DCIT, NEW DELHI vs. M/S MARUTI SUZUKI INDIA LTD.,, NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed as provided u/s 244A(1). And consequently, the interest is determined

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. JCIT (OSD), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed as provided u/s 244A(1). And consequently, the interest is determined

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q

245D(4) effectively directed to re- compute the refund determined u/s 143(1) or Sec. 143(3) and to pre-determine the quantum of the refund of the amount due afresh. Thus after receipt of the order under these sections, the tax payable/refund payable would be re-computed as provided u/s 244A(1). And consequently, the interest is determined

ACIT CENTRAL CIRCLE16, NEW DELHI vs. KRISHNA DAL MILL PVT LTD, NEW DELHI

In the result, the appeal of the revenue is partly allowed

Bench: Shri Vikas Awasthy & Shri M. Balaganeshacit, Vs. M/S. Krishna Dal Mill Pvt. Ltd, Central Circle-16, C-19, Lawarance Road, New Delhi Pitampura, North West Delhi, Delhi-110035 (Appellant) (Respondent) Pan: Aaack0099E Assessee By : Shri Satyen Sethi, Adv Shri A. T. Panda, Ms. Gargi Sethi, Adv Shri Nirbhay Mehta, Adv Shri Aswani Gupta, Ca Revenue By: Ms. Namita Khurana, Cit-Dr (On Rotational Duty) Date Of Hearing 02/07/2025 Date Of Pronouncement 06/08/2025

condone the delay and admit the appeal of the revenue for adjudication. The revenue has raised the following grounds of appeal:- 3. “1 That the Id. CIT(A) has erred in law and on facts in deleting the addition of Rs.33,86,46,800/- made by A.O. on account of investment in Zirakpur Project of M/s SIPL? 2. That

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

245D(4) reveals that as per order total income settled in the case of M/s Radico Khaitan was for Rs. 30 crores. The source & basis of initial offer is not discussed in the order. Undisputedly, the M/s Radico Khaitan has filed application before Settlement Commission on the basis of search conducted in its case as well as at R.K. Miglani

M/S. SIR SHADILAL ENTERPRISES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5727/Del/2014 : Asstt. Year : 2004-05 Ita No. 5728/Del/2014 : Asstt. Year : 2005-06 M/S Sir Shadilal Enterprises Vs Deputy Commissioner Of Income Ltd., 4A, Hansalaya, 15, Tax, Circle-8(1), Barakhamba Road, New Delhi New Delhi (Appellant) (Respondent) Pan No. Aaecs3636D Assessee By : Sh. G. N. Gupta, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing: 17.09.2019 Date Of Pronouncement: 16.12.2019

245D(4) reveals that as per order total income settled in the case of M/s Radico Khaitan was for Rs. 30 crores. The source & basis of initial offer is not discussed in the order. Undisputedly, the M/s Radico Khaitan has filed application before Settlement Commission on the basis of search conducted in its case as well as at R.K. Miglani

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. HERITAGE BEVERAGES PVT. LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Delay of 5 days in filing the appeals is condoned. Applications stand disposed of. ITA 1/2024, ITA 10/2024 and ITA 12/2024 1. The Principal Commissioner of Income Tax1 impugns the validity of the order dated 16 May 2023 passed by the Income Tax Appellate Tribunal2 and posits the following questions of law for our consideration:- “A. Whether on the facts

DCIT, CENTRAL CIRCLE- 14, NEW DELHI vs. AMP MOTORS PVT. LTD., DELHI

In the result, both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

section 68 in the case of assessee company based on the cash flow statement of another company i.e. M/s Anand Motors ITA Nos. 7142 & 7143/Del/2018 2 AMP Motors Pvt. Ltd. Products Pvt. Ltd. and also ignoring the fact that there is no direct linkage of cash generated out of bogus purchases in M/s Anand Motors Products Pvt. Ltd. to investment

DCIT, CENTRAL CIRCLE- 14, NEW DELHI vs. AMP MOTORS PVT. LTD., DELHI

In the result, both the appeals of the Revenue are dismissed

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

section 68 in the case of assessee company based on the cash flow statement of another company i.e. M/s Anand Motors ITA Nos. 7142 & 7143/Del/2018 2 AMP Motors Pvt. Ltd. Products Pvt. Ltd. and also ignoring the fact that there is no direct linkage of cash generated out of bogus purchases in M/s Anand Motors Products Pvt. Ltd. to investment

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. R B FARMS AND ESTATES PVT. LTD.

Appeals are disposed of

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

delay of 250 days in refiling the above captioned appeal is condoned. 2. The application stands disposed of. ITA 129/2024 3. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 [the Act], inter alia, impugning an order dated Digitally Signed By:TARUN RANA Signing Date:24.05.2025 12:21:18 Signature Not Verified