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

section 153D of the I. T. Act because the A.O. has made several double or triple additions on account of share capital, investments, FDRs purchased, loans, capital gains

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

section 153D of the I. T. Act because the A.O. has made several double or triple additions on account of share capital, investments, FDRs purchased, loans, capital gains

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

section 153D of the I. T. Act because the A.O. has made several double or triple additions on account of share capital, investments, FDRs purchased, loans, capital gains

ASHOK KUMAR BANSAL,GURGAON vs. PR, CIT CENTRAL, DELHI-1, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

capital gains under Section 112 of the Act and addition made thereon in the hands of the assessee enhancing the income of the assessee by Rs.34,03,566/- under Section 68 of the Act. 6. Based on conjectures and surmises overlooking the evidences on record conclusion made by the Ld. PCIT that the sale on inherited loose diamonds

ASHOK KUMAR BANSAL,GURGAON vs. PR, CIT CENTRAL DELHI-1, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

capital gains under Section 112 of the Act and addition made thereon in the hands of the assessee enhancing the income of the assessee by Rs.34,03,566/- under Section 68 of the Act. 6. Based on conjectures and surmises overlooking the evidences on record conclusion made by the Ld. PCIT that the sale on inherited loose diamonds

ASHOK KUMAR BANSAL,GURGAON vs. PR, CIT CENTRAL DELHI-1, DELHI

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

capital gains under Section 112 of the Act and addition made thereon in the hands of the assessee enhancing the income of the assessee by Rs.34,03,566/- under Section 68 of the Act. 6. Based on conjectures and surmises overlooking the evidences on record conclusion made by the Ld. PCIT that the sale on inherited loose diamonds

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

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 6. That the Commissioner of Income

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 6. That the Commissioner of Income

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 6. That the Commissioner of Income

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 6. That the Commissioner of Income

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 7. That the Commissioner of Income

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 7. That the Commissioner of Income

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 7. That the Commissioner of Income

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 7. That the Commissioner of Income

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

Section 153D of the Income Tax Act, 1961 have been given in mechanical manner without application of mind and the copy of approval has not been provided to the Appellant despite being requested for during the course of impugned appellate proceedings. As such, the Assessment Order is illegal and may please be quashed. 7. That the Commissioner of Income

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

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