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

6 Rs. 7,200 months (1-5-1990-31-10-1990), i.e., @ Rs. 9% on 80,000 30. This example illustrates payment of interest on the refund from the date of payment of tax (01.05.1990) to the date of issue of refund. There is no dispute about this example and payment of interest on the tax paid post-assessment

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

6 Rs. 7,200 months (1-5-1990-31-10-1990), i.e., @ Rs. 9% on 80,000 30. This example illustrates payment of interest on the refund from the date of payment of tax (01.05.1990) to the date of issue of refund. There is no dispute about this example and payment of interest on the tax paid post-assessment

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, 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

6 Rs. 7,200 months (1-5-1990-31-10-1990), i.e., @ Rs. 9% on 80,000 30. This example illustrates payment of interest on the refund from the date of payment of tax (01.05.1990) to the date of issue of refund. There is no dispute about this example and payment of interest on the tax paid post-assessment

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

6 Rs. 7,200 months (1-5-1990-31-10-1990), i.e., @ Rs. 9% on 80,000 30. This example illustrates payment of interest on the refund from the date of payment of tax (01.05.1990) to the date of issue of refund. There is no dispute about this example and payment of interest on the tax paid post-assessment

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

6. In our opinion, the principle of this decision applies in the present case and it must be held that on a proper construction of Section 297 (2) (d) (ii) of the new Act, the Income Tax Officer cannot issue a notice under Section 148 in order to re-open the assessment of an assessee in a case where

J S EXIM PVT LTD,CHENNAI vs. DCIT CIRCLE-13(1), NEW DELHI

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

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

delay is thus condoned and the matter is proceeded for hearing on merits. 4. Briefly stated, the assessee during the year under consideration was engaged in the business of letting of commercial property and deriving income under various heads viz; business income, income from house property and income from other sources’. For the Assessment Year 2013-14 in question

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE- 1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

SANJAY TYAGI,DELHI vs. DCIT, CENTRAL CIRCLE-1,, NEW DELHI

In the result, all the appeals of the assessee are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(E-Court Module) Ita No. 6864/Del/2017 : Asstt. Year : 2010-11 Ita No. 6865/Del/2017 : Asstt. Year : 2011-12 Ita No. 6866/Del/2017 : Asstt. Year : 2010-11 Ita No. 6867/Del/2017 : Asstt. Year : 2011-12 Ita No. 6868/Del/2017 : Asstt. Year : 2010-11 Ita No. 6869/Del/2017 : Asstt. Year : 2011-12 Ita No. 6870/Del/2017 : Asstt. Year : 2010-11 Ita No. 6871/Del/2017 : Asstt. Year : 2011-12 Ita No. 6872/Del/2017 : Asstt. Year : 2010-11 Ita No. 6873/Del/2017 : Asstt. Year : 2011-12 Ita No. 6874/Del/2017 : Asstt. Year : 2012-13 Shri Sanjay Tyagi, Vs Deputy Commissioner Of C/O- Shri Sankalp Anil Sharma, Adv. Income Tax, Central C-4/129, 1St Floor, Safdarjung Circle-1, Development Area, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aeipt1282R Assessee By : Sh. Rajiv Saxena, Adv. Revenue By : Sh. H.K. Choudhary, Cit Dr Date Of Hearing: 28.09.2020 Date Of Pronouncement: 30.09.2020

delay of 12 days which has been condoned and adjudicated on merits. 4. Aggrieved with the order of the ld. CIT (A), the assessee filed appeal before us. 5. The brief facts of the case are that a search u/s 132 of the Act was conducted in the case of Surya Vinayak Group on 03.03.2011. At the same time

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

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after

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

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after

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

Section 144C of the Act refers to the Dispute Resolution Panel. Sub-section (1) of section 144C provides that in case of an eligible assessee, the Assessing Officer shall notwithstanding anything to the contrary contained in the Act forward a draft of the proposed order of assessment to the assessee if he proposes to make on or after