DELHIVERY PVT. LTD.,NEW DELHI vs. PR, CIT-3, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 1036/Del/2021 : Asstt. Year : 2015-16 Delhivery Pvt. Ltd., Vs Pr. Cit-3, Plot No. 5, Sector-44, Central Revenue Building, Gurugram, Haryana-122002 New Delhi (Appellant) (Respondent) Pan No. Aapcs9575E Assessee By : Sh. K. M. Gupta, Adv. & Sh. Shruti Khimta, Ar Revenue By : Sh. M. Baranwal, Cit Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 16.03.2023

206C(7) of the Act amounting to Rs.6,96,533/-. The appellant in the course of original assessment duly placed the said Tax Audit Report and the Computation of Income. The appellant in the computation of income also carried out adjustments taking into account the disclosures in the Tax Audit Report such as allowances under section

CIT vs. ENGINEERS INDIA LTD

In the result, the appeal is

disallowance to ₹25,000/-. It was in the course of hearing before the CIT (Appeals) that the assessee raised the question of the AO not having allowed interest under Section 244A of the Income Tax Act on the amount in excess deposited as self-assessment tax. 8. The contentions of the appellant were noted by CIT (Appeals) as under

AWP ASSISTANCE (INDIA) PVT. LTD.,GURGAON vs. DCIT, CIRCLE- 1(1), GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri G.S. Pannu & Shri Kul Bharatassessment Year : 2013-14 Awp Assistance (India) Pvt. Ltd., Dcit, 1St Floor, Dlf Square, M-Block, Vs Circle-1(1), Jacaranda Marg, Dlf City, Gurgaon. Phase-Ii, Gurgaon-122002. Pan-Aafcm1460J Appellant Respondent Appellant By Sh. Salil Kapoor, Adv. & Ms. Saumya Singh, Adv. Respondent By Sh. Ashok Gautam, Sr. Dr Date Of Hearing 31.03.2021 Date Of Pronouncement 08.04.2021

disallowed purely on the ground that the amendment to section 244A sub-section (a) & (aa) of the Act was made w.e.f. 01.06.2016 since the present appeal pertains to the Assessment Year 2013-14. Therefore, the amended provisions of section 244A of the Act could not be made applicable for the year under appeal. 9. We have perused the judgement

INCOME TAX OFFICER(E) WARD- 2(4), NEW DELHI, CIVIC CENTRE NEW DELHI vs. PRAKASH SEWA TRUST, PASCHIM VIHAR

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

disallowed said application of income (donation to other registered organization against sale consideration) and resultantly tax the gross receipts and also whether Ld. AO could indirectly withdraw the registration of assessee u/s_12A/12AA_by overreaching operative/existing registration u/s 12A/12AA? 3. Relevant paragraph of ld cita order which may please be referred are: Para/Page Relevant aspect/issues 7.1/page 6 Issues involved in present

CIT vs. BHARAT ALUMINIUM CO LTD

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

disallowances and additional claims were made and ultimately after the Income Tax Appellate Tribunal‟s (hereinafter referred to as „the Tribunal‟) order, the total income under the normal provisions was worked out by the AO in terms of order dated 20.11.2007 under Section 254 of the Act at `147,14,95,301/-. However, subsequently while determining the income

AMBER TRADER PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-2(2), NEW DELHI

In the result, the appeal filed by the Assessee stands allowed

Bench: Shri Shamim Yahya & Shri N.K. Choudhryassessment Year: 2015-16

206C(7) of the Act. 2.2 The Assessee during the course of assessment proceedings and in the penalty proceedings as well has not submitted any justification for the claim of expenses in its financials, therefore, the Assessing Officer observed that had the case of the Assessee not been selected for scrutiny and its claim of share application money and expenses

HARI SHANKAR SINGHANIA ESTATE,NEW DELHI vs. JCIT SPL. RANGE - 18, NEW DELHI

In the result, for statistical purposes the appeal of the assessee is partly allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2014-15 Hari Shankar Singhania Estate, Vs. Jcit, Patroit House, 3, Special Range-18 Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 002 Pan Aaaah9163Q (Appellant) (Respondent)

7. Aggrieved, the assessee carried the matter in appeal before the Ld. CIT(A) who by recording his findings in paras 4.3 and 4.3.4 of the appellate order upheld the decision of the Ld. AO and in para 4.4 directed the Ld. AO to take remedial action for making assessment of commission of Rs.1,50,00,000/- on which

NANY 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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

SANJAY 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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

NEERU 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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

SANJAY 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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

DUGGAL & SONS BUILDWELL (P) LTD.,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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

POONAM 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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

DUGGAL & SONS BUILDWELL (P) LTD.,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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

DUGGAL & SONS BUILDWELL (P) LTD.,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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank

RAJNISH TALWAR,NEW DELHI 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

7. 303.53.10682 Chesta Rohini South Talwar Indian Bank 8. 555.53.204 Sanjay Faridabad South Duggal Indian Bank 11 ITA.No.1813/Del./2019 Shri Sanjay Duggal, Faridabad etc., & 51batch appeals 9. 555.53.205 Arun Faridabad South Duggal Indian Bank 10. 555.53.206 Neeru Faridabad South Duggal Indian Bank 11. 555.53.207 Nany Faridabad South Duggal Indian Bank 12. 555.53.208 Poonam Faridabad South Duggal Indian Bank