THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

seizure action was initiated in the case of the assessee on 29.05.2018. During the search, certain incriminating material found on various investment on the properties and also certain emails exchanged between the family members were found as per which assessee was holding seven properties, out of which two properties at Mumbai and Goa were leased out to Ritika Private Limited

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

seizure action was initiated in the case of the assessee on 29.05.2018. During the search, certain incriminating material found on various investment on the properties and also certain emails exchanged between the family members were found as per which assessee was holding seven properties, out of which two properties at Mumbai and Goa were leased out to Ritika Private Limited

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

seizure action was initiated in the case of the assessee on 29.05.2018. During the search, certain incriminating material found on various investment on the properties and also certain emails exchanged between the family members were found as per which assessee was holding seven properties, out of which two properties at Mumbai and Goa were leased out to Ritika Private Limited

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, NEW DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

seizure action was initiated in the case of the assessee on 29.05.2018. During the search, certain incriminating material found on various investment on the properties and also certain emails exchanged between the family members were found as per which assessee was holding seven properties, out of which two properties at Mumbai and Goa were leased out to Ritika Private Limited

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTER CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

seizure action was initiated in the case of the assessee on 29.05.2018. During the search, certain incriminating material found on various investment on the properties and also certain emails exchanged between the family members were found as per which assessee was holding seven properties, out of which two properties at Mumbai and Goa were leased out to Ritika Private Limited

THE KUMAR FAMILY TRUST,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, appeal for AYs 2013-14 & 2014-15 are unabated and assessments are set aside due to no incriminating material found during the search and the appeals for the said assessment years are...

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar, Judicialmember

seizure action was initiated in the case of the assessee on 29.05.2018. During the search, certain incriminating material found on various investment on the properties and also certain emails exchanged between the family members were found as per which assessee was holding seven properties, out of which two properties at Mumbai and Goa were leased out to Ritika Private Limited

M/S. KAILASH DWELLERS PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastava

house property instead of business income claimed by the assessee. 4. Facts of the case in brief are that a search and seizure

ANUJ CHAWLA vs. COMMISSIONER OF INCOME TAX NEW

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

search and seizure proceedings. 51. What is significant is that Shri Ashok Chawla knew the Discount Bank particulars; he even had several telephonic conversations with the Vice President of that Swiss bank. If indeed the assessee Ashok Chawla were only a consultant - not even an agent, the question as to his knowledge about his principal's accounts and his familiarity

CENTAUR HELICOPTER SERVICES P.LTD. vs. COMMISSIONER OF INCOME TAX

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

search and seizure proceedings. 51. What is significant is that Shri Ashok Chawla knew the Discount Bank particulars; he even had several telephonic conversations with the Vice President of that Swiss bank. If indeed the assessee Ashok Chawla were only a consultant - not even an agent, the question as to his knowledge about his principal's accounts and his familiarity

COMMISSIONER OF INCOME TAX vs. CENTAUR IMPEX P.LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

search and seizure proceedings. 51. What is significant is that Shri Ashok Chawla knew the Discount Bank particulars; he even had several telephonic conversations with the Vice President of that Swiss bank. If indeed the assessee Ashok Chawla were only a consultant - not even an agent, the question as to his knowledge about his principal's accounts and his familiarity

ASHOK CHAWLA vs. COMMISSIONER OF INCOME TAX NEW

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

search and seizure proceedings. 51. What is significant is that Shri Ashok Chawla knew the Discount Bank particulars; he even had several telephonic conversations with the Vice President of that Swiss bank. If indeed the assessee Ashok Chawla were only a consultant - not even an agent, the question as to his knowledge about his principal's accounts and his familiarity

CENTAUR IMPEX P.LTD. vs. COMMISSIONER OF INCOME TAX NEW

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

search and seizure proceedings. 51. What is significant is that Shri Ashok Chawla knew the Discount Bank particulars; he even had several telephonic conversations with the Vice President of that Swiss bank. If indeed the assessee Ashok Chawla were only a consultant - not even an agent, the question as to his knowledge about his principal's accounts and his familiarity

COMMISSIONER OF INCOME TAX vs. ASHOK CHAWLA

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

search and seizure proceedings. 51. What is significant is that Shri Ashok Chawla knew the Discount Bank particulars; he even had several telephonic conversations with the Vice President of that Swiss bank. If indeed the assessee Ashok Chawla were only a consultant - not even an agent, the question as to his knowledge about his principal's accounts and his familiarity

SMT. ROSY DABAS,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08

house property. The additions so made were also sustained by learned Commissioner (Appeals). 5. Learned counsel appearing for the assessee submitted, the disputed additions made by the Assessing Officer are not with reference to any incriminating material found as a result of the search and seizure

PR. COMMISSIONER OF INCOME TAX-C2 vs. RAJEEV BAHL

Bench: The Family Court By Way Of A Divorce Petition Bearing Hma No. 609/2012, The Relevant Details Of Which Are Referred To Hereinafter. 3. The Petitioner/Wife Is The Respondent In The Aforesaid Divorce Petition Which Was Filed On 26.09.2012 By The Respondent/Husband Seeking

property without consent did not take away the discretion of the Court. Following Kuruma v. Queen the Court held that it was open to the Court not to admit the evidence against the accused if the Court was of the view that the evidence had been obtained by conduct of which the prosecution ought not to take advantage. But that

DCIT, NEW DELHI vs. SH. RANJANA GARG, NEW DELHI

In the result, appeals of the department and the Cross

Bench: Sh. N. K. Saini, Am & Sh. H. S. Sidhu, Jm

house property. 6. Facts of the case in brief are that a search and seizure operation u/s 132 of the Income

ACIT, NEW DELHI vs. SMT. AMITA GARG, NEW DELHI

In the result, appeals of the department and the Cross

Bench: Sh. N. K. Saini, Am & Sh. H. S. Sidhu, Jm

house property. 6. Facts of the case in brief are that a search and seizure operation u/s 132 of the Income

AERENS JAI REALTY PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 9, NEW DELHI

In the result, all the appeals filed by the assessee are partly allowed

Bench: Shri Anil Chaturvedi & Shri C.M. Garg

seizure operation, no office bearer or staff member of the assessee company participated in the said operation which was conducted on differently located place which was not the address of the present assessee company. 11. The ld. Counsel of the assessee has placed vehement reliance on the following orders of the coordinate Benches of the Tribunal: (i) Regency Mahavir Properties

AERENS JAI REALTY PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 9, NEW DELHI

In the result, all the appeals filed by the assessee are partly allowed

Bench: Shri Anil Chaturvedi & Shri C.M. Garg

seizure operation, no office bearer or staff member of the assessee company participated in the said operation which was conducted on differently located place which was not the address of the present assessee company. 11. The ld. Counsel of the assessee has placed vehement reliance on the following orders of the coordinate Benches of the Tribunal: (i) Regency Mahavir Properties