ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person, other than the person referred to in section 153A, then the books of account or documents or assets seized or requisitioned shall

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person, other than the person referred to in section 153A, then the books of account or documents or assets seized or requisitioned shall

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person, other than the person referred to in section 153A, then the books of account or documents or assets seized or requisitioned shall

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I NOIDA, NOIDA vs. M/S ADVANT IT PARK PRIVATE LIMITED , DELHI

Accordingly, both the appeals of the\nRevenue are dismissed

house property. We, accordingly, allow this appeal and set aside the\njudgment of the High Court and restore that of the Income Tax Appellate\nTribunal. No orders as to costs.\"\n15.\nIn the case of Rayala Corporation (P.) Ltd. vs. ACIT reported in 72\ntaxmann.com 149 (SC) has held as under:\n“Section

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

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

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

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

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

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

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

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

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

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

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

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

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

House Property is upheld. He rejected the other alternatives proposed by the assessee for computing the fair rent on the basis of backward calculation of municipal tax paid. 14. At the time of hearing, ld. AR of the assessee submitted that ground no.1 raised in AYs 2013-14 to 2016-17 which are unabated assessments and owing to no incriminating

CORONET HOTEL SERVICES & SUPPLIERS PVT. LTD.,DELHI vs. DCIT CIRCLE-6(2), NEW DELHI

In the result, appeal filed by the Assessee stands allowed

Bench: Shri Anil Chaturvedi, Am & Shri N. K. Choudhry, Jm

section 194 (1) of the Act which deals with the rental income and thus goes to show that the Assessee has earned rental income from House Property and therefore, no interference is warranted in the decision of the authorities below in treating the revenue receipts as ‘rental income from house property’. 8. We have heard the parties and perused

DY. COMMISSIONER OF INCOME TAX, CETRAL CIRCLE-I, NOIDA, NOIDA vs. ADVANT IT PARK PRIVATE LIMITED, DELHI

Accordingly, both the appeals of the\nRevenue are dismissed

house property. We, accordingly, allow this appeal and set aside the\njudgment of the High Court and restore that of the Income Tax Appellate\nTribunal. No orders as to costs.\"\n15.\nIn the case of Rayala Corporation (P.) Ltd. vs. ACIT reported in 72\ntaxmann.com 149 (SC) has held as under:\n“Section

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I, NOIDA, NOIDA vs. M/S ADVANT IT PARK PRIVATE LIMITED, DELHI

Accordingly, both the appeals of the\nRevenue are dismissed

house property. We, accordingly, allow this appeal and set aside the\njudgment of the High Court and restore that of the Income Tax Appellate\nTribunal. No orders as to costs.\"\n15.\nIn the case of Rayala Corporation (P.) Ltd. vs. ACIT reported in 72\ntaxmann.com 149 (SC) has held as under:\n“Section

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 12. The petitioners contended that although Kabul Chawla was a decision rendered in the context of Section 153A, the judgment is instructive to the extent that it had held that Section 153A would warrant additions being

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 12. The petitioners contended that although Kabul Chawla was a decision rendered in the context of Section 153A, the judgment is instructive to the extent that it had held that Section 153A would warrant additions being

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 12. The petitioners contended that although Kabul Chawla was a decision rendered in the context of Section 153A, the judgment is instructive to the extent that it had held that Section 153A would warrant additions being

ACIT, CC-30, NEW DELHI vs. AMARJYOTI VANIJYA PVT. LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Housing Development Company Vs. DCIT dated 09.08.2014 has held that total income includes income unearthed during search and any other income. 7. That the grounds of appeal are without prejudice to each other. 8. That the appellant craves leave to add, amend, alter or forgo any ground(s) of appeal either before or at the time of hearing

ACIT, CC-30, NEW DELHI vs. AMARJYOTI VANIJYA PVT. LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

Housing Development Company Vs. DCIT dated 09.08.2014 has held that total income includes income unearthed during search and any other income. 7. That the grounds of appeal are without prejudice to each other. 8. That the appellant craves leave to add, amend, alter or forgo any ground(s) of appeal either before or at the time of hearing