INCOME TAX OFFICER, ROHTAK vs. PANKAJ JAIN, ROHTAK

In the result, the appeal filed by the Revenue is dismissed

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmaincome Tax Officer, Vs. Pankaj Jain, Rohtak. 123/34, Vishwakarma Kathmandi, Rohtak – 124 001 (Haryana). (Pan : Azupj6345A) (Appellant) (Respondent) Assessee By : Shri Shri Naveen Gupta, Advocate Shri Nakul Gupta, Advocate Revenue By : Shri Ajay Kumar Arora,Sr. Dr Date Of Hearing : 06.11.2025 Date Of Order : 30.12.2025 Order Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 04.02.2025 For The Assessment Year 2018-19 Raising Following Grounds Of Appeal :- “1. The Learned Cit(A) Has Erred In Law & On Facts In Not Upholding The Validity Of The Notice Issued Under Section 148 Of The Income Tax Act, 1961 (The Act) Without The Proper & Mandatory Compliance With The Provisions Of Section 148A(B). 2. The Learned Cit(A) Has Further Erred In Law & On Facts By Failing To Consider That The Then Ao Has Given Notice U/S 148A(B) To Assessee On 31.03.2022

reassessment proceedings, the AO proceeded to disallow purchase of Rs.5,42,96,886/- as bogus purchase. However, the assessment was not reopened

ACIT, NEW DELHI vs. M/S. SUNCITY PROJECTS PVT. LTD., NEW DELHI

In the result, the appeals of the Revenue for the all the years are dismissed and the appeal of the assessee for assessment year 2004-05

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Shri Shri Chandra Mohan Garg Shri Shri Chandra Mohan Garg Chandra Mohan Gargchandra Mohan Garg

disallowance is otherwise untenable as the reassessment proceedings under section 153A are to be restricted to the incriminating material found

SUNCITY PROJECTS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the Revenue for the all the years are dismissed and the appeal of the assessee for assessment year 2004-05

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Shri Shri Chandra Mohan Garg Shri Shri Chandra Mohan Garg Chandra Mohan Gargchandra Mohan Garg

disallowance is otherwise untenable as the reassessment proceedings under section 153A are to be restricted to the incriminating material found

ACIT, NEW DELHI vs. M/S. SUNCITY PROJECTS PVT. LTD., NEW DELHI

In the result, the appeals of the Revenue for the all the years are dismissed and the appeal of the assessee for assessment year 2004-05

Bench: Shri Before Shri G.D. Agrawalbefore Shri Before Shri G.D. Agrawalg.D. Agrawal & G.D. Agrawal & And & Shri Shri Chandra Mohan Garg Shri Shri Chandra Mohan Garg Chandra Mohan Gargchandra Mohan Garg

disallowance is otherwise untenable as the reassessment proceedings under section 153A are to be restricted to the incriminating material found

PITNEY BOWES INDIA (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, out of the five appeals of the assessee, the ITA Nos

Bench: Sh. I.C. Sudhir & Sh. O.P. Kant

reassessment proceedings after the expiry of four years from material facts fully and truly necessary for the assessment. The Assessing Officer was not convinced with the explanation of the assessee and after disposing the objections of the assessee, disallowed

KULDIP KUMAR GOEL,DELHI vs. ACIT(1)(1), DELHI

In the result, the appeal of the assessee is partly allowed in above\nterms for statistical purposes

reassessment stage, the appellant had not\nprovided vouchers, bills, or third-party confirmations to show that these\nimprovement outlays were incurred wholly and exclusively to enhance\nthe property's value, thereby justifying deduction from sale amount. Due\nto non-compliance and the absence of credible supporting evidence, the\nLd.JAO invoked best judgment (u/s 144), disallowing

CIT vs. FOOD CORPORATION OF INDIA

The appeal of the Revenue is allowed to this extent

disallowed.? . . . . . In the reassessment, all the aforesaid three items were disallowed by the Assessing Officer. The assessee filed an appeal

CIT` vs. FOOD CORPORATION OF INDIA

The appeal of the Revenue is allowed to this extent

Bench: It Questioning The Decision Of The Cit (Appeals) To Delete The Disallowance Of {593.09 Lakhs On Account Of Prior Period Expenses On The Ground That Since The Reopening Of The Assessment In Respect Of Prior Period Expenses Has Been Held By It To Be Bad In Law, The Ground Had Become Infructuous. The Brief Facts Necessary For Deciding The Appeal Are That The Assessment Of The Assessee For The Assessment Year 2004-05 Was Reopened For Three Reasons, Which Were Recorded By The Assessing Officer As Follows: - O Digitally Signed By:Amulya Signature Not Verified

disallowed." In the reassessment, all the aforesaid three items were disallowed by the Assessing Officer. The assessee filed an appeal

COMMISSIONER OF INCOME TAX VI vs. M/S VIRAT INVESTMENT & MERCANT

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

reassessment proceedings, the AO disallowed the interest paid to the ITA Nos.709/2004, 37/2005 & 636/2004 Page 3 of 9 creditor, i.e., LIC Mutual

COMMISSIONER OF INCOME TAX vs. M/S VIRAT INVESTMENT AND MERCA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

reassessment proceedings, the AO disallowed the interest paid to the ITA Nos.709/2004, 37/2005 & 636/2004 Page 3 of 9 creditor, i.e., LIC Mutual

COMMISSIONER OF INCOME TAX VI vs. M/S VIRAT INVESTMENT & MERCANT

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

reassessment proceedings, the AO disallowed the interest paid to the ITA Nos.709/2004, 37/2005 & 636/2004 Page 3 of 9 creditor, i.e., LIC Mutual

ACIT, NEW DELHI vs. M/S. CONTAINER CORPORATION OF INDIA LTD., NEW DELHI

The appeal of the Department stands dismissed

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantacit, Vs. Container Corporation Of Circle-6 (2), India Ltd., Concor Bhawan, Room No. 390, C-3, Mathura Road, C.R. Building, New Delhi – 110 076 New Delhi. Pan Aaacc1205A (Appellant) (Respondent) Asstt. Year: 2008-09

disallowed and the income was reassessed at Rs. 9,66,36,00,147/- (after making disallowance of Rs. 2,84,16,72,615/- on account

DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD vs. SALUJA OVERSEAS PVT. LTD., GHAZIABAD

In the result, the Revenue’s appeal stands dismissed

Bench: Shri Mahavir Singh & Shri Krinwant Sahaydcit, Ghaziabad, Vs. Saluja Overseas Pvt. Ltd., Room No. 201, First Floor, A-1, Plot No. 1, Delhi Meerut Road, Cgo Complex, Hapur Chungi, New Arya Nagar, Ghaziabad Ghaziabad, Up-201002 Up-201001 (Pan: Aaucs6233L) (Appellant) (Respondent)

disallowed in reassessment proceedings. Hence, addition made by Assessing Officer in reassessment proceedings is not sustainable in law. Hence, we are not inclined

ANAVYA INVESTMENTS PVT. LTD.,NEW DELHI vs. ITO WARD-2(4), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S. Anavya Investments Pvt. Ltd, Vs. Ito, C/O. Sanjay & Sanjay, A-1-A, 14B, Ward-2(4), Janakpuri, New Delhi New Delhi (Appellant) (Respondent) Pan:Aahc4820A Assessee By : Shri Sanjay Garg, Ca Shri Akarsh Garg, Adv Revenue By: Shri Kanv Bali, Sr. Dr Date Of Hearing 11/01/2024 Date Of Pronouncement 08/04/2024

reassessment proceedings, the ld AO made disallowance of Rs. 46,07,275/- representing losses claimed by the assessee due to client

SUKSHAM FINLEASE & INVESTMENT P.LTD,NEW DELHI vs. ITO, WARD-24(3), NEW DELHI

In the result, appeal of the assessee is allowed

reassessment\nproceedings, the ld AO made disallowance of Rs. 46,07,275/- representing losses\nclaimed by the assessee due to client

GLOBUS POWER GENERATION LTD (FORMELY KNOWN AS CUMULATIVE INVESTMENTS & TRADING CO. PVT LTD),NEW DELHI vs. ACIT CIRCLE-6(2), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri C.M. Garg & Shri M. Balaganeshglobus Power Generation Ltd Vs. Acit, (Formerly Known As Cumulative Circle-6(2), Investments & Trading Co. Pvt. Ltd, New Delhi A-60, Naraina Industrial Area, Phase-1, New Delhi-110028 (Appellant) (Respondent) Pan: Aaacg6734E

reassessment proceedings, the ld AO made disallowance of Rs. 46,07,275/- representing losses claimed by the assessee due to client

LINKEDIN TECHNOLOGY INFORMATION PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, DELHI -4 , DELHI

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

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

reassessment order is in line with accepted legal position and reflects one of the possible views. 2.4. On the facts and in the circumstances of the case and in law, the Ld. Pr. CIT's direction to disallow

JINDAL STEEL & POWER LTD.,DELHI vs. DCIT, GURGAON

In the result, the appeal filed by the assessee is allowed for statistical

Bench: Shri R. K. Panda & Smt. Beena A. Pillaiassessment Year : 2005-06 Jindal Steel & Power Ltd., Dcit, Circle- 1(1), Jindal Centre, Gurgaon. 12, Bhikaji Cama Place, Vs. Delhi.

reassessment order dated 04.03.2016 on jurisdictional grounds; and (b) disallowance of deduction on merits on the ground that the said

ITO (EXEMPTIONS), NEW DELHI vs. M/S. S.S. MOTA SINGH (NILA) CHARITABLE TRUST, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08 Ito(Exemptions), Vs. S.S. Mota Singh(Nila) Ward-2(1),New Delhi Charitable Trust, C-103, 10Th Floor, Himalaya House, K.G. Marg, New Delhi Pan :Aaats3761J (Appellant) (Respondent) Appellant By Shri Praveen Kumar, Sr.Dr Respondent By None Present

reassessment proceedings and disallowance of depreciation. The Ld. CIT(A) though upheld the validity of the reassessment proceedings but allowed