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

234C be recalculated or deleted.  The penalty proceedings under 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

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

234C be recalculated or deleted.  The penalty proceedings under 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

SUNITA BHARDWAJ,NEW DELHI vs. ACIT CIRCLE 63(1), NEW DELHI

reassessment proceedings and notices were quashed.", "result": "Allowed", "sections": [ "147", "148", "143(3)", "68", "234A", "234B", "234C", "151", "150(1)", "150(2)" ], "issues

SECURITY PRINTING AND MINTING CORPORATION OF INDIA LTD,NEW DELHI vs. ACIT, CIRCLE 22(2), NEW DELHI

The appeal of the assessee is dismissed

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

reassessment order passed under section Page 2 of 8 147/143(3) of the Acton 02.09.2011 and consequential interest charged therein under section 234A, 234B and 234C

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

reassessment or re-computation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment aforesaid. (4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

reassessment or re-computation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment aforesaid. (4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section

ORANGE BUSINESS SERVICES INDIA SOLUTIONS PVT. LTD.,GURGAON vs. DCIT, CIRCLE-3, GURGAON

In the result, the appeal of the assessee is allowed

Bench: Sh. A.D. Jaindr. B. R. R. Kumar(Through Video Conferencing)

reassessment proceedings were based on change of opinion on the same set of facts which were existing and considered at the time of original assessment concluded under section 143(3) of the Act. 2. Without prejudice to the above grounds, the Ld. CIT(A) on the facts and in |he circumstances of the case and in law, erred in confirming

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

reassessment proceedings initiated based on such approval were quashed.", "result": "Allowed", "sections": [ "147", "148", "151", "68", "250", "234A", "234B", "234C

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi order

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi order

SUMAN KISHORE,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi order

COMPAREX INDIA P.LTD,NEW DELHI vs. ITO, CIRCLE-4(2), NEW DELHI

In the result, the appeal filed by the assessee is partly allowed

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

234C of the Act in the final assessment order passed for relevant AY. 2. On the facts and in the circumstances of the case and in law, the Ld. AO has erred in initiating penalty proceedings under section 270A of the Act in the final assessment order passed for relevant AY.” 5. Further, assessee filed following additional grounds of appeal

CENTRAL 1 vs. MR. SRI CHAND GUPTA

234C of the Act be computed only up to the date of 10th May, 1991 2015:DHC:6082-DB ITA 18, 19 & 20 of 2002 Page 7 of 17 and further interest be charged only on the balance amount, if any, remaining after adjustment of the cash seized as on 10th May, 1991. In other words

CENTRAL 1 vs. MR. SRI CHAND GUPTA

234C of the Act be computed only up to the date of 10th May, 1991 2015:DHC:6083-DB ITA 18, 19 & 20 of 2002 Page 7 of 17 and further interest be charged only on the balance amount, if any, remaining after adjustment of the cash seized as on 10th May, 1991. In other words

CENTRAL 1 vs. MR. SRI CHAND GUPTA

234C of the Act be computed only up to the date of 10th May, 1991 2015:DHC:6085-DB ITA 18, 19 & 20 of 2002 Page 7 of 17 and further interest be charged only on the balance amount, if any, remaining after adjustment of the cash seized as on 10th May, 1991. In other words

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal filed by the assessee is allowed

234C was levied on assessed income and not on returned income. This being mistake apparent from the record is being rectified. Accordingly, the mistakes being apparent from record are being rectified vide present order.” Give credit of taxes and issued necessary forms.” 10. Thus it is evident that in terms of aforesaid rectification order passed u/s 154/143

HERSH VARDHAN KSHETRY,NOIDA vs. ACIT, CIRCLE INT. TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

reassessment proceedings are void as the approval under Section 151 of the Act is illegal, bad in law, mechanical and without application of mind. The approval is not in accordance with law. Violation of Circular No. 19/2019 8. That in view of the facts and circumstances of the case and in law, the notices/orders/directions are illegal

NINA KSHETRY,NOIDA vs. ACIT, CIRCLE INT.TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

reassessment proceedings are void as the approval under Section 151 of the Act is illegal, bad in law, mechanical and without application of mind. The approval is not in accordance with law. Violation of Circular No. 19/2019 8. That in view of the facts and circumstances of the case and in law, the notices/orders/directions are illegal