ACIT CIRCLE-1(2), NEW DELHI vs. ASSOCIATED TECHNO PLASTICS PVT LTD, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrakusum Dube Vs. Ito Ward 2(3) C/O Kapil Goel Adv. Gurgaon, Income Tax F-26/124 Sector 7, Rohini Department, Phase V, Delhi - 110085 Udyog Vihar, Sector 19, Gurugram, Haryana 122016 Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpd9787R Appellant .. Respondent

disallowance made by the Ld. AO of Rs.105,67,271/- for Assessment Year 2015- 16. 2. The brief facts leading to the case are that the assessee filed its return of income on 26.07.2015 declaring total income of Rs.66,070/- at Dibrugarh. The case was selected for scrutiny under CASS and notice under Section 143(2) was issued

SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

RAJESH KUMAR GARG,DELHI vs. ACIT,CIRCLE-49(1), DELHI

In the result, the ITA No

1) of section 142, such return\nshall be processed in the following manner, namely:-\n(a) the total income or loss shall be computed after making the following\nadjustments, namely:—\n(i) any arithmetical error in the return;\n(ii) an incorrect claim, if such incorrect claim is apparent from any\ninformation in the return;\n(iii) disallowance

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

disallowance of Rs.54,031 is again made while computing total income in impugned order. Re: Others 6. That the assessing officer erred on facts and in law in charging/ computing interest under sections 234c and 234d of the Act. 7. That the assessing officer erred on facts and in law in initiating penalty under sections 27IAAC and 270A

M/S UNITECH LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, assessee’s appeals is allowed and revenue’s appeal is dismissed

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: 2009-10 M/S. Unitech Ltd., Vs. Additional Cit, 6-Community Centre, Range-18, Saket, New Delhi-1100 17 New Delhi. (Pan: Aaacu1482H) (Appellant) (Respondent) Assessment Year: 2009-10 Additional Cit, Vs. M/S. Unitech Ltd., Range-18, 6-Community Centre, New Delhi. Saket, New Delhi (Pan: Aaacu1482H) (Appellant) (Respondent) Assessee By: S/Shri Salil Aggarwal, Adv., Gautam And, Ca & Shjalesh Gupta, Ca Department By: S/Shri Dilip Shivpuri & Ruchir Bhatia, Government Standing Counsels Date Of Hearing : 12 .01.2016 Date Of Pronouncement: 08 :04.2016 Order Per I.C. Sudhir:These Cross Appeals Preferred By Assessee & Revenue Are Directed Against The Order Of Learned Cit(A)-Xxi, New Delhi Dated 16.8.2013 & Relate To Assessment Year 2009-10. 2. The Appellant-Assessee Is A Public Limited Company Engaged In The Business Of Construction & Development Of Real Estate Projects. For The Assessment Year Under Consideration, It Filed A Return Declaring An Income Of Rs. 922,30,17,671/- On 29.9.2009, Which Came To Be Assessed At An Income Of Rs. 3361,18,87,560/- In An Order Dated 1.8.2012 Under Section 143(3) Of The Act. On Appeal, Learned Cit(A) Granted Part Relief To The Appellant & Hence The Appeals Before Us.

1) of the Act expired on 31.12.2011. It was submitted that 23 days prior thereto i.e. 8.12.2011, the directions were given for special audit u/s 142(2A) of the Act. It was submitted that the directions for special audit without satisfying the statutory provisions in section 142(2A) of the Act were with an attempt to extend the period

RANBIR SINGH SOROUT,FARIDABAD vs. ITO, WARD-2(2), FARIDABAD

In the result, appeals filed by the Assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

1) of section 142, such return shall be processed in the following manner, namely: (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

RANBIR SINGH SOROUT,FARIDABAD vs. ITO,WARD-2(2), FARIDABAD

In the result, appeals filed by the Assessee are allowed

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

1) of section 142, such return shall be processed in the following manner, namely: (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

ITO WARD-4(1), GURGAON vs. SANDEEP SANDHA , GURGAON

disallowance of delayed deposit of\nemployees' share of contribution towards ESI and EPF\nholding that the decision of the Supreme Court in\nCheckmate Services Pvt. Ltd. (supra) was not available\nat the time when the intimation under Section 143(1)(a)\nof the Act of 1961 was issued in this case on 16.12.2021\nand against the aforesaid orders

A2Z INFRASERVICES LIMITED,HARYANA vs. DCIT CENTRAL CIRCLE 27, DELHI

In the result, appeals of the assessee are partly allowed as

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-2, Arjun Nagar, Dlf Phase-1, Shankar Chowk, Phase-V, Gurgaon, Haryana. Udyog Vihar, Sector-19, Gurugram, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2019-20 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-27, Arjun Marg, Dlf Qe S.O., New Delhi. Sikanderpur, Gurgaon, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent

1) of section 142, such return shall be processed in the following manner, namely: (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

A2Z INFRASERVICES LIMITED,GURGAON vs. DCIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, appeals of the assessee are partly allowed as

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-2, Arjun Nagar, Dlf Phase-1, Shankar Chowk, Phase-V, Gurgaon, Haryana. Udyog Vihar, Sector-19, Gurugram, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2019-20 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-27, Arjun Marg, Dlf Qe S.O., New Delhi. Sikanderpur, Gurgaon, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent

1) of section 142, such return shall be processed in the following manner, namely: (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

SHRI VALMIK THAPAR,NEW DELHI vs. DCIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

1) of Section 142 – (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub-Section (2), an intimation shall be sent to the Assessee

ACIT, NEW DELHI vs. SH. VALMIK THAPAR, NEW DELHI

Appeals are disposed of by this common order as indicated above

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

1) of Section 142 – (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub-Section (2), an intimation shall be sent to the Assessee

SH. VALMIK THAPAR,NEW DELHI vs. ACIT, NEW DELHI

Appeals are disposed of by this common order as indicated above

Bench: Hon’Ble Justice P.P. Bhatt & Shri Prashant Maharishi(Through Video Conferencing) Shri Valmik Thapar, Vs. Acit, 19, Kautilya Marg, Circle-53(1), New Delhi New Delhi (Appellant) (Respondent) Shri Valmik Thapar, Vs. Dcit, M/S. R. N. Khanna & Company, Ca, Circle-32(1), 14-15F, Shivam House, Connaught New Delhi Place, New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Acit, Vs. Shri Valmik Thapar, Circle-53(1), 19, Kautilya Marg, New Delhi New Delhi Pan: Aacpt7098K (Appellant) (Respondent) Assessee By : Shri Salil Agarwal, Senior Advocate Along With Shri Shailesh Gupta, Shri Mahur Agarwal, Advocates Revenue By: Shri H. K. Choudhary, Cit Dr Date Of Hearing 11/06/2021 (Last Hearing) Date Of Pronouncement 11/06/2021. O R D E R Per Prashant Maharishi, A. M. 1. These Are Three Appeals For Two Assessment Years Pertaining To One Assessee, Mr. Valmik Thapar, A Resident, Individual [Assessee]. Assessee Filed Ita Number

1) of Section 142 – (i) if any tax or interest is found due on the basis of such return, after adjustment of any tax deducted at source, any advance tax paid and any amount paid otherwise by way of tax or interest, then, without prejudice to the provisions of sub-Section (2), an intimation shall be sent to the Assessee

SUNIL KUMAR,ALWAR RAJASTHAN vs. ITO WARD 3, REWARI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

1) of section 142, such return shall be processed in the following manner, namely: - (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; 7 Sunil Kumar (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

RAJENDRA KUMAR TRIPATHI,DELHI vs. AO, DELHI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

Bench: Sh. Satbeer Singh Godaraita No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs Cit(A)/Nfac 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (Appellant) (Respondent) Pan No. Abppt7714C Assessee By: Sh. Rajendra Kumar Tripathi Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2021-22 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074785307(1) Dated 20.03.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

1) of section 142, such return shall be processed in the following manner, namely: - (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

KOTA TRUCKS P.LTD,DELHI vs. ACIT, CIRCLE 14(2), NEW DELHI

In the result, appeals of the assessee are partly allowed as indicated above

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2018-19] Kota Trucks P. Ltd. Vs. Acit Bg-223, Sanjay Gandhi Circle -14(2) Transport Nagar, Gt New Delhi Karnal Road, New Delhi- 110042 Pan No.Aadck3550H Appellant Respondent Appellant Sh. Pratap Gupta, Ca (Virtual) Respondent Sh. Om Prakash, Sr. Dr

1) of section 142, such return shall be processed in the following manner, namely: (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) any arithmetical error in the return; (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) disallowance

ASIA SATELLITE TELECOMMUNICATIONS CO. LTD. vs. DIRECTOR OF INCOME TAX

The appeal of the Revenue is dismissed

142(1) stating that the assessee had entered into agreements with various companies for lease of transponders for downlinking programmes to various countries including India and therefore, income of the assessee was chargeable in India. The appellant was accordingly called upon to file its return. The assessee responded by questioning the authority of the AO and explaining

DCIT CIRCLE 4 (1) vs. JINDAL DYECHEM INDUSTRIES (P) LTD,

Bench: Shri A.T. Varkey & Shri O.P. Kant

142(2C) e) Ld. First Appellate Authority has wrongly interpreted the provisions of explanation 1(iii) to section to section 153(3) of I.T. Act, 1961 in holding that the last date is one decided by AO whereas the date of compliance extends upto 180 days 3 ITA No.4809/Del./2007 CO No.179/Del/2008 f) The assessee tried to take advantage