JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

153C was issued for the AY concerned; 3.1. That the concerned assessment year is not covered by any of the AY mentioned u/s 153B of the Income Tax Act, 1961 requiring any Page 16 of 26 ITA Nos.3643 to 3647/Del/2025 prior statutory approval u/s 153D of the Income Tax Act, 1961. That Ld DCIT has exercised her discretion under

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE -13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

153C was issued for the AY concerned; 3.1. That the concerned assessment year is not covered by any of the AY mentioned u/s 153B of the Income Tax Act, 1961 requiring any Page 16 of 26 ITA Nos.3643 to 3647/Del/2025 prior statutory approval u/s 153D of the Income Tax Act, 1961. That Ld DCIT has exercised her discretion under

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

153C was issued for the AY concerned; 3.1. That the concerned assessment year is not covered by any of the AY mentioned u/s 153B of the Income Tax Act, 1961 requiring any Page 16 of 26 ITA Nos.3643 to 3647/Del/2025 prior statutory approval u/s 153D of the Income Tax Act, 1961. That Ld DCIT has exercised her discretion under

JSP PROJECTS (P) LTD,DELHI vs. DCIT CENTRAL CIRCLE - 13, DELHI

In the result appeal of the assessee in ITA number 3646/Del/2025 and

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla, Accountnat Member

153C was issued for the AY concerned; 3.1. That the concerned assessment year is not covered by any of the AY mentioned u/s 153B of the Income Tax Act, 1961 requiring any Page 16 of 26 ITA Nos.3643 to 3647/Del/2025 prior statutory approval u/s 153D of the Income Tax Act, 1961. That Ld DCIT has exercised her discretion under

ADITI INFRABUILD AND SERVICES LTD.,DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

In the result, appeal of the assessee is allowed

153C\nread with section 153Aof the Income Tax Act, 1961 in the ease of\nM/s. DEEPAK BULDERS & ENGINEERS INDIA PVT. LTD.\nA search n/s 132 of Income Tax Act was conducted on an Entry operator\nSanjay Jain along with his facilitators and some of his beneficiaries who\nwere found to be generating cash against bogus billing of cement and other

KARINA AIRLINES INTERNATIONAL LIMITED,NEW DELHI vs. ACIT CIRCLE-05, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charykarina Airlines Intenational Vs. Acit, Circle- 5Dcit Limited, No. 11, Gali No. 5, New Delhi. Block-A, West Karawal Nagar, New Delhi.

section 153C of the Act. In response to the same, the assessee furnished return of income vide letter dated 15/12/2019. Learned Assessing Officer made an addition of Rs. 32,91,052 on account of Receipt of foreign inward remittance, Rs. 2,50,000 on account of non-deduction of TDs

GAUTAM CHOPRA,NEW DELHI vs. DCIT, JHANDEWALLAN EXTENSION

In the result, appeal of the assessee is allowed

153C\nproceedings herein reading as under:\n“Satisfaction Note for initiating proceedings under section\n153C read with section 153Aof the Income Tax Act, 1961 in\nthe ease of M/s. DEEPAK BULDERS & ENGINEERS INDIA PVT.\nLTD.\nA search n/s 132 of Income Tax Act was conducted on an Entry\noperator Sanjay Jain along with his facilitators and some of his\nbeneficiaries

KUBER KHANPAN UDYOG PVT. LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, both these appeals are partly allowed

Bench: Shri Kuldip Singh & Shri Prashant Maharishikuber Khanpan Udyog Pvt. Ltd, Vs. Acit, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi (Appellant) (Respondent) Kuber Food Products India Pvt. Vs. Acit, Ltd, Central Circle-30, C/O. Ravi Gupta, Advocate, E- New Delhi 6A, Kailash Colony, New Delhi (Appellant) (Respondent)

153C are non obstantive and will over ride the provisions of section 147. It is relevant to point out that this ground was very much raised before the CIT(A) see Page No17 of the CIT(A) order Para-4. However the CIT(A) has decided the issue subsilentio means without adjudicating the same Ground number-2 Page

KUBER FOOD PRODUCTS INDIA P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-30, NEW DELHI

In the result, both these appeals are partly allowed

Bench: Shri Kuldip Singh & Shri Prashant Maharishikuber Khanpan Udyog Pvt. Ltd, Vs. Acit, 1/8, West Patel Nagar, New Central Circle-30, Delhi New Delhi (Appellant) (Respondent) Kuber Food Products India Pvt. Vs. Acit, Ltd, Central Circle-30, C/O. Ravi Gupta, Advocate, E- New Delhi 6A, Kailash Colony, New Delhi (Appellant) (Respondent)

153C are non obstantive and will over ride the provisions of section 147. It is relevant to point out that this ground was very much raised before the CIT(A) see Page No17 of the CIT(A) order Para-4. However the CIT(A) has decided the issue subsilentio means without adjudicating the same Ground number-2 Page

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. M. B. POWER (MADHAYA PRADESH) LTD, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

section 153C of the Act, based on the loose sheets/diaries are contrary to law, which require to be set aside in these writ petitions, as the same are void and illegal.” Thus, legal position is settled that the satisfaction must be based on incriminating seized material and the same must pertain to the assessment year in question. The statements without

MB POWER (MADHYA PRADESH) LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

section 153C of the Act, based on the loose sheets/diaries are contrary to law, which require to be set aside in these writ petitions, as the same are void and illegal.” Thus, legal position is settled that the satisfaction must be based on incriminating seized material and the same must pertain to the assessment year in question. The statements without

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-20, DELHI vs. M B POWER (MADHYA PRADESH) LTD., DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

section 153C of the Act, based on the loose sheets/diaries are contrary to law, which require to be set aside in these writ petitions, as the same are void and illegal.” Thus, legal position is settled that the satisfaction must be based on incriminating seized material and the same must pertain to the assessment year in question. The statements without

MB POWER (MADHYA PRADESH) LIMITED ,SOUTH EAST DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

section 153C of the Act, based on the loose sheets/diaries are contrary to law, which require to be set aside in these writ petitions, as the same are void and illegal.” Thus, legal position is settled that the satisfaction must be based on incriminating seized material and the same must pertain to the assessment year in question. The statements without

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. MB POWER (MADHYA PRADESH) LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

section 153C of the Act, based on the loose sheets/diaries are contrary to law, which require to be set aside in these writ petitions, as the same are void and illegal.” Thus, legal position is settled that the satisfaction must be based on incriminating seized material and the same must pertain to the assessment year in question. The statements without

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 20, DELHI vs. M.B. POWER (MADHAYA PRADESH) LTD, DELHI

In the result, appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

section 153C of the Act, based on the loose sheets/diaries are contrary to law, which require to be set aside in these writ petitions, as the same are void and illegal.” Thus, legal position is settled that the satisfaction must be based on incriminating seized material and the same must pertain to the assessment year in question. The statements without

DCIT, GHAZIABAD vs. M/S. DEVIDAYAL ALUMINIUM INDUSTRIES PVT. LTD., GHAZIABAD

In the result, appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

section 153C of the Act, based on the loose sheets/diaries are contrary to law, which require to be set aside in these writ petitions, as the same are void and illegal.” Thus, legal position is settled that the satisfaction must be based on incriminating seized material and the same must pertain to the assessment year in question. The statements without

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. CABINET JEAN LOUIS DENIOT ,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

153C r.w.s. 153A of I. T. Act were initiated. 5 ITA.No.6672 to 6675, 6668 to 6671 & 6667/Del./2018 Moin Akhtar Qureshi, Representative Assessee/Agent of M/s. Jean Louis Deniot etc., New Delhi. 2.1. The A.O. analysed the details/transactions mentioned in the documents/evidence found during the search and worked-out the amounts paid by assessee to Mr. Jean Louis Deniot

MOIN AKHTAR QURESHI AS REPRESENTATIVE ASSESSEE/AGENT OF M/S. JEAN LOUIS DENIOT,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, ITA.No.6672/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

153C r.w.s. 153A of I. T. Act were initiated. 5 ITA.No.6672 to 6675, 6668 to 6671 & 6667/Del./2018 Moin Akhtar Qureshi, Representative Assessee/Agent of M/s. Jean Louis Deniot etc., New Delhi. 2.1. The A.O. analysed the details/transactions mentioned in the documents/evidence found during the search and worked-out the amounts paid by assessee to Mr. Jean Louis Deniot