HERSH VARDHAN KSHETRY,NOIDA vs. ACIT, CIRCLE INT. TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

6. That in view of the facts and circumstances of the case and in law, the issuance of notice under Section 148 and reassessment proceedings are illegal and bad in law as there is a clear violation of the mandatory and binding Circular/Instruction dated 04.03.2021 as modified on 12.03.2021. Thus, the proceedings and the subsequent actions/orders are illegal and liable

NINA KSHETRY,NOIDA vs. ACIT, CIRCLE INT.TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

6. That in view of the facts and circumstances of the case and in law, the issuance of notice under Section 148 and reassessment proceedings are illegal and bad in law as there is a clear violation of the mandatory and binding Circular/Instruction dated 04.03.2021 as modified on 12.03.2021. Thus, the proceedings and the subsequent actions/orders are illegal and liable

DCIT,, FARIDABAD vs. M/S ECO AUTO COMPONENTS LMITED,, FARIDABAD

In the result, appeal of the Revenue is allowed

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2005-06 Vs. M/S. Eco Auto Components Ltd., Dcit, Faridabad Plot No. 20, Sector-6, Faridabad Pan : Aaace3659C (Appellant) (Respondent) Appellant By Ms. Ashima Neb, Sr. Dr Respondent By Ms. Rano Jain, Adv. & Sh. Ashish Goel, Ca Date Of Hearing 09.01.2018 Date Of Pronouncement 18.01.2018 Order Per O.P. Kant, A.M.:

capital gain under section 48 of the Act.” 5. We have heard the rival submission and perused the relevant material on record. In the ground before us, the only issue is related to verification of the fact, whether the reference to the Valuation Officer was made under section 142A or under section 55A of the Act. The learned

RENU SINGH,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

6. Aggrieved by the additions on account of alleged by the additions on account of alleged under reporting of sale reporting of sale consideration for the purposes purposes of determination of capital gains, the assessee of determination of capital gains, the assessee preferred appeal before the the Ld.CIT(A). The CIT(A) however, also declined any wever, also declined

ITO, NEW DELHI vs. SH. ASHWANI KUMAR MALIK, MEERUT

Bench: Shri S.V. Mehrotra & Smt. Beena Pillai

6 The remand report of the ld.AO dated 17/10/2012, reiterated the arguments made by the ld.AO in the assessment order. The ld. AO also raised a fresh issue that the valuation report furnished by the registered valuer were not valid as per law because the same was not certified to be given to the best of the knowledge and belief

MADHURITTU PURI,UNITED KINGDOM vs. DCIT, CIRCLE INTERNATIONAL TAXATION 2(2)(2) , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

142A of the Act to Department’s Valuation Officer ( DVO ) for determining fair market value (‘FMV’) of house property as on 01/04/2001 was unlawful and invalid. b) Both the independent registered valuer’s reports as relied upon and furnished by the Appellant ought to have been accepted and made the basis for estimating/determining FMV of house property

DILIP KAPUR,UNITED STATES OF AMERICA vs. ACIT, CIRCLE 2(1)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal of the assessee is allowed

Bench: Dr. Brr Kumarshri Sudhir Pareek

capital gain on the basis of report issued by DVO under Section 142A of the Income Tax Act 6. On the facts

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) TMI 719 - ITAT Delhi Dated: - 14-3-2023 ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. “5. After careful consideration of rival submissions of both the sides and facts and circumstances of the present case coupled with proposition rendered by the Hon’ble Jurisdictional High Court of Delhi under identical circumstances in the case

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) TMI 719 - ITAT Delhi Dated: - 14-3-2023 ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. “5. After careful consideration of rival submissions of both the sides and facts and circumstances of the present case coupled with proposition rendered by the Hon’ble Jurisdictional High Court of Delhi under identical circumstances in the case

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) TMI 719 - ITAT Delhi Dated: - 14-3-2023 ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. “5. After careful consideration of rival submissions of both the sides and facts and circumstances of the present case coupled with proposition rendered by the Hon’ble Jurisdictional High Court of Delhi under identical circumstances in the case

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) TMI 719 - ITAT Delhi Dated: - 14-3-2023 ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. “5. After careful consideration of rival submissions of both the sides and facts and circumstances of the present case coupled with proposition rendered by the Hon’ble Jurisdictional High Court of Delhi under identical circumstances in the case

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) TMI 719 - ITAT Delhi Dated: - 14-3-2023 ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. “5. After careful consideration of rival submissions of both the sides and facts and circumstances of the present case coupled with proposition rendered by the Hon’ble Jurisdictional High Court of Delhi under identical circumstances in the case

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CORCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) TMI 719 - ITAT Delhi Dated: - 14-3-2023 ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. “5. After careful consideration of rival submissions of both the sides and facts and circumstances of the present case coupled with proposition rendered by the Hon’ble Jurisdictional High Court of Delhi under identical circumstances in the case

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) TMI 719 - ITAT Delhi Dated: - 14-3-2023 ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. “5. After careful consideration of rival submissions of both the sides and facts and circumstances of the present case coupled with proposition rendered by the Hon’ble Jurisdictional High Court of Delhi under identical circumstances in the case

DCIT, NEW DELHI vs. SMT. USHA RANI TALLA, NEW DELHI

In the result the Revenue’s appeal is dismissed

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

6. We have heard both the parties and perused the impugned order of the Ld. CIT(A) alongwith the order passed by the ITAT, ‘H’ Bench New Delhi vide its order 30.6.2015 in Revenue’s appeal in ITA No. 5698/Del/2014 i.e. ACIT vs. Smt. Usha Rani Talla and in Assessee’s appeal being ITA No. 5974/Del/2014

DCIT, NEW DELHI vs. SMT. URVASHI TALLA, NEW DELHI

In the result the Revenue’s appeal is dismissed

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

6. We have heard both the parties and perused the impugned order of the Ld. CIT(A) alongwith the order passed by the ITAT, ‘H’ Bench New Delhi vide its order 30.6.2015 in Revenue’s appeal in ITA No. 5698/Del/2014 i.e. ACIT vs. Smt. Usha Rani Talla and in Assessee’s appeal being ITA No. 5974/Del/2014

SANGEETA,NEW DELHI vs. ITO WARD - 53(5), NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Pandaassessment Year: 2010-11 Sangeeta, Vs. Ito, A-190, 3Rd Floor, Ward-53(5), Gautam Nagar, New Delhi. New Delhi. Pan: Blsps7011K (Appellant) (Respondent) Assessee By : Shri Lokendrajit Paonam, Ca Revenue By : Shri R.K. Gupta, Sr. Dr Date Of Hearing : 04.08.2021 Date Of Pronouncement : 14.09.2021 Order

section 142A(6) regardless of its not having been used against the assessee. 4 3 That the appellant craves leave to add, alter, modify or delete any ground of appeal at the time of hearing of the appeal and the grounds of appeal are without prejudice to each other.” 6. I have heard the rival arguments made by both

BIMLA,DELHI vs. ITO WARD-38(5), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekbimla, Vs. Ito, Ward 38 (5), H.No.143, Village Hamidpur, New Delhi. Delhi – 110 036. (Pan : Bpdpb9344B) (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate Shri Ankit Kumar, Advocate Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 18.09.2024 Date Of Order : 26.11.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax Appeals-13, New Delhi (Hereinafter Referred To ‘Ld. Cit (A)’) Dated 23.07.2019 For Assessment Year 2014-15. 2. Brief Facts Of The Case Are, Assessee Filed Return Of Income Declaring Total Income Of Rs.2,23,030/- On 14.08.2014. The Return Of Income Was Processed Under Section 143 (1) Of The Income-Tax Act, 1961 (For Short ‘The Act’). The Case Was Selected For Scrutiny Through Cass & Notices

6. Now coming to the question regarding action of the learned CIT(Appeals) to treat the reference u/s 142 for the purpose of Section 69B, I find merit into the contention of the assessee that there is no power conferred upon the learned CIT(Appeals) to assess a particular item under different provision of the Act what the Assessing Officer