ARUN DWIVEDI,NEW DELHI vs. ACIT, CIRCLE-9(2), NEW DELHI

In the result, the appeal of the assessee is allowed

section 56(2)(vii)(b)\nwhich is being reproduced here for ready reference:\n(vii) where an individual or a Hindu undivided family\nreceives, in any previous year, from any person or persons on\nor after the 1st day of October, 2009,—\n(a) any sum of money, without consideration, the\naggregate value of which exceeds fifty thousand\nrupees

POTENT FOODS PRIVATE LIMTED,FARIDABAD vs. ITO WARD-2(1), FARIDABAD

In the result, appeal of the Assessee is allowed

Bench: Shri R.K. Panda

penalty proceedings u/s 271(l)(c) are being initiated for furnishing inaccurate particulars of the income on the above account. Accordingly, notice u/s 274 read with section 271(l)(c) of the Act, is being issued separately to the appellant. The AO is directed to give appeal effect on this account and issue demand notice u/s

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, DELHI

In the result, assessee’s appeal is allowed

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

271(1)(c) of the Act. Accordingly, ground Nos. 1, 4, 6 and 7 raised by the assessee are hereby allowed." xi) 179 taxmann.com 421(Mumbai- Trib.) dated 13.10.2025 Bharatkumar Jaishinh vs. ITO (pages 1-5 of JPB) 26 xiii) ITA No. 1285/Ahd/2025 dated 30.10.2025 Krunal Sanghvi vs. ITO (pages 6-12 of JPB) xiv) ITA No. 1054/Bang/2024 dated

GOPESH FABRICS PVT. LTD.,BALLABHGARH vs. ITO WARD-1(3) , FARIDABAD

In the result, Appeals in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

penalty proceedings u/s 271(1)(c) of the Act. The above grounds of appeals are independent of and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds.” The issues

PINGASH MARKETING PRIVATE LIMITED,BALLABHGARH vs. ITO WARD-2(1), FARIDABAD

In the result, Appeals in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

penalty proceedings u/s 271(1)(c) of the Act. The above grounds of appeals are independent of and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds.” The issues

SHANTA BLANKETS PVT. LTD.,HARYANA vs. ITO WARD-2(3) , FARIDABAD

In the result, Appeals in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

penalty proceedings u/s 271(1)(c) of the Act. The above grounds of appeals are independent of and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds.” The issues

ZHILMIL ELECTRONICS PVT. LTD.,HARYANA vs. ITO WARD-2(5), FARIDABAD

In the result, Appeals in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

penalty proceedings u/s 271(1)(c) of the Act. The above grounds of appeals are independent of and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds.” The issues

VIDHI CINEMAS PVT.LTD.,HARYANA vs. ITO WARD-2(5), FARIDABAD

In the result, Appeals in ITA No

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.Ita No.84/Del/2021, A.Y.2016-17)

penalty proceedings u/s 271(1)(c) of the Act. The above grounds of appeals are independent of and without prejudice to each other. That the appellant craves leave to add, alter, amend or withdraw all or any grounds herein or add any further grounds as may be considered necessary either before or during the hearing of these grounds.” The issues

SPARSH BEAUTY CARE PVT. LTD.,HARYANA vs. ITO WARD-2(4), HARYANA

In the result, the appeals of the assesses are allowed

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

penalty proceedings u/s 271(1)(c) of the Act. 2. The brief facts of the cases are that the returns of income were e- filed by the assessees and the same were processed u/s. 143 (1). The cases were selected for limited scrutiny under CASS to verify “whether the funds received in the form of share premium are from disclosed

SPEEDY COURIER SERVICES PVT LTD,FARIDABAD vs. ITO WARD - 2(4), FARIDABAD

In the result, the appeals of the assesses are allowed

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

penalty proceedings u/s 271(1)(c) of the Act. 2. The brief facts of the cases are that the returns of income were e- filed by the assessees and the same were processed u/s. 143 (1). The cases were selected for limited scrutiny under CASS to verify “whether the funds received in the form of share premium are from disclosed

PUNYAH BUILDING MATERIALS PVT LTD,FARIDABAD vs. ITO WARD - 2(1), FARIDABAD

In the result, the appeals of the assesses are allowed

Bench: Dr. B. R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2016-17 M/S. Punyah Building Vs Ito Materials Pvt. Ltd. Ward-2 (1) House No.1002, Near Talab Faridabad Shiv Colony, Old Faridabad Haryana Ballahgarh Haryana 122002 Pan No.Aagcp8742B (Appellant) (Respondent) Assessment Year: 2016-17 Sparsh Beauty Care Pvt. Ltd. Vs Ito Plot No.1066, Near Janta Barat Ward-2 (4) Ghar Baba Nagar, Faridabad Faridabad Haryana 121002 Haryana Pan No.Aascs2575D (Appellant) (Respondent) Assessment Year: 2016-17 Speedy Courier Services Pvt. Vs Ito Ltd. Ward- 2 (4) Plot No.1022, Near Talab Shiv Faridabad Colony, Faridabad Haryana Pan No.Aascs2579R (Appellant) (Respondent)

penalty proceedings u/s 271(1)(c) of the Act. 2. The brief facts of the cases are that the returns of income were e- filed by the assessees and the same were processed u/s. 143 (1). The cases were selected for limited scrutiny under CASS to verify “whether the funds received in the form of share premium are from disclosed

PEOPLE CARE HOSPITALS PRIVATE LIMITED,FARIDABAD vs. ITO, WARD 2(1), FARIDABAD

In the result, the appeals of the assesses are allowed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

penalty proceedings u/s 271(1)(c) of the Act. 4. The brief facts of the cases are that the returns of income were e- filed by the assessee and the same were processed u/s. 143 (1). The cases were selected for limited scrutiny under CASS to verify “whether the funds received in the form of share premium are from disclosed

GERANIUM BAKERS PRIVATE LMITED,BALLABHGARH vs. ITO WARD-1(3), FARIDABAD

In the result, the appeals of the assesses are allowed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

penalty proceedings u/s 271(1)(c) of the Act. 4. The brief facts of the cases are that the returns of income were e- filed by the assessee and the same were processed u/s. 143 (1). The cases were selected for limited scrutiny under CASS to verify “whether the funds received in the form of share premium are from disclosed

RIVEN HEALTH CLUB PVT. LTD.,FARIDABAD vs. ITO WARD-2(2), FARIDABAD

In the result, the appeals of the assesses are allowed

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2016-17 People Care Hospitals Private Vs Ito Limited, Plot No.1066, Baba Ward- 2 (1) Nagar, Near Janta Barat Ghar, Faridabad Old Faridabad, Haryana 121002 Pan No.Aagcp8745G (Appellant) (Respondent) Assessment Year: 2016-17 Geranium Barkers Pvt. Ltd. Vs Ito 103/B, Near Shyamji Mandir Ward-1 (3) Malerna Road, Adarsh Nagar, Faridabad Ballabgarh Haryana -122004 Pan No.Aafcg3396P (Appellant) (Respondent) Assessment Year: 2016-17 Riven Health Club Pvt. Ltd. Vs Ito Ff-9, Vishnu Place Near Ward- 2 (2) Neelam Flyover Sector-20B Faridabad Faridabad Haryana121001 Pan No. Aagcr1343A (Appellant) (Respondent) Appellants By Sh. Rajeev Saxena, Advocate Ms. Sumangla Saxena, Advocate Sh. Dishant Sethi, Advocate

penalty proceedings u/s 271(1)(c) of the Act. 4. The brief facts of the cases are that the returns of income were e- filed by the assessee and the same were processed u/s. 143 (1). The cases were selected for limited scrutiny under CASS to verify “whether the funds received in the form of share premium are from disclosed

RIVET ELECTRICAL PVT LTD,FARIDABAD vs. PR. CIT, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., Vs Pr.Cit, Ff-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. Pan-Aafcr8803C Appellant Respondent Appellant By Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 15.11.2022

penalty or fine has been incurred by the assessee. At point 37, no payment by way of commission or brokerage has been made during the year. At point 38, details regarding the expenses on which TDS is required to be deducted has been provided. At point 39, details regarding foreign transactions have been provided. At point 40, it is submitted

CRAYONS ADVERTISING (P) LTD.,NEW DELHI vs. DCIT CIRCLE-6(2), NEW DELHI

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

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us[Assessment Year: 2015-16]

56(2)(vii)(ii) r.w.s. 2(24)(xv) of the Income Tax Act, 1961, I am satisfied that the assessee has concealed the particulars of its income and hence, penalty proceedings u/s 271(1)( c) of the I.T. Act, 1961 is initiated on this point.” 9. Upon assessee’s appeal, the Ld. CIT(A) noted that the assessee has submitted

JAI BHAGWAN,VPO BADSHAHPUR,GURGAON,HR. vs. INCOME TAX OFFICER, GURGAON,HARYANA

The appeal stands allowed and the concurrent findings of the AO and CIT(A) are hereby affirmed

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishrajai Bhagwan Vs. Income Tax Officer Vpo Badshahpur Income Tax Building Gurgaon Gurugram- 122001 Haryana-122001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Amapb8989P Appellant .. Respondent

vii), 145 A(b) and 57 (v) have been introduced by Finance (No.2) Act, 2009 with effect from 01.04.2010 as below:- ………………………………………. From plain reading of the sections introduced with effect from 1 April, 2010 le from AY 2010-11 interest received on delayed compensation or enhanced compensation would be liable to tax as income from other sources u/s 56(2

SHRI ANIL KUMAR,GHAZIABAD vs. DCIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

vii) The approving authority, namely, CIT has also not stated why reply of the assessee against the imposition of special audit was not accepted by him where apparently no other material was placed before him. Besides, in approval dated 31.03.2013, there is not even a single reason cited for accepting proposal of the Assessing Officer. The CIT has not made

M/S. AVTEC LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India