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

1. That having regard to the facts and circumstances of the case, Ld. CIT (A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned reassessment order u/s 148/144 and that too without assuming jurisdiction as per law and without complying with the mandatory conditions u/s 147 to 151 as envisaged under

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

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

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

1\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “C”, DELHI\nBEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER\nAND\nSH. MANISH AGARWAL, ACCOUNTANT MEMBER\nITA No.1433/DEL/2025\n Assessment Year: 2014-15\nKanta Mittal\nVs.\nCommissioner of Income\nKU -155 Vishakha Enclave\nTax, Appeals-26 Delhi\nPitampura Delhi\nPAN No. AΑΤΡM4200F\n(APPELLANT)\n(RESPONDENT)\nAppellant by\nSh. Ashok Kumar Taneja

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

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

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

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)

1) The question of census or situation of land within the municipal limits or distance within 2 KMs is wrong and mistaken. Perhaps the pleadings of the assessee are based upon the amended provisions of section 2(14)(iii)(b) according to which the land situated beyond a distance of municipal limits of a town having population

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

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

RAJ SINGH,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

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

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

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

1,15,000/- The Assessing Officer noted that the appellant was a Prop. of M/s JSB Packer. From the bank account of the appellant, the Assessing Officer noted that there was a credit entry of Rs. 98,87,500/- on 27/07/2010. The appellant submitted that he had received 1/4th share against sale of land to 3 Jaipal

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

1) The question of census or situation of land within the municipal limits or distance within 2 KMs is wrong and mistaken. Perhaps the pleadings of the assessee are based upon the amended provisions of section 2(14)(iii)(b) according to which the land situated beyond a distance of municipal limits of a town having population

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:

1) is either nil or unascertainable then the asset sold is not a Capital Asset and hence LTCG is also nil or unascertainable and not taxable u/s 45 of LT. Act. Provisions of section 45, 48, 55. 55A, 142(2A), etc. are not applicable in such cases because fair market value is not applicable under such circumstances without the option

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

reassessment proceedings. 7. That the Ld. CIT(A) failed to appreciate that no 7 proper sanction was taken by the Ld. AO as contemplated under section 151 of the said Act. 8. That the addition cannot be sustained on the basis 8 of doubt and should be deleted as the same is based on surmises and conjectures. 9. That

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)

1. In the case of Apex Court in Y. Narayana Chetty Vs. ITO, Nellore ( 1959) 35 ITR 388 as under :- "The argument is that the service of the requisite notice on the assessee is a condition precedent to the validity of any reassessment made under section 34; and if a valid notice is not issued as required, the proceedings taken