ACIT, NEW DELHI vs. SH. EMPIRE CASTING PVT. LTD., NEW DELHI

In the result, the appeal of the revenue and C

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

B’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 4018/Del./2011 Assessment Year: 2003-04 A.C.I.T., Central Circle – 2, vs. Empire Casting Pvt. Ltd., New Delhi. H-17, Udyog Nagar, Peera Garhi Chowk, New Delhi. PAN – AABCE 0380K (Appellant) (Respondent) C.O. No. 207/Del./2012 (in ITA No. 4018/Del./2011) Assessment Year

ACIT, NEW DELHI vs. M/S SPLENDOR LANDBASE LTD.,, NEW DELHI

In the result, the Appeal filed by the Revenue stand dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Kanti.T.A. No.2461/Del/2016 A.Y. : 2010-11 Assistant Commissioner M/S Splendor Landbase Of Income, Central Vs. Limited, Circle-3, F-38/2, Splendor House, New Delhi Okhla Industrial Area, Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent) & C.O. No. 215/Del/2016 In I.T.A. No. 2461/Del/2016 A.Y. : 2010-11 M/S Splendor Landbase Assistant Commissioner Limited, Vs. Of Income, Central Circle- F-38/2, Splendor House, 3, Okhla Industrial Area, New Delhi Phase-Ii, New Delhi (Pan: Aaeca3986E) (Appellant) (Respondent)

disallowing carry forward of loss in 153A assessment is proper, because the return was belated in accordance with provisions of section 139(3). 9. We have heard the rival submissions and perused the relevant records especially the case laws cited by both the parties. We have also gone through the provisions of section 153A of the Act which is reproduced

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

SATISH DEV JAIN,DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

ANAND KUMAR JAIN,FARIDABAD vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

SAJAN KUMAR JAIN,DELHI vs. DCIT,CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person referred to in section 153A, then, the books of account or documents or assets, seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that

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

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

b) AY 2002-03 @ 60% of disclosed amount Rs.66,00,000/- (c) AY 2003-04 @ 70% of disclosed amount Rs.77,00,000/- (d) AY 2004-05 @ 80% of disclosed amount Rs.88,00,000/- (e) AY 2005-06 @ 90% of disclosed amount Rs.99,00,000/- (f) AY 2006-07 @ 100% of disclosed amount Rs.1,10,00,000/-” 13. There

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

b) AY 2002-03 @ 60% of disclosed amount Rs.66,00,000/- (c) AY 2003-04 @ 70% of disclosed amount Rs.77,00,000/- (d) AY 2004-05 @ 80% of disclosed amount Rs.88,00,000/- (e) AY 2005-06 @ 90% of disclosed amount Rs.99,00,000/- (f) AY 2006-07 @ 100% of disclosed amount Rs.1,10,00,000/-” 13. There

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

b) AY 2002-03 @ 60% of disclosed amount Rs.66,00,000/- (c) AY 2003-04 @ 70% of disclosed amount Rs.77,00,000/- (d) AY 2004-05 @ 80% of disclosed amount Rs.88,00,000/- (e) AY 2005-06 @ 90% of disclosed amount Rs.99,00,000/- (f) AY 2006-07 @ 100% of disclosed amount Rs.1,10,00,000/-” 13. There

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

b)/144 for the A.Y. 2009-10 submitted by you in the above case for the following assessment years are hereby approved: Assessment Year Income Determined

VANSHIKA MOTORS (P) LTD.,MEERUT vs. ACIT, CIRCLE- 2, MEERUT

Appeals of the assessee are allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

b)/144 for the A.Y. 2009-10 submitted by you in the above case for the following assessment years are hereby approved: Assessment Year Income Determined

DCIT, NEW DELHI vs. M/S KHEMKA STUART LEISURE LTD.,, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

b)/144 for the A.Y. 2009-10 submitted by you in the above case for the following assessment years are hereby approved: Assessment Year Income Determined

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

b) of subsection (1) of Section 153A. The proviso to Section 153A further provides for assessment of the total income in respect of each assessment year falling within such six assessment years (and for the relevant assessment year or years). The careful and conjoint reading of Section 153A(1) and Section 153D leave no room for doubt that approval with