A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

section 271(1)(c) and upholding the same, we dismiss this appeal filed by the Revenue." In view of the facts of the case and the judicial pronouncements relied upon on this issue, the penalty on this addition cannot be sustained and hence deleted. 5.3.5 (c) Addition of Rs. 6,60,000/- made on account of ingenuine claim of guest

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT- CENTRAL CIRCLE-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

section 271(1)(c) and upholding the same, we dismiss this appeal filed by the Revenue." In view of the facts of the case and the judicial pronouncements relied upon on this issue, the penalty on this addition cannot be sustained and hence deleted. 5.3.5 (c) Addition of Rs. 6,60,000/- made on account of ingenuine claim of guest

INFRA ENGINEERS LTD.,GURGAON vs. DCIT, CC-2, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

section 271(1)(c) and upholding the same, we dismiss this appeal filed by the Revenue." In view of the facts of the case and the judicial pronouncements relied upon on this issue, the penalty on this addition cannot be sustained and hence deleted. 5.3.5 (c) Addition of Rs. 6,60,000/- made on account of ingenuine claim of guest

A2Z MAINTENANCE & ENGINEERING SERVICES LTD.,GURGAON vs. DCIT, CENTRAL CIRCLE-II, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

section 271(1)(c) and upholding the same, we dismiss this appeal filed by the Revenue." In view of the facts of the case and the judicial pronouncements relied upon on this issue, the penalty on this addition cannot be sustained and hence deleted. 5.3.5 (c) Addition of Rs. 6,60,000/- made on account of ingenuine claim of guest

DCIT CC-2 , FARIDABAD vs. A2Z MAINTENANCE AND ENGINEERING SERVICES LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

section 271(1)(c) and upholding the same, we dismiss this appeal filed by the Revenue." In view of the facts of the case and the judicial pronouncements relied upon on this issue, the penalty on this addition cannot be sustained and hence deleted. 5.3.5 (c) Addition of Rs. 6,60,000/- made on account of ingenuine claim of guest

DCIT-CENTRAL CIRCLE-2, FARIDABAD vs. A2Z INFRA ENGINEERS LTD., GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

section 271(1)(c) and upholding the same, we dismiss this appeal filed by the Revenue." In view of the facts of the case and the judicial pronouncements relied upon on this issue, the penalty on this addition cannot be sustained and hence deleted. 5.3.5 (c) Addition of Rs. 6,60,000/- made on account of ingenuine claim of guest

A2Z INFRA ENGINEERING LIMITED,GURGAON vs. DCIT CC-2 , FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

section 271(1)(c) and upholding the same, we dismiss this appeal filed by the Revenue." In view of the facts of the case and the judicial pronouncements relied upon on this issue, the penalty on this addition cannot be sustained and hence deleted. 5.3.5 (c) Addition of Rs. 6,60,000/- made on account of ingenuine claim of guest

M/S. IDEAL HITECH ENGINEERING EQUIPMENT (P) LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Dr. B.R.R. Kumar

house property was deemed to be the sum for which the property might reasonably be expected to let from year to year. In many cases, however, the actual rent received or receivable in a year exceeds the municipal valuation of the property. Sub-section (1) of section 23 has been amended to provide that where any property is in occupation

DCIT, FARIDABAD vs. M/S. SPAZE TOWER PVT. LTD., GURGAON

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

section 271(1)(c) 6. CIT Vs Smt. Meera Devi (2012) 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi)(MAG.)/[2012] 253 CTR 559 (Delhi) In compliance to notice u/s 153C, assessee disclosed substantially higher income adding other sources, i.e. rent from house property

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

section 271(1)(c) 6. CIT Vs Smt. Meera Devi (2012) 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi)(MAG.)/[2012] 253 CTR 559 (Delhi) In compliance to notice u/s 153C, assessee disclosed substantially higher income adding other sources, i.e. rent from house property

M/S. SPAZE TOWERS PVT. LTD.,GURGAON vs. DCIT, FARIDABAD

In the result, the appeal filed by the Revenue as well as the application filed under Rule 27 of the ITAT Rules by the assessee are dismissed

Bench: Shri O.P. Kant, Accountnat Member & Shri Kuldip Singh

section 271(1)(c) 6. CIT Vs Smt. Meera Devi (2012) 26 taxmann.com 132 (Delhi)/[2013] 212 Taxman 68 (Delhi)(MAG.)/[2012] 253 CTR 559 (Delhi) In compliance to notice u/s 153C, assessee disclosed substantially higher income adding other sources, i.e. rent from house property

SANJEEV KUMAR AGGARWAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, appeal of the Assessee is allowed

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

house property, remuneration from firm, long term capital gains and income from other sources. Assessee has not filed his original return under section 139 for the assessment year under appeal. The assessee filed his return for assessment year under appeal only on 31.08.2016, in response to notice under section 153A of the I.T. Act issued on 22.08.2016. The A.O. issued

CIT vs. GS PHARMBUTOR PVT LTD

The appeal is allowed to the aforesaid extent

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

6. That complaint dated 16.09.2010 has not yet been adjudicated and proceedings are going on under FEMA. In the meanwhile, a letter dated 04.10.2010 was received by the Regional Passport Office, Mumbai from the Directorate of Enforcement indicating that the complaint dated 16.09.2010 under section 13 of FEMA had been filed against the appellant and that a show cause notice

THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) vs. GE CALEDONIAN LTD

Bench: The Learned National Consumer Disputes Redressal Commission (Ncdrc) Against The Petitioner Lucina Land Development Ltd. & Others By 51 Allotees Of Flats In A Project Of The Petitioners, Titled ―Indiabulls Greens Panvel‖ (―The Project‖, Hereinafter). The Complaint, Preferred Under Section Digitally Signed By:Sunil Singh Negi Signing Date:02.05.2022 15:58:14 Signature Not Verified

Section 3(2) of MOFA, 19636. 13. The Complainants are attaching herewith a Statement showing the details of each Complainant Tower/Building Number, Flat No., Area of the flat, total cost of the flat and the total consideration amount paid upto-date by each and every complainant to the Opposite Parties. Hereto annexed and marked as ANNEXURE "C

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

PAVEL GARG,NEW DELHI vs. ACIT, CIRCLE- 63(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 3606/Del/2018 : Asstt. Year : 2013-14 Pavel Garg, Vs Acit, Dtj-120, 1St Floor, Jasola Tower-B, Circle-63(1), Jasola, New Delhi-110025 New Delhi (Appellant) (Respondent) Pan No. Aalpg2923R Assessee By : Sh. S.B. Gupta, Ca Revenue By : Sh. Hemant Gupta, Sr. Dr Date Of Hearing: 23.11.2021 Date Of Pronouncement: 15.02.2022

house property remaining vacant. Section 24(1)(ix) was deleted from statute vide Finance Act, 2001 and simultaneously section 23(1)(c) was inserted. Prior to deletion, section 24(1)(ix) read as - “where the property is let and was vacant during a part of the year, that part of the annual value 6

COMMISSIONER OF INCOME TAX vs. SMT MEERA DEVI

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

house property is also disclosed to the department. Penalty u/s 271(1)(c) can be imposed for furnishing of inaccurate particulars of income or if the assessee fails to offer an explanation that is not substantiated and assessee fails to prove that such explanation was bonafide. The AO has wrongly invoked the provisions of Explanation 5 to impose penalty

COMMISSIONER OF INCOME TAX vs. SMT MEERA DEVI

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

house property is also disclosed to the department. Penalty u/s 271(1)(c) can be imposed for furnishing of inaccurate particulars of income or if the assessee fails to offer an explanation that is not substantiated and assessee fails to prove that such explanation was bonafide. The AO has wrongly invoked the provisions of Explanation 5 to impose penalty