SH. VALMIK THAPAR,NEW DELHI vs. ACIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

TDS'), any advance tax paid or any amount paid otherwise by way of tax or interest. Further, the first proviso to Section 143 (1) (a) permitted the Department to make adjustments on account of any arithmetical errors, any loss carried forward, deduction, etc. in the income or loss declared in the return. While the AO could pick up the return

SHRI VALMIK THAPAR,NEW DELHI vs. DCIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

TDS'), any advance tax paid or any amount paid otherwise by way of tax or interest. Further, the first proviso to Section 143 (1) (a) permitted the Department to make adjustments on account of any arithmetical errors, any loss carried forward, deduction, etc. in the income or loss declared in the return. While the AO could pick up the return

DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

3) of section 143 or section 144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

3) of section 143 or section 144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

3) of section 143 or section 144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

3) of section 143 or section 144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section

DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

143(1) of the Act and Rs.8,35,000/- was shortly allowed. The\nreason given in the intimation at Page 22 by referring to 3 TAN Numbers as\nalso mentioned at page No. S of the paper-book i.e. computation of Income\nwhere details of TDS claimed was mentioned and these TAN Belongs to\nRoyal Golf Link City Projects Private

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

143(3) 27.09.2022 3. To begin with, we shall take up Assessment Year 2015- 16 filed by the Revenue and the assessee respectively for adjudication purposes. ITA No.2554/Del/2022 - Assessee Appeal – A.Y. 2015-16 4. The grounds of appeal raised by the Assessee read as under: “The following grounds of appeal are independent of, and without prejudice to, one another