ASHOK KUMAR GUPTA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

In the result grounds of appeal raised by assessee is allowed

Bench: Shri Kul Bharat & Dr.B.R.R.Kumar[Assessment Year : 2017-18] Ashok Kumar Gupta, Vs Dcit, C/O-Anil Jain Dd & Co., 611, Surya Central Circle-14, Kiran Building, 19 K.G.Marg, New Delhi. New Delhi-110001. Pan-Aaapg2240G Appellant Respondent Appellant By Shri Shivam Garg, Adv. & Shri Rahul Aggarwal, Ca Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 22.04.2024 Date Of Pronouncement 26.04.2024

9) of Section 270A is satisfied. In the absence of such particulars, the mere reference to the word "misreporting" by the Respondents in the assessment order to deny Immunity from Imposition of penalty and prosecution makes the Impugned order manifestly arbitrary." 15. It is further submitted that following the above-mentioned judgment of Hon'ble Delhi HC, the Division Bench

JAYPEE CEMENT CORPORATION LIMITED,NOIDA vs. ACIT CIRCLE 5(1)(1), NOIDA

In the result, the appeal of the assessee is allowed and stay application of the assessee is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshm/S. Jaypee Cement Vs. Acit, Corporation Ltd, Circle-5(1)(1), Sector-128, Gautam Noida Budh Nagar, Noida (Appellant) (Respondent) Pan: Aaacz2168D

9) of the Act and hence no penalty could be levied on the assessee for misreporting of income. It was pointed out that case underreporting of income are covered in section 270A(2) of the Act as under:- ―(2) A person shall be considered to have under-reported his income, if— (a) the income assessed is greater than the income

AJAY PAL SINGH,NOIDA GAUTOM BUDDH NAGAR vs. ITO WARD 1(1) NOIDA GBN, NOIDA

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

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaajay Pal Singh, Vs. Ito, Ward 1 (1), Village Gadi, Near Dadri Noida. Gautam Budh Nagar - 201 301 Uttar Pradesh). (Pan : Axgps6679A) (Appellant) (Respondent) Assessee By : Shri Vijay Kumar Singla, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 02.09.2025 Date Of Order : 26.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 12.02.2025 For The Assessment Year 2020-21. 2. Brief Facts Of The Case Are, Assessee Had Originally Filed His Return Of Income Declaring Total Income Of Rs.43,88,320/-. Subsequently, Assessee Filed Revised Return On 30.03.2021 Declaring Revised Total Income Of Rs.31,26,700/-. The Return Of Income Was Processed Under Section 143(1) Of The Income-Tax Act, 1961 (For Short ‘The Act’). Subsequently, The Case

9) of Section 270A is satisfied. In the absence of such particulars, the mere reference to the word "misreporting" by the Respondents in the penalty order to deny immunity from imposition of penalty and prosecution makes the impugned order manifestly arbitrary". The High Court directs the respondent to grant immunity under Section 270M of the Act to the Petitioner

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

9. That, on the facts and the circumstances of the case and in law, the Ld. AO has erred in initiating penalty under section 271(1)(c) of the Act. Assessment Year 2019-20 1. That, on the facts and in the circumstances of the case and in law, the order passed by the Ld. AO under

COMPUTER MODELLING GROUP LIMITED,CANADA vs. DCIT CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

9. That, on the facts and the circumstances of the case and in law, the Ld. AO has erred in initiating penalty under section 271(1)(c) of the Act. Assessment Year 2019-20 1. That, on the facts and in the circumstances of the case and in law, the order passed by the Ld. AO under

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

9. That, on the facts and the circumstances of the case and in law, the Ld. AO has erred in initiating penalty under section 271(1)(c) of the Act. Assessment Year 2019-20 1. That, on the facts and in the circumstances of the case and in law, the order passed by the Ld. AO under

SAGE INTERNATIONAL INC.,USA vs. ACIT, CIRCLE INT. TAXATION 3(1)(2), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2018-19] Sage International Inc., Vs Acit, 105, Townline Road, 2 Pmb 332, Circle 3(1)(2), Vernon Hills, Foreign United International States, Usa. Taxation, Delhi. Pan-Aaycs9212R Appellant Respondent Appellant By Shri Pradeep Dinodia, Ca Respondent By Shri Bhuvnesh Kulshrestha, Cit Dr Date Of Hearing 28.02.2023 Date Of Pronouncement 10.04.2023 Order Per Kul Bharat: The Present Appeal Filed By The Assessee Is Directed Against The Order Of Assessing Officer Passed U/S 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (“The Act”) Dated 15.07.2022 For The Assessment Year (“Ay”) 2018-19 .

270A of the Act. Further, Ld. Counsel for the assessee reiterated the submissions as made before the lower authorities and submitted that the assessee is a company, incorporated in US in the year 1999, domiciled in USA and only US sourced income which is taxable in USA and has been so taxed in US. There has never been any income

SRI LANKA CRICKET,SRI LANKA vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX) CIRCLE- 3 (1)(2), NEW DELHI

In the result, the appeal of the assessee is allowed as above

sections": [ "147", "148", "148A", "144C", "154", "270A", "234A", "234B", "9(1)(vi)" ], "issues": "Whether the income derived from granting live telecast rights constitutes royalty under the Income Tax Act, and if the reassessment

SMS GROUP GMBH,DELHI vs. ACIT.CIRCLE-3(1)(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri M. Balaganesh & Shri Vimal Kumar

reassessment order though after characterizing them differently. 13. With regard to merits, ld. AR for the assessee brought to our notice the findings at page 8 of the appellate order and submitted that ld. CIT (A) even though gave partial relief on supply of equipment but he sustained the supply of designs and engineering drawings as taxable overlooking the fact

SMS GROUP GMBH,NEW DELHI vs. ACIT, CIRCLE 3(1)(2), INTERNATIONAL TXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri M. Balaganesh & Shri Vimal Kumar

reassessment order though after characterizing them differently. 13. With regard to merits, ld. AR for the assessee brought to our notice the findings at page 8 of the appellate order and submitted that ld. CIT (A) even though gave partial relief on supply of equipment but he sustained the supply of designs and engineering drawings as taxable overlooking the fact

SMS GROUP GMBH,NEW DELHI vs. ACIT CIRCLE - 3(1)(2) INTL. TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri M. Balaganesh & Shri Vimal Kumar

reassessment order though after characterizing them differently. 13. With regard to merits, ld. AR for the assessee brought to our notice the findings at page 8 of the appellate order and submitted that ld. CIT (A) even though gave partial relief on supply of equipment but he sustained the supply of designs and engineering drawings as taxable overlooking the fact

SMS GROUP GMBH,NEW DELHI vs. ACIT, CIRCLE-3(1)(2) INT. TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri M. Balaganesh & Shri Vimal Kumar

reassessment order though after characterizing them differently. 13. With regard to merits, ld. AR for the assessee brought to our notice the findings at page 8 of the appellate order and submitted that ld. CIT (A) even though gave partial relief on supply of equipment but he sustained the supply of designs and engineering drawings as taxable overlooking the fact

SMS GROUP GMBH,NEW DELHI vs. ACIT, CIRCLE-3(1)(2), INT. TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri M. Balaganesh & Shri Vimal Kumar

reassessment order though after characterizing them differently. 13. With regard to merits, ld. AR for the assessee brought to our notice the findings at page 8 of the appellate order and submitted that ld. CIT (A) even though gave partial relief on supply of equipment but he sustained the supply of designs and engineering drawings as taxable overlooking the fact

MOBINEERS INFO SYSTEMS PVT LTD,NEW DELHI vs. COMMISSIONER OF INCOME TAX APPEALS , CIT (A) NFAC DELHI

In the result, the Appeal of the Assessee is allowed

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Mobineers Info Systems Pvt. Vs Commissioner Of Income Ltd.O-44, Basement, Lajpat Tax (Appeals)/National Nagar-Ii, South Delhi-110065 Faceless Appeal Centre, Pan: Aaecm1120A Delhi Appellant Respondent Assessee By Sh. Piyush Kumar, Adv Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 02/08/2025 Date Of Pronouncement 26/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals/ National Faceless Appeal

reassessed or recomputed in a preceding order:" 8. The A.O. in the penalty notice as well as in the order of penalty has not specified applicable limb has not mentioned the specific limb in Section 270A(3) of the Act. 5 Mobineers Info Systems Pvt.Ltd. vs. Ld. CIT(A) 9

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)

270A of the Act in the final assessment order passed for relevant AY.” 5. Further, assessee filed following additional grounds of appeal with the application under Rule 11 of the ITAT Rules, 1962:- “Pertaining to Transfer Pricing matters 16. On facts and circumstances of the case and in law, the Ld. AO erred by not passing the final assessment order

BOOKING.COM B.V.,THE NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(1)(2), INTERNATIONAL TAXATION, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri M Balaganesh & Shri Vimal Kumarbooking.Com B.V. Vs. Acit, Circle -1(1)(2) Oosterdokskade 163, International Taxation, 1011 Dl, Amsterdam, The Civic Centre, Minto Road, Netherlands, New Delhi – 110002 Haryana 122002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagcb2395A Appellant .. Respondent

9. Based on the facts and circumstances of the present case, the proceedings initiated under section 147 of the Act by the Ld. AO are void ab initio as no valid sanction was provided to the Assessee under section 151 of the Act before initiating reassessment proceedings even after multiple requests from the Assessee. 10. That the Ld. AO erred

GE PRECISION HEALTHCARE LLC,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

270A of the Act.” 3. Heard the arguments of both the parties and perused the material available on record. 3 GE Precision Healthcare LLC 4. GE Precision Healthcare LLC, is a company incorporated in the state of Delaware, USA. It carries on healthcare business for the General Electric group, and is a global medical device provider that designs, develops, manufactures

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)

270A of the Act.” 11. On the other hand, ld. DR for the Revenue argued the matter and filed the written submissions which are reproduced below :- “After the introduction of faceless assessment scheme, lot of legislative changes were also made in the Income Tax Act, for example till 31.03.2022 the NeAC was mandated to pass all the assessment orders. From