PR COMMISSIONER OF INCOME TAX CENTRAL -2 vs. MEETA GUTGUTIA PROP M/S FERNS N PETALS

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition' or disallowance

PR. COMMISSIONER OF INCOME TAX CENTRAL 2 NEW DELHI vs. MEETA GUTGUTIA PROP M/S FERSN N PETALS

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition' or disallowance

PR. COMMISSIONER OF INCOME TAX CENTRAL 2 NEW DELHI vs. MEETA GUTGUTIA PROP M/S FERNS N PETALS

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

section 153A of the Act, in every case where there is a search or requisition, the Assessing Officer is obliged to issue notice to such person to furnish returns of income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition' or disallowance

M/S. TANEJA DEVELOPERS INFRA. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result all the six appeals in the case of two assesses preferred by the assessee and Ld AO are dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 153A of the income tax act. The Ld. assessing officer disallowed the above claim stating that provisions of section

DCIT, NEW DELHI vs. M/S. TANEJA DEVELOPERS & INFRASTRUCTURE LTD., NEW DELHI

In the result all the six appeals in the case of two assesses preferred by the assessee and Ld AO are dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 153A of the income tax act. The Ld. assessing officer disallowed the above claim stating that provisions of section

M/S. TANEJA DEVELOPERS INFRA. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result all the six appeals in the case of two assesses preferred by the assessee and Ld AO are dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 153A of the income tax act. The Ld. assessing officer disallowed the above claim stating that provisions of section

ACIT, NEW DELHI vs. M/S. TANEJA DEVELOPERS & INFRA LTD., NEW DELHI

In the result all the six appeals in the case of two assesses preferred by the assessee and Ld AO are dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 153A of the income tax act. The Ld. assessing officer disallowed the above claim stating that provisions of section

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only after satisfaction of this condition precedent also in addition to the requirement of Satisfaction of searched person

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only after satisfaction of this condition precedent also in addition to the requirement of Satisfaction of searched person

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only after satisfaction of this condition precedent also in addition to the requirement of Satisfaction of searched person

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only after satisfaction of this condition precedent also in addition to the requirement of Satisfaction of searched person

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

disallowance made u/s 69A of the Income Tax Act, 1961 ('Act' for short), the captioned appeals are heard together. For the sake of convenience, brief facts of the case for Assessment Year 2011-12 are considered, which are as follows:- An assessment order u/s 153A of the Income Tax Act, 1961 ('Act' for short) was completed against the Assessee

DEPUTY COMMISSIONER , DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

disallowance made u/s 69A of the Income Tax Act, 1961 ('Act' for short), the captioned appeals are heard together. For the sake of convenience, brief facts of the case for Assessment Year 2011-12 are considered, which are as follows:- An assessment order u/s 153A of the Income Tax Act, 1961 ('Act' for short) was completed against the Assessee

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

disallowance made u/s 69A of the Income Tax Act, 1961 ('Act' for short), the captioned appeals are heard together. For the sake of convenience, brief facts of the case for Assessment Year 2011-12 are considered, which are as follows:- An assessment order u/s 153A of the Income Tax Act, 1961 ('Act' for short) was completed against the Assessee

DCIT, NEW DELHI vs. SURYA BUILDWELL PVT. LTD., NEW DELHI

In the result cross objection filed by the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

disallowed the above sum. Consequently he passed an order under section 153A, read with section 143(3) of the Income

DCIT, NEW DELHI vs. SURYA BUILDWELL PVT. LTD., NEW DELHI

In the result cross objection filed by the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

disallowed the above sum. Consequently he passed an order under section 153A, read with section 143(3) of the Income

ACIT, NEW DELHI vs. M/S SURYA BUILDWELL (P) LTD.,, NEW DELHI

In the result cross objection filed by the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

disallowed the above sum. Consequently he passed an order under section 153A, read with section 143(3) of the Income

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

In the result, all the appeals of the Assessees are allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

section 153A of the 89 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals Income Tax Act, 1961. The assessing officer also rightly passed the assessment order under section 153B(1)(b) of the Income Tax Act, 1961. Further, Section 153D of the Income Tax Act provides that “no order of assessment or reassessment shall be passed