DCIT, CENTRAL CIRCLE-1, GURUGRAM vs. DEEPAK KUMAR, GURGAON

In the result, the appeal of the revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kediaassessment Year: 2016-17 The Dcit, Central Circle-1, Gurugram, Deepak Kumar, Haryana 122016 H.No. 13/2, Dlf Phase-1, Lower Vs. Ground Floor, Gurugram, Haryana Pan Aaapk 4112 D (Appellant) (Respondent) For Revenue : Shri T. James Singson, Cit(Dr) For Assessee : Shri Parikshit Aggarwal, Ca Date Of Hearing : 11.05.2023 Date Of Pronouncement : 13.06.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Of Cit(A)-34, New Delhi Dated 27.06.2019 For Ay 2012-13. 2. The Grounds Of Appeal Raised By The Revenue Are As Follows:- I) Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(4) Has Erred In Deleting The Penalty Us 271D Of The Act Relying On The Order Of The Hon 'Ble

158B(b) of the Act. 7. On these facts, we are of the view that the revenue could not on the one hand, contend that the amount of Rs. 3 lakhs is undisclosed income in the hands of the assessed and at the same time seek to initiate proceedings against the assessed for violation of the provisions of section 269SS

SMT. DAYAWANTI,NEW DELHI vs. DCIT, NEW DELHI

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

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal[Assessment Year : 2012-13] Smt. Sangeeta Sawhney, Vs Acit, 6, Link Road, Jangpura Central Circle-7, Extension, New Delhi-110024 New Delhi Pan-Abjps6408A Appellant Respondent [Assessment Year : 2012-13] Smt. Sangeeta Sawhney, Vs Dcit, 6, Link Road, Jangpura Central Circle-7, Extension, New Delhi-110024 New Delhi Pan-Abjps6408A Appellant Respondent Appellant By Dr. Rakesh Gupta, Adv., Shri Somil Aggarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 28.05.2025 Date Of Pronouncement 18.06.2025 Order Per Manish Agarwal, Am : The Captioned Appeals Have Been Filed By The Assessee Against The Order Dated 29.12.2016 & 30.12.2016 Passed By Ld. Commissioner Of Income Tax (A)-25, Delhi [“Ld.Cit(A)”] In Appeal No.14/15-16/21/16-17 & Appeal No.278/15-16/28/16-17 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Penalty Order Dated 21.09.2015 Passed U/S 271(1)(C) R.W.S 274 Of The Act Pertaining To Assessment Year 2012-13 Respectively.

penalty order dated 21.09.2015 passed u/s 271(1)(c) r.w.s 274 of the Act pertaining to assessment year 2012-13 respectively. ITA No.1646/Del/2017 [Assessment Year : 2012-13] 2. First we take assessee’s appeal in ITA No.1646/Del/2017 for the Assessment Year 2012-13. ITA No.1646 & 1639/Del/2017 3. Ground Nos. 2 & 3 raised by the assessee are in respect of addition

SHYAM SUNDER JINDAL,NEW DELHI vs. ACIT, NEW DELHI

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

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 5448/Del/2016 : Asstt. Year : 2006-07 Shyam Sunder Jindal, Vs Asstt. Commissioner Of Income 12A, Green Avenue, Sector-D, Tax, Central Circle-30, Pocket-3, Vasant Kunj, New Delhi New Delhi-110070 (Appellant) (Respondent) Pan No. Aagpj0184N Assessee By : Sh. Ajay Vohra, Sr. Adv. & Sh. Rohit Garg, Adv. Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 16.02.2017 Date Of Pronouncement : 10.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 24.08.2016 Of Ld. Cit(A)-30, New Delhi

158B(d) is only relatable to material found as a result of search. Unless the materials are unearthed as a result of search, there is no question of assessment of undisclosed income in terms of Section 1S8BA in Chapter XIV-B" Further, in a recent judgement in the case of CIT Central-III vs Kabul Chawla (DB) [2015] 234 Taxman

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 vs. OJJUS MEDICARE PVT. LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

penalty of Rs. 10,000/- will be imposed upon you under section 272A(1 )(d)/ 271(1 )(b) of the Income-tax Act, 1961.” 12. The writ petition thereafter came to be instituted on 27 March 2023. On the first date of consideration and more particularly on 28 March 2023, an interim order was passed to the effect that while

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

VESTIGE MARKETING PVT. LTD.,DELHI vs. DCIT, CENTRAL CIRCLE- 05, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

158B(b) of the Act, it is at once clear that a statement recorded under Section 132(4) of the Act can be used in evidence for making a block assessment only if the said statement is made in the context of other evidence or material discovered during the search. A statement of a person, which is not relatable

RITU SINGAL,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 3, NEW DELHI

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

u/s. 292C of the Act relied on by the ld.DR are available against the person in whose possession the books of account other documents etc., were found. The presumption is not available against the third party and transactions are through Demat account. The assessee filed all the documents and these purchases were made by the assessee through account payee cheque

UMA SINGAL,NEW DELHI vs. ACIT, CENTRL CIRCLE-3, NEW DELHI

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

u/s. 292C of the Act relied on by the ld.DR are available against the person in whose possession the books of account other documents etc., were found. The presumption is not available against the third party and transactions are through Demat account. The assessee filed all the documents and these purchases were made by the assessee through account payee cheque