M/S. INDIA EXPOSITION MART LTD.,NEW DELHI vs. DCIT, NEW DELHI

additions made by the AO. In view of these, the\nLd. DR submitted that in the present appeal in the Income Tax Appellate Tribunal\n('ITAT' for short) the Assessee should only be heard on the initiation of reassessment\nproceedings U/s 147

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case under

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case under

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

147 of Income Tax Act and a notice us 148 was issued to the appellant for filing of return of income. In response to the notice u/s 148 the appellant filed return of income a copy of which was made available during the course of appellate proceedings. 4.3.23 On perusal of the return of income it is noted that

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

147 of Income Tax Act and a notice us 148 was issued to the appellant for filing of return of income. In response to the notice u/s 148 the appellant filed return of income a copy of which was made available during the course of appellate proceedings. 4.3.23 On perusal of the return of income it is noted that

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

147 of Income Tax Act and a notice us 148 was issued to the appellant for filing of return of income. In response to the notice u/s 148 the appellant filed return of income a copy of which was made available during the course of appellate proceedings. 4.3.23 On perusal of the return of income it is noted that

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

147 of Income Tax Act and a notice us 148 was issued to the appellant for filing of return of income. In response to the notice u/s 148 the appellant filed return of income a copy of which was made available during the course of appellate proceedings. 4.3.23 On perusal of the return of income it is noted that

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

147 of Income Tax Act and a notice us 148 was issued to the appellant for filing of return of income. In response to the notice u/s 148 the appellant filed return of income a copy of which was made available during the course of appellate proceedings. 4.3.23 On perusal of the return of income it is noted that

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

147 of Income Tax Act and a notice us 148 was issued to the appellant for filing of return of income. In response to the notice u/s 148 the appellant filed return of income a copy of which was made available during the course of appellate proceedings. 4.3.23 On perusal of the return of income it is noted that

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

147 of Income Tax Act and a notice us 148 was issued to the appellant for filing of return of income. In response to the notice u/s 148 the appellant filed return of income a copy of which was made available during the course of appellate proceedings. 4.3.23 On perusal of the return of income it is noted that

DCIT, NEW DELHI vs. M/S. L.T. FOODS LTD., NEW DELHI

In the result, we reverse the order of the learned CIT – A income from the above disallowances and allow the appeal of the assessee to these extent

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

u/s 80 HHC of the income tax act. e. Even in the according to the provisions of section 147 of the income tax act the learned Assessing Officer may assess or reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs. 5,13,00,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs. 5,13,00,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs. 5,13,00,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs. 5,13,00,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter

ANOOP THATAI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II, GURGAON

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs. 5,13,00,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter

SUDHIR DHINGRA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-II, GURGAON

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs. 5,13,00,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter

DCIT, CENTRAL CIRCLE-II, GURGAON vs. SUDHIR DHINGRA, NEW DELHI

In the result, appeal of the revenue is dismissed

Bench: Sh. Amit Shukla, Judicialmember & Sh.B. R. R. Kumar

reassess the “Total Income”. (ix) Whether on the facts and in the circumstances of the case the Ld.CIT(A) has erred in not deciding the issue of addition of Rs. 5,13,00,000/- on account of deemed dividend u/s 2(22)(e) of the Income Tax Act, 1961 on merits. (x) The appellant craves to add, amend, alter