to the effect that the assessee owns an account at HSBC containing substantial credits which are not disclosed to the department. 6. Thereafter, the AO issued notice u/s 153A directing the assessee to file the return

ACIT, NEW DELHI vs. SH. PARMINDER SINGH KALRA, NEW DELHI

Bench: Sh. Amit Shukla

seizure operation was carried out on 28.07.2011 at the premises of the assessee on the basis of information received under information of exchange mechanism to the effect that the assessee owns an account at HSBC containing substantial credits which are not disclosed to the department. 6. Thereafter, the AO issued notice u/s 153A directing the assessee to file the return