COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD.

Bench: The Tribunal, Were Filed By The Revenue (Being

153C read with Section 143(2) of the Act. The Revenue was aggrieved inasmuch as the CIT(A) had set aside the addition to the total income of the Assessee made by the AO under Section 69C of the Act in respect of the purchases as declared by the Assessee as well as the AO’s decision to disallow

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD.

Bench: The Tribunal, Were Filed By The Revenue (Being

153C read with Section 143(2) of the Act. The Revenue was aggrieved inasmuch as the CIT(A) had set aside the addition to the total income of the Assessee made by the AO under Section 69C of the Act in respect of the purchases as declared by the Assessee as well as the AO’s decision to disallow

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD

Bench: The Tribunal, Were Filed By The Revenue (Being

153C read with Section 143(2) of the Act. The Revenue was aggrieved inasmuch as the CIT(A) had set aside the addition to the total income of the Assessee made by the AO under Section 69C of the Act in respect of the purchases as declared by the Assessee as well as the AO’s decision to disallow

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD

Bench: The Tribunal, Were Filed By The Revenue (Being

153C read with Section 143(2) of the Act. The Revenue was aggrieved inasmuch as the CIT(A) had set aside the addition to the total income of the Assessee made by the AO under Section 69C of the Act in respect of the purchases as declared by the Assessee as well as the AO’s decision to disallow

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD

Bench: The Tribunal, Were Filed By The Revenue (Being

153C read with Section 143(2) of the Act. The Revenue was aggrieved inasmuch as the CIT(A) had set aside the addition to the total income of the Assessee made by the AO under Section 69C of the Act in respect of the purchases as declared by the Assessee as well as the AO’s decision to disallow

COMMISSIONER OF INCOME TAX-7 vs. RRJ SECURITIES LTD.

Bench: The Tribunal, Were Filed By The Revenue (Being

153C read with Section 143(2) of the Act. The Revenue was aggrieved inasmuch as the CIT(A) had set aside the addition to the total income of the Assessee made by the AO under Section 69C of the Act in respect of the purchases as declared by the Assessee as well as the AO’s decision to disallow

KUSUM DUBE,NEW DELHI vs. ITO, WARD- 2(3), GURGAON

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

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

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

153C of the Act in the following judicial pronouncements: i) 439 ITR 154 (Bom) Jainam Investments v. ACIT (115-224 of JPB) ii) 439 ITR 168 (Bom) Ananta Landmark (P) Ltd. v. DCIT (pages 125-137 of JPB) iii) 459 IR 100 (Bom) Ashok Commercial Enterprises v. ACIT (pages 350-375 of JPB) iv) ITA No. 1973/D/2022 dated 30.11.2023 Decent

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

153C of the Act in the following judicial pronouncements: i) 439 ITR 154 (Bom) Jainam Investments v. ACIT (115-224 of JPB) ii) 439 ITR 168 (Bom) Ananta Landmark (P) Ltd. v. DCIT (pages 125-137 of JPB) iii) 459 IR 100 (Bom) Ashok Commercial Enterprises v. ACIT (pages 350-375 of JPB) iv) ITA No. 1973/D/2022 dated 30.11.2023 Decent

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

153C of the Act in the following judicial pronouncements: i) 439 ITR 154 (Bom) Jainam Investments v. ACIT (115-224 of JPB) ii) 439 ITR 168 (Bom) Ananta Landmark (P) Ltd. v. DCIT (pages 125-137 of JPB) iii) 459 IR 100 (Bom) Ashok Commercial Enterprises v. ACIT (pages 350-375 of JPB) iv) ITA No. 1973/D/2022 dated 30.11.2023 Decent

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

153C of the Act in the following judicial pronouncements: i) 439 ITR 154 (Bom) Jainam Investments v. ACIT (115-224 of JPB) ii) 439 ITR 168 (Bom) Ananta Landmark (P) Ltd. v. DCIT (pages 125-137 of JPB) iii) 459 IR 100 (Bom) Ashok Commercial Enterprises v. ACIT (pages 350-375 of JPB) iv) ITA No. 1973/D/2022 dated 30.11.2023 Decent

BINA FASHIONS N FOOD PVT. LTD.,NEW DELHI vs. ACIT, CC- 26, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2013-14

section 153A since the satisfaction note was prepared by the Assessing officer on 29/01/2014, which became the “substituted” date of search u/s 153C of the Act and the AY 2013-14 fell within the six preceding assessment years, i.e., from AY 2008-09 to 2013-14 for the purpose of assessment u/s 153A of the Act. Thus, the assessment framed

SHREE GOPAL LANDCRAFT (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

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

Bench: Shri Chandra Mohan Garg & Girish Agrawal

section 253C of the Act. Accordingly, we quash the same along with all consequent proceedings and orders including assessment as well as the order of the ld.CIT(A) for AY 2011-12. Accordingly, grounds No.1 & 3 of the assessee are allowed. 12. In view of our conclusion recorded for grounds No.1 & 3 of the assessee in the earlier part

SHREE GOPAL LANDCRAFT (P) LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

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

Bench: Shri Chandra Mohan Garg & Girish Agrawal

section 253C of the Act. Accordingly, we quash the same along with all consequent proceedings and orders including assessment as well as the order of the ld.CIT(A) for AY 2011-12. Accordingly, grounds No.1 & 3 of the assessee are allowed. 12. In view of our conclusion recorded for grounds No.1 & 3 of the assessee in the earlier part

SHREE GOPAL LANDCRAFT P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

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

Bench: Shri Chandra Mohan Garg & Girish Agrawal

section 253C of the Act. Accordingly, we quash the same along with all consequent proceedings and orders including assessment as well as the order of the ld.CIT(A) for AY 2011-12. Accordingly, grounds No.1 & 3 of the assessee are allowed. 12. In view of our conclusion recorded for grounds No.1 & 3 of the assessee in the earlier part

SHREE GOPAL LANDCRAFT P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

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

Bench: Shri Chandra Mohan Garg & Girish Agrawal

section 253C of the Act. Accordingly, we quash the same along with all consequent proceedings and orders including assessment as well as the order of the ld.CIT(A) for AY 2011-12. Accordingly, grounds No.1 & 3 of the assessee are allowed. 12. In view of our conclusion recorded for grounds No.1 & 3 of the assessee in the earlier part

SHREE GOPAL LANDCRAFT P.LTD,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI

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

Bench: Shri Chandra Mohan Garg & Girish Agrawal

section 253C of the Act. Accordingly, we quash the same along with all consequent proceedings and orders including assessment as well as the order of the ld.CIT(A) for AY 2011-12. Accordingly, grounds No.1 & 3 of the assessee are allowed. 12. In view of our conclusion recorded for grounds No.1 & 3 of the assessee in the earlier part