DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

Search and seizure operation u/s 132 3 ITA-5515/Del/2025 & 13 others of the Income Tax Act, 1961 (the ‘Act’) was carried out in the case of the assessee on 20.09.2023. The assessment for A.Y. 2018-19 to A.Y. 2024-25 were completed under the following heads: i. Addition/ disallowance

ACIT, NEW DELHI vs. M/S. R.J. CORP LTD., NEW DELHI

In the result, both the appeals are dismissed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

search & seizure operation, in a statement recorded u/s. 132(4) of the Act from a person connected to the group, additional income to the tune of Rs.60.00 crores was offered at the hands of different entities including present Assessee. In so far as present Assessee is concerned, additional income of Rs.10.00 crores was offered on account of disallowance

ACIT, NEW DELHI vs. M/S. VARUN BEVERAGES LTD., NEW DELHI

In the result, both the appeals are dismissed

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

search & seizure operation, in a statement recorded u/s. 132(4) of the Act from a person connected to the group, additional income to the tune of Rs.60.00 crores was offered at the hands of different entities including present Assessee. In so far as present Assessee is concerned, additional income of Rs.10.00 crores was offered on account of disallowance

M/S. SHRI SHAYM SUNDER INFRASTRUCTURE (P) LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed in the manner as indicated above

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

seizure operation on 24.9.2009, which reads as follows: “Q. 30 Please refer to the above question in which you have sought time for giving details of bifurcation of additional income of Rs. 19,00,00,000/- and sought time to verify the documents. As you are aware of the contents of the books of accounts and documents which have been

UPRIGHT ENTERPRISES LTD.,FARIDABAD vs. DCIT, CENTRAL CIRCLE- 2, FARIDABAD

In the result, all the appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandra

search and seizure operation on M/s. SRS Group, assessment proceedings for the impugned assessment years had not abated. Therefore, the additions, if any, have to be made based on seized materials. As discussed earlier, the additions made in the assessment orders are on account of disallowance

UPRIGHT ENTERPRISES LTD.,FARIDABAD vs. DCIT, CENTRAL CIRCLE- 2, FARIDABAD

In the result, all the appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandra

search and seizure operation on M/s. SRS Group, assessment proceedings for the impugned assessment years had not abated. Therefore, the additions, if any, have to be made based on seized materials. As discussed earlier, the additions made in the assessment orders are on account of disallowance

UPRIGHT ENTERPRISES LTD.,FARIDABAD vs. DCIT, CENTRAL CIRCLE- 2, FARIDABAD

In the result, all the appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandra

search and seizure operation on M/s. SRS Group, assessment proceedings for the impugned assessment years had not abated. Therefore, the additions, if any, have to be made based on seized materials. As discussed earlier, the additions made in the assessment orders are on account of disallowance

UPRIGHT ENTERPRISES LTD.,FARIDABAD vs. DCIT, CENTRAL CIRCLE- 2, FARIDABAD

In the result, all the appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandra

search and seizure operation on M/s. SRS Group, assessment proceedings for the impugned assessment years had not abated. Therefore, the additions, if any, have to be made based on seized materials. As discussed earlier, the additions made in the assessment orders are on account of disallowance

UPRIGHT ENTERPRISES LTD.,FARIDABAD vs. DCIT, CENTRAL CIRCLE- 2, FARIDABAD

In the result, all the appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri Naveen Chandra

search and seizure operation on M/s. SRS Group, assessment proceedings for the impugned assessment years had not abated. Therefore, the additions, if any, have to be made based on seized materials. As discussed earlier, the additions made in the assessment orders are on account of disallowance

PR. COMMISSIONER OF INCOME TAX-C2 vs. RAJEEV BAHL

Bench: The Family Court By Way Of A Divorce Petition Bearing Hma No. 609/2012, The Relevant Details Of Which Are Referred To Hereinafter. 3. The Petitioner/Wife Is The Respondent In The Aforesaid Divorce Petition Which Was Filed On 26.09.2012 By The Respondent/Husband Seeking

seizure is not liable to be shut out.” (Emphasis supplied) 20. Following earlier decisions, the position regarding admissibility of evidence is very pithily captured by a 2-Judge Bench of the Supreme Court in Navjot Sandhu (supra) as follows : “154. * * * * * * The legal position regarding the question of admissibility of the tape-recorded conversation illegally collected or obtained is no longer

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

seizure of Rs 67,79,000 of which cash of Rs was found and seized from the appellant company. A number of incriminating documents were also found and seized. 4. Post search, Sh Suresh Kumar Garg, one of the directors and shareholders in the Nirala group, disclosed before the DDIT Inv, Unit 1(3), New Delhi

NIRALA DEVELOPERS PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

seizure of Rs 67,79,000 of which cash of Rs was found and seized from the appellant company. A number of incriminating documents were also found and seized. 4. Post search, Sh Suresh Kumar Garg, one of the directors and shareholders in the Nirala group, disclosed before the DDIT Inv, Unit 1(3), New Delhi

DCIT, NEW DELHI vs. M/S NIRALA HOUSING PVT. LTD.,, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

seizure of Rs 67,79,000 of which cash of Rs was found and seized from the appellant company. A number of incriminating documents were also found and seized. 4. Post search, Sh Suresh Kumar Garg, one of the directors and shareholders in the Nirala group, disclosed before the DDIT Inv, Unit 1(3), New Delhi

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

seizure of Rs 67,79,000 of which cash of Rs was found and seized from the appellant company. A number of incriminating documents were also found and seized. 4. Post search, Sh Suresh Kumar Garg, one of the directors and shareholders in the Nirala group, disclosed before the DDIT Inv, Unit 1(3), New Delhi

M/S. NIRALA HOUSING PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the five appeals are dismissed

Bench: Shri S.K. Yadav & Shri Anadee Nath Misshra

seizure of Rs 67,79,000 of which cash of Rs was found and seized from the appellant company. A number of incriminating documents were also found and seized. 4. Post search, Sh Suresh Kumar Garg, one of the directors and shareholders in the Nirala group, disclosed before the DDIT Inv, Unit 1(3), New Delhi

M/S. DALMIA CONSOLIDATED PVT. LTD.,DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the Assessee is allowed

Bench: Shri H.S. Sidhu & Shri T.S. Kapoorassessment Year: 2008-09

search and seizure action, a proposal for initiation of assessment proceedings u/s. 153C of the Act in the case of Ltd.) (PAN AACCD7702P) was received from the DCIT, Central Circle -2, New Delhi dated 21.3.2014 alongwith Satisfaction Note. Subsequently, proceeding u/s. 153C of the Act was initiated in this case. Notice u/s. 153C read with section 153A

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor A.Y. 2018-19 to A.Y. 2024-25 were completed under the\nfollowing heads:\ni.\nAddition/ disallowance

VESTIGE MARKETING PVT LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Search and seizure operation u/s 132\nof the Income Tax Act, 1961 (the 'Act') was carried out in\nthe case of the assessee on 20.09.2023. The assessment\nfor A.Y. 2018-19 to A.Y. 2024-25 were completed under the\nfollowing heads:\ni. Addition/ disallowance