REENA MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE 31, NEW DELHI

The appeal is allowed in favour of the assessee on this additional

Bench: Ms. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17

1). Delhi, the authority having no jurisdiction over the appellant assessee in view of the pecuniary jurisdiction had been with the Circle as per CBDT Instructions No. 1/2011." Additional Ground No.3 "On facts and in the circumstances of the case, the authorities below have erred in upholding the reassessment proceedings ignoring the fact that impugned assessment is invalid and without

NEW EDGE SHARES AND SECURITIES PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 18(1), DELHI, DELHI

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

1. “On facts and in the circumstances of the case, the Ld CIT( “On facts and in the circumstances of the case, the Ld CIT(A) has “On facts and in the circumstances of the case, the Ld CIT( erred in law in upholding the impugned reassessment proceedings erred in law in upholding the impugned reassessment proceedings erred