AERENS JAI REALTY PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 9, NEW DELHI

In the result, all the appeals filed by the assessee are partly allowed

Bench: Shri Anil Chaturvedi & Shri C.M. Garg

survey operation u/s 133A of the Act on the assessee entity at their two business addresses at Chiranjivi Tower, which was commenced on 17.08.2011 and concluded on 18.08.2011 by preparing an inventory of impounded documents, etc. ITAs No.6675, 6676 & 6677/Del/2017 10. Per contra, from the copy of warrant of authorization u/s 132 of the Act dated 16.08.2011 and panchnama dated

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

ITO, NEW DELHI vs. SH. VISHNU GOEL, DELHI

In the result appeal filed by the learned assessing officer are allowed for statistical purposes

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

133A, in his case, followed by the local enquiries and elaborate discussion by the learned assessing officer , learned assessing officer held that cash deposit of Rs. 13,48,58,000/– is treated unexplained income of the asessee as the assessee failed to adduce any evidences regarding the nature and source of cash entries in his bank account. According

ACIT, NEW DELHI vs. M/S. PAVITRA TREXIM PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue and the Cross Objection

Bench: Shri R. K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2007-08 Acit, Central Circle- 30, Pavitra Trexim Pvt. Ltd., New Delhi. 13, Ground Floor, Room No.5, Vs. B.B. Ganguli Street, Punarnava, Kolkata.

survey action u/s 133A of the Act on 14.11.2011, taken on oath, which is invalid, as there is no provision u/s 133A of the Act to record the statement on oath. Therefore, it is submitted by the AR that this alleged statement on oath cannot be considered as evidence against the appellant for action u/s

ACIT, NEW DELHI vs. M/S. QUALITY SALES PROMOTION PVT. LTD., KOLKATA

In the result, the appeal filed by the Revenue and the Cross Objection

Bench: Shri R. K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2007-08 Acit, Central Circle- 30, Quality Sales Promotion Pvt. Ltd., New Delhi. 13, Ground Floor, Room No.5, Vs. B.B. Ganguli Street, Punarnava, Kolkata.

survey action u/s 133A of the Act on 14.11.2011, taken on oath, which is invalid, as there is no provision u/s 133A of the Act to record the statement on oath. Therefore, it is submitted by the AR that this alleged statement on oath cannot be considered as evidence against the appellant for action u/s

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

survey action u/s 133A of the assessee 20.03.2007. Thereafter a search and seizure operation was also conducted by the Investigation Wing V(I), Delhi in Mahagun group of cases on 27.08.2008 which included the premises of the assessee u/s 132 of the Income-tax Act, 1961 [the Act, for short]. After centralizing the assessee’s case, notice u/s 153A

MAHAGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

survey action u/s 133A of the assessee 20.03.2007. Thereafter a search and seizure operation was also conducted by the Investigation Wing V(I), Delhi in Mahagun group of cases on 27.08.2008 which included the premises of the assessee u/s 132 of the Income-tax Act, 1961 [the Act, for short]. After centralizing the assessee’s case, notice u/s 153A

MAHUGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

survey action u/s 133A of the assessee 20.03.2007. Thereafter a search and seizure operation was also conducted by the Investigation Wing V(I), Delhi in Mahagun group of cases on 27.08.2008 which included the premises of the assessee u/s 132 of the Income-tax Act, 1961 [the Act, for short]. After centralizing the assessee’s case, notice u/s 153A

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

survey action u/s 133A of the assessee 20.03.2007. Thereafter a search and seizure operation was also conducted by the Investigation Wing V(I), Delhi in Mahagun group of cases on 27.08.2008 which included the premises of the assessee u/s 132 of the Income-tax Act, 1961 [the Act, for short]. After centralizing the assessee’s case, notice u/s 153A

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

u/s. 133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

u/s. 133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

u/s. 133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

u/s. 133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

u/s. 133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

u/s. 133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

u/s. 133A of the Act was conducted and during the survey in those cases transactions pertaining to the appellant were found and the reasons for reopening of assessment recorded on the basis of the documents impounded during the course of survey and on the basis of the statements of certain parties recorded during and post survey investigations