DCIT, NEW DELHI vs. SH. AMANDEEP SINGH SRAN, NEW DELHI

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

undisclosed income. However, she did not specify how she derived that income and what head it fell in (rent, capital gain

DCIT, NEW DELHI vs. SH. HARMENDER SINGH SRAN, NEW DELHI

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

undisclosed income. However, she did not specify how she derived that income and what head it fell in (rent, capital gain

B.R. ASSOCIATES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

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

Bench: : Shri Amit Shukla & Shri L.P. Sahu

capital gain in shares to evade tax and to bring to books their undisclosed income in the garb of exempt

B.R. ASSOCIATES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

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

Bench: : Shri Amit Shukla & Shri L.P. Sahu

capital gain in shares to evade tax and to bring to books their undisclosed income in the garb of exempt

B.R. ASSOCIATES PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

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

Bench: : Shri Amit Shukla & Shri L.P. Sahu

capital gain in shares to evade tax and to bring to books their undisclosed income in the garb of exempt

UDAY KUMAR VAISH,NEW DELHI vs. CIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. N. K. Saini, Am & Sh. Lalit Kumar, Jm Ita No. 5700/Del/2014 : Asstt. Years : 2009-10 Uday Kumar Vaish, Vs Commissioner Of Income Tax, 52/79, Ramjas Road, Karol Bagh, Central-Ii, New Delhi-110005 New Delhi (Appellant) (Respondent) Pan No. Aaipv1716G Assessee By : Dr. Rakesh Gupta & Somil Agarwal, Adv. Revenue By : Sh. Kartar Singh, Cit Dr Date Of Hearing : 29.11.2016 Date Of Pronouncement : 30.11.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 06.03.2014 Of Ld. Cit, Central-Ii, New Delhi U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As The Act).

capital gain filed along with the return of income, then it further explains the source of unaccounted payment of consideration of purchase of property bearing no. 56/7, DG Gupta Road, hence, no addition pertaining to undisclosed

THE COMMISSIONER OF INCOME TAX vs. M.S.AGGARWAL

Capital Plastic. On page -7 LHS there is on entry of Advista 150 it means Rs. 1,50,000 have been received from Advistas 150 it means Rs.1,50,000 have been received from Advistas. Annexure A-39 This probably relates to the details of payments made for purchases which have not been reflected in my regular books of a/cs

THE COMMISSIONER OF INCOME TAX DELHI vs. MANI KAKKAR

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Income Tax Appellate Tribunal was right in confirming deletion of addition of `19,35,769/- on account of undisclosed capital gains

COMMISSIONER OF INCOME TAX vs. ASHA KEDAR NATH GUPTA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Income Tax Appellate Tribunal was right in confirming deletion of addition of `19,35,769/- on account of undisclosed capital gains

COMMISSIONER OF INCOME TAX vs. NITIN KEDAR NATH GUPTA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Income Tax Appellate Tribunal was right in confirming deletion of addition of `19,35,769/- on account of undisclosed capital gains

COMMISSIONER OF INCOME TAX vs. ROHIT KEDAR NATH GUPTA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Income Tax Appellate Tribunal was right in confirming deletion of addition of `19,35,769/- on account of undisclosed capital gains

COMMISSIONER OF INCOME TAX vs. KEDAR NATH GUPTA

Income Tax Appellate Tribunal was right in confirming deletion of addition of `19,35,769/- on account of undisclosed capital gains

COMMISSIONER OF INCOME TAX

Income Tax Appellate Tribunal was right in confirming deletion of addition of `19,35,769/- on account of undisclosed capital gains

SURESH KUMAR AGGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2011-12 Appellant Respondent Shri Suresh Kumar Agarwal The Assistant Commissioner Of 154, Deepali Enclave Vs. Income Tax Pitampura Central Circle -25 New Delhi New Delhi Pan :- Abvpk1318H ( Appellant ) ( Respondent ) Date Of Hearing 17-06-2020 Date Of Order 29.06.2020 Present For Assessee Shri Gautam Jain , Advocate Present For Income Tax Department :- Shri Saras Kumar Senior Departmental Representative O R D E R

undisclosed income in the garb of long-term capital gain. The gain is accordingly to be assessed as undisclosed credit

ITO, NEW DELHI vs. M/S. MAHAJAN INDUSTRIES P. LTD., NEW DELHI

In the result, the appeal of the Revenue stands dismissed

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

undisclosed income under the head “profits and gains of business 7 and profession” was assessed at Rs. 31 crores and as per the relevant para 2 of the assessment order, the same was accrued to the assessee out of agreement transferred of 25% development rights to M/s MIPL. Therefore, the same cannot be treated as long term capital

GAURAV AGGARWAL,DELHI vs. ITO WARD 60 (5 ), NEW DELHI

The appeal is dismissed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishishri Gaurav Aggarwal, Income Tax Officer, Flat No. 12, 2Nd Floor, Vs. Ward 60 (5) Sheel Tara House, New Delhi. 4866/24,Ansari Road, Daryaganj New Delhi – 110 002. Pan : Agepa3001F (Appellant) (Respondent)

undisclosed income in the garb of long term capital gain ", Relevant portion of judgement: The authorities have recorded a clearfinding

SACHIN KANODIA,NEW DELHI vs. ITO WARD - 42(2), NEW DELHI

Appeal are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

undisclosed income in the garb of long term capital gain. While so observing, the authorities held that the assessee had not tendered

ARUN DWIVEDI,NEW DELHI vs. ACIT, CIRCLE-9(2), NEW DELHI

In the result, the appeal of the assessee is allowed

capital gain at\nRs.17,13,051/- by denying exemption u/s 54 in sheer\ndisregard of evidences filed before both AO and first\nappellate authority.\n3. Ld. CIT(A)-3 has erred in law and on facts by confirming\nthe action of AO by assessing a sum of Rs.8666666/-\n(difference of stamp value and actual sale consideration)\nas undisclosed income