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

2)\nSCR 387, 1987 (1) SCALE 413], it was averred/held, as follows, by\nthe Hon'ble SupremeCourt:\n66\nIt is common knowledge that this court has been\nmaking a justifiably liberal approach in matters instituted in this\ncourt. But the message does not appear to have percolated down\nto all the other courts in the hierarchy. And such a liberal

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

2)\nSCR 387, 1987 (1) SCALE 413], it was averred/held, as follows, by\nthe Hon'ble SupremeCourt:\n66\nIt is common knowledge that this court has been\nmaking a justifiably liberal approach in matters instituted in this\ncourt. But the message does not appear to have percolated down\nto all the other courts in the hierarchy. And such a liberal

BROOM PUBLICATIONS PVT. LTD.,FARIDABAD vs. ITO WARD 1(2), FARIDABAD

In the result, the appeal of the assessee on this ground is allowed

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

Delay condoned. 3. The assessee has raised six grounds of appeal. The ld. AR has not pressed ground nos. 1, 4, 5 & 6. Balgopal Publication & Broom Publications Pvt. Ltd. 4. Ground No. 2 relates to addition of Rs.9,00,000/- u/s 68 of the Income Tax Act, 1961. 5. Ground No. 3 relates to enhancement of income by Rs.70

BALGOPAL COLD STORAGES PVT. LTD.,FARIDABAD vs. ITO WARD 1(2), FARIDABAD

In the result, the appeal of the assessee on this ground is allowed

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

Delay condoned. 3. The assessee has raised six grounds of appeal. The ld. AR has not pressed ground nos. 1, 4, 5 & 6. Balgopal Publication & Broom Publications Pvt. Ltd. 4. Ground No. 2 relates to addition of Rs.9,00,000/- u/s 68 of the Income Tax Act, 1961. 5. Ground No. 3 relates to enhancement of income by Rs.70

PRISMA,MORADABAD vs. ITO,WARD-1(1), MORADABAD

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Challa Nagendra Prasad, S.M.C.

condoned. Copy of deposited challans are enclosed. The intention of the assessee was never malafide and he always thought about the welfare of employees as they all are part of his extended business family. The intention of legislature is also not to penalize the assessee by imposing tax, but it motivates to deposit tax in time, and assessee did major

NEPAL SINGH,FARIDABAD vs. ADIT, CPC BANGLORE, BANGLORE

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

DINESH KUMAR,GURGAON vs. ITD, CPC, BENGALURU

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

DAYAL FERTILIZERS PRIVATE LIMITED,NEW DELHI vs. DCIT, CPC, BANGALORE

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

CARGO MOTORS PVT. LTD.,,DELHI vs. DCIT CIRCLE-4(2), NEW DELHI

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

BIRD EXECUJET AIRPORT SERVICES PVT. LTD.,NEW DELHI vs. CIRCLE 4(2), NEW DELHI

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

SOURCE SOFT SOLUTIONS PRIVATE LIMITED,NEW DELHI vs. ITD, CPC, BENGALORE

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

ELEGANT OVERSEAS,NEW DELHI vs. ITO, CPC, BENGALURU

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

CARGO CONSTRUCTION COMPANY PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE-4(2), NEW DELHI

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

DILBAG SINGH KAHLON,NEW DELHI vs. JURISDICTIONAL ASSESSING OFFICER, NEW DELHI

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

DINESH KUMAR,GURGAON vs. ITD, CPC, BENGALURU

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

BM GUPTA ESTATES PVT. LTD. ,DELHI vs. ADIT, CPC , DELHI

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

VIJAY PAL SINGH ,UTTARPRADESH vs. ADIT,CPC BENGALURU , BENGALURU

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya

JAIN INDUSTRIAL PRODUCTS ,HARYANA vs. DCIT, CPC, BENGALORE

In the result, all captioned appeals of the respective assessees are allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

56. 1874/Del/2021 2019-20 Triple Play Interactive CIT(A), Shri Tilak --do-- Network Pvt.Ltd., NFAC Channa, Adv Premises No.1002, 10th Floor, Galleria Complex, Gurgaon, Haryana-122009. PAN-AADCT3507B 57. 1876/Del/2021 2018-19 Sukbir Singh, DCIT, CPC, --None-- --do-- F-2469, Ansal Palam Bengaluru VIhar, Gurgaon, Haryana-122917. PAN-AQRPS3030P 58. 1878/Del/2021 2018-19 Quality Buildcom CIT(Appeals), Shri Satya