PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29C of Representation of the People Act, 1951, a political party has to compulsorily submit a report in the prescribed format i.e. Form 24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29C of Representation of the People Act, 1951, a political party has to compulsorily submit a report in the prescribed format i.e. Form 24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29C of Representation of the People Act, 1951, a political party has to compulsorily submit a report in the prescribed format i.e. Form 24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29C of Representation of the People Act, 1951, a political party has to compulsorily submit a report in the prescribed format i.e. Form 24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29C of Representation of the People Act, 1951, a political party has to compulsorily submit a report in the prescribed format i.e. Form 24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29C of Representation of the People Act, 1951, a political party has to compulsorily submit a report in the prescribed format i.e. Form 24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29C of Representation of the People Act, 1951, a political party has to compulsorily submit a report in the prescribed format i.e. Form 24A (Contribution Report) under Rule 85B of Conduct of Elections Rule, 1961, before the due date for furnishing the IT return of that financial year under section 139 of the Income-tax Act, 1961, to the Election

SHRI RAM AGRAWAL,MATHURA vs. ITO WARD 72(1), DELHI

In the result, appeal is dismissed

Bench: Shri Satbeer Singh Godaraassessment Year: 2023-24 Sh. Ram Agrawal, Vs. Income Tax Officer, Lig 25, Phase-1, Ward-72(1), Mahavidhya Colony, Delhi Mathura Pan: Aerpa9566Q (Appellant) (Respondent) Assessee By Sh. V. Raj Kumar, Adv. Department By Sh. Manoj Kumar, Sr.

disallowance of the deduction under Section 80GGC is arbitrary ana fallacious and without merit. The AU failed to follow the basic principles of natural justice and has disregarded material evidence Accordingly, it is submitted that the deduction claimed under Section 80GGC must be directed to be allowed. A search and seizure action u/s 132 of the Act was conducted

ESSEX FARMS PVT. LTD.,NEW DELHI vs. CIRCLE-8(2), NEW DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

KAMINI JAIN,DELHI vs. WARD 34(4), DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

VLINK INDIA PVT. LTD. ,DELHI vs. ITO WARD 26(3), DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

SAI EXTRUMECH PRIVATE LIMITED,FARIDABAD vs. ITO WARD-2(3), FARIDABAD

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

STERLING MANAGEMENT AND PROJECT SERVICES PVT LTD,,DELHI vs. DY. COMMISSIONER OF INCOME TAX CPC, DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

HIND SECURITIES SERVICES AND HOUSE KEEPING,DELHI vs. ITO, WARD-28(5), DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

EDAG PRODUCTION SOLUTIONS INDIA PVT. LTD. ,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

RAJNISH GANDHI,DELHI vs. CIRCLE 31(1) , DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

SHADES OF INDIA CRAFTS PVT. LTD.,NEW DELHI vs. CIRCLE-22(2), NEW DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income

COLORZ N STYLE PRIVATE LIMITED,NEW DELHI vs. CIRCLE-6(1), NEW DELHI

In the result, all the appeals filed by the assessee are allowed and one appeal filed by the Revenue is dismissed

Bench: Sh. Anil Chaturvedi & Sh. Kul Bharat

29C, M Block Ward – 62(2), Mangla, C.A. Palam Colony, Raj Delhi Nagar, Part – II, South Delhi - 110045 PAN : AABPL 4559 J 38. 479/Del/2022 2018-19 Robin Enterprises Ward – 6(2)(1) Shri J. S. --do-- 1285/5, Gali No.12, Delhi Kochar, Adv.. Patel Nagar, Gurugram, Haryana-122001 PAN : AAFFR 9282 A 39. 480/Del/2022 2019-20 --do-- AD of Income