DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

SUDHIR DHINGRA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II, GURGAON

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

SUDHIR DHINGRA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II, GURGAON

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

ACIT, CENTRAL CIRCLE-II, GURGAON vs. ANOOP THATAI, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs.7,60,10,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter or modify

COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

d i th t 2009:DHC:1436-DB “It is true that the return was filed by the assessee in response to a notice under section 158BC(a). Clause (b) of section 158BC provides that the provisions of section 142 as well as sub-sections (2) and (3) of section 143 shall apply even in the case of a block

COMMISSIONER OF INCOME TAX vs. PAWAN GUPTA

The appeals are dismissed

d i th t 2009:DHC:1436-DB “It is true that the return was filed by the assessee in response to a notice under section 158BC(a). Clause (b) of section 158BC provides that the provisions of section 142 as well as sub-sections (2) and (3) of section 143 shall apply even in the case of a block

SHRI ANIL NANDA,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri R.K. Panda & Shri Kuldip Singhassessment Year: 2007-08 Anil Nanda, Vs Dcit, 12-C, Friends Colony, Circle-68(1), New Delhi. New Delhi. Pan Aafpn4381A (Appellant) (Respondent) Assessee By : Shri Deepak Ostwal, Ca Revenue By : Shri Satpal Gulati, Cit, Dr Date Of Hearing : 02.06.2021 Date Of Pronouncement : 18.08.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31St March, 2017 Of The Cit(A)-32, New Delhi Relating To Assessment Year 2007-08. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & It Filed Its Return Of Income On 30Th July, 2007 Declaring Total Income At Rs.8,25,64,675/-. The Assessment Was Completed U/S 143(3) Of The Act On 30Th October, 2009 Accepting The Returned Income. Subsequently, The Ao Reopened The Assessment U/S 147 Of The It Act, 1961 After Recording The Following Reasons:-

reassessment proceedings cannot be initiated on the basis of reasons to suspect. He submitted that the various decisions relied on by the AO and CIT(A) are not applicable to the facts of the present case. 12. So far as the merit of the case is concerned, the ld. Counsel for the assessee submitted that the provisions of section 2

RAJAN GUPTA vs. COMMISSIONER OF INCOME TAX

The appeal is allowed as aforesaid

reassessment, which may be pending before an income-tax authority on the date on which an application under sub-section (1) of section 245C is made. xxxxx xxxxx xxxxx xxxxx‖ 11. Section 245C provides that an assessee may, at any stage of a ―case‖ relating to him, make an application in such form and in such manner

MR. RANJEET SINGH,GURGAON vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

reassess by invoking provision of section 147 inasmuch as there is no application 15 ITAs No.5512, 5513, 5546 & 5574/DEL/2011 of mind by the Ld. AO while recording of reasons, rendering assumption of jurisdiction as bad in law. He submitted that the observations of Ld. CIT(A) while disposing off the appeal of M/s SGS were not binding upon the Assessing

MR. SANJIV NARAYAN,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

reassess by invoking provision of section 147 inasmuch as there is no application 15 ITAs No.5512, 5513, 5546 & 5574/DEL/2011 of mind by the Ld. AO while recording of reasons, rendering assumption of jurisdiction as bad in law. He submitted that the observations of Ld. CIT(A) while disposing off the appeal of M/s SGS were not binding upon the Assessing

MR. J.S. GUJRAL,GURGAON vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

reassess by invoking provision of section 147 inasmuch as there is no application 15 ITAs No.5512, 5513, 5546 & 5574/DEL/2011 of mind by the Ld. AO while recording of reasons, rendering assumption of jurisdiction as bad in law. He submitted that the observations of Ld. CIT(A) while disposing off the appeal of M/s SGS were not binding upon the Assessing

MR. KRISHNA KUMAR PANT,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

reassess by invoking provision of section 147 inasmuch as there is no application 15 ITAs No.5512, 5513, 5546 & 5574/DEL/2011 of mind by the Ld. AO while recording of reasons, rendering assumption of jurisdiction as bad in law. He submitted that the observations of Ld. CIT(A) while disposing off the appeal of M/s SGS were not binding upon the Assessing

LATE RAMESH CHAND GOYAL,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal is allowed in part for statistical purposes

Bench: Sh. S.K. Yadav & Sh. O.P. Kantassessment Year: 2009-10 Vs. Income Tax Officer, Ward-24(4), Late Ramesh Chand Goyal Through L/H Smt. Manorma New Delhi Goyal, A-15/5, Vasant Vihar, New Delhi Pan : Aagpg7119L (Appellant) (Respondent) Appellant By Sh. M.L. Dua, Adv. Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 11.01.2017 Date Of Pronouncement 15.02.2017 Order Per O.P. Kant, A.M.:

reassessment proceedings under Section 147 of the Act upheld by the learned Commissioner of Income Tax (Appeals). This ground was not argued before us and, therefore, we dismiss it as infructuous. 8. In grounds no. 2 to 4, the assessee has challenged the addition of deemed dividend under Section 2(22)(e) of the Act in the hands