ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI vs. JAIPUR GOLDEN TRANSPORT CO PRIVATE LIMITED, NEW DELHI

In the result, appeal of the Revenue is partly allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2012-13] Assistant Commissioner, Of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 Pan Aaacj4124B Appellant Respondent Revenue By Shri Om Prakash, Sr. Dr Assessee By Shri Y.K. Mehan, Ca, Shri Dheeraj Kumar, Ca Date Of Hearing 11.12.2025 Date Of Pronouncement 19.12.2025

TDS which the appellant company has been regularly deducting on those payments. For reasons already given while disposing off Ground of Appeal No. 2, ad hoc additions cannot be upheld in law and neither can those additions be sustained which have been made merely because notices under section 133

KGL NETWORK (P) LTD.,DELHI vs. ACIT, CIRCLE- 14(2), NEW DELHI

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

TDS enquiry conducted by the Revenue Department on the same issue and after calling the complete details and information under section 133

ACIT, MEERUT vs. M/S. PIONEER FABRICATORS PVT. LTD., MEERUT

In the result ground No. 6 of the appeal of the assessee is allowed

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiacit, Vs. Pioneer Fabricators Pvt. Ltd, Circle-2, Meerut B-2, Saraswati Industrial Estate, Partapur, Meerut Pan:Aabcp3296R (Appellant) (Respondent) Pioneer Fabricators Pvt. Ltd, Acit, Vs. B-2, Saraswati Industrial Estate, Circle-2, Meerut Pioneer Partapur, Meerut Fabricators Pvt. Ltd, Pan:Aabcp3296R B-2, Saraswati Industrial Estate, Partapur, Meerut Pan:Aabcp3296R (Appellant) (Respondent)

section 133 (6) of the income tax act. Many of such letters could not be served but no fault can be found of assessee in that when the address appearing in the bills are provided by the assessee. Furthermore, M/s Shiv Das and sons private limited as well as the Bengal rebates and bolts assessee has shown proper reconciliation, which

M/S R.K. JAIN INFRA PROJECTS P LTD,DELHI vs. PR COMMISSIONER OF INCOME TAX, DELHI-7, DELHI

The appeal of the assessee is allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar(Through Video Conferencing)

Section 133(6) of the Act from these parties and in absence of such enquiry it cannot be said that the Assessing Officer has made any adequate and proper enquiry. Accordingly, he set aside the assessment order to make fresh assessment on this issue. 11. Before us, the ld. Counsel for the assessee referred to the various questionnaires and replies

INCOME TAX OFFICER, HISAR vs. AJAY KUMAR, HISAR

In the result, the appeal filed by the Revenue for AY 2022-23 is dismissed

TDS on freight payments. The assessee had provided documentary evidence for purchases, and the sales were accepted by the AO.", "held": "The Tribunal held that the non-response of third parties to notices issued under Section 133

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 133(6) of the Act regarding tax deducted at source by the assessee. Apart from requiring the assessee to provide the details of discounts offered on prepaid SIM cards, recharge coupons etc., the Assessing Officer also required the assessee to give details of the roaming charges paid to other telecom operators and the TDS

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 133(6) of the Act regarding tax deducted at source by the assessee. Apart from requiring the assessee to provide the details of discounts offered on prepaid SIM cards, recharge coupons etc., the Assessing Officer also required the assessee to give details of the roaming charges paid to other telecom operators and the TDS

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 133(6) of the Act regarding tax deducted at source by the assessee. Apart from requiring the assessee to provide the details of discounts offered on prepaid SIM cards, recharge coupons etc., the Assessing Officer also required the assessee to give details of the roaming charges paid to other telecom operators and the TDS

VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),NEW DELHI vs. ITO, TDS, KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 133(6) of the Act regarding tax deducted at source by the assessee. Apart from requiring the assessee to provide the details of discounts offered on prepaid SIM cards, recharge coupons etc., the Assessing Officer also required the assessee to give details of the roaming charges paid to other telecom operators and the TDS

VODAFONE IDEA LTD,NEW DELHI vs. ITO (TDS), KARNAL

The appeals of the Assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 133(6) of the Act regarding tax deducted at source by the assessee. Apart from requiring the assessee to provide the details of discounts offered on prepaid SIM cards, recharge coupons etc., the Assessing Officer also required the assessee to give details of the roaming charges paid to other telecom operators and the TDS

ITO, NEW DELHI vs. SAHASRA ELECTRONICS (P) LTD., NEW DELHI

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

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2006-07

section 143(3) of the Act as under:- “14. After discussions, in view of the oral and written submissions made on behalf of the assessee company and on perusal of the documents on record, the returned income of the assessee company is being re-computed as under: (Rs.) (Rs.) Net Profit as per Profit & Loss Account

SAHASRA ELECTRONICS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2006-07

section 143(3) of the Act as under:- “14. After discussions, in view of the oral and written submissions made on behalf of the assessee company and on perusal of the documents on record, the returned income of the assessee company is being re-computed as under: (Rs.) (Rs.) Net Profit as per Profit & Loss Account

UNITED FOODS PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-27(1), NEW DELHI

In the result, the appeal of the Assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

TDS I.T.A. No.9681/Del/2019 4 deducted by the assessee on such payments are simultaneously reflected in the corresponding ITR return of the contractors with the job work income. (iv) The solitary basis for the disallowance of job work expenses is attributable to non compliance of notice/ summons served under Section 133

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

section 142(1) of the Act for assessment year 2013-14/6 pages 129 to 132 of the paper book, the assessing officer raised the following queries/ sought the following information: “14. TDS (as deduced by the assessee) details both expense head wise and party wise for the year under consideration. 27. You are requested to produce all the books

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

section 142(1) of the Act for assessment year 2013-14/6 pages 129 to 132 of the paper book, the assessing officer raised the following queries/ sought the following information: “14. TDS (as deduced by the assessee) details both expense head wise and party wise for the year under consideration. 27. You are requested to produce all the books

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

section 142(1) of the Act for assessment year 2013-14/6 pages 129 to 132 of the paper book, the assessing officer raised the following queries/ sought the following information: “14. TDS (as deduced by the assessee) details both expense head wise and party wise for the year under consideration. 27. You are requested to produce all the books

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

section 142(1) of the Act for assessment year 2013-14/6 pages 129 to 132 of the paper book, the assessing officer raised the following queries/ sought the following information: “14. TDS (as deduced by the assessee) details both expense head wise and party wise for the year under consideration. 27. You are requested to produce all the books

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

section 142(1) of the Act for assessment year 2013-14/6 pages 129 to 132 of the paper book, the assessing officer raised the following queries/ sought the following information: “14. TDS (as deduced by the assessee) details both expense head wise and party wise for the year under consideration. 27. You are requested to produce all the books