DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

gainful to refer to section 153 approval in this case which reads as under :- 3 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 “To The Asst. Commissioner of Income tax (Central), Bilaspur. Subject– Approval under u/s 153D of the I.T. Act – Amolak Singh Bhatia Group, Bilaspur – Regarding. Please refer to your letter in F.No.ACIT (CC)/BSP/153D/2018-19 dated

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

gainful to refer to section 153 approval in this case which reads as under :- 3 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 “To The Asst. Commissioner of Income tax (Central), Bilaspur. Subject– Approval under u/s 153D of the I.T. Act – Amolak Singh Bhatia Group, Bilaspur – Regarding. Please refer to your letter in F.No.ACIT (CC)/BSP/153D/2018-19 dated

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

gainful to refer to section 153 approval in this case which reads as under :- 3 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 “To The Asst. Commissioner of Income tax (Central), Bilaspur. Subject– Approval under u/s 153D of the I.T. Act – Amolak Singh Bhatia Group, Bilaspur – Regarding. Please refer to your letter in F.No.ACIT (CC)/BSP/153D/2018-19 dated

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

gainful to refer to section 153 approval in this case which reads as under :- 3 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 “To The Asst. Commissioner of Income tax (Central), Bilaspur. Subject– Approval under u/s 153D of the I.T. Act – Amolak Singh Bhatia Group, Bilaspur – Regarding. Please refer to your letter in F.No.ACIT (CC)/BSP/153D/2018-19 dated

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

gainful to refer to section 153 approval in this case which reads as under :- 3 ITA Nos.717 to 721/Del./2021 CO Nos.126 to 130/Del/2022 “To The Asst. Commissioner of Income tax (Central), Bilaspur. Subject– Approval under u/s 153D of the I.T. Act – Amolak Singh Bhatia Group, Bilaspur – Regarding. Please refer to your letter in F.No.ACIT (CC)/BSP/153D/2018-19 dated

RITU KAPUR,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NOIDA

In the result, Appeals filed by the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shrimanish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

RITU KAPUR,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NOIDA

In the result, Appeals filed by the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shrimanish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

DCIT, CENTRAL CIRCLE-1, NOIDA vs. RITU KAPUR, NOIDA

In the result, Appeals filed by the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shrimanish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

RITU KAPUR,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NOIDA

In the result, Appeals filed by the Assessee in ITA Nos

Bench: Shri Yogesh Kumar U.S. & Shrimanish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

RAGHAV BAHL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NOIDA

In the result, Appeals filed by the Assessee in ITA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

RAGHAV BAHL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NOIDA

In the result, Appeals filed by the Assessee in ITA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

RAGHAV BAHL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NOIDA

In the result, Appeals filed by the Assessee in ITA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

RAGHAV BAHL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-1, NOIDA

In the result, Appeals filed by the Assessee in ITA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

DCIT, CENTRAL CIRCLE-1, NOIDA vs. RAGHAV BAHL, NOIDA

In the result, Appeals filed by the Assessee in ITA

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

153B of the Act whereas the physical order have not been dispatched within said time limit. As such, the Assessment Order passed online as well as physically is barred by limitation and may please be quashed. 3. That the Ld. Commissioner of Income Tax (Appeals) has erred in law and facts of the case while upholding the assessment framed under

AMIT BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16, DELHI

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

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Capital Gain. He submitted that the Assessing Officer cannot mechanically proceed to impugned penalty when he completed the assessment only based on revised return of income filed by the assessee. He submitted that in the similar facts on Amit Bansal and Suresh Chand Bansal vs. ACIT record, the Hon’ble Delhi High Court in the case of PCIT vs. Neeraj

AMIT BANSAL,HARYANA vs. ACIT CENTRAL CIRCLE-16, DELHI

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

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Capital Gain. He submitted that the Assessing Officer cannot mechanically proceed to impugned penalty when he completed the assessment only based on revised return of income filed by the assessee. He submitted that in the similar facts on Amit Bansal and Suresh Chand Bansal vs. ACIT record, the Hon’ble Delhi High Court in the case of PCIT vs. Neeraj

SURESH CHAND BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16 , DELHI

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

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

Capital Gain. He submitted that the Assessing Officer cannot mechanically proceed to impugned penalty when he completed the assessment only based on revised return of income filed by the assessee. He submitted that in the similar facts on Amit Bansal and Suresh Chand Bansal vs. ACIT record, the Hon’ble Delhi High Court in the case of PCIT vs. Neeraj

AMIT KATYAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 1, GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshamit Katyal, Vs. Dcit, C-654, New Friends Central Circle-1, Colony, New Delhi Gurgaon (Appellant) (Respondent) Pan:Aaepk4669H Assessee By : Shri V. K. Bindal, Ca Ms. Rinki Sharma, Itp Revenue By: Shri Safarul Haque Tanweer, Cit Dr Date Of Hearing 10/01/2024 Date Of Pronouncement 08/04/2024

capital gains and other sources. A search and seizure operation was carried out u/s 132 of the Act at the residence and office premises of M/s. Krrish Group of companies on 09.11.2011. The assessee was a Director of M/s. Frost Flacon Distilleries Pvt. Ltd and M/s. Jasmine Buildmart Pvt. Ltd. The premises of M/s. Frost Falcon Distilleries