KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the appeal filed by the assessee is partly allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance

KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the appeal filed by the assessee is partly allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance

KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the appeal filed by the assessee is partly allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance

KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the appeal filed by the assessee is partly allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance

KUSUM LATA,NOIDA vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result, the appeal filed by the assessee is partly allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

unexplained investment (is submitted to be fair Ld. AO has not made the additions of Rs.6,16,000/- even though he has discussed in this order) and disallowance

RSWM LTD,BHILWARA vs. DCIT CENTRAL CIRCLE-31, NEW DELHI

In the result, the Appeals filed by the assessee in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita Nos.145 & 146 /Del/2021 (Assessment Years 2014-15 & 2015-16)

investments yielding exempt income, the disallowance of Rs. 81,01,633/- is on mechanical basis and not sustainable under the law. 2(i) That on facts and circumstances of the case, the Ld. CIT(A) has grossly erred in confirming addition of Rs. 1,52,45,000/- u/s 69 on the alleged ground of unexplained

DCIT CENTRAL CIRCLE-31, NEW DELHI vs. RSWM LTD, KHARIGRAM

In the result, the Appeals filed by the assessee in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita Nos.145 & 146 /Del/2021 (Assessment Years 2014-15 & 2015-16)

investments yielding exempt income, the disallowance of Rs. 81,01,633/- is on mechanical basis and not sustainable under the law. 2(i) That on facts and circumstances of the case, the Ld. CIT(A) has grossly erred in confirming addition of Rs. 1,52,45,000/- u/s 69 on the alleged ground of unexplained

RSWM LTD,BHILWARA vs. DCIT CENTRAL CIRCLE-31, NEW DELHI

In the result, the Appeals filed by the assessee in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita Nos.145 & 146 /Del/2021 (Assessment Years 2014-15 & 2015-16)

investments yielding exempt income, the disallowance of Rs. 81,01,633/- is on mechanical basis and not sustainable under the law. 2(i) That on facts and circumstances of the case, the Ld. CIT(A) has grossly erred in confirming addition of Rs. 1,52,45,000/- u/s 69 on the alleged ground of unexplained

DCIT CENTRAL CIRCLE-31, NEW DELHI vs. RSWM LTD, KHARIGRAM

In the result, the Appeals filed by the assessee in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita Nos.145 & 146 /Del/2021 (Assessment Years 2014-15 & 2015-16)

investments yielding exempt income, the disallowance of Rs. 81,01,633/- is on mechanical basis and not sustainable under the law. 2(i) That on facts and circumstances of the case, the Ld. CIT(A) has grossly erred in confirming addition of Rs. 1,52,45,000/- u/s 69 on the alleged ground of unexplained

ATEET GUPTA,GHAZIABAD vs. ITO, WARD-58(2), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Shamim Yahya & Shri N.K. Choudhryassessment Year: 2013-14

Disallowance of unexplained Investment in M/s. Roseberry Developers Pvt. Ltd. Rs.24,00,000 (iii) Disallowance of unexplained Investment over & above

ACIT, NEW DELHI vs. SMT. MADHU GOEL,, DELHI

unexplained investment in the\nproperty purchased by him. Apart from the aforesaid the AO also made addition of\nRs. 25,000/- on account of disallowance

DCIT, CC-20, NEW DELHI vs. KWALITY TECHMECH PVT. LTD., DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

disallowance of Rs. 1,39,57,366/-being 5.67% of alleged bogus purchases despite the fact that the appellant had discharged his onus of substantiating the genuineness of its purchases. 4. That the Ld. CIT(A) grossly erred in upholding the addition of Rs. 9,72,150/- being the amount of cash found during the course of search proceedings despite

DEVESH MITTAL ,DELHI vs. DCIT,CC-20, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

disallowance of Rs. 1,39,57,366/-being 5.67% of alleged bogus purchases despite the fact that the appellant had discharged his onus of substantiating the genuineness of its purchases. 4. That the Ld. CIT(A) grossly erred in upholding the addition of Rs. 9,72,150/- being the amount of cash found during the course of search proceedings despite

GLOBUS AGRO FOODS P.LTD,DELHI vs. ACIT CC-20, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

disallowance of Rs. 1,39,57,366/-being 5.67% of alleged bogus purchases despite the fact that the appellant had discharged his onus of substantiating the genuineness of its purchases. 4. That the Ld. CIT(A) grossly erred in upholding the addition of Rs. 9,72,150/- being the amount of cash found during the course of search proceedings despite

GLOBUS AGRO FOODS P.LTD,DELHI vs. ACIT, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

disallowance of Rs. 1,39,57,366/-being 5.67% of alleged bogus purchases despite the fact that the appellant had discharged his onus of substantiating the genuineness of its purchases. 4. That the Ld. CIT(A) grossly erred in upholding the addition of Rs. 9,72,150/- being the amount of cash found during the course of search proceedings despite

KWALITY TECHMECH P.LTD,DELHI vs. ACIT, NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

disallowance of Rs. 1,39,57,366/-being 5.67% of alleged bogus purchases despite the fact that the appellant had discharged his onus of substantiating the genuineness of its purchases. 4. That the Ld. CIT(A) grossly erred in upholding the addition of Rs. 9,72,150/- being the amount of cash found during the course of search proceedings despite

PARMANAND & SONS FOOD PRODUCTS PVT. LTD.,DELHI vs. ACIT CENTRAL CIRCLE-20, DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

disallowance of Rs. 1,39,57,366/-being 5.67% of alleged bogus purchases despite the fact that the appellant had discharged his onus of substantiating the genuineness of its purchases. 4. That the Ld. CIT(A) grossly erred in upholding the addition of Rs. 9,72,150/- being the amount of cash found during the course of search proceedings despite

DCIT, CC-20 , NEW DELHI vs. GLOBUS AGROFOODS PVT.LTD., NEW DELHI

In the result, the appeals are disposed of as follows:

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Usita No. 711, 712 & 713/Del/2022 A.Y. 2016-17, 2017-18 & 2018-19 Kwality Techmech Pvt. Ltd. Vs. Dcit/Acit, B-20, Lawrence Road Cc-20, Industrial Area , Delhi Keshav Puram, North West Delhi, Delhi-110035 Pan : Aaeck1176E Appellant Respondent

disallowance of Rs. 1,39,57,366/-being 5.67% of alleged bogus purchases despite the fact that the appellant had discharged his onus of substantiating the genuineness of its purchases. 4. That the Ld. CIT(A) grossly erred in upholding the addition of Rs. 9,72,150/- being the amount of cash found during the course of search proceedings despite