DCIT,CENTRAL CIRCLE -29, NEW DELHI vs. OMAXE NEW CHNADIGARH DEVELOPERS PVT LTD, NEW DELHI

In the result, the Appeal in ITA No

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 2437/Del/2022 (A.Y 2017-18)

Housing & Developers Ltd. In ITA No. 47/Del/2023 order dated 03.01.2024 iii) ACIT Vs. M/s Omaxe Forest SPA and Hills Developers Ltd. In ITA No. 2/Del/2023 iv) DCIT Vs. Jagdamba Contractors and Builders Ltd. In v) DCIT Vs. M/s Bhanu Infrabuild Pvt. Ltd. In ITA No. 2433/Del/2022. DCIT Vs. Omaxe India 9. We have heard

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

property. Moreover, assessee had the total cash in hand upto July was Rs. 50,000/-(opening cash in hand Rs. NIL/- and cash withdrawal of Rs.50,000/-) whereas the total cash paid by the assessee upto July was Rs. 2,28,900. How can assessee deposit Rs.2,05,000/-upto July whereas assessee has made more expanse in cash than

RUBY SINGH,DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

property. Moreover, assessee had the total cash in hand upto July was Rs. 50,000/-(opening cash in hand Rs. NIL/- and cash withdrawal of Rs.50,000/-) whereas the total cash paid by the assessee upto July was Rs. 2,28,900. How can assessee deposit Rs.2,05,000/-upto July whereas assessee has made more expanse in cash than

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

property. Moreover, assessee had the total cash in hand upto July was Rs. 50,000/-(opening cash in hand Rs. NIL/- and cash withdrawal of Rs.50,000/-) whereas the total cash paid by the assessee upto July was Rs. 2,28,900. How can assessee deposit Rs.2,05,000/-upto July whereas assessee has made more expanse in cash than

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

property. Moreover, assessee had the total cash in hand upto July was Rs. 50,000/-(opening cash in hand Rs. NIL/- and cash withdrawal of Rs.50,000/-) whereas the total cash paid by the assessee upto July was Rs. 2,28,900. How can assessee deposit Rs.2,05,000/-upto July whereas assessee has made more expanse in cash than

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

property. Moreover, assessee had the total cash in hand upto July was Rs. 50,000/-(opening cash in hand Rs. NIL/- and cash withdrawal of Rs.50,000/-) whereas the total cash paid by the assessee upto July was Rs. 2,28,900. How can assessee deposit Rs.2,05,000/-upto July whereas assessee has made more expanse in cash than

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

property. Moreover, assessee had the total cash in hand upto July was Rs. 50,000/-(opening cash in hand Rs. NIL/- and cash withdrawal of Rs.50,000/-) whereas the total cash paid by the assessee upto July was Rs. 2,28,900. How can assessee deposit Rs.2,05,000/-upto July whereas assessee has made more expanse in cash than

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

property. Moreover, assessee had the total cash in hand upto July was Rs. 50,000/-(opening cash in hand Rs. NIL/- and cash withdrawal of Rs.50,000/-) whereas the total cash paid by the assessee upto July was Rs. 2,28,900. How can assessee deposit Rs.2,05,000/-upto July whereas assessee has made more expanse in cash than

SUKHPAL SINGH,GREATER NOIDA vs. INCOME TAX OFFICER WARD 5(3)(5), GAUTAM BUDH NAGAR

In the result, assessee’s appeal is allowed

Bench: Shri Kul Bharatassessment Year: 2012-13

property and later gave the same money to the Assessee to deposit in his account because the Assessee was living with the Assessee 's father and depositing it together is very practical. Details of Cash withdrawal of Shri Lajjaram (Asseesse Father) Account no 2161108015636 on dated 09/05/2011 for Rs 600000/- (Six Lac). Peak Credit of Rs Payment

GURCHARAN SINGH BHATIA,NEW DELHI vs. ACIT CIRCLE-47(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad:Assessment Year: 2014-15 Shri Gurcharan Singh Bhatia, Vs. Acit, C-9, Westend Colony, Circle 47(1), New Delhi-1100 21 New Delhi (Appellant) (Respondent) (Pan:Ahnpb4697E) Assessee By : S/Shri K. Sampath & V. Rajkumar, Advocates Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 29.11.2023 Date Of Pronouncement: 11.01.2024 Order Per Challa Nagendra Prasad:This Appeal Is Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-16, New Delhi

cash deposited in bank invoking section 68 of the Income-Tax Act, 1961. Both the above actions being erroneous unlawful and untenable it is prayed that the same must be quashed with directions for appropriate relief.” 2. The first ground of appeal relating to disallowance of interest paid by the assessee. 3. Brief facts are, in the course of assessment

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property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” First Issue 11. Therefore, having regard to the aforesaid observations made in the Kabul Chawla case, the only aspect that the Tribunal had to examine was whether the statement made by Mr Arpesh Garg, Managing Director

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property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” First Issue 11. Therefore, having regard to the aforesaid observations made in the Kabul Chawla case, the only aspect that the Tribunal had to examine was whether the statement made by Mr Arpesh Garg, Managing Director

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property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” First Issue 11. Therefore, having regard to the aforesaid observations made in the Kabul Chawla case, the only aspect that the Tribunal had to examine was whether the statement made by Mr Arpesh Garg, Managing Director

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property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” First Issue 11. Therefore, having regard to the aforesaid observations made in the Kabul Chawla case, the only aspect that the Tribunal had to examine was whether the statement made by Mr Arpesh Garg, Managing Director

KHOOBSOORAT FABRICS PVT LTD.,NEW DELHI vs. ITO WARD 14(3), NEW DELHI

Appeal are allowed

Bench: Shri Kul Bharat[Assessment Year: 2017-18

property. Here the facts of transaction is real. (Para 7.4 page 11) the case are altogether and not at all relevant in present appellant's case. iii) In Sumati Dayal v. CIT: In this case assessee shown certain amounts in capital account in books claiming same to be winning from horse races. For this contention she filed sworn statement. Assessing

USHA DEVI,GHAZIABAD vs. ITO WARD 44(6), NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2017-18] Usha Devi, Ito, 30B/78, West Punjabi Bagh, Ward-44(6), Delhi-110026, Delhi. Vs Delhi. Pan- Aafpa1096H Assessee Revenue

cash balance as on 01.04.2016. The Ld. CIT(A) also held that in absence of any positive verifiable evidence with the assessee’s engagement in earning of income which was incidentally a very meagre income of Rs. 1,16,030/-, and that too from house property income and income from other source, was not enough to prove that deposit

NIRPAL SINGH,DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

deposits have been made out of the cash book which has been not found to be incorrect and nor rejected. I.T.A. No.2177/DEL/2017 2 b) Confirming the addition of Rs. 1,20,000/- made on account of house hold expenses rejecting the explanation of the assessee on the basis of assumption and presumption and without finding the explanation of the assessee

SMT. SHVETA AGGARWAL,DELHI vs. ITO, NEW DELHI

Bench: Sh. N.K. Sainiassessment Year: 2010-11 Smt. Shveta Aggarwal, C- Vs. Income Tax Officer, Ward- 3/1, Rana Pratap Bagh, 20(4), New Delhi Delhi Pan : Afipa9668P (Appellant) (Respondent) Appellant By Sh. Pramod Kapur, Ca Respondent By Ms. Anima Barnwal, Sr.Dr Date Of Hearing 28.07.2016 Date Of Pronouncement 12.09.2016 Order This Is An Appeal By The Assessee Against The Order Dated 24.02.2015 Of Learned Commissioner Of Income Tax (Appeals)- 12, New Delhi. 2. In This Appeal, The Assessee Has Raised As Many As Six Grounds, However, The Grievance Of The Assessee Relates To The Sustenance Of Addition Of Rs. 16,00,000/- Made By The Assessing Officer On Account Of Credits In The Saving Bank Accounts. 3. The Facts Of The Case In Brief Are That The Assessee Filed Return Of Income On 27.10.2010, Declaring Total Income Of Rs.7,22,450/- Vide E-Filing. The Said Return Was Processed Under Section 143(1) Of The Income-Tax Act, 1961 (Hereinafter

house property and income from other sources. The Assessee had withdrawn cash from her savings bank account during the year under Assessment on various dates. Out of the said withdrawals cash was deposited