PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA 2021:DHC:520-DB ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA 2021:DHC:520-DB ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA 2021:DHC:520-DB ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA 2021:DHC:520-DB ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA 2021:DHC:520-DB ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA 2021:DHC:520-DB ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals

PCIT (CENTRAL) - 3 vs. ANAND KUMAR JAIN (HUF)

Condonation of Delay) PCIT (CENTRAL) - 3 ..... Appellant Through: Mr. Ajit Sharma, Senior Standing Counsel versus SATISH DEV JAIN ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE RAJIV SAHAI ENDLAW HON'BLE MR. JUSTICE SANJEEV NARULA 2021:DHC:520-DB ITA 23/2021 and connected matters Page 3 of 11 JUDGMENT [VIA VIDEO CONFERENCING] SANJEEV NARULA, J (ORAL): 1. The present appeals

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

condonation of delay of three years, three months and eleven days, on the ground that the impugned disallowance was beyond the scope of assessment under section 153A, since the same was not based on any incriminating material/ document found during the course of search. It was argued that the assessee challenged the validity of the assessment made under section

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

condonation of delay of three years, three months and eleven days, on the ground that the impugned disallowance was beyond the scope of assessment under section 153A, since the same was not based on any incriminating material/ document found during the course of search. It was argued that the assessee challenged the validity of the assessment made under section

ACIT CIRCLE 2 vs. NIIT ONLINE LEARNING LTD,

In the result, the appeals of the Revenue are dismissed and that of the additional grounds of the assessee are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

condonation of delay of three years, three months and eleven days, on the ground that the impugned disallowance was beyond the scope of assessment under section 153A, since the same was not based on any incriminating material/ document found during the course of search. It was argued that the assessee challenged the validity of the assessment made under section

DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

5,35,264/- at S. No.11. The AO ignored\nthat depreciation on fixed asset was already taken @ 7.5% in the computation\nof income at Page 4 and depreciation chart at page 11 alongwith the audited\naccounts but the AO ignored this fact and simply followed intimation u/s\n143(1) of the Act.\n5.1 Ground No.3 relates to TDS claimed

ACE MEGA STRUCTURES PRIVATE LIMITED,UTTAR PRADESH vs. DCIT/ACIT CEN CIR, NOIDA, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

condonation of delay scheme for filing the returns. In view of the above, it was felt necessary to make enquiries both with Hallow Securities Pvt. Ltd. and SFIO (the Nodal Authority maintaining the database) to know, if any, proceedings were pending with respect to Hallow Securities Pyt Ltd. with SFIO and whether M/s. Hallow Securities Pvt. Ltd. had been regular

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

condonation of delay scheme for filing the returns. In view of the above, it was felt necessary to make enquiries both with Hallow Securities Pvt. Ltd. and SFIO (the Nodal Authority maintaining the database) to know, if any, proceedings were pending with respect to Hallow Securities Pyt Ltd. with SFIO and whether M/s. Hallow Securities Pvt. Ltd. had been regular

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

condone the delay in filing the appeal\nbefore the Tribunal.\n4.\nGround Nos.1, 9 and 11 are general in nature, hence not adjudicated. At\nthe time of hearing, ld. AR of the assessee has not pressed Ground Nos.2,\n3, 7 & 8, relating to initiation of proceedings u/s 153C and DIN issues\nhence the same are dismissed as not pressed

PURUSHUTTAM LAL SONI,DELHI vs. ACIT CENTRAL CIRCLE-14, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead

PURUSHTTAM LAL SONI,DELHI vs. ACIT, CENTRAL CIRCLE-14, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

condoned: Sl. No. Delay in filing the appeal Appeal number 1. 58 days 3509/Del/2025 2. 58 days 3510/Del/2025 3. 58 days 3511/Del/2025 4. 58 days 3512/Del/2025 5. 58 days 3513/Del/2025 6. 28 days 3514/Del/2025 7. 58 days 3515/Del/2025 3. We take up the assessee’s first and foremost appeal ITA No. 3509/Del/2025 in assessment years 2011-12 as the “lead