COMMITMENT MORTALITY VISION EDUCATION SOCIETY,DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, the appeal of the assessee for assessment year

Bench: Sh. Amit Shukla & Sh. O.P. Kant

reassess provisions of section 153A. 8.3.2 Thus, it is one of the prerequisite for recording satisfaction under section 153C of the Act that the money, bullion etc. or the books of accounts or documents seized belongs to third party, other than the searched person. 8.3.3 The meaning and scope of the term belong explained by the Hon India Holding Private

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

ITO, NEW DELHI vs. M/S. A.K. GOENKA & SONS PVT. LTD., NEW DELHI

In the result, the appeal filed by the Revenue as well as the CO filed by the assessee are dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2006-07 Ito, Vs A.K. Goenka & Sons Pvt. Ltd., Ward 1(1), N-86, Connaught Place, New Delhi. New Delhi. Pan: Aadca3663M Co No.80/Del/2016 (Ita No.3569/Del/2015) Assessment Year: 2006-07 A.K. Goenka & Sons Pvt. Ltd., Vs. Ito, N-86, Connaught Place, Ward 1(1), New Delhi. New Delhi. Pan: Aadca3663M

reassessment when the assessee had failed to disclose all the material facts before the A.O. at the time of original assessment thereby leading to escapement of income. 2. The appellant craves leave for reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal

RAKESH ,COPERNICUS MARG vs. ITO WARD 43, DELHI , DELHI

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Vs. Income Tax Officer, Sh. Rakesh, D-65, Pinces Park, Ward-43, Copernicus Marg, Delhi Delhi Pan: Bwppr4036R (Appellant) (Respondent) Assessee By Sh. Shikhar Garg, Ca Department By Sh. Manoj Kumar, Sr. Dr

29A of the Representation of Peoples Act, 1951. The petitioner filed its return of income for the assessment year [AY] 2016- 17 on 15.10.2016, declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said

SATHI BHAI SATHYAVRITHAN,DELHI vs. INCOME TAX OFFICER WARD 68(1), CIVIC CENTRE,NEW DELHI 110002, DELHI

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Sathi Bhai Sathyavrithan, Rz 31-32, Roshan Mandi Ward-68(1), Surya Kiran Hospital, New Delhi Najafgarh, New Delhi Pan: Ayqps2816L (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

29A of the Representation of Peoples Act, 1951. The petitioner filed its return of income for the assessment year [AY] 2016- 17 on 15.10.2016, declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said

NEELAM JAIN,DELHI vs. INCOME TAX OFFICER WARD 36(1) CIVIC CENTRE,NEW DELHI 110002, DELHI

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi Pan: Ajppj0908E (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

29A of the Representation of Peoples Act, 1951. The petitioner filed its return of income for the assessment year [AY] 2016- 17 on 15.10.2016, declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said

NISHCHINT BAGGA,NEW DELHI vs. ITO, WARD- 23(1), NEW DELHI

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi Pan: Ajppj0908E (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

29A of the Representation of Peoples Act, 1951. The petitioner filed its return of income for the assessment year [AY] 2016- 17 on 15.10.2016, declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said

SAHIL GARG,DELHI vs. ITO WARD-43(6), DELHI

Appeal is allowed

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sh. Sahil Garg, Income Tax Officer, G-930, Dsiidc Industrial Ward-43(3), Area, Narela, Delhi New Delhi Pan: Awxpg9338G (Appellant) (Respondent) Assessee By Sh. Sandeep Goel, Adv. Department By Sh. Manoj Kumar, Sr. Dr

29A of the Representation of Peoples Act, 1951. The petitioner filed its return of income for the assessment year [AY] 2016-17 on 15.10.2016, declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. PANKAJ GOEL, DELHI

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Dy. Commissioner Of Vs. Sh. Pankaj Goel, Income Tax, 662/3A, Ghati Road, Central Circle-3, Anand Paravt, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) With C.O. No.236/Del/2025 [Arising Out Of Ita No.4159/Del/2025] Assessment Year: 2017-18 Sh. Pankaj Goel, Vs. Dy. Commissioner Of Income 662/3A, Ghati Road, Tax, Anand Paravt, Central Circle-3, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) Assessee By Ms. Mansi Jain, Adv. Sh. Siddharth Bajaj, Adv. Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 17.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.4159/Del/2025 Along With Assessee’S Cross Objection C.O. No. 236/Del/2025 For Assessment & C.O. No.236/Del/2025

29A of the Representation of Peoples Act, 1951. The petitioner filed its return of income for the assessment year [AY] 2016- 17 on 15.10.2016, declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said

INCOME TAX OFFICER WARD 10(1) DELHI, DELHI vs. ARUNA GUPTA, DELHI

Bench: Sh. Satbeer Singh Godaraita No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (Appellant) (Respondent) Pan No. Aakpg2642L Co No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (Appellant) (Respondent) Pan No. Aakpg2642L Assessee By: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 01.07.2025 Order This Revenue’S Appeal & Assessee’S Cross Objection Co No. 49/Del/2025 For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071333531(1) Dated 18.12.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

29A of the Representation of Peoples Act, 1951. The petitioner filed its return of income for the assessment year [AY] 2016-17 on 15.10.2016, declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said

SALIM,SAHARANPUR vs. INCOME TAX OFFICER, SAHARANPUR

Bench: Sh. Satbeer Singh Godaraita No. 4512/Del/2025 : Asstt. Year: 2013-14 Ita No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (Appellant) (Respondent) Pan No. Gxmps2271C Assessee By: Sh. Anil Jain, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order These Assessee’S Twin Appeals

29A of the Representation of Peoples Act, 1951. The petitioner filed its return of income for the assessment year [AY] 2016-17 on 15.10.2016, declaring a NIL income, after claiming exemption under Section 13A of the Income Tax Act, 1961. 3. The initial notice under Section 148 of the Act for AY 2016-17 was issued on 28.06.2021. The said