SHRI SUNIL KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1267/Del/2017 : Asstt. Year : 2011-12 Ita No. 1268/Del/2017 : Asstt. Year : 2012-13 Ita No. 1269/Del/2017 : Asstt. Year : 2013-14 Shri Sunil Kumar, Vs Acit, 14, Ashoka Avenue, Dlf Firms, Central Circle-26, Chattarpur, New Delhi-110074 New Delhi (Appellant) (Respondent) Pan No. Aiapk9773A Assessee By : Ms. Shivangi Kumar, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 03.03.2022 Date Of Pronouncement: 09.03.2022

section 23 of the Act, the deemed rental income of the property at C-17A, NOSE, Delhi, which remained vacant during the year was required to be taxed under the head Income from House

SHRI SUNIL KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1267/Del/2017 : Asstt. Year : 2011-12 Ita No. 1268/Del/2017 : Asstt. Year : 2012-13 Ita No. 1269/Del/2017 : Asstt. Year : 2013-14 Shri Sunil Kumar, Vs Acit, 14, Ashoka Avenue, Dlf Firms, Central Circle-26, Chattarpur, New Delhi-110074 New Delhi (Appellant) (Respondent) Pan No. Aiapk9773A Assessee By : Ms. Shivangi Kumar, Adv. Revenue By : Sh. H. K. Choudhary, Cit Dr Date Of Hearing: 03.03.2022 Date Of Pronouncement: 09.03.2022

section 23 of the Act, the deemed rental income of the property at C-17A, NOSE, Delhi, which remained vacant during the year was required to be taxed under the head Income from House

SUNIL KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE-26, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 271(1)(c) is not applicable and also the quantum of addition has been upheld in the first appeal. 6. After considering the rival submissions and from a bare perusal of the assessment order, it is seen that the Assessing Officer has added notional rent in respect of one property at G-17A, NDAC, Delhi, as assessee

SHRI SUNIL KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.Assessment Year: 2014-15

section 23 o f the Act, the deemed rental income of the property at C-17A, NOSE, Delhi, which remained vacant during the year was required to be taxed under the head Income from House

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

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

housing the college, hostel and to\nprovide other facilities to the students who are studying in the College.\nThe College is recognized by the Medical Council of India, State of\nKarnataka and all other statutory authorities. Therefore, it cannot be\nsaid that the Trust is not genuine. Admittedly, the students are being\nadmitted every year. Students are studying

M/S. GARIMA POLYMERS PVT. LTD.,DELHI vs. ACIT, NEW DELHI

In the result, both the appeals are allowed for statistical purposes

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

House No. 4439, Gali No. 55, Regharpura, Karol Bagh., New Delhi. During the course of pendency of assessment proceedings in the case of Shri Mukesh Gupta for AY 2004-05 to 2010-11 ( U/s 153 A/ 143 (3), the material seized from the premises of the assessee has been examined. After examining such seized material, I am satisfied that

HARI OM SEWA DAL,ROHTAK vs. CIT (EXEMPTIONS), CHANDIGARH

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

Bench: Sh. Inturi Rama Rao & Ms. Suchitra Kamble, Judicia Member

housing, agriculture and animal husbandry and engineering sources. 20. To take up programmes for ensuring protection of environment and for regeneration of natural resources degraded due to past neglects. 21. Promotion and extension of appropriate technology including systems having renewable sources of energy. 22. To take up programmes in which science and technology may have major role in improving life

JAN ABHIVYAKTI SAMAJIK VIKAS SANSTHA,RAIPUR vs. PR.COMMISSIONER OF INCOME TAX (CENTRAL)-2 NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2024-25] Jan Abhivyankti Samajik Pr. Commissioner Of Income Tax, Vikas Sanstha, Lig-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2Nd Floor, Ara Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 Pan:Aabaj7197B Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Deepesh Garg, Adv. Revenue By Shri Mukesh Kumar Jha, Cit(Dr) Date Of Hearing 18.12.2025 Date Of Pronouncement 21.01.2026

Housing Board Vs 2nd Floor, ARA Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 PAN:AABAJ7197B Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026 ORDER PER AMITABH SHUKLA, AM, The captioned appeal has been preferred

DABUR INVEST CORP,NEW DELHI vs. PRCIT-16, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

17A which reads as under : “17. Transfer of Shares by Dabur 17.A1 Transfer of Shares by Dabur – During the Ten year Period. Subject to Applicable Law, Dabur shall not transfer its shares to any Third Party during the Ten Year Period except in accordance with clause 16 of this Agreement. 17.A.2 Transfer of Dabur Shares – After

DABUR INVEST CORP,NEW DELHI vs. PRCIT-16, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

17A which reads as under : “17. Transfer of Shares by Dabur 17.A1 Transfer of Shares by Dabur – During the Ten year Period. Subject to Applicable Law, Dabur shall not transfer its shares to any Third Party during the Ten Year Period except in accordance with clause 16 of this Agreement. 17.A.2 Transfer of Dabur Shares – After

MUKUL JOSHI,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the Assessee are allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

house 2 ITA.Nos.8 & 9 /Del./2017 Shri Mukul Joshi, New Delhi. 2. Briefly the facts of the case are that a search and seizure action under section 132 of the I.T. Act was carried out on 15.02.2014 in the premises of assessee. Notice under section 153A of the Act was issued and in compliance to the same, the assessee

MUKUL JOSHI,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the Assessee are allowed

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

house 2 ITA.Nos.8 & 9 /Del./2017 Shri Mukul Joshi, New Delhi. 2. Briefly the facts of the case are that a search and seizure action under section 132 of the I.T. Act was carried out on 15.02.2014 in the premises of assessee. Notice under section 153A of the Act was issued and in compliance to the same, the assessee