ACIT, CIRCLE-51(1), NEW DELHI vs. NAVEEN BATRA, NEW DELHI

In the result, the Cross Objection of the assessee is partly allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usassessment Year 2017-18

section 133A of the Act on Batra Jewellers prop. Navin Batra on 11.11.2019 which was later converted into search action under s. 132 of the Act. Excess stock of Gold and Jewellery worth Rs. 2,25,53,159/- was found at the business premises of the Assessee. The assessee treated such excess stock as ‘business income’ and declared the said

AIT, CENTRAL CIRCLE, GHAZIABAD vs. ANKIT SHARMA, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

69A of IT Act in the hands of Sh. Ankit Sharma, secretary of the trust. In this regard the AR submits that this document is just a proposal prepared by the family to sell the hospital and the college on account of heavy losses suffered by the trust during this period and further a setback of not getting approval

ANKIT SHARMA,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

69A of IT Act in the hands of Sh. Ankit Sharma, secretary of the trust. In this regard the AR submits that this document is just a proposal prepared by the family to sell the hospital and the college on account of heavy losses suffered by the trust during this period and further a setback of not getting approval

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. JAIPAL SINGH SHARMA TRUST, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

69A of IT Act in the hands of Sh. Ankit Sharma, secretary of the trust. In this regard the AR submits that this document is just a proposal prepared by the family to sell the hospital and the college on account of heavy losses suffered by the trust during this period and further a setback of not getting approval

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. JAIPAL SINGH SHARMA TRUST, GHAZIABAD

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

69A of IT Act in the hands of Sh. Ankit Sharma, secretary of the trust. In this regard the AR submits that this document is just a proposal prepared by the family to sell the hospital and the college on account of heavy losses suffered by the trust during this period and further a setback of not getting approval

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. NIDHI SHARMA, NEW DELHI

In the result, the appeal of the assessees is allowed and the appeals of the Revenue are dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

69A of IT Act in the hands of Sh. Ankit Sharma, secretary of the trust. In this regard the AR submits that this document is just a proposal prepared by the family to sell the hospital and the college on account of heavy losses suffered by the trust during this period and further a setback of not getting approval

RAJEEV KAUSHIK,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

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

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royrajeev Kaushik Vs. Acit, Circle 58(1) 30/42, Street No. 8, Vikas Bhawan, Vishwas Nagar, D-Block, New Delhi Shahdara, Delhi-110002 Delhi – 110032 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaqpk7860C Appellant .. Respondent

Section 69A is unjustified and may kindly be deleted. 2. As per para 7.2 of NFAC Order, An amount of Rs. 42,00,000, representing salary income, has been added to the total income during the assessment. I hereby submit that I received salary income amounting to Rs. 42,00,000 from Vishakha Facility Management Private Limited during the relevant

PICO DEEPALI OVERLAYS CONSORTIUM,HARYANA vs. DCIT CENTRAL CIRCLE 17, DELHI

In the result, both the captioned appeals filed by the assessee are allowed

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2011-12 Pico Deepali Overlays Vs. Dcit, Central Circle-17, Consortium, C/O Mna & Co., Delhi Cas, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 Pan :Aabap1880F (Appellant) (Respondent)

69A AND SECTION 37 OF THE ACT. HENCE THE SAID ORDER IS ILLEGAL AND BAD IN LAW. 18. TRANSFER PRICING ADJUSTMENT OF RS. 5,93,69,533 ON ACCOUNT OF PROCUREMENT OF OVERLAYS/EVENT MANAGEMENT SERVICES FROM ASSOCIATED ENTERPRISES("AE"): i. That, the AO/TPO/DRP has erred on facts and in law in making an adjustment

PICO DEEPALI OVERLAYS CONSORTIUM (BY DEEPALI DESIGNS EXHIBITS (P.) LTD.),DELHI vs. DCIT, CENTRAL CIRCLE-17, NEW DELHI

In the result, both the captioned appeals filed by the assessee are allowed

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2011-12 Pico Deepali Overlays Vs. Dcit, Central Circle-17, Consortium, C/O Mna & Co., Delhi Cas, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 Pan :Aabap1880F (Appellant) (Respondent)

69A AND SECTION 37 OF THE ACT. HENCE THE SAID ORDER IS ILLEGAL AND BAD IN LAW. 18. TRANSFER PRICING ADJUSTMENT OF RS. 5,93,69,533 ON ACCOUNT OF PROCUREMENT OF OVERLAYS/EVENT MANAGEMENT SERVICES FROM ASSOCIATED ENTERPRISES("AE"): i. That, the AO/TPO/DRP has erred on facts and in law in making an adjustment

INCOME TAX OFFICER, CIVIC CENTRE, NEW DELHI vs. NAVEEN ARORA, LAJPAT NAGAR, DELHI

Appeal is partly allowed

TDS was required under Section 195, following judicial precedents. The addition for unexplained cash deposits was reduced to Rs. 2 lakhs.", "result": "Partly Allowed", "sections": [ "69C", "69A

U V BUILDCON (INDIA) PRIVATE LIMITED,NEW DELHI vs. ITO WARD - 27(2), NEW DELHI

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

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumar

TDS 2,00,000/- TOTAL : 5,84,91,000/- 2.2 The ClT(A) has erred in confirming the addition of Rs.2,20,00,000 under section 69A

HANSRAJ ,REWARI vs. ITO WARD 1(4), GURGAON

In the result, appeal of the assessee is partly allowed

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh, Ita No:- 4978/Del/2025 (Assessment Year- 2014-15) Hansraj, Income Tax Officer, C-75, Ground Floor, Ward-1(4), M2K County, Dharuhera Vs Gurugram, Rewari, Haryana-123106. Haryana-122001. Pan- Aazph7436E Assessee Revenue

TDS Form 26Q, Section Rs. 6,66,672/- 194I(b) AIR-001 Cash Deposit of Rs. 10,00,000/- or more in a Rs. 1,01,50,000/- saving bank account 2.2 In view of the above facts, the Assessing Officer had reasons to believe that income to the extent of Rs. 1,08,57,906/- had escaped assessment within

ARUN ENTERPRISES,GHAZIABAD vs. PR,CIT, GHAZIABAD

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

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

TDS for commission paid during this assessment year. 3. The assessee is also submitting the details of Sundry Creditors in the format given by your honour for the outstanding amount above Rs. 10,00,000.00 4. That the assessee had surrendered Rs.IO crs during the survey proceedings held on 09/08/2016 to cover up the deficiencies as noted at the time

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. MANOJ KUMAR BANSAL, DELHI

In the result the appeal of the Revenue is dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2019-20 Assistant Commissioner Of Vs. Manoj Kumar Bansal, 401 Income Tax Room No. New Delhi House, 27 Barakhamba 261-A 2Nd Floor F-2 Ara Road Delhi 110001 Centre, New Delhi- 110055 Pan No.Aahpb3143F (Appellant) (Respondent)

section 69 of the Act. Reliance is placed on the following decisions: (i) Deputy Commissioner of Income –tax v. Rohini Builders –[2002] 256 ITR 360 (ii) Manibhadra Securities Services P. Ltd. v. ITO Ward-2(1) (4)Ahmedabad -2022(8) TMI 1074 –ITAT Ahmedabad (iii) Commissioner of Income Tax Surat-1 v. Shri Mahavir Crimpers-2018 (6) TMI 1058 Gujarat

PAWAN KUMAR JAIN,GHAZIABAD vs. ITO, WARD- 2(1), GHAZIABAD

In the result, appeal of the assessee is partly allowed on ground no

TDS of Rs. 22,020.00 was deducted at source which was duly shown by the assessee in the records. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 2. Ground No. 1 & 2 of assessee

SHARWAN KUMAR,YAMUNA NAGAR vs. DCIT, CENTRAL CIRCLE, KARNAL

In the result, all the captioned appeals of the assessees are

Bench: Shri N.K. Billaiya & Shri Kul Bharat

69A of the Income Tax Act, 1961. I am satisfied that assessee has under reported / misreported her income, therefore penalty notice u/s 274 r.w.s 270A is being issued separately. “ 9. The chronological events resulting into the aforementioned findings of the Assessing Officer are as under: (i) Return of income was filed on 24.07.2017 declaring an income

ALFA MODERN MOBILES PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER WARD 2(1), CR BUILDING

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

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2017-18] Alfa Modern Mobiles Pvt. Ltd., Vs Ito A-24/2, Naraina Industrial Ward-2(1) Area, Phase-I, C.R. Building New Delhi-110028. Delhi-110001 Pan-Aaica6087C Appellant Respondent Appellant By Shri Pranshu Goel, Ca & Shri Aditya Gupta, Adv. Respondent By Shri Ajay Kumar Arora, Sr.Dr Date Of Hearing 04.02.2026 Date Of Pronouncement 11.02.2026

Section 40(a)(ia) amounting to 17,06,740/- for non-deduction of TDS on Amazon commission was unwarranted, as the required TDS details were available and provided. 7. That the learned CIT(A) erred in rejecting the additional evidence under Rule 46A despite the fact that sufficient cause was shown for the delay in submitting such evidence. Moreover

GULSHAN HOMES AND INFRASTRUCTURE (P) LTD,NEW DELHI vs. DR. MANOJ KUMAR, DCIT, CENTRAL CIRCLE-31, NEW DELHI

In the result, the appeal of the assessee is partly allowed

69A of the Act and also added a sum of Rs 4,78,14,240/- on account of\npayment of interest on loans as unexplained expenditure under section 69C of the Act\nand completed the assessment under section 153C of the Act in the hands of the\nassessee company.\n\n9. The learned CITA upheld the additions made