J. M. HOUSING LIMITED,DELHI vs. PR. CIT (CENTRAL) KNP MEERUT, UTTAR PRADESH

In the result, the appeal of the assessee is allowed

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] J.M. Housing Limited, Pr.Cit (Central) Kanpur, At Meerut, 312/3T/F5 Pratap Bhawan, Aayakar Bhawan, Bhainsali Ground, Bhahadur Shah Zafar Marg, Vs Meerut, Uttar Pradesh-25001 Central Delhi, Delhi-11002 Pan-Aaccj1692E Assessee Revenue

disallowed u/s 41(1) of the I.T. Act, 1961 and should be added to the total income of the assessee under the head of business income by the AO but AO failed to do so….” 4. In view of the foregoing discussed facts, the assessment order u/s 143(3) of the Income

DCIT, NEW DELHI vs. M/S. R.J. CORP LTD., NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance-and capital gain on sale of shares I am partly confirming the AO’s action. The additional income resulting from part confirmation of those grounds would also be telescoped into the above stated Rs. 8,24,33,171/- as the same is covered by the narration of the surrendered income.” 25. We find that this

DCIT, NEW DELHI vs. M/S. R.J. CORP LTD., NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance-and capital gain on sale of shares I am partly confirming the AO’s action. The additional income resulting from part confirmation of those grounds would also be telescoped into the above stated Rs. 8,24,33,171/- as the same is covered by the narration of the surrendered income.” 25. We find that this

M/S. RJ CORP LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance-and capital gain on sale of shares I am partly confirming the AO’s action. The additional income resulting from part confirmation of those grounds would also be telescoped into the above stated Rs. 8,24,33,171/- as the same is covered by the narration of the surrendered income.” 25. We find that this

M/S. RJ CORP LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee on this ground is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance-and capital gain on sale of shares I am partly confirming the AO’s action. The additional income resulting from part confirmation of those grounds would also be telescoped into the above stated Rs. 8,24,33,171/- as the same is covered by the narration of the surrendered income.” 25. We find that this

NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD),NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

NEEL METAL PRODUCTS LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

NEEL METAL PRODUCTS LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-25, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD, NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case

DCIT CENTRAL CIRCLE-25, NEW DELHI vs. NEEL METAL PRODUCTS LTD (FORMELY KNOWN AS NEEL AUTO PVT LTD), NEW DELHI

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

69B of the Act, made in AY 2013-14, ITA 232 for AY 2013-14 (appeal of assessee) Issue no. 5 is with regard to Disallowance u/s 14A of the Act, in AY 2015-16 onwards to AY 2018-19. The issue is decided in favour of assessee by the CIT(A) and Revenue has filed appeals in case