ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

In the result, appeal filed by the assessee is partly allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 292B cannot be invoked to legitimise assessments against non-existent entities. Applying the ratio of these binding precedents, the impugned reassessments and demand notices, having been issued in the name of the Appellant after its dissolution on 05.06.2021, are wholly without jurisdiction and liable to be struck down. Thus, the impugned orders suffer from myriad jurisdictional defects that

ACIT, NEW DELHI vs. M/S. AVK SEG (INDIA) POWER LTD., PUNE

The appeal of the department is dismissed

Bench: Shri B.P.Jain & Shri Sudhanshu Srivastava

TDS certificates. The Ld. DR vehemently argued that the same was a fit case for initiation of reassessment proceedings. However, the Ld. departmental representative could not point out any factual error in the adjudication by the Ld. CIT (Appeals) that the reassessment proceedings had been initiated against a non-existent entity and further that the Department had failed to serve

BHAVYA RPG TRUST,MEERUT vs. PR. CIT, GHAZIABAD

In the result, all the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 451/Del/2021 : Asstt. Year : 2016-17 Varnika Rpg Trust, Vs Pr. Cit, A-2, Baghpat Road, Shambhu Nagar, Ghaziabad Meerut, Uttar Pradesh-250002 (Appellant) (Respondent) Pan No. Aabtv1326M

TDS on the interest earned and declared by the assessee was deducted on its PAN and is duly reflected in its form 26AS, copy of which is enclosed herewith as Annexure 5. Further, the observation of your good-self that commodity trading can mandate only be taken only on the recognized stock exchange is inconsistent with the law in force

VARNIKA RPG TRUST,MEERUT vs. PR. CIT , GHAZIABAD

In the result, all the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 451/Del/2021 : Asstt. Year : 2016-17 Varnika Rpg Trust, Vs Pr. Cit, A-2, Baghpat Road, Shambhu Nagar, Ghaziabad Meerut, Uttar Pradesh-250002 (Appellant) (Respondent) Pan No. Aabtv1326M

TDS on the interest earned and declared by the assessee was deducted on its PAN and is duly reflected in its form 26AS, copy of which is enclosed herewith as Annexure 5. Further, the observation of your good-self that commodity trading can mandate only be taken only on the recognized stock exchange is inconsistent with the law in force

MANISH DHRUV TRUST,MEERUT vs. PR.CIT , GHAZIABAD

In the result, all the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 451/Del/2021 : Asstt. Year : 2016-17 Varnika Rpg Trust, Vs Pr. Cit, A-2, Baghpat Road, Shambhu Nagar, Ghaziabad Meerut, Uttar Pradesh-250002 (Appellant) (Respondent) Pan No. Aabtv1326M

TDS on the interest earned and declared by the assessee was deducted on its PAN and is duly reflected in its form 26AS, copy of which is enclosed herewith as Annexure 5. Further, the observation of your good-self that commodity trading can mandate only be taken only on the recognized stock exchange is inconsistent with the law in force

DCIT, CIRCLE 4(2), NEW DELHI vs. MS COMMUNIQUE MARKETING SOLUTIONS PVT LTD, NEW DELHI

In the result, the appeal of Revenue is dismissed and cross-objection of Assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2017-18 Deputy Commissioner Of Income Vs. Ms Commmunique Marketing Tax, Circle 4(2), Solutions (P) Ltd., 5407, Arya Samaj New Delhi. Road, Karol Bagh, New Delhi-110005 Pan :Aaccc3432F (Appellant) (Respondent)

292B which states that no assessment, notice, summons or other proceedings taken by the authorities under the Act shall be invalid by reason of any mistake, defect or omission if such notice or proceedings or assessment is otherwise valid under the Act. This provision embodies the principle that mere non-mentioning or mentioning of a wrong provision

COMMISSIONER OF INCOME TAX (TDS)-1 vs. M/S ADMA SOLUTIONS PVT. LTD.(FORMERLY KNOWN AS M/S INFOVISION INFORMATION SERVICES PVT.LTD.)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

TDS)-1 Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Standing Counsel and Mr. Rishabh Nangia, Standing Counsel and Mr. Nikhil Jain, Advocates versus M/S ADMA SOLUTIONS PVT. LTD.(FORMERI.Y KNOWN AS M/S INFOVISION INFORMATION SERVICES PVT.LTD.) Respondent Through: Mr. Salil Kapoor and Mr. Sumit Lalchandani, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

TDS 3921 3921 0 Cash in hand 2676 10283 7607 Miscellaneous expenses (I&E) 1195085 1195085 25596860 45184391 19587531 Liabilities Original Revised Differences Capital -1184924 15528924 16713848 Central Bank of India-OD 1814789 1814789 0 Central Bank of India-TL 24964994 24959487 -5507 Unsecured loan 0 2879190 2879190 Audit fee payable

ITO (EXEMPTIONS), NEW DELHI vs. M/S. INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

TDS 3921 3921 0 Cash in hand 2676 10283 7607 Miscellaneous expenses (I&E) 1195085 1195085 25596860 45184391 19587531 Liabilities Original Revised Differences Capital -1184924 15528924 16713848 Central Bank of India-OD 1814789 1814789 0 Central Bank of India-TL 24964994 24959487 -5507 Unsecured loan 0 2879190 2879190 Audit fee payable

INNOVATIVE WELFARE AND EDUCATIONAL SOCIETY,GR. NOIDA vs. ADIT (E), TRUST CIRCLE, NEW DELHI

Bench: Shri R.K.Panda & Shri N. K. Choudhryito(Exemption), Vs. Innovative Welfare & Ward-1(2), Educational Society, New Delhi Regd. Office: B-19, Defence Colony, New Delhi Pan: Aaati4207R (Appellant) (Respondent)

TDS 3921 3921 0 Cash in hand 2676 10283 7607 Miscellaneous expenses (I&E) 1195085 1195085 25596860 45184391 19587531 Liabilities Original Revised Differences Capital -1184924 15528924 16713848 Central Bank of India-OD 1814789 1814789 0 Central Bank of India-TL 24964994 24959487 -5507 Unsecured loan 0 2879190 2879190 Audit fee payable

CREATIVE DYEING & PRINTING MILLS PVT. LTD.,NEW DELHI vs. ITO WARD - 6(4), NEW DELHI

In the result, the appeal is allowed

Bench: Shri Saktijit Deyassessment Year: 2010-11 M/S. Creative Dyeing & Vs. Income Tax Officer, Printing Mills Pvt. Ltd., Ward-6(4), G-6, Vaikunth, 82-83, New Delhi Nehru Place, New Delhi Pan :Aabcc8332R (Appellant) (Respondent) Appellant By Sh. M.P. Rastogi, Advocate Sh. P.N. Shastri, Ca Respondent By Sh. Om Parkash, Sr. Dr Date Of Hearing 18.07.2022 Date Of Pronouncement 14.10.2022 Order This Is An Appeal By The Assessee Against Order Dated 29.03.2019 Of Learned Commissioner Of Income Tax (Appeals)-2, New Delhi, For The Assessment Year 2010-11. 2. In Ground Nos. 1.1, 1.2 & 1.3, The Assessee Has Challenged The Validity Of The Assessment Order Passed Under Section 147/143(3) Of The Income-Tax Act, 1961 (In Short ‘The Act’) Due To Non-Service Of Notice Under Section 148 Of The Act. Whereas, In Ground No. 2.1, 2.2 & 2.3, The Assessee Has Challenged The Ay: 2010-11

TDS Certificates issued in Form 16A. Further, drawing our attention to the contract receipts referred to by the Assessing Officer appearing in phase-2 of the assessment order, learned counsel submitted, all the receipts are reflected in the books of account of the assessee. Thus, he submitted, on 4 | P a g e AY: 2010-11 merits also, the addition

SH. RAVI KHURANA,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syalassessment Year : 1998-99

TDS made and date of deposit into government account (Give copy of challan) along with copies of their ledger accounts, inclusive of squared up accounts as appearing in our books of accounts, Certificate / Confirmation from them or confirmed copies of their ledger accounts or copies of your ledger accounts in their books of accounts, mentioning their PAN & Ward. In case

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

TDS provisions on advertisement expenses, it is submitted that the same was never confronted to the appellant during the course of revisionary proceedings. Even otherwise, due taxes had been deducted on the aforesaid payments, which is evident from the fact that no adverse qualification has been reported in the tax audit report (refer

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

In the result, grounds raised by the assessee are dismissed

TDS provisions on advertisement expenses, it is submitted that the same was never confronted to the appellant during the course of revisionary proceedings. Even otherwise, due taxes had been deducted on the aforesaid payments, which is evident from the fact that no adverse qualification has been reported in the tax audit report (refer

M/S. NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY,NOIDA vs. ACIT, NOIDA

In the result, the appeals of the assessees are allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. I. C. Sudhir, Jm Ita Nos. 2203 To 2207/Del/2014 : Asstt. Years : 2004-05 To 2008-09 M/S New Okhla Industrial Vs Acit, Circle-1, Development Authority, Sector-6, Nodia Noida (Appellant) (Respondent) Pan No. Aaaln0120A Assessee By : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, Cas Revenue By: Sh. Gunjan Prashad, Cit Dr Date Of Hearing : 06.08.2015 Date Of Pronouncement : 30.10.2015 Order Per N.K. Saini, A.M. These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 20.01.2014 For The Assessment Years 2004-05 To 2008-09 Of The Ld. Cit(A), Noida.

TDS by allottees and banks and ignored the huge amounts of tax appearing in Form 26AS/Form 16A. f) That the authorities below have failed to appreciate the fact that NOIDA can be held to be carrying out charitable activities and, therefore, its receipts are not amenable to tax. 7. It is humbly prayed that the aforesaid grounds being purely legal

M/S. NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY,NOIDA vs. ACIT, NOIDA

In the result, the appeals of the assessees are allowed for statistical purposes

Bench: Sh. N. K. Saini, Am & Sh. I. C. Sudhir, Jm Ita Nos. 2203 To 2207/Del/2014 : Asstt. Years : 2004-05 To 2008-09 M/S New Okhla Industrial Vs Acit, Circle-1, Development Authority, Sector-6, Nodia Noida (Appellant) (Respondent) Pan No. Aaaln0120A Assessee By : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, Cas Revenue By: Sh. Gunjan Prashad, Cit Dr Date Of Hearing : 06.08.2015 Date Of Pronouncement : 30.10.2015 Order Per N.K. Saini, A.M. These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 20.01.2014 For The Assessment Years 2004-05 To 2008-09 Of The Ld. Cit(A), Noida.

TDS by allottees and banks and ignored the huge amounts of tax appearing in Form 26AS/Form 16A. f) That the authorities below have failed to appreciate the fact that NOIDA can be held to be carrying out charitable activities and, therefore, its receipts are not amenable to tax. 7. It is humbly prayed that the aforesaid grounds being purely legal

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidences under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

section 80 IA of the Act, the\nassessee has also made application for submission of following additional\nevidence under Rule 29 of ITAT:\na) Detailed working of enhanced deduction u/s 80-IA of the Act.\nb) Chartered engineer's certificate computing the equivalent value of\nsteam.\nc) Supplementary Form 10CCBs along with power accounts of all the\neligible plants