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

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

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

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

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

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

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

1) of section 153B, except with the prior approval of the joint Commissioner. In the present case, the assessment order has been passed by an Income Tax Officer, who admittedly is an officer below the rank of joint Commissioner; therefore, the provisions of section 153D of the Act would be applicable. Section 153D starts with the words "No order

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

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

DCIT, CENTRAL CIRCLE-2, NEW DELHI vs. ASHISH GARG, DELHI

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9.\nOn the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ASHISH GARG,NOIDA vs. DCIT, CENTRAL CIRCLE-2, NOIDA

Accordingly,\nthe appeals being ITA Nos.1392 to 1395/Del/2022 for AYs 2012-13 to 2015-\n16 filed by the assessee are also allowed

capital.\n9. On the facts and circumstances of the case and in law, the assessment\norder passed by the assessing officer is contrary to provisions of sections 153D\nof the Income Tax Act, 1961 and CIT(A) erred in not holding so.\"\n4. At the outset of the hearing, ld. AR for the assessee raised the legal ground\nbeing Ground

ITO, WARD- 10(2), NEW DELHI vs. GOLD CAUSE CONSTRUCTIONS PVT. LTD., NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

capital. 9. On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer is contrary to provisions of sections 153D of the Income Tax Act, 1961 and CIT(A) erred in not holding so.” 4. At the outset of the hearing, ld. AR for the assessee raised the legal ground being Ground

PUSHPANJALI CONSTRUCTIONS PRIVATE LIMITED,PUSHPANJALI PALACE,DEHLI GATE,AGRA vs. DCIT, CEN CIR GHAZIABAD

In the result appeal filed by the assessee is partly allowed

Capital Pvt. Ltd. vs. ACIT in ITA No.1390/Del/2020\nvide order dated 13.06.2025.\nThus, the confirmation of addition by the Ld. CIT(A) is not in order on the\nfollowing facts:-\na).\nNo proper satisfaction not drawn u/s_153C because neither it mentions the\nbasis of issuance of notice and how there is escapement of income by virtue of\ndocument found from

MANOJ KUMAR CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Chaudhary, Vs. Dcit, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (Pan :Adjpc6140K)

capital gain despite assessee fulfilling the burden cast on him. 3. On the facts and circumstances of the case, the learned CITA) has erred both on facts and in law in confirming addition of Rs.15,60,782/- on account of exempt income despite assessee fulfilling the burden cast on him. 4. On the facts and circumstances of the case

MANOJ KUMAR HUF,GREATER NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, appeal of the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Chaudhary, Vs. Dcit, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (Pan :Adjpc6140K)

capital gain despite assessee fulfilling the burden cast on him. 3. On the facts and circumstances of the case, the learned CITA) has erred both on facts and in law in confirming addition of Rs.15,60,782/- on account of exempt income despite assessee fulfilling the burden cast on him. 4. On the facts and circumstances of the case

SH. CHANDRA KANT SHARMA,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals of the appellant/assessee are allowed

Capital Gain\nClaim of deduction U/s.54F\nRs.12,60,858/-\nRs.3,00,00,000/-\nRs.3,60,95,500/-\nRs.1,86,44,062/-\n7. In ITA No.3719/Del/2017 in pursuance to assessment order dated\n13.05.2016Ld. AO's order in penalty proceedings vide order dated 25.11.2016\nunder Section 271(1)(c) of the Act, penalty of Rs.74,35,694 was imposed