AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

In the result, grounds raised by the assessee are dismissed

section 263 of the Act is without jurisdiction and bad in law, since the pre-requisite twin conditions for invoking jurisdiction under the said section have not been fulfilled qua the order of the AO.\nRe (f): Assessment completed by NaFAC cannot be subjected to revisionary proceedings\n166 It is of utmost important to note that in the present case

VENETIAN LDF PROJECTS LLP,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, grounds raised by the assessee are dismissed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

section 263 of the Act. 45 173 In fact, it is pertinent to note that section 263 nowhere refers to an assessment order passed by the NaFAC under section 144B of the Faceless Assessment Scheme to be subjected to revisionary jurisdiction. It only confers revisionary jurisdiction to revise any order passed by the ‘Assessing Officer’ or the ‘Transfer Pricing Officer

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 143(3) of the Act unless the income has escaped assessment by reason of the "failure of the assessee to disclose fully and truly all material facts necessary for assessment" In the present case, during

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 143(3) of the Act unless the income has escaped assessment by reason of the "failure of the assessee to disclose fully and truly all material facts necessary for assessment" In the present case, during

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 143(3) of the Act unless the income has escaped assessment by reason of the "failure of the assessee to disclose fully and truly all material facts necessary for assessment" In the present case, during

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 143(3) of the Act unless the income has escaped assessment by reason of the "failure of the assessee to disclose fully and truly all material facts necessary for assessment" In the present case, during

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 143(3) of the Act unless the income has escaped assessment by reason of the "failure of the assessee to disclose fully and truly all material facts necessary for assessment" In the present case, during

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 143(3) of the Act unless the income has escaped assessment by reason of the "failure of the assessee to disclose fully and truly all material facts necessary for assessment" In the present case, during

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 143(3) of the Act unless the income has escaped assessment by reason of the "failure of the assessee to disclose fully and truly all material facts necessary for assessment" In the present case, during

ASHOK KUMAR JAIN,MEERUT vs. PCIT, GHAZIABAD

In the result, both the appeals filed by appellant/assessee are allowed

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhita No. 2627/Del/2024 Assessment Year: 2013-14 Ita No.2628/Del/2024 Assessment Year: 2014-15 Ashok Kumar Jain, Vs. Principal Cit, Prop. Mange Lal Prakash Ghaziabad Chand, 45-B Gupta Colony, (Uttar Pradesh) T.P. Nagar, Meerut Pin: 250002 Pan: Aeipj3089E (Appellant) (Respondent) Assessee By: Shri Piyush Agarwal, Ca Department By: Mr. Javed Akhtar, Cit (Dr) Date Of Hearing: 20.03.2025 Date Of Pronouncement: 06.06.2025 O R D E R Per Vimal Kumar: The Appeals Filed By The Appellant/Assessee Are Against Separate Orders Dated 27.03.2024 Of Learned Principal Commissioner Of Income-Tax(Appeals), Ghaziabad (Hereinafter Referred As ‘Ld. Pcit’ ) Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred As “The Act”) Arising Out Of Separate Assessment Orders, Both Dated 29.03.2022 Of National Faceless Appeal Centre(Nfac), Delhi (Hereinafter Referred As “Ld. Ao”) Under Section 147 R.W.S. 144B Of The Act For Assessment Years 2013-14 & 2014-15 Respectively.

reassessment order to Ld. AO with the direction to make proper verification with regard to applicability of provisions of section 40A

ASSISSTANT COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTN. vs. OM PRAKASH ARORA, CONNAUGHT PLACE

In the result, appeal of the Revenue vide ITA No

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising Out Of Ita No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner Of Income M-3, Flat No.103, Avg Tax, Central Circle-01, Bhawan The Variety Books Vs E-2, Jhandewalan Extn. Depot. Connaught Place, New Delhi-110055 New Delhi-110001 Pan-Accpa9774F Assessee Revenue [Assessment Year: 2016-17] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue

reassessment proceedings on the premise that the Joint Commissioner or Additional Commissioner could not be the Assessing Officer under section 2(7A) of the Act unless specifically directed under section 120(4)(b) of the Act to perform the functions of an AO and in the case of the Appellant, no such directions had been issued and the case

ASSISSTANT COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTN. vs. OM PRAKASH ARORA, CONNAUGHT PLACE

In the result, appeal of the Revenue vide ITA No

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising Out Of Ita No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner Of Income M-3, Flat No.103, Avg Tax, Central Circle-01, Bhawan The Variety Books Vs E-2, Jhandewalan Extn. Depot. Connaught Place, New Delhi-110055 New Delhi-110001 Pan-Accpa9774F Assessee Revenue [Assessment Year: 2016-17] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue

reassessment proceedings on the premise that the Joint Commissioner or Additional Commissioner could not be the Assessing Officer under section 2(7A) of the Act unless specifically directed under section 120(4)(b) of the Act to perform the functions of an AO and in the case of the Appellant, no such directions had been issued and the case

KAPIL GOEL,GHAZIABAD vs. ITO WARD 2(1)(3), GHAZIABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra

40A(3) of the Income Tax Act, 1961 (In short, the ‘Act’). 3. The relevant facts of the case giving rise to this appeal, in brief, are that the appellant/assessee, a trader of wheat Atta and Maida, filed his Income Tax Return (In short, the ‘ITR’) on 16.10.2016 declaring income of Rs.5,27,430/-. Later on, this case was reopened

ATIQ AHMED,HAPUR vs. ITO,WARD-2(3)(4), HAPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

40A(3) as well as the facts of the case, it is surprising to observe here that the assessee has not placed on record even a single purchase bill which could show the animals purchase, date of purchase, mode of carrying of these live stocks and the evidence of cash payments made to the owners against these purchases which however

ATIQ AHMED,HAPUR vs. ITO, WARD-2(3)(4), HAPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

40A(3) as well as the facts of the case, it is surprising to observe here that the assessee has not placed on record even a single purchase bill which could show the animals purchase, date of purchase, mode of carrying of these live stocks and the evidence of cash payments made to the owners against these purchases which however

ACIT, NEW DELHI vs. M/S. NAGAR DAIRY PVT. LTD., NEW DELHI

In the result, C.O. Nos. 24 & 25/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

40A(3) of the Act has been deleted. The Ld. CIT(A) has also restricted disallowance of transport expenses at 20% as against the ad-hoc estimated addition being 30% of the transport expenses. 8. As against the above deletion the Department has preferred the Appeals in ITA No. 5469/Del/2015 (A.Y 2005-06) and ITA No. 5470/Del/2015

ACIT, NEW DELHI vs. M/S. NAGAR DAIRY PVT. LTD., NEW DELHI

In the result, C.O. Nos. 24 & 25/Del/2016 filed by the assessee are allowed, accordingly the Assessment Orders dated 28

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

40A(3) of the Act has been deleted. The Ld. CIT(A) has also restricted disallowance of transport expenses at 20% as against the ad-hoc estimated addition being 30% of the transport expenses. 8. As against the above deletion the Department has preferred the Appeals in ITA No. 5469/Del/2015 (A.Y 2005-06) and ITA No. 5470/Del/2015

SUNITA SAINI,HARYANA vs. INCOME TAX OFFICER, WARD 1(4), FARIDABAD, HARYANA

In the result, appeal of the Assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम Sunita Saini, Income Tax Officer, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. Pan No.Awmps2317Q अपीलाथ" Appellant ""यथ"/Respondent

reassessment order to Ld. AO with the direction to make proper verification with regard to applicability of provisions of section 40A

(Now known as Sony India Limited)

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year, proceedings for which have been completed before the 1st day of July, 2012. *Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. *** Inserted by the Finance