ANIL BHARDWAJ,ZAMBIA vs. DCIT-ACIT-INT-TAX GURGAON, GURGAON

In the result, the Appeal filed by the Assessee is allowed

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1250/Del/2024 (A.Y 2020-21) Anil Bhardwaj Dcit/Acit 5994, Benakale Road, P. O Vs. International Tax, Box No. 31776, Northmead, Office Of Acit-Dcit Int- Near Rhodes Park School, Tax, Gurgaon Lusaka-10101, Zambia, Ny (Respondent) Pan No. Anlpb2321F (Appellant)

Section 144C(13) of the Act dated 27/04/2023 by making 4 Anil Bhardwaj Zambia addition of Rs. 20,10,008/- as short term capital gain and further disallowed Rs. 80,14,041/- u/s 54 of the Act being 50% wife’s shares in the new house property. 4. Aggrieved by the assessment order passed u/s 143(3) r.w.s 144C

KANWAR SINGH TANWAR,DELHI vs. DCIT, CIRCLE 19(1), DELHI, NEW DELHI

Appeal is allowed

section 54F deduction of Rs.\n6,53,00,317/-; in assessment order dated 26.12.2022 as upheld in\nthe lower appellate discussion; reading as under:\n“The contentions of both the Assessing officer and the appellant assessee resp.\nhave been carefully considered and this Appellate authority has noted the\nfollowing points:\ni. The Assessee is an individual, pensioner, sources of income

ACIT, NEW DELHI vs. SHRI AKSHAY SOBTI, NEW DELHI

In the result, both the 02 appeals filed by the Revenue stand

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2012-13

54F do not prescribe any condition as to the date of commencement of construction of new house property, meaning thereby that the construction of house property may be commenced even before the date of transfer of original asset... ” 3.15. In view of the above-cited position of law and interpretation of section 54 of the Act, the Assessee wishes

ACIT, NEW DELHI vs. SHRI PRADEEP SOBTI, NEW DELHI

In the result, both the 02 appeals filed by the Revenue stand

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2012-13

54F do not prescribe any condition as to the date of commencement of construction of new house property, meaning thereby that the construction of house property may be commenced even before the date of transfer of original asset... ” 3.15. In view of the above-cited position of law and interpretation of section 54 of the Act, the Assessee wishes

ACIT, NEW DELHI vs. SMT. SEEMA SOBTI, NEW DELHI

In the result, the appeal filed by the Revenue stand dismissed

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2012-13

54F do not prescribe any condition as to the date of commencement of construction of new house property, meaning thereby that the construction of house property may be commenced even before the date of transfer of original asset... ” 3.15. In view of the above-cited position of law and interpretation of section 54 of the Act, the Assessee wishes

BHUPINDER SINGH JULKA,NEW DELHI vs. ACIT, CIRCLE-INT. TAX. 2(1)(2), DELHI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri M. Balaganesh

TDS u/s 194A 2,48,603 - 22,37,431 Net Compensation credit. Further final payment of Rs. 3,88,746/- was made on 23.02.2018. v) 05.12.2017 The assessee entered into an agreement to sell 20-24 for office space in Project Digital Greens of M/s Emaar MGF Land Ltd at Sector 61, Gurgaon, Haryana for Rs. 109 lacs. Till date

SHANTANU KUMAR BOSE ,NEW DELHI vs. ACIT, CIRCLE- 33(1), NEW DELHI

Appeal are dismissed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 54F. 7. That the Learned AO erred in initiating penalty proceeding U/s 271(l)(c) even though the Appellant had disclosed all material facts and furnished all information sought by the AO. 3. The assessee filed the return of income on 08.09.2015 declaring total income of Rs. 42,63,600/-. The case was selected for scrutiny under CASS. During

BALWANT SINGH,GURGAON vs. ITO,WARD-1(3),, GURGAON

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble

54F of the Act read with section 139 of the Act is also incorrect, misconceived and untenable. 3. That the learned Commissioner of Income Tax (Appeals) has also erred both in law and on facts in not directing the credit of tax of Rs. 80,000/- against the demand computed in the order of assessment dated 23.12.2016. 4. That various

MR. ABHISAR SHARMA,NOIDA vs. DCIT, NEW DELHI

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

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2005-06 Mr. Abhisar Sharma, Vs Dcit, B-602, Plot No.F-2, Circle-64(1), The Crescent, B-Block, Room No.314, Sector-50, Pratyakshkar Bhawan, Noida. Civic Centre, New Delhi. Pan: Aigps3840N (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Ca Revenue By : Shri J.K. Mishra, Cit-Dr. Date Of Hearing : 12.01.2021 Date Of Pronouncement : 27.01.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30Th March, 2015 Passed U/S 263 Of The It Act By The Pcit-22, Delhi, Relating To Assessment Year 2005-06. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 22Nd July, 2005 Declaring Income Of Rs.9,00,355/-. The Assessee In The Return Of Income Had Declared Income From Salary At Rs.9,81,964/- & Loss From House Property At Rs.81,609/-. The Return Was Processed U/S 143(1) Of The Act On 4Th July, 2006 At The Same Income. Subsequently, The Case Of The Assessee Was Reopened By Issue Of Notice U/S 148 Of The Act Dated 27Th March, 2012 After Obtaining Prior Approval Of The Addl. Cit, Range-7, New Delhi, Vide His Letter No.526 Dated 27Th March, 2012. The Ao Completed The Assessment U/S 147/143(3) On 28Th March, 2013, Determining The Income Of The Assessee At Rs.11,03,270/- As Against The Returned Income Of Rs.9,00,355/- Wherein He Made The Following Additions:-

TDS and the value of perquisites in terms of section 17(2) of the Income-tax Act. during the period 1/472003 to 31/3/2008 in the case of each employee who was provided with the perquisite of annual vacation abroad for self and family.” 19. Simultaneously, information u/s 133(6) of the Act was called from the following parties : a). From

MRS. SHUMANA SEN,NOIDA vs. DCIT, NEW DELHI

In the result, all the four appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

TDS and the value of perquisites in terms of section 17(2) of the Income-tax Act. during the period 1/472003 to 31/3/2008 in the case of each employee who was provided with the perquisite of annual vacation abroad for self and family.” 19. Simultaneously, information u/s 133(6) of the Act was called from the following parties : a). From

MRS. SHUMANA SEN,NOIDA vs. DCIT, NEW DELHI

In the result, all the four appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

TDS and the value of perquisites in terms of section 17(2) of the Income-tax Act. during the period 1/472003 to 31/3/2008 in the case of each employee who was provided with the perquisite of annual vacation abroad for self and family.” 19. Simultaneously, information u/s 133(6) of the Act was called from the following parties : a). From

MRS. SHUMANA SEN,NOIDA vs. DCIT, NEW DELHI

In the result, all the four appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

TDS and the value of perquisites in terms of section 17(2) of the Income-tax Act. during the period 1/472003 to 31/3/2008 in the case of each employee who was provided with the perquisite of annual vacation abroad for self and family.” 19. Simultaneously, information u/s 133(6) of the Act was called from the following parties : a). From

MRS. SHUMANA SEN,NOIDA vs. DCIT, NEW DELHI

In the result, all the four appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

TDS and the value of perquisites in terms of section 17(2) of the Income-tax Act. during the period 1/472003 to 31/3/2008 in the case of each employee who was provided with the perquisite of annual vacation abroad for self and family.” 19. Simultaneously, information u/s 133(6) of the Act was called from the following parties : a). From

SHRI VINAY KHANNA,NEW DELHI vs. CIT, MEERUT

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

Bench: Shri N.K. Billaiya & Smt Beena A. Pillai[A.Y 2008-09] Shri Vinay Khanna Vs. The C.I.T Prop. M/S Veekay Express Meerut 171/3, Thapar Nagar Meerut

4 Sons 3,97,327 11,928 3,85,407 — Reminder Oil Carrier BAIPS1416B 9,38,480 28,153 9,18,247 9,377 Pandit Singh 8.96,784 26.901 8.69,883 Rekha Khanna 21,45.926 64,378 28,81,548 — R.K. Gindal ABDPG8247G 48,233 1,447 46,786 482 Satish Kumar Laaba AAEPLB576G

RATI RAM,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

SATYA PAL,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

SATYABIR SINGH YADAV,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

RAGHUVIR SINGH ,DELHI vs. PR. CIT, FARIDABAD

Bench: Shri N.K. Billaiya & Ms Astha Chandra

TDS deducted during the year is enclosed herewith. 3. That partly details of Investment and sources of investment are enclosed herewith. 4. That regarding capital gain/loss, computation of income is enclosed herewith and copy of sale deed has already been submitted. 5. That for details of exemption claimed u/s 54B and u/s 54F of the Income Tax Act, 1961 during