GURBAKSHISH SINGH BATRA,NEW DELHI vs. PR. CIT - 12, NEW DELHI

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

Bench: Shri R.K. Panda & Shri N.K. Choudhryassessment Year: 2016-17 Gurbakshish Singh Batra, Vs Pr.Cit-12, E-1511, Wazir Nagr, New Delhi. Kotla Mubarakpur, New Delhi. Pan: Adspb2480J (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi, Ca Revenue By : Shri Shashi Bhushan Sukla, Cit, Dr Date Of Hearing : 15.02.2022 Date Of Pronouncement : 31.03.2022 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22Nd March, 2021 Of The Pcit, Delhi-12, Passed U/S 263 Of The It Act For The Assessment Year 2016-17. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 6Th October, 2016 Declaring The Total Income At Rs.44,86,160/-. The Return Was Processed U/S 143(1) Of The It Act. Subsequently, The Case Of The Assessee Was Selected For ‘Limited Scrutiny’ Based On The Following Reasons:-

House Ltd. [2012] 344 ITR 554 (Delhi HC); viii. M/s. Virtusa Consulting Services Pvt. Ltd vs. DCIT (March 30 , 2021) (T.C.A. No. 997 of 2018) (Delhi HC); ix. CIT vs. Smt. Padmavathi [2020] 120 taxmann.com 187 (Madras HC) [06- 10- 2020] x. M/s SUTURES INDIA PVT. LTD vs. PCIT (ITA No. 115 OF 2010) (Dt. 02/12/2020) (Karnataka

INDIAN NATIONAL CONGRESS ALL INDIA CONGRESS COMMITTEE,NEW DELHI vs. DCIT, CENTRAL CIRCLE-19, NEW DELHI

house property\" or \"Income from other sources\" or\n\"Capital gains\" or any income by way of voluntary contributions received\nby a political party from any person shall not be included in the total income\nof the previous year of such political party:\nProvided that-\n1. such political party keeps and maintains such books of account\nand other documents

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

DBG LEASING AND HOUSING LTD.,,NEW DELHI vs. ITO-7(1), NEW DELHI

In the result, the Assessee’s appeal is dismissed

Bench: Shri Mahavir Singh & Shri Krinwant Sahayasstt. Year : 2008-09 Dbg Leasing & Housing Ltd., Vs Ito, Ward 7(1), New Delhi C-88, Gali No. 8, Jyoti Colony, Shahdara, Delhi – 110 032 (Pan: Aaacd0473F) (Appellant) (Respondent) Appellant By : Shri Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Respondent By : Ms. Harpreet Kaur Hansra, Sr. Dr

HOUSING LTD., VS ITO, Ward 7(1), NEW DELHI C-88, GALI NO. 8, JYOTI COLONY, SHAHDARA, DELHI – 110 032 (PAN: AAACD0473F) (Appellant) (Respondent) Appellant by : Shri Ved Jain, Adv. & Ms. Uma Upadhyay, CA Respondent by : Ms. Harpreet Kaur Hansra, SR. DR Date of Hearing 16.09.2025 Date of Pronouncement 16.09.2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT : This appeal