ACIT, CC-30, NEW DELHI vs. AMARJYOTI VANIJYA PVT. LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassess the income of the assessee in accordance with the provisions of Section 153A of the Act. Section 153A of the Act requires that a notice be issued to the person sought to be assessed, calling upon the said assessee to file his return of income in respect of each year falling within the specified six AYs. 24 I.T.As

ACIT. CENTRAL CIRCLE- 30, NEW DELHI vs. AMARJYOTI VANIJYA (P) LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

reassess the income of the assessee in accordance with the provisions of Section 153A of the Act. Section 153A of the Act requires that a notice be issued to the person sought to be assessed, calling upon the said assessee to file his return of income in respect of each year falling within the specified six AYs. 24 I.T.As

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

reassess under Sections 153A and 153C arose for the consideration of the Supreme Court in Pr. CIT v. Abhisar Buildwell (P.) Ltd. [2023] 149 taxmann.com 399/293 Taxman 141/454 ITR 212/[2024] 2 SCC 433. In Abhisar Buildwell, the respondent-assessee appears to have specifically alluded to the incriminating material having no correlation with the AYs' in respect of which notices