DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

DEPUTY COMMISSIONER, DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

DEPUTY COMMISSIONER , DELHI vs. RAVINDRA SINGH, GREATER NOIDA

In the result, the Appeals of the Revenue in I

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 2456/Del/2023 (A.Y 2011-12) I.T.A. No. 2457/Del/2023 (A.Y 2012-13) I.T.A. No. 2458/Del/2023 (A.Y 2013-14) I.T.A. No. 2459/Del/2023 (A.Y 2014-15)

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income under Section 68 as unexplained cash credits, citing the appellant's failure to substantiate the nature and source of these credits, alleged to be donations. The AO further noted non-compliance with Section 13A, which governs tax exemptions

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income under Section 68 as unexplained cash credits, citing the appellant's failure to substantiate the nature and source of these credits, alleged to be donations. The AO further noted non-compliance with Section 13A, which governs tax exemptions

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income under Section 68 as unexplained cash credits, citing the appellant's failure to substantiate the nature and source of these credits, alleged to be donations. The AO further noted non-compliance with Section 13A, which governs tax exemptions

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income under Section 68 as unexplained cash credits, citing the appellant's failure to substantiate the nature and source of these credits, alleged to be donations. The AO further noted non-compliance with Section 13A, which governs tax exemptions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income under Section 68 as unexplained cash credits, citing the appellant's failure to substantiate the nature and source of these credits, alleged to be donations. The AO further noted non-compliance with Section 13A, which governs tax exemptions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income under Section 68 as unexplained cash credits, citing the appellant's failure to substantiate the nature and source of these credits, alleged to be donations. The AO further noted non-compliance with Section 13A, which governs tax exemptions

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income under Section 68 as unexplained cash credits, citing the appellant's failure to substantiate the nature and source of these credits, alleged to be donations. The AO further noted non-compliance with Section 13A, which governs tax exemptions

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

reassessment under Section 143(3) vide order dated 27.03.2024. The AO added Rs. 19,15,269/- to the appellant's income under Section 68 as unexplained cash credits, citing the appellant's failure to substantiate the nature and source of these credits, alleged to be donations. The AO further noted non-compliance with Section 13A, which governs tax exemptions

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CORCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).” 86. Now coming to the legal proposition, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. i. Firstly, the addition has been made by the AO under section 50C which is not applicable

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).” 86. Now coming to the legal proposition, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. i. Firstly, the addition has been made by the AO under section 50C which is not applicable

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).” 86. Now coming to the legal proposition, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. i. Firstly, the addition has been made by the AO under section 50C which is not applicable

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).” 86. Now coming to the legal proposition, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. i. Firstly, the addition has been made by the AO under section 50C which is not applicable

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).” 86. Now coming to the legal proposition, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. i. Firstly, the addition has been made by the AO under section 50C which is not applicable

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).” 86. Now coming to the legal proposition, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. i. Firstly, the addition has been made by the AO under section 50C which is not applicable

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of 1957).” 86. Now coming to the legal proposition, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. i. Firstly, the addition has been made by the AO under section 50C which is not applicable

ITO, WARD-1(1), FARIDABAD, FARIDABAD vs. CHAMAN, FARIDABAD

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Chaman, Income Tax Officer, Ward-1(1), H. No. 437, Sector-9, Faridabad Faridabad Pan: Bfapd6698P (Appellant) (Respondent) With C.O. No.103/Del/2024 [Arising Out Of Ita No.2774/Del/2024] Assessment Year: 2017-18 Vs. Income Tax Officer, Chaman, H. No. 437, Sector-9, Ward-1(1), Faridabad, Haryana Faridabad Pan: Bfapd6698P (Appellant) (Respondent) Assessee By Sh. Gaurav, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 25.06.2025 Date Of Pronouncement 25.06.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No. 2774/Del/2024 & Assessee’S Cross Objection C.O. No. 103/Del/2024 For Assessment Year 2017- 18, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The

56 of the Act as held by the authorities below. The compensation being exempt u/s 10(37) of the 5 | P a g e ITA No.2774/Del/2024 & C.O. No. 103/Del/2024 Act is not disputed. In view of the same the order passed by the CIT(Appeals) upholding the addition made by the AO on account of interest on enhanced compensation