CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

133A of the Income Tax Act was carried out on 15.01.2014 at the office premises of M/s Cairn India Ltd at 3rd & 4th floor, Vipul Plaza, Suncity, Sector-54, Gurgaon-122002, Haryana. A survey report received from office of DDIT(inv.) Unil-IV(2) Cairn U K Holdings Limited V DCIT ( International Taxation) New Delhi

ACE MEGA STRUCTURES PRIVATE LIMITED,UTTAR PRADESH vs. DCIT/ACIT CEN CIR, NOIDA, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

5. That the Ld. CIT(A) has failed to consider that during the search proceedings conducted on the appellant under Section 132 of the Act on 28.07.2021 and 04.01 2022, no incriminating material was found or seized indicating any cash payment in connection with the said transaction, thereby rendering the addition baseless. 6. That the Ld. CIT(A) has erred

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

5. That the Ld. CIT(A) has failed to consider that during the search proceedings conducted on the appellant under Section 132 of the Act on 28.07.2021 and 04.01 2022, no incriminating material was found or seized indicating any cash payment in connection with the said transaction, thereby rendering the addition baseless. 6. That the Ld. CIT(A) has erred

ACIT, CC-15, NEW DELHI vs. YASH PAL MENDIRATTA, DELHI

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessees are also dismissed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

house of the appellant maintained by her husband wherein the higher sales consideration than the amounts in the sale deed was mentioned. In the case of the appellant, there is no evidence found relating to appellant to suggest that the purchase consideration of the property was higher. The seized ATS does not relate to the transaction of the appellant

ACIT, CIRCLE CC 15, NEW DELHI vs. ALKA MENDIRATTA , DELHI

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessees are also dismissed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

house of the appellant maintained by her husband wherein the higher sales consideration than the amounts in the sale deed was mentioned. In the case of the appellant, there is no evidence found relating to appellant to suggest that the purchase consideration of the property was higher. The seized ATS does not relate to the transaction of the appellant

DCIT, CC, GZBD , GZBD vs. ANJALI MITTAL , GZBD

In the result, appeal of the Revenue is dismissed

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2018-19 Dy. Commissioner Of Vs. Smt. Anjali Mittal, Income Tax, B-7, Ashok Nagar, Central Circle, Ghaziabad-201 001. Ghaziabad. Pan Aigpm4257R (Appellant) (Respondent)

133A of the Income Tax Act, 1961 (the “Act”) was conducted at her business premises on 30.05.2018. During the course of survey, the stock was got valued by an approved valuer who valued the stock at Rs. 5,57,34,223/- as against the value as per books at Rs. 4,63,31,680/-. During survey, statement of Shri Himanshu

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor. 2.1. During the course of such TDS survey, it was found that the assessee had remitted abroad amounts under various heads viz. Consultancy Fees on Student Recruitment, Commission on Student Recruitment, Participation Fee for Education Tour, Advertisement/ 3 ITA.No.3377 to 3383/Del

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor. 2.1. During the course of such TDS survey, it was found that the assessee had remitted abroad amounts under various heads viz. Consultancy Fees on Student Recruitment, Commission on Student Recruitment, Participation Fee for Education Tour, Advertisement/ 3 ITA.No.3377 to 3383/Del

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor. 2.1. During the course of such TDS survey, it was found that the assessee had remitted abroad amounts under various heads viz. Consultancy Fees on Student Recruitment, Commission on Student Recruitment, Participation Fee for Education Tour, Advertisement/ 3 ITA.No.3377 to 3383/Del

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor. 2.1. During the course of such TDS survey, it was found that the assessee had remitted abroad amounts under various heads viz. Consultancy Fees on Student Recruitment, Commission on Student Recruitment, Participation Fee for Education Tour, Advertisement/ 3 ITA.No.3377 to 3383/Del

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor. 2.1. During the course of such TDS survey, it was found that the assessee had remitted abroad amounts under various heads viz. Consultancy Fees on Student Recruitment, Commission on Student Recruitment, Participation Fee for Education Tour, Advertisement/ 3 ITA.No.3377 to 3383/Del

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor. 2.1. During the course of such TDS survey, it was found that the assessee had remitted abroad amounts under various heads viz. Consultancy Fees on Student Recruitment, Commission on Student Recruitment, Participation Fee for Education Tour, Advertisement/ 3 ITA.No.3377 to 3383/Del

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor. 2.1. During the course of such TDS survey, it was found that the assessee had remitted abroad amounts under various heads viz. Consultancy Fees on Student Recruitment, Commission on Student Recruitment, Participation Fee for Education Tour, Advertisement/ 3 ITA.No.3377 to 3383/Del

ANJU CHAWLA,DELHI vs. ACIT, NEW DELHI

In the result, the appeal filed by the revenue is partly allowed for statistical purposes

Bench: Sh. R.K. Panda & Sh. Sudhanshu Srivastavaassessment Year: 2010-11

house property, capital gain and income from other sources. A search and seizure operation u/s 132 of the Income Tax Act 1961 alongwith survey operations u/s 133 A of the Income Tax Act 1961 were undertaken at various residential and business premises of Aseem kumar Gupta & Group and other beneficiary group of cases on 26.03.2010. Shri Aseem Kumar Gupta

COMMISSIONER OF INCOME TAX vs. ROHIT KEDAR NATH GUPTA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 133A of the Act in the premises of M/s. Ravinder Properties of Andheria Mor, New Delhi. A sworn statement was recorded from Ravinder Sharma, the proprietor of Ravinder Properties, in which he had “graphically described” that Rjender Gupta had negotiated the sale of KG Farms for `3.10 crores to one Darshan Kumar Khosla and that the document was registered

COMMISSIONER OF INCOME TAX vs. ASHA KEDAR NATH GUPTA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 133A of the Act in the premises of M/s. Ravinder Properties of Andheria Mor, New Delhi. A sworn statement was recorded from Ravinder Sharma, the proprietor of Ravinder Properties, in which he had “graphically described” that Rjender Gupta had negotiated the sale of KG Farms for `3.10 crores to one Darshan Kumar Khosla and that the document was registered

THE COMMISSIONER OF INCOME TAX DELHI vs. MANI KAKKAR

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 133A of the Act in the premises of M/s. Ravinder Properties of Andheria Mor, New Delhi. A sworn statement was recorded from Ravinder Sharma, the proprietor of Ravinder Properties, in which he had “graphically described” that Rjender Gupta had negotiated the sale of KG Farms for `3.10 crores to one Darshan Kumar Khosla and that the document was registered

COMMISSIONER OF INCOME TAX vs. NITIN KEDAR NATH GUPTA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 133A of the Act in the premises of M/s. Ravinder Properties of Andheria Mor, New Delhi. A sworn statement was recorded from Ravinder Sharma, the proprietor of Ravinder Properties, in which he had “graphically described” that Rjender Gupta had negotiated the sale of KG Farms for `3.10 crores to one Darshan Kumar Khosla and that the document was registered

COMMISSIONER OF INCOME TAX

Section 133A of the Act in the premises of M/s. Ravinder Properties of Andheria Mor, New Delhi. A sworn statement was recorded from Ravinder Sharma, the proprietor of Ravinder Properties, in which he had “graphically described” that Rjender Gupta had negotiated the sale of KG Farms for `3.10 crores to one Darshan Kumar Khosla and that the document was registered