PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. SALDI CHITS PVT. LTD.,

The appeals are allowed

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

56 of 105 97. The interpretation and application of the provisions relating to attachment and forfeiture of illegally acquired property under NDPS Act was subject matter of decision of the Supreme Court in Aslam Mohd. Merchant vs. Competent Authority, (2008) 14 SCC 186. While construing the said provisions, to hold that principles of natural justice must be complied with

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

viii) Omitted ITA Nos. 7256 & 241/Del/2019 13 Shiv Kumar Jatia (ix) any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature whatsoever. Explanation: For the purposes of this sub-clause,- (i) “lottery” includes winnings from prizes awarded to any person by draw

SHIV KUMAR JATIA,NEW DELHI vs. ITO, WARD- 10(2), NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 7256/Del/2019 : Asstt. Year : 2011-12 Ita No. 241/Del/2019 : Asstt. Year : 2013-14 Sh. Shiv Kumar Jatia, Vs Income Tax Officer, B-50, Gulmohar Park, Ward-10(2), New Delhi-110049 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpj7582K Assessee By : Sh. C. S. Aggarwal, Sr. Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 10.03.2021 Date Of Pronouncement: 26.04.2021

viii) Omitted ITA Nos. 7256 & 241/Del/2019 13 Shiv Kumar Jatia (ix) any winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or from gambling or betting of any form or nature whatsoever. Explanation: For the purposes of this sub-clause,- (i) “lottery” includes winnings from prizes awarded to any person by draw

ASHOK KUMAR DHINGRA ,GURGAON vs. ACIT CIRCLE-1(1), GURGAON

The appeals are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

56 (2)(viii) in income from other sources and 50% deduction was claimed as per Section 57(iv) but later on there was judgment of Hon‟ble Supreme Court in the case of Union of India Vs. Hari Singh and others and also the decision of CIT(A), Gurgaon in the case of Sh. Vijender Singh S/o Sh. Chatter Singh

SATISH KUMAR DHINGRA ,HARYANA vs. ACIT CIRCLE-4(1), GURGAON

The appeals are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

56 (2)(viii) in income from other sources and 50% deduction was claimed as per Section 57(iv) but later on there was judgment of Hon‟ble Supreme Court in the case of Union of India Vs. Hari Singh and others and also the decision of CIT(A), Gurgaon in the case of Sh. Vijender Singh S/o Sh. Chatter Singh

SUBHASH CHAND DHINGRA ,GURGAON vs. ACIT CENTRAL CIRCLE-3(1), GURGAON

The appeals are dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

56 (2)(viii) in income from other sources and 50% deduction was claimed as per Section 57(iv) but later on there was judgment of Hon‟ble Supreme Court in the case of Union of India Vs. Hari Singh and others and also the decision of CIT(A), Gurgaon in the case of Sh. Vijender Singh S/o Sh. Chatter Singh

DCIT, NEW DELHI vs. M/S JAY METAL INDUSTRIES PVT. LTD.,, NEW DELHI

In the result, the appeal of the revenue is allowed

Bench: Shri N.K. Saini & Shri Chandra Mohan Garg

VIII, New Delhi dated 27.07.2012 passed in Appeal No. 402/2011-12 for AY 2009-10. 2. Ground No. 1 and 3 of the revenue are general in nature which need no adjudication. Remaining grounds of the Revenue containing sole issue/controversy read as under:- “2. On the facts and circumstances of the case, the ld. CIT(A) has erred in deleting

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

56. It is an undisputed fact that no doubt has been casted on quantitative details and value of sales and stock as declared/maintained by the assessee and duly disclosed in the tax audit report(s) and income tax returns. 57. In this regard, it is pertinent to point out that: i. Complete stock details were filed during the assessment proceedings

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

56. It is an undisputed fact that no doubt has been casted on quantitative details and value of sales and stock as declared/maintained by the assessee and duly disclosed in the tax audit report(s) and income tax returns. 57. In this regard, it is pertinent to point out that: i. Complete stock details were filed during the assessment proceedings

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

56. It is an undisputed fact that no doubt has been casted on quantitative details and value of sales and stock as declared/maintained by the assessee and duly disclosed in the tax audit report(s) and income tax returns. 57. In this regard, it is pertinent to point out that: i. Complete stock details were filed during the assessment proceedings

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

56. It is an undisputed fact that no doubt has been casted on quantitative details and value of sales and stock as declared/maintained by the assessee and duly disclosed in the tax audit report(s) and income tax returns. 57. In this regard, it is pertinent to point out that: i. Complete stock details were filed during the assessment proceedings

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CORCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

56. It is an undisputed fact that no doubt has been casted on quantitative details and value of sales and stock as declared/maintained by the assessee and duly disclosed in the tax audit report(s) and income tax returns. 57. In this regard, it is pertinent to point out that: i. Complete stock details were filed during the assessment proceedings

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

56. It is an undisputed fact that no doubt has been casted on quantitative details and value of sales and stock as declared/maintained by the assessee and duly disclosed in the tax audit report(s) and income tax returns. 57. In this regard, it is pertinent to point out that: i. Complete stock details were filed during the assessment proceedings

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

56. It is an undisputed fact that no doubt has been casted on quantitative details and value of sales and stock as declared/maintained by the assessee and duly disclosed in the tax audit report(s) and income tax returns. 57. In this regard, it is pertinent to point out that: i. Complete stock details were filed during the assessment proceedings

PR. COMMISSIONER OF INCOME TAX-1 vs. AGGARWAL PLASTO CHEM PVT.LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

house at Vasant Vihar, New Delhi, purchased and acquired by Smt Alka Rajvansh W/o Shri Homi Rajvansh, in the name of her company M/s Mahanivesh Oil and Foods Pvt Ltd, against the consideration value of ₹ 1,35,00,000/- excluding stamp duty and Corpn. tax of ₹ 10,80,000/- is the Proceeds of Crime, which is likely to be concealed

THE COMMISSIONER OF INCOME TX-IV vs. INDRAPRASTHA GAS LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

House Tax had actually been placed upon IHCL and was a provision incorporated in the contract purely from a commercial angle, with the intention of raising additional revenue for NDMC. 28. In view of his finding that the terms of the contracts executed between the parties were clear and unambiguous, the Learned Single Judge accepted the plea of NDMC that

ACIT, NEW DELHI vs. M/S. KCT PAPERS LTD., NEW DELHI

In the result, grounds raised by the revenue are dismissed

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Circle 5 (1) Vs. M/S. Kct Papers Limited, New Delhi. Thapar House, 124, Janpath, New Delhi – 110 001. (Pan : Aacck4937D) (Appellant) (Respondent) Assessee By : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 10.09.2025 Date Of Order : 05.12.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-Viii, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 21.03.2014For Assessment Year 2008-09. 2. Brief Facts Of The Case Are, The Assessee Company Belongs To The Thapar Group Established By Late Lala Karam Chand Thapar. There Was A Family Settlement Between The Various Constituents Of The Karam Chand Thapar Family As A Result Of Which Revenue-Organization/Restructuring Of The Group Dated 27Th April, 2001. The Re April, 2001. The Re-Organization Of The Group Companies & Trusts Organization Of The Group Companies & Trusts Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala Was Made Into Four Groups, As Under, Each Headed By The Sons Of Late Lala K.C. Thapar. The Family Tree Of Karam Chand T K.C. Thapar. The Family Tree Of Karam Chand Thapar Family Is Explained As Hapar Family Is Explained As Under In The Form Of A Diagrammatic Chart: Under In The Form Of A Diagrammatic Chart:

House, 124, Janpath, New Delhi – 110 001. (PAN : AACCK4937D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, Advocate Shri Tavish Verma, Advocate REVENUE BY : Shri Kailash Dan Ratnoo, CIT DR Date of Hearing : 10.09.2025 Date of Order : 05.12.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

house property, which is reflected in its returns. That apart, Section 56 (1) of the Act makes it clear that even if there was no income under clauses A to E of Section 14 of the Act, there could be income from other sources under clause F of Section 14 of the Act. 83. Mr Singh is right