NINA KSHETRY,NOIDA vs. ACIT, CIRCLE INT.TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

142A is not applicable in the facts of the present case. Furthermore, admittedly till date there is no report submitted by the DVO and thus the proceedings are time barred. In any case, in the absence of the report of the DVO, the addition made in the assessment order and the proceedings are also illegal. On merits also, no addition

SANGITA KSHETRY,NOIDA vs. ACIT,CIRCLE INT.TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

142A is not applicable in the facts of the present case. Furthermore, admittedly till date there is no report submitted by the DVO and thus the proceedings are time barred. In any case, in the absence of the report of the DVO, the addition made in the assessment order and the proceedings are also illegal. On merits also, no addition

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

142A of the Act for the purported determination of the FMV of the immovable properties owned by AJL. 6 ITA No.1251/Del./2019 2. The Appellant prays that the said reference and consequential determination of the purported FMV be held to be illegal. WITHOUT PREJUDICE TO GROUNDS NO. I TO VII GROUND NO. VIII: COMPUTING THE PURPORTED FMV BEYOND THE VALUE

CL EDUCATE LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE- 2, NEW DELHI

Appeal is disposed off in accordance with the aforesaid directions

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

TDS in certain cases; and further, that the assessee had concerned that the addresses of all the persons to whom contractual payments were made could not be submitted. (D) The non-compliances on the part of the assessee during proceedings before the AO and before Ld. CIT(A); as mentioned in foregoing paragraphs (B) and (C) of this order, which