DCIT, NEW DELHI vs. SMT. USHA SHARMA, NEW DELHI

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

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Revelation Unique Retail & Vs. Assistant Commissioner Of Income Marketing Private Ltd., Tax, Central Circle-3, 5A/3A, Ansari Road, Daryaganj, Delhi New Delhi Pin: 1100 02 Pan :Aaicr9933L (Appellant) (Respondent)

272A(1)(d) of the Act was passed on 3 13.12.2022. On perusal of the bank accounts of the assessed, made deposits of Rs.17,70,12,272/-. On completion of proceedings, Ld. AO vide order dated 13.03.2023 made additions of Rs.17,70,12,272/- and Rs.5,92,32,502/-. 3. Against order dated 13.03.2023 of Ld. AO, appellant/assessee filed appeal

ANSHUL BANSAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3 , DELHI

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

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Ansul Bansal, Vs. Assistant Commissioner Of Income 5A/3A, Ansari Road, Daryaganj, Tax, Circle-3, New Delhi Delhi Pin: 1100 02 Pan :Auqpb8298M (Appellant) (Respondent)

272A(1)(d) of the Act was passed on 03.12.2022. The copy of the satisfaction note was provided to the assessee on 13.01.2023. As per the submissions made by the assessee, during the year under consideration the assessee has derived income from salary and other sources. On perusal of the bank accounts of the assessee and M/s Revelation Unique Retail

ROHIT GOEL,NEW DELHI vs. ACIT, CENTRAL CIRCLE-20, DELHI

In the result, appeal of assessee in ITA No

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

272A(1)(d) twice on 30.03.2022 and 30.08.2022 for non-compliance of notice u/s 142(1). A summons dated Page 6 of 15 Rohit Goel [A.Y 2020-21] 131 of the Act dated 27.09.2022 was also issued to the assessee who appeared on 28.09.2022 without any documents and his statement was recorded on oath wherein he stated that he does

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

gain full control of AJL 01.03.2011 Payment of Rs. 50 Payment of Rs 50 lakhs was Lakhs to AICC for disclosed as an expenditure for loan assignment the object enshrined in MOA of YI 11. Before us, ld. Special Counsel, Shri G.C. Srivastava, on similar lines has summarised various steps which has also been discussed in the impugned assessment order