ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 15. The ratio laid down in the aforesaid judgment has been further reiterated on the Hon’ble Delhi High Court in the case of Pr.CIT vs. (supra) vs Meeta Gutgutia and catena

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 15. The ratio laid down in the aforesaid judgment has been further reiterated on the Hon’ble Delhi High Court in the case of Pr.CIT vs. (supra) vs Meeta Gutgutia and catena

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 15. The ratio laid down in the aforesaid judgment has been further reiterated on the Hon’ble Delhi High Court in the case of Pr.CIT vs. (supra) vs Meeta Gutgutia and catena

M/S. MEROFORM (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 15. The ratio laid down in the aforesaid judgment has been further reiterated on the Hon’ble Delhi High Court in the case of Pr.CIT vs. (supra) vs Meeta Gutgutia and catena

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L.P. Sahu

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 15. The ratio laid down in the aforesaid judgment has been further reiterated on the Hon’ble Delhi High Court in the case of Pr.CIT vs. (supra) vs Meeta Gutgutia and catena

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

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

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

undisclosed domestic sales, protective addition on account of cash received in OMASUM-DELHI account and not giving set off of the additional income on account of the profit declared in 153A return. For A.Y. 2010-11, the assessee has taken another ground challenging the addition on account of TDS

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

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

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

undisclosed domestic sales, protective addition on account of cash received in OMASUM-DELHI account and not giving set off of the additional income on account of the profit declared in 153A return. For A.Y. 2010-11, the assessee has taken another ground challenging the addition on account of TDS

ACIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

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

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

undisclosed domestic sales, protective addition on account of cash received in OMASUM-DELHI account and not giving set off of the additional income on account of the profit declared in 153A return. For A.Y. 2010-11, the assessee has taken another ground challenging the addition on account of TDS

DCIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

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

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2805/Del/2018 : Asstt. Year : 2013-14 Ita No. 2806/Del/2018 : Asstt. Year : 2014-15 M/S Amq Agro India Pvt. Ltd. Vs Asstt. Commissioner Of Income C-134, Ground Floor, Defence Tax, Central Circle-19, Colony, New Delhi-110024 New Delhi (Appellant) (Respondent) Pan No. Aaeca0929M

undisclosed domestic sales, protective addition on account of cash received in OMASUM-DELHI account and not giving set off of the additional income on account of the profit declared in 153A return. For A.Y. 2010-11, the assessee has taken another ground challenging the addition on account of TDS

MAHUGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

TDS on earth work centering and shuttering. 26. The aggrieved assessee went in appeal before the ld. CIT(A),who dismissed the ground taken by the assessee. 27. Aggrieved further, the assessee is in appeal before us. 28. Before us, the ld. counsel for the assessee vehemently stated that this was a case of an unabated assessment and therefore

MAHAGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

TDS on earth work centering and shuttering. 26. The aggrieved assessee went in appeal before the ld. CIT(A),who dismissed the ground taken by the assessee. 27. Aggrieved further, the assessee is in appeal before us. 28. Before us, the ld. counsel for the assessee vehemently stated that this was a case of an unabated assessment and therefore

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

TDS on earth work centering and shuttering. 26. The aggrieved assessee went in appeal before the ld. CIT(A),who dismissed the ground taken by the assessee. 27. Aggrieved further, the assessee is in appeal before us. 28. Before us, the ld. counsel for the assessee vehemently stated that this was a case of an unabated assessment and therefore

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

TDS on earth work centering and shuttering. 26. The aggrieved assessee went in appeal before the ld. CIT(A),who dismissed the ground taken by the assessee. 27. Aggrieved further, the assessee is in appeal before us. 28. Before us, the ld. counsel for the assessee vehemently stated that this was a case of an unabated assessment and therefore

HSCC (INDIA) LTD. ,NOIDA vs. ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI

In the result, the appeal of the assessee is allowed and appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumarhscc (India) Ltd, Vs. Add. Cit, E-6A, Sector-1, Noida, Special Range-4, Uttar Pradesh New Delhi (Appellant) (Respondent) Pan:Aaach0086N Add. Cit, Vs. Hscc (India) Ltd, Special Range-4, E-6A, Sector-1, New Delhi Noida, Uttar Pradesh (Appellant) (Respondent) Pan:Aaach0086N Assessee By : Shri Lakshay Gupta, Ca Revenue By: Shri Sandip Kumar Mishra, Sr. Dr Date Of Hearing 21/05/2024 Date Of Pronouncement 16/07/2024

undisclosed interest income of the assessee. 6. The ld. AO observed that as per 26AS statement, TDS credit available to the assessee

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. HSCC (INDIA) LTD. , NOIDA

In the result, the appeal of the assessee is allowed and appeal of the revenue is dismissed

Bench: Shri M. Balaganesh & Shri Vimal Kumarhscc (India) Ltd, Vs. Add. Cit, E-6A, Sector-1, Noida, Special Range-4, Uttar Pradesh New Delhi (Appellant) (Respondent) Pan:Aaach0086N Add. Cit, Vs. Hscc (India) Ltd, Special Range-4, E-6A, Sector-1, New Delhi Noida, Uttar Pradesh (Appellant) (Respondent) Pan:Aaach0086N Assessee By : Shri Lakshay Gupta, Ca Revenue By: Shri Sandip Kumar Mishra, Sr. Dr Date Of Hearing 21/05/2024 Date Of Pronouncement 16/07/2024

undisclosed interest income of the assessee. 6. The ld. AO observed that as per 26AS statement, TDS credit available to the assessee

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Income-tax vide letter dated 2.11.2012 and 21.3.2013 attached at page 158- 162 and 163-164 of the paperbook stating that the admission was based on coercion and force. The same was also stated before the Ld. AO at page 12, 15, 16 of the order and page 302- 303, 305 of PBK and the Ld. CIT at page

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Income-tax vide letter dated 2.11.2012 and 21.3.2013 attached at page 158- 162 and 163-164 of the paperbook stating that the admission was based on coercion and force. The same was also stated before the Ld. AO at page 12, 15, 16 of the order and page 302- 303, 305 of PBK and the Ld. CIT at page

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Income-tax vide letter dated 2.11.2012 and 21.3.2013 attached at page 158- 162 and 163-164 of the paperbook stating that the admission was based on coercion and force. The same was also stated before the Ld. AO at page 12, 15, 16 of the order and page 302- 303, 305 of PBK and the Ld. CIT at page