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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

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

section 132(4) of the Act of Sri Sampat Shrama is incriminating material found during the course of search. We have observed that said statement of Sh. Sampat Sharma was recorded at his residential premises during search proceeding carried out separately. In our opinion, the statement of Sh. Sampat Sharma was not recorded in search proceeding of the assessee

KOHINOOR FOODS LTD.,FARIDABAD vs. ACIT, CIRCLE-14(2), NEW DELHI

In the result, the Revenue’s appeal as well as Assessee’s Appeal stand dismissed in the aforesaid manner

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Dcit, Circle-14(2), New Delhi Vs. M/S Kohinoor Foods Ltd. 10Th Floor, Pinnacle Room No. 323, C.R. Building, New Delhi – 2 Business Tower, Suraj Kund Road, Faridabad Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) & M/S Kohinoor Foods Ltd. Vs. Acit, Circle 14(2), 10Th Floor, Pinnacle New Delhi Business Tower, Suraj Kund Road, Faridabad, Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) Assessee By : S/Sh. Salil Kapoor, Utkarsha Kumar Gupta, Ms. Soumya Singh, Advocates Department By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 17.09.2025

253 ITR 83 (Del.) and other cases where it is held that it is to be seen whether any prima facie material is available, based on which the Department could reopen the case. Since in this case the cogent information was available regarding bogus purchase shown by appellant, which is also supported by bank account of the recipient

DCIT, CIRCLE-14(2), NEW DELHI vs. KOHINOOR FOODS LTD., FARIDABAD

In the result, the Revenue’s appeal as well as Assessee’s Appeal stand dismissed in the aforesaid manner

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Dcit, Circle-14(2), New Delhi Vs. M/S Kohinoor Foods Ltd. 10Th Floor, Pinnacle Room No. 323, C.R. Building, New Delhi – 2 Business Tower, Suraj Kund Road, Faridabad Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) & M/S Kohinoor Foods Ltd. Vs. Acit, Circle 14(2), 10Th Floor, Pinnacle New Delhi Business Tower, Suraj Kund Road, Faridabad, Haryana-121001 (Pan: Aaacs2470D) (Appellant) (Respondent) Assessee By : S/Sh. Salil Kapoor, Utkarsha Kumar Gupta, Ms. Soumya Singh, Advocates Department By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 28.08.2025 Date Of Pronouncement 17.09.2025

253 ITR 83 (Del.) and other cases where it is held that it is to be seen whether any prima facie material is available, based on which the Department could reopen the case. Since in this case the cogent information was available regarding bogus purchase shown by appellant, which is also supported by bank account of the recipient

VK READY MIX CONCRETE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -30,, ARA CENTRE, JHANDEWALAN EXTN.

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. V. K. READY MIX CONCRETE PRIVATE LIMITED, NEW DELHI

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

VK READY MIX CONCRETE PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-30, ARA CENTRE, JHANDEWALAN EXTN.

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

VK READY MIX CONCRETE PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-30, ARA CENTRE, JHANDEWALAN EXTN. DELHI

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures

VK READY MIX CONCRETE PVT LTD,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-30, DELHI

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 253(6) of the Act clearly postulate that an appeal before the tribunal shall be filed in the prescribed form and verified in the prescribed manner. Grounds of appeal filed by an appellant constitute integral document Page 3 of 14 ITA No.1440 to 1443/Del/2025 in an appeal memorandum. It is necessary for the litigant to place his signatures