RAKESH KUMAR GUPTA,DELHI vs. LD. ITO, WARD 35(1), DELHI, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] Rakesh Kumar Gupta, Income Tax Officer, Ward-35(1), B-2/38, Ground Floor, E-2, Civic Centre, Delhi-110002 Ashok Vihar, Phase-Ii, Vs Delhi-110052 Pan-Aafhr8657H Appellant Respondent

11) No addition or disallowance of an amount shall form the basis for imposition of penalty, if such addition or disallowance has formed the basis of imposition of penalty in the case of the person for the same or any other assessment year. (12) The penalty referred to in sub-section (1) shall be imposed, by an order in writing

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

d) of section 148A, requiring him to furnish within such period, as may be specified in such notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant assessment year, in the prescribed form and verified in the prescribed manner

COMMISSIONER OF WEALTH TAX vs. S.S. AHLUWALIA

d) cases or classes of cases. (4) Without prejudice to the provisions of sub-sections (1) and (2), the Board may, by general or special order, and subject to such conditions, restrictions or limitations as may be specified therein,— (a) authorise any Director General or Director to perform such functions of any other income-tax authority as may be assigned

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

section 1448 of IT Act, the case was duly transferred to the jurisdiction AO, who has no previous idea about the assessment proceedings in the case. However it is pointed out, that, even during the DRP stage and even after providing opportunity by AO, the assessee could not submit any evidence with respect to bank statement of assessee and also

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, DELHI

d) of section 148A, requiring him to furnish within such period,\nas may be specified in such notice, a return of his income or the income of any\nother person in respect of which he is assessable under this Act during the\nprevious year corresponding to the relevant assessment year, in the prescribed\nform and verified in the prescribed manner

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 271(1)(c) be quashed.  Any other relief deemed fit by the Hon’ble Tribunal be granted. 15. Thereafter, the assessee has also taken additional grounds of appeal, wherein assessee has challenged the reassessment proceedings initiated by 11 IT Nos.2005 & 2006/Del/2025 Seema Goel vs. CIT(A) issue of notice u/s 148 passed order u/s 148A(d

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 271(1)(c) be quashed.  Any other relief deemed fit by the Hon’ble Tribunal be granted. 15. Thereafter, the assessee has also taken additional grounds of appeal, wherein assessee has challenged the reassessment proceedings initiated by 11 IT Nos.2005 & 2006/Del/2025 Seema Goel vs. CIT(A) issue of notice u/s 148 passed order u/s 148A(d

K K SPUN INDIA LIMITED,DELHI vs. DCIT, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 271(1)(c) be quashed.  Any other relief deemed fit by the Hon’ble Tribunal be granted. 15. Thereafter, the assessee has also taken additional grounds of appeal, wherein assessee has challenged the reassessment proceedings initiated by 11 IT Nos.2005 & 2006/Del/2025 Seema Goel vs. CIT(A) issue of notice u/s 148 passed order u/s 148A(d

K K SPUN INDIA LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-2 NEW DELHI, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 271(1)(c) be quashed.  Any other relief deemed fit by the Hon’ble Tribunal be granted. 15. Thereafter, the assessee has also taken additional grounds of appeal, wherein assessee has challenged the reassessment proceedings initiated by 11 IT Nos.2005 & 2006/Del/2025 Seema Goel vs. CIT(A) issue of notice u/s 148 passed order u/s 148A(d

(Now known as Sony India Limited)

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154 for any assessment year the proceedings of which have been completed before the 1st day of October, 2009. (3) Where during the course of any proceeding for the assessment of income

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

D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned Cross Appeals have been filed at the instance of the Assessee and the Revenue against the separate orders of the Commissioner of Income Tax (Appeals)-III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section

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

D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned Cross Appeals have been filed at the instance of the Assessee and the Revenue against the separate orders of the Commissioner of Income Tax (Appeals)-III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section

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

D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned Cross Appeals have been filed at the instance of the Assessee and the Revenue against the separate orders of the Commissioner of Income Tax (Appeals)-III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section

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

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Anubhav Sharma

D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned Cross Appeals have been filed at the instance of the Assessee and the Revenue against the separate orders of the Commissioner of Income Tax (Appeals)-III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section

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

D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned Cross Appeals have been filed at the instance of the Assessee and the Revenue against the separate orders of the Commissioner of Income Tax (Appeals)-III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section

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

D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned Cross Appeals have been filed at the instance of the Assessee and the Revenue against the separate orders of the Commissioner of Income Tax (Appeals)-III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section

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

D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned Cross Appeals have been filed at the instance of the Assessee and the Revenue against the separate orders of the Commissioner of Income Tax (Appeals)-III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section

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

D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned Cross Appeals have been filed at the instance of the Assessee and the Revenue against the separate orders of the Commissioner of Income Tax (Appeals)-III, Gurgaon [‘CIT(A)’ in short], dated 26.02.2018 and 30.11.2018 arising from the various penalty orders passed by the Assessing Officer (AO) under Section