M/S CARE INDIA SOLUTION FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

9, 2025.\n4. That on the facts and in the circumstances of the case\nand in law, the Ld. CIT(A) failed to appreciate that the\nreassessment proceedings initiated by the Ld. AO were\nwithout valid jurisdiction under Section 148 of the Act and\nthat the Ld. AO failed to comply with the procedure laid down\nunder section 148A

M/S CARE INDIA SOLUTIONS FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

9, 2025.\n4. That on the facts and in the circumstances of the case\nand in law, the Ld. CIT(A) failed to appreciate that the\nreassessment proceedings initiated by the Ld. AO were\nwithout valid jurisdiction under Section 148 of the Act and\nthat the Ld. AO failed to comply with the procedure laid down\nunder section 148A

DEEPAK GOLCHA,DELHI vs. ACIT,CIRCLE-43(1), DELHI

Appeal is allowed in very terms

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singhasstt. Yr: 2022-23

purchases amounting to Rs. 12,28,95,996/- from alleged bogus parties. Penalty proceedings were initiated under Section 270A read with Section 274 for under-reporting consequent upon misreporting of income. A show-cause notice dated 11.03.2024 was issued, fixing the date of compliance on 30.03.2024. The assessee, as recorded in the assessment order, agreed to the addition

M/S CARE INDIA SOLUTION FOR SUSTAINABLE DEVELOPMENT,DELHI vs. DCIT, CENTRAL CIRCLE-14, DELHI

In the result, the appeals of the assessee are allowed for\nstatistical purpose

9, 2025.\n4. That on the facts and in the circumstances of the case\nand in law, the Ld. CIT(A) failed to appreciate that the\nreassessment proceedings initiated by the Ld. AO were\nwithout valid jurisdiction under Section 148 of the Act and\nthat the Ld. AO failed to comply with the procedure laid down\nunder section 148A

INCOME TAX OFFICER, C.R. BUILDING, ITO vs. SUNITA GOLD AND DIAMONDS PVT LTD, NEW DELHI

9 to 11\nhours daily. Neither in the FY 2016-17 except on 08.11.2016 nor in the\nimmediate preceding financial year 2015-16, the assessee has ever\nreported a single day cash sales exceeding Rs.2,00,00,000/- or more in\na single day.\n7.1 Assesse is claiming which is not real, which cannot be genuine. It is\nclaimed that

BHARAT AGRO INDUSTRIES,BHIWANI vs. DCIT CIRCLE, BHIWANI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat[Assessment Year : 2017-18] Bharat Agro Industries, Vs Dcit, Devsar Mod, Opp. Delhi Police Circle Bhiwani. School, Loharu Road, Bhiwani, Haryana-127021. Pan-Aamfb0628H Appellant Respondent Appellant By Shri Gautam Jain, Adv., Shri Lalit Mohan, Adv. & Shri Parth Singhal, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 21.02.2024 Date Of Pronouncement 23.02.2024

270A of the Act. As the penalty is merely initiated and not levied, this ground is pre- mature. Hence, ground No.2 is dismissed.” 9. From the above, it is clear that the Ld.CIT(A) did not advert to submission that no error was found in the stock of the assessee. Once the assessee has recorded the sales in its books

MUKUL HASTEER,KARNAL vs. ITO WARD-1, KARNAL

In the result, the assessee’s appeal is allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

9. That the Ld. Appellate Authority wrongly & illegally upheld the addition ofRs63,790/- against the facts and circumstances of the case. 10. That the Ld. Appellate Authority wrongly & illegally upheld the addition of Rs.1,6 I ,400/- against the facts and circumstances of the case. That the Ld. Appellate Authority wrongly & illegally upheld the invoking of section I I5BBE against

VIKAS CHAWLA,DELHI vs. INCOME TAX OFFICER, DELHI

In the result, the appeal of the assessee ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2022-23 Vikas Chawla, Vs Income Tax Officer, 582/2, 1St Floor, Gali Ward-47(1), D.S. Building, Ghanteshwar Katra Neel New Delhi-110001 Chandni Chowk, New Delhi-110006 (Appellant) (Respondent) Pan No. Afnpc7260A

270A despite full disclosure by the assessee, contrary to the ratio laid down by Hon'ble Courts that mere disallowance of a bona fide claim cannot attract penalty. 3. The brief facts of the case are that the assessee is running a firm in the name and style of M/s Shilpa Impex, which is dealing in wholesale and retail trading

SINGAL AND SONS CONSTRUCTION PVT LTD,DELHI vs. ITO WARD - 4 , HISAR

In the result, ground raised by the assessee is partly allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmansingal & Sons Construction Pvt. Ltd., Vs. Ito, Ward 4, Behind Sbi Main Branch, Hisar. Delhi Road, Hisar – 125 001 (Haryana). (Pan : Aaccs0362C) (Appellant) (Respondent) Assessee By : Shri Pranav Yadav, Advocate Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 10.07.2025 Date Of Order : 10.07.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi (For Short ‘Ld. Cit (A)) Dated 06.11.2023 For The Assessment Year 2017-18. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income Declaring Income Of Rs.5,90,940/- On 29.10.2017 For The Ay 2017-18. The Case Was Selected For Complete Scrutiny Through Cass. Accordingly, Notices

270A of the Act. The submission of the appellant on various grounds of appeal is as under: - 1. Ground no 1 to 4 During the year under consideration, the appellant was in engaged in business of Civil construction of dwelling units or other civil construction. The assessing officer has made an addition of Rs. 34,44,803/- on account