RIVEN HEALTH CLUB PVT. LTD.,FARIDABAD vs. ITO WARD-2(2), FARIDABAD

In the result, the appeals of the assesses are allowed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

delay is condoned. The appeals are admitted for hearing on merits. 3. The assessee has raised the following grounds of appeal :- CONCISE GROUNDS OF APPEAL 1. That the Ld. CIT (A) has erred in law as well as on facts in confirming addition of Rs. 95,00,000/- u/s 68 of the Income Tax Act, 3 1961 on account

GERANIUM BAKERS PRIVATE LMITED,BALLABHGARH vs. ITO WARD-1(3), FARIDABAD

In the result, the appeals of the assesses are allowed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

delay is condoned. The appeals are admitted for hearing on merits. 3. The assessee has raised the following grounds of appeal :- CONCISE GROUNDS OF APPEAL 1. That the Ld. CIT (A) has erred in law as well as on facts in confirming addition of Rs. 95,00,000/- u/s 68 of the Income Tax Act, 3 1961 on account

PR. COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. SMT. SANGEETA SAWHNEY

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

VII) The power of the Court to extend the time under sub-section (4) may be exercised on an application by any of the parties. Once such an application for extension of time is pending, the mandate of the arbitrator shall continue till the disposal of such application under sub-section (9). The Court shall endeavour to dispose of such

DAYALU FASHIONS PVT. LTD.,FARIDABAD vs. ITO, WARD- 1(2), FARIDABAD

In the result, I.T.A. No. 6173/DEL/2019 is allowed

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

delay of 49 days in filing the appeal is condoned. I.T.A. No. 6173/DEL/2019 (A.Y 2015-16) 6. Brief facts of the case are that, return declaring income of Rs. 5,95,220/- was e-filed by the assessee on 13/09/2015 and the same was processed u/s 143(1) of the Act. The case was selected for limited scrutiny under CASS

DAYALU IRON & STEEL PVT. LTD.,FARIDABAD vs. ITO WARD-1(2), FARIDABAD

In the result, I.T.A. No. 6173/DEL/2019 is allowed

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

delay of 49 days in filing the appeal is condoned. I.T.A. No. 6173/DEL/2019 (A.Y 2015-16) 6. Brief facts of the case are that, return declaring income of Rs. 5,95,220/- was e-filed by the assessee on 13/09/2015 and the same was processed u/s 143(1) of the Act. The case was selected for limited scrutiny under CASS

DEVESH CINEMAS,FARIDABAD vs. ITO WARD - 2(1), FARIDABAD

In the result, I.T.A. No. 6173/DEL/2019 is allowed

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

delay of 49 days in filing the appeal is condoned. I.T.A. No. 6173/DEL/2019 (A.Y 2015-16) 6. Brief facts of the case are that, return declaring income of Rs. 5,95,220/- was e-filed by the assessee on 13/09/2015 and the same was processed u/s 143(1) of the Act. The case was selected for limited scrutiny under CASS

RIVET HEALTH CLUB PVT LTD,FARIDABAD vs. ITO WARD - 2(2), FARIDABAD

condonation\nof delay, the delay of 49 days in filing the appeal is hereby\ncondoned.\n3. The assessee has raised the following grounds in the appeal:\n1. The Ld.CIT(A) haserred in law as well as on facts in\nconfirming the assessment framed by Ld. AO u/s 143(3) of the\nIncome Tax Act 1961.\n2. The Ld.CIT

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

vii) There was a close nexus between the voluntary contributions and expenditure on political activity of a political party. This was because the expenditure on political activity is incurred from the voluntary contributions and the position of a political party was akin to the carrying out of the aims and objectives of a Trust. (viii) But for Section

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

vii) There was a close nexus between the voluntary contributions and expenditure on political activity of a political party. This was because the expenditure on political activity is incurred from the voluntary contributions and the position of a political party was akin to the carrying out of the aims and objectives of a Trust. (viii) But for Section

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

vii) There was a close nexus between the voluntary contributions and expenditure on political activity of a political party. This was because the expenditure on political activity is incurred from the voluntary contributions and the position of a political party was akin to the carrying out of the aims and objectives of a Trust. (viii) But for Section

MR. NIKHIL SAWHNEY,NEW DELHI vs. ACIT, NOIDA

In the result, appeal of the assessee is dismissed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishimr. Nikhil Sawhney Acit, 17 – Sunder Nagar, Central Circle, Vs. New Delhi – 110 003. Noida. Pan: Aaups0222Q (Appellant) (Respondent)

condone the delay admitting the appeal of the assessee and proceed to decide the issue on merits. 08. Facts of case in a narrow compass shows that assessee filed his return of income on 31 August 2012 declaring total income of Rs. 167,09,146 which was subsequently revised on 25th of March 2014 declaring same

ZHILMIL ELECTRONICS PVT. LTD.,FARIDABAD vs. ITO, WARD- 2(5), FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Shri Yogesh Kumar U.S.Asstt. Year: 2015-16

delay of 49 days in filing the appeal is hereby condoned. Jhilmil Electronics Pvt. Ltd. vs ITO 4. Brief facts of the case are that the assessee had filed return of income for assessment year 2015-16 declaring an income of Rs. 1,89,480/-, the case was selected for scrutiny, the assessment proceedings have been initiated against the assessee

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

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

vii) in a case where an application made before the Income-tax Settlement Commission is rejected by it or is not allowed to be proceeded with by it, the period commencing from the date on which an application is made before the Settlement Commission under Section 245-C and ending with the date on which the order under sub-section

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

vii) in a case where an application made before the Income-tax Settlement Commission is rejected by it or is not allowed to be proceeded with by it, the period commencing from the date on which an application is made before the Settlement Commission under Section 245-C and ending with the date on which the order under sub-section

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

vii) in a case where an application made before the Income-tax Settlement Commission is rejected by it or is not allowed to be proceeded with by it, the period commencing from the date on which an application is made before the Settlement Commission under Section 245-C and ending with the date on which the order under sub-section

PUNYAH BUILDING MATERIALS PVT. LTD.,FARIDABAD vs. ITO WARD 2(1), FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

delay of 49 days in filing the appeal is hereby condoned. 4. Brief facts of the assessee case are that, the assessee filed return declared income of RS. 2,74,730/- which has been processed u/s 143(1) of the Income Tax Act, 1961 (‘Act’ for short). Subsequently, the case was selected for scrutiny and notices were issued. The case

DCIT, CIRCLE - 19(1), DELHI vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

vii) The concept of liberal approach has to encapsulate the\nconception of reasonablenessand it cannot be allowed a totally\nunfettered free play.\n(viii) There is a distinction between inordinate delay and a\ndelay of short duration or fewdays, for to the former doctrine of\nprejudice is attracted whereas to the latter it may not be\nattracted. That apart

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

In the result appeals preferred by the revenue are dismissed and the\ncross objections preferred by the assessee are allowed\nOrder pronounced in open court on 06

vii) The concept of liberal approach has to encapsulate the\nconception of reasonablenessand it cannot be allowed a totally\nunfettered free play.\n(viii) There is a distinction between inordinate delay and a\ndelay of short duration or fewdays, for to the former doctrine of\nprejudice is attracted whereas to the latter it may not be\nattracted. That apart