COMMISSIONER OF INCOME TAX vs. SANGEETA MISHRA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

158B as that income "which has not been or would not have been disclosed for the purposes of this Act". The legislature has chosen to define "undisclosed income" in terms of income not disclosed, without providing any definition of "disclosure" of income in the first place. We are of the view that the only way of disclosing income

DCIT, CC-31, NEW DELHI vs. ENN VEE HOLDINGS PVT. LTD., NEW DELHI

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

158B(b), it is at once clear that a statement recorded under section 132(4) can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable to any incriminating document or material found

DCIT- CC-31, NEW DELHI vs. REALTIME MARKETING PVT. LTD., DELHI

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

158B(b), it is at once clear that a statement recorded under section 132(4) can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable to any incriminating document or material found

DCIT, CC-31, NEW DELHI vs. REALTIME MARKETING PVT. LTD., DELHI

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

158B(b), it is at once clear that a statement recorded under section 132(4) can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable to any incriminating document or material found

DCIT, CC-31, NEW DELHI vs. ENN VEE HOLDINGS PVT. LTD., NEW DELHI

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

158B(b), it is at once clear that a statement recorded under section 132(4) can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable to any incriminating document or material found

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

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

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

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

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

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

disallowance of Rs.88.95 lakh out of total purchases of Rs.5.73 crore made by the A.O. and allow the Ground No. 6 of the Assessee. (iii) Asstt. Commissioner of Income Tax Range-5(3) v/s M/s. Radiant Shipping Ltd./ ITA no.1540/Mum. /2011/ (Assessment Year: 2001-02) dated 27.05.2016 " 23. We have considered the submissions of the parties and perused the material

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

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

disallowance of Rs.88.95 lakh out of total purchases of Rs.5.73 crore made by the A.O. and allow the Ground No. 6 of the Assessee. (iii) Asstt. Commissioner of Income Tax Range-5(3) v/s M/s. Radiant Shipping Ltd./ ITA no.1540/Mum. /2011/ (Assessment Year: 2001-02) dated 27.05.2016 " 23. We have considered the submissions of the parties and perused the material

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

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

disallowance of Rs.88.95 lakh out of total purchases of Rs.5.73 crore made by the A.O. and allow the Ground No. 6 of the Assessee. (iii) Asstt. Commissioner of Income Tax Range-5(3) v/s M/s. Radiant Shipping Ltd./ ITA no.1540/Mum. /2011/ (Assessment Year: 2001-02) dated 27.05.2016 " 23. We have considered the submissions of the parties and perused the material

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

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

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

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

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

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DCIT, CC-31, NEW DELHI vs. REALTIME MARKETING PVT. LTD., DELHI

In the result, the addition made u/s 68 and u/s 56(2)(viib) in the case of M/s Realtime Marketing Pvt

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

158B(b), it is at once clear that a statement recorded under section 132(4) can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable to any incriminating document or material found

ENN VEE HOLDINGS PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE 31, NEW DELHI

In the result, the addition made u/s 68 and u/s 56(2)(viib) in the case of M/s Realtime Marketing Pvt

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

158B(b), it is at once clear that a statement recorded under section 132(4) can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable to any incriminating document or material found

DCIT CENTRAL CIRCLE-20 , DELHI vs. BHAGWATI DEVELOPERS PVT. LTD. , KOLKATA

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

ACIT CENTRAL CIRCLE-16, NEW DELHI vs. GAJANAND DEVELOPMENT LTD, KOLKATA

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

ACIT CENTRAL CIRCLE-16, NEW DELHI vs. VIJAYA FINANCE CORPORATION LTD, KOLKATA

The appeals of the Revenue are dismissed and the appeal of the assessee stands allowed

Bench: Dr. Brr Kumar & Shri Anubhav Sharmaassessment Year: 2016-17 Peerless Consultancy Services Vs Acit, Pvt. Ltd., Kolkata, Central Circle-16, C/O Rc Rai & Associates, New Delhi. 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year: 2016-17 Acit, Peerless Consultancy Services Central Circle-16, Pvt. Ltd., Kolkata, New Delhi. C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aacct0544M Assessment Year : 2016-17 Acit, Gajanand Development Ltd. Central Circle-16, Kolkata, New Delhi C/O Rc Rai & Associates, 203, 2Nd Floor, Akash Deep Building, 26A, Barakhamba Road, New Delhi. Pan: Aabcg0151G

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable