KANTA MITTAL,DELHI vs. CIT(A)-26, DELHI

In the result, the appeal of the assessee is allowed for\nstatistical purposes

sections": [ "147", "143", "54B" ], "issues": "Whether reassessment proceedings initiated under Section 147 were valid and whether the addition made was justified

SHYAM SUNDER ,GURURGAM vs. ITO ( CIRCLE 4(1) , GURGRAM

In the result, the appeal of the assessee is dismissed

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

reassessment proceedings were validly initiated under section 147 of the Act after due recording of reasons and obtaining the requisite approval. The notices under sections 148 and 143(2) were duly served and the assessee participated in the proceedings. Hence, the allegation of violation of principles of natural justice is without merit. 9.2 On merits, the assessee failed to substantiate

PARVEJ,GHAZIABAD vs. ITO, WARD-2(1), GHAZIABAD

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

Bench: Shri C.M. Gargassessment Year: 2009-10 Parvej, Vs. Ito, C/O M/S Sanjeev Anand & Ward-2(1), Associates, Ghaziabad. 77-Navyug Market, Ghaziabad, Uttar Pradesh. Pan: Dkkpp4804A (Appellant) (Respondent) Assessee By : Shri Somil Agarwal & Shri Deepesh Garg, Advocates Revenue By : Shri Mithalesh Km. Pandey, Sr. Dr Date Of Hearing : 15.09.2022 Date Of Pronouncement : 19.10.2022 Order

section 54B and 54F is bad in law and against the facts and circumstances of the case. 6. That the appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without prejudice to each other.” 3. The ld. Counsel of the assessee, drawing

ITO, HISAR vs. SH. SANT SINGH PROP., HISAR

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

54B(2) of the Act on the ground that the said amount of Rs. 2.22 crores has been deposited in a capital gain scheme account. But no proof of same was furnished and accordingly notice u/s 148 was issued on 18.10.2014 for the assessment year 2008-09 after recording the reasons and obtaining necessary approval. The assessee submitted that return

HOSHIYARI,REWARI vs. ITO , WARD-1, REWARI

In the result, the appeal of the assessee is allowed”

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Hoshiyari C/O Anu Jain & Vs. Income Tax Officer, Company, 272 R, First Floor, Ward-1, Near Palika Complex, Model Rewari. Town, Rewari (Haryana) Pin: 123 401 Pan :Bmdpd2079Q (Appellant) (Respondent)

section 54B and 54F, amount not utilized for the purchase of new asset up to the date of filing of return u/s 139, should have been, deposited in bank in capital gain account scheme. The assessee has not filed return of income within the time prescribed u/s 139 of IT Act. Return was filed only on 11.07.2016 in response

AMAR SINGH,REWARI vs. ITO, WARD-1, REWARI

In the result, the appeal of the assessee is allowed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

section 54B and 54F, amount not utilized for the purchase of new asset up to the date of filing of return u/s 139, should 4 Amar Singh have been, deposited in bank in capital gain account scheme. The assessee has not filed return of income within the time prescribed u/s 139 of IT Act. Return was filed only

JAIPAL,GURGAON vs. ITO, WARD- 2(5), GURGAON

The Appeal of the Assessee is dismissed

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrajaipal V Ito C/O. Kunal Aggarwal & S Ward 2(5) Associates, 226, Jmd Megapolis, Gurgaon. Haryana 2Nd Floor, Sector-48, Sohna Road, Gurgaon. Haryana Pan: Alapj3014C Appellant Respondent Assessee By None Revenue By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 17/12/2025 Date Of Pronouncement 14/01/2026 Order

section 2(14), the distance is to be seen from any "Municipality' and accordingly held that the income arising on account of transfer of this land was taxable under the head capital gains. The Assessing Officer further noted that the appellant had purchased agricultural land on 02/12/2010 and 08/12/2010 amounting to Rs. 16,88,863/-. This amount was allowed

JAI KISHAN,NEW DELHI vs. ITO WARD -39(3), NEW DELHI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2011-12] Jai Kishan, Vs Ito, 737, Village Pooth Khurd, Ward-39(3), New Delhi-110039. New Delhi. Pan-Aiepd4881E Appellant Respondent Appellant By Ms. Aakriti Dhawan, Adv. Respondent By Shri Sandeep Kr. Mishra, Sr.Dr Date Of Hearing 07.02.2024 Date Of Pronouncement 14.02.2024

section 54B of the I.T Act to the appellant, by rejecting it solely on the ground that the claim was made outside the return of income. Reliance is placed upon Commissioner Of Income Tax vs Jai Parabolic Springs Ltd. (2008) 306 ITR 42 and CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. (2012) 349 ITR 336. 5 That the long term

BALBIR SINGH SAINI,GURGAON vs. INCOME TAX OFFICER WARD-1(3), GURGAON

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

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

54B of Income Tax Act, 1961. This amount of investment made in purchase of agriculture land is allowable which needs to be allowed. Assessee invested in residential house during the year. Assessee purchased plot and invested in construction of residential house during the year same is allowable under section 54 of Income tax act, 1961. It is prayed that this

MANOJ KUMAR,GURGAON vs. ITO, GURGAON

In the result, the appeals of the assessee are dismissed

Bench: Sh. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2010-11 Shri Kishan S/O Late Jagmal Vs Income Tax Officer Singh, H. No.112, Near Shiv Ward- 4 (2) Mandir, Village & P.O. Gurgaon Nakhrola, Tehsil, Manesar Distt. Gurgaon – 122001 Pan No. Aaacp0165G (Appellant) (Respondent) Assessment Year: 2010-11 Sh. Manoj Kumar Vs Income Tax Officer S/O Late Sh. Jagdish Chander Ward-2 (4) Village P & O. Nakhrola Gurgaon Tehsil Manesar Gurgaon-122001 Pan No. Atvpm1063B (Appellant) (Respondent)

reassessment passed by him would be void and inoperative. In our opinion, this contention is well founded. The notice prescribed by section 34 cannot be regarded as a mere procedural requirement; it is only if the said notice is served on the assessee as required that the Income-tax Officer would be justified in taking proceedings against

SHRI KISHAN,GURGAON vs. ITO, GURGAON

In the result, the appeals of the assessee are dismissed

Bench: Sh. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2010-11 Shri Kishan S/O Late Jagmal Vs Income Tax Officer Singh, H. No.112, Near Shiv Ward- 4 (2) Mandir, Village & P.O. Gurgaon Nakhrola, Tehsil, Manesar Distt. Gurgaon – 122001 Pan No. Aaacp0165G (Appellant) (Respondent) Assessment Year: 2010-11 Sh. Manoj Kumar Vs Income Tax Officer S/O Late Sh. Jagdish Chander Ward-2 (4) Village P & O. Nakhrola Gurgaon Tehsil Manesar Gurgaon-122001 Pan No. Atvpm1063B (Appellant) (Respondent)

reassessment passed by him would be void and inoperative. In our opinion, this contention is well founded. The notice prescribed by section 34 cannot be regarded as a mere procedural requirement; it is only if the said notice is served on the assessee as required that the Income-tax Officer would be justified in taking proceedings against

DHARAMBIR,GURGAON vs. PR,CIT, FARIDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usdharambir Vs. Pr. Cit Village-Nakhrola, Naharpur, C.R. Building, Faridabad, Gurgaon, Haryana. Haryana. Pan No.Aumpd4924E (Appellant) (Respondent)

section 10(37) and 54B in the facts of the case, applicability/initiation of penalty proceedings under s. 271(1)(c) of the Income Tax Act, 1961, if deemed fit in the facts, charging of interest. 30. In view of facts and legal position stated above, it is hereby held that assessment order under s. 143(3)/147 of Income

KARTAR SINGH,ROHTAK vs. ACIT, CIRCLE- 42(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 3268/Del/2019 : Asstt. Year : 2010-11 Kartar Singh, Vs Acit, C/O S.K. Bansal, Ca, Circle-42(1), 101, First Floor, Kochar Market, New Delhi-11 Jhajjar Road, Opp. Khanu Mandi, Rohtak, Haryana-12001 (Appellant) (Respondent) Pan No. Cskps5940K Assessee By : None Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 19.07.2023 Date Of Pronouncement: 05.09.2023 Order Per Dr. B. R. R. Kumar:

54B and 54F and also ignoring the fact that income escaped assessment within the meaning of section 147 here means long term capital gain (not the full value of sale consideration) computed under sections 45 to 55 of the L.T. Act. Thus the reason to believe that income has escaped assessment u/s 147 without computing long term capital gain under

SATYA PAL,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54B & 54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

RATI RAM,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54B & 54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

SATYABIR SINGH YADAV,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54B & 54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

HARIOM,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

54B & 54F of the I.T. Act, 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961. All the above actions being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief.” 3. At the time of hearing permission was sought to raise the following additional grounds of appeal:- “Permission is respectfully sought for raising

VIJAY PAL,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

54B & 54F of the I.T. Act, 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961. All the above actions being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief.” 3. At the time of hearing permission was sought to raise the following additional grounds of appeal:- “Permission is respectfully sought for raising