AERENS JAI REALTY PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 9, NEW DELHI

In the result, all the appeals filed by the assessee are partly allowed

Bench: Shri Anil Chaturvedi & Shri C.M. Garg

survey operation u/s 133A of the Act on the assessee entity at their two business addresses at Chiranjivi Tower, which was commenced on 17.08.2011 and concluded on 18.08.2011 by preparing an inventory of impounded documents, etc. ITAs No.6675, 6676 & 6677/Del/2017 10. Per contra, from the copy of warrant of authorization u/s 132 of the Act dated 16.08.2011 and panchnama dated

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

DCIT, CENTRAL CIRCLE-28, NEW DELHI vs. PSK FINANCE SOLUTIONS PVT. LTD., NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

House Property’ and income of Rs.2,02,16,000/ - under the head ‘Income from Capital Gain’. 4 PSK Finance Solutions Pvt. Ltd. 5. During the course of search operation carried out by Economic Offence Division, CID, Bangalore at Golden Grand Apartment, Maple Block, Flat No. MB 602, Yeshwantpur, Bengaluru cash amounting to Rs.4,37,50,000/- was found and seized

ACIT, CENTRAL CIRCLE - 04, NEW DELHI vs. JAGATJIT INDUSTRIES LIMITED, NEW DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

House, Central Circle-04, New Delhi 91, Nehru Place, New Delhi PAN: AAACJ1525E (Appellant) (Respondent) Revenue by : Ms. Anima Barnwal, Sr. Dr Assessee by: Shri M. K. Madan, CA Shri Om Arora, CA Date of Hearing 03/08/2021 Date of pronouncement 16/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed for Assessment

ACIT, CENTRAL CIRCLE - 04, NEW DELHI vs. JAGATJIT INDUSTRIES LIMITED, NEW DELHI

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

House, Central Circle-04, New Delhi 91, Nehru Place, New Delhi PAN: AAACJ1525E (Appellant) (Respondent) Revenue by : Ms. Anima Barnwal, Sr. Dr Assessee by: Shri M. K. Madan, CA Shri Om Arora, CA Date of Hearing 03/08/2021 Date of pronouncement 16/09/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the two appeals filed for Assessment

ANJU CHAWLA,DELHI vs. ACIT, NEW DELHI

In the result, the appeal filed by the revenue is partly allowed for statistical purposes

Bench: Sh. R.K. Panda & Sh. Sudhanshu Srivastavaassessment Year: 2010-11

house property, capital gain and income from other sources. A search and seizure operation u/s 132 of the Income Tax Act 1961 alongwith survey operations u/s 133 A of the Income Tax Act 1961 were undertaken at various residential and business premises of Aseem kumar Gupta & Group and other beneficiary group of cases on 26.03.2010. Shri Aseem Kumar Gupta

RAJ KUMAR CHAWLA,DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Bhavnesh Saini & Shri L.P. Sahuvs Raj Kumar Chawla Acit A-7, Nirman Vihar, Central Circle-Ix Delhi. New Delhi. Aalpc1209J Appellant Respondent

house 2 property and other sources. A search and seizure operation u/s 132 of the I.T. Act, 1961 alongwith survey operations u/s 133A

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

survey executed u/s 133A and the seized/impounded material pertaining to U.K. Paints/Dhingra group, Shahi Group, Span Group and Vatika group and others. The ld. CIT(A) referred to the seized material, loan agreements, the extension of loan agreements, agreements with the guarantors, loan-cum-purchase agreements and material pertaining to buy-back agreements. 30. Before

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

survey executed u/s 133A and the seized/impounded material pertaining to U.K. Paints/Dhingra group, Shahi Group, Span Group and Vatika group and others. The ld. CIT(A) referred to the seized material, loan agreements, the extension of loan agreements, agreements with the guarantors, loan-cum-purchase agreements and material pertaining to buy-back agreements. 30. Before

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

survey executed u/s 133A and the seized/impounded material pertaining to U.K. Paints/Dhingra group, Shahi Group, Span Group and Vatika group and others. The ld. CIT(A) referred to the seized material, loan agreements, the extension of loan agreements, agreements with the guarantors, loan-cum-purchase agreements and material pertaining to buy-back agreements. 30. Before

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

survey executed u/s 133A and the seized/impounded material pertaining to U.K. Paints/Dhingra group, Shahi Group, Span Group and Vatika group and others. The ld. CIT(A) referred to the seized material, loan agreements, the extension of loan agreements, agreements with the guarantors, loan-cum-purchase agreements and material pertaining to buy-back agreements. 30. Before

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

survey executed u/s 133A and the seized/impounded material pertaining to U.K. Paints/Dhingra group, Shahi Group, Span Group and Vatika group and others. The ld. CIT(A) referred to the seized material, loan agreements, the extension of loan agreements, agreements with the guarantors, loan-cum-purchase agreements and material pertaining to buy-back agreements. 30. Before

VATIKA LTD.,GURUGRAM vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

survey executed u/s 133A and the seized/impounded material pertaining to U.K. Paints/Dhingra group, Shahi Group, Span Group and Vatika group and others. The ld. CIT(A) referred to the seized material, loan agreements, the extension of loan agreements, agreements with the guarantors, loan-cum-purchase agreements and material pertaining to buy-back agreements. 30. Before

ACIT, NEW DELHI vs. M/S. U.K. PAINTS INDIA PVT. LTD., NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

survey executed u/s 133A and the seized/impounded material pertaining to U.K. Paints/Dhingra group, Shahi Group, Span Group and Vatika group and others. The ld. CIT(A) referred to the seized material, loan agreements, the extension of loan agreements, agreements with the guarantors, loan-cum-purchase agreements and material pertaining to buy-back agreements. 30. Before

M/S. U.K. PAINTS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals of the assessee are allowed, the COs of the assessee are allowed for statistical purpose and the appeals of the Revenue are dismissed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

survey executed u/s 133A and the seized/impounded material pertaining to U.K. Paints/Dhingra group, Shahi Group, Span Group and Vatika group and others. The ld. CIT(A) referred to the seized material, loan agreements, the extension of loan agreements, agreements with the guarantors, loan-cum-purchase agreements and material pertaining to buy-back agreements. 30. Before