LAKHMI CHAND CHARITABLE SOCIETY,NEW DELHI vs. PCIT CENTRAL 3, NEW DELHI

Bench: Shri S. Rifaur Rahman & Ms.Madhumita Roylakhmi Chand Vs. Principal Commissioner Charitable Society, Of Income Tax, Central-3 Elephanta Lane, Behind Room No. 325, 3Rd Floor, Sector-10/6 Market, New Income Tax Building, E-3 Golak Dham, Sector-10, Ara Centre, Jhandewalan Dwarka, Extension, New Delhi - 110075 New Delhi - 110055

2: Order passed without jurisdiction since jurisdiction exclusively vests in CIT(Exemption), Delhi (Pg 12 18)  Jurisdiction by PCIT (Central) has been assumed in view of CBDT letter dt. 19.01.2024 bearing F.No. 173/6/2024 ITA-I in respect of cancellation of P a g e | 7 Lakhmi Chand Charitable Society Vs. Pr.CIT, Central-3 registration u/s 12AA/10(23C) in trust cases

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CC-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CC-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CC-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CC-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

AGSON GLOBAL PVT. LTD,DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

ACIT, CENTRAL CIRCLE- 28 , NEW DELHI vs. AGSON GLOBAL PVT. LTD., DELHI

Appeals of the assessee are partly allowed and 6 appeals of the ld AO are dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

2 percent on the above sum as commission was also added. Thus, total addition of INR 175814034/– was made. 11. During the course of search, Managing director of the assessee company, Mr. Apresh Garg, in his statement recorded u/s 132 (4) on 22/3/2017, has admitted that it resorted to bogus sale/purchase transactions. The learned AO noted that assessee has undertaken

MEENA SWARUP,NEW DELHI vs. DCIT CIRCLE-3(1)(2), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2014-15] Mrs. Meena Swarup, Vs Dcit, 397, Mandakini Enclave, Circle-3(1)(2), New Delhi-110019. Intl. Tax., Pan-Amrps5792E New Delhi. Appellant Respondent Appellant By Shri R.S.Ahuja, Ca & Shri P.S.Sodhi, Adv. Respondent By Shri Dheeraj Kumar Jain, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am :

bogus made the addition of the same by invoking the provision of section 68 of the Act. 3. In first appeal, Ld.CIT(A) confirmed the addition made by the AO thus, the assessee is in appeal before the Tribunal by taking following grounds of appeal:- (A) “That on the facts & circumstances of the case the learned

CHARBUJA MARMO (INDIA) PVT. LTD.,DELHI vs. PR.CIT- 2 , NEW DELHI

In the result, appeal of Assessee allowed

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

bogus entities-Tribunal allowed assessee's appeal on merits- Revenue appealed against appellate order on merits- Assessee's cross appeal was on correctness of reopening of assessment- Tribunal upheld assessee's cross- objections and dismissed Revenue's appeal holding that there was no proper application of mind by concerned sanctioning authority u/s Section 151 as a pre- condition for issuing

INCOME TAX OFFICER, DELHI vs. AKASH DEEP SETHI, DELHI

In the result, the appeal filed by the Revenue is dismissed and at the same time, the cross objections filed by the assessee are also dismissed

Bench: Shri Challa Nagendra Prasad & Shri S. Rifaur Rahmanincome Tax Officer, Vs. Akash Deep Sethi, Delhi. B-236, Derawal Nagar, Model Town, Delhi – 110 009. (Pan : Abyps8933P) Co No.26/Del/2025 (In Ita No.4973/Del/2024) (Assessment Year: 2021-22) Akash Deep Sethi, Vs. Income Tax Officer, B-236, Derawal Nagar, Delhi. Model Town, Delhi – 110 009. (Pan : Abyps8933P) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Aman Garg, Ca Ms. Kirti, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 27.05.2025 Date Of Order : 16.07.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi

section 131 at the instance of the assessee, did not pursue the matter further. The Revenue did not examine the source of income of the said alleged creditors to find out whether they were creditworthy or were such who could advance the alleged loans. There was no effort made to pursue the so-called alleged creditors. In those circumstances

COMMISSIONER OF INCOME TAX DELHI-I, NEW DELHI vs. M/S ACI WIRELESS LTD

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

bogus proceedings of de-sealing the almirah and taking out the award lists from it and sent the same to HARTRON for compilation of results. 16. In order to prove its case, prosecution examined in all 68 witnesses. FACTUAL ASPECTS 17. The names and particulars of Chairpersons and members of the District Level Selection Committees are as under

COMMISSIONER OF INCOME TAX: DELHI-V vs. RITES LTD.

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

bogus proceedings of de-sealing the almirah and taking out the award lists from it and sent the same to HARTRON for compilation of results. 16. In order to prove its case, prosecution examined in all 68 witnesses. FACTUAL ASPECTS 17. The names and particulars of Chairpersons and members of the District Level Selection Committees are as under