DCIT, NEW DELHI vs. M/S. DHARAMPAL SATYAPAL LTD., DELHI

In the result, the appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

133A. On the strength of these production centers, DS group companies were claiming deduction under section 80IC of the Act. Pursuant to search, according to Department, certain facts had emerged which suggested that the claim of deduction under chapter VIA made by the DS group companies was grossly inflated. 7. According to the Department, findings of the search proceedings suggested

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

133A of the Act was also conducted and in certain cases, during the course of survey in those cases the transactions pertaining to present appellant were found. The AO has also taken care the documents impounded during the course of survey and the statement of certain persons recorded during and post survey investiations investigations. It was also revealed 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

133A of the Act was also conducted and in certain cases, during the course of survey in those cases the transactions pertaining to present appellant were found. The AO has also taken care the documents impounded during the course of survey and the statement of certain persons recorded during and post survey investiations investigations. It was also revealed 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

133A of the Act was also conducted and in certain cases, during the course of survey in those cases the transactions pertaining to present appellant were found. The AO has also taken care the documents impounded during the course of survey and the statement of certain persons recorded during and post survey investiations investigations. It was also revealed 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

133A of the Act was also conducted and in certain cases, during the course of survey in those cases the transactions pertaining to present appellant were found. The AO has also taken care the documents impounded during the course of survey and the statement of certain persons recorded during and post survey investiations investigations. It was also revealed 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

133A of the Act was also conducted and in certain cases, during the course of survey in those cases the transactions pertaining to present appellant were found. The AO has also taken care the documents impounded during the course of survey and the statement of certain persons recorded during and post survey investiations investigations. It was also revealed 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

133A of the Act was also conducted and in certain cases, during the course of survey in those cases the transactions pertaining to present appellant were found. The AO has also taken care the documents impounded during the course of survey and the statement of certain persons recorded during and post survey investiations investigations. It was also revealed 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

133A of the Act was also conducted and in certain cases, during the course of survey in those cases the transactions pertaining to present appellant were found. The AO has also taken care the documents impounded during the course of survey and the statement of certain persons recorded during and post survey investiations investigations. It was also revealed that

DCIT CIRCLE-10(1), NEW DELHI vs. ANJANI KUMAR GOENKA, NEW DELHI

In the result, appeal by the Revenue is dismissed in the aforesaid manner

Bench: Shri Shamim Yahya & Shri Sudhir Kumara.Yr. : 2011-12 Dcit, Cirlce-10(1), Anjani Kumar Goenka, C.R. Building, Vs. N-86, Connaught Place, I.P. Estate, New Delhi – 1 New Delhi – 2 (Pan: Aagpg6344M) (Appellant) (Respondent) Appellant By : Sh. Amit Goel, Ca Respondent By : Mr. Javed Akhtar, Cit(Dr) Date Of Hearing : 08.10.2024 Date Of Pronouncement : 15.10.2024 Order

section 147/148 of the Act are not applicable in such cases. No contrary decision has been brought to our notice. Accordingly, we hold that initiation of proceedings u/s 147/148 by the AO to reassess the income is illegal being without jurisdiction and consequently the reassessment order passed u/s 147 r.w.s. 143(3) is also illegal and void ab initio

DCIT, CENTRAL CIRCLE-8, NEW DELHI vs. BHAIJEE COMMODITIES PVT. LTD., DELHI

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

reassessment of income. However, on appraisal of facts on merits, the CIT(A) granted partial relief to the extent of Rs.1,50,00,000/- out of additions of Rs.2 crores made under Section 68 in respect of share capital subscribed by various parties. Thus, on merits, the CIT(A) sustained the additions to the extent of Rs.50 lakh under section

BHAIJEE COMMODITIES PVT. LTD.,NEW DELHI vs. ACIT CIRCLE-4(2), NEW DELHI

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

reassessment of income. However, on appraisal of facts on merits, the CIT(A) granted partial relief to the extent of Rs.1,50,00,000/- out of additions of Rs.2 crores made under Section 68 in respect of share capital subscribed by various parties. Thus, on merits, the CIT(A) sustained the additions to the extent of Rs.50 lakh under section

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

5. It is respectfully submitted that Section 148B and Section 153D of the Act are pari materia, both embodying a statutory safeguard requiring prior approval by a higher authority before framing assessment orders. While Section 153D uses the expression "each assessment year" and Section 148B employs the phrase "an assessment year", the legislative intent in both provisions is identical-namely

RAJESH KUMAR,SONEPAT vs. ACIT, CENTRAL CIRCLE-2, GURGAON

In the result, cross-appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2018-19] Rajesh Kumar, Vs Acit, C/O-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent [Assessment Year : 2018-19] Dcit, Vs Rajesh Kumar, Gurgaon. C/O-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent Appellant By Shri Umesh Takkar, Ca & Shri Saurabh Nagpal, Ca Respondent By Shri P N Barnwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 07.08.2024 Order Per Kul Bharat, Jm : These Two Cross-Appeals Filed By The Assessee & The Revenue, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax(Appeals) [“Ld.Cit(A)”]-3, Gurgaon Dated 31.10.2022 For The Assessment Year 2018-19. Both Appeals Of The Assessee & The Revenue Are Heard Together & Are Being Disposed Off By Way Of Common Order For The Sake Of Brevity.

133A of the Act, was carried out at the business premises of the assessee on 30.11.2018 and the Assessing Officer [“AO”] re-opened the assessment u/s 147 of the Act on the basis of material found and impounded during the course of survey operation. A notice u/s 148 of the Act was issued to the assessee on 28.03.2019. In response

DCIT, GURUGRAM vs. RAJESH KUMAR, SONEPAT

In the result, cross-appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishra[Assessment Year : 2018-19] Rajesh Kumar, Vs Acit, C/O-Shiva Constructions Co., Central Circle-2, Plot No.69, Sidharth Enclave, Gurgaon. Delhi Road Sonipat, Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent [Assessment Year : 2018-19] Dcit, Vs Rajesh Kumar, Gurgaon. C/O-Shiva Constructions Co., Plot No.69, Sidharth Enclave, Delhi Road,Sonipat, Haryana-131001. Pan-Bkspk2518K Appellant Respondent Appellant By Shri Umesh Takkar, Ca & Shri Saurabh Nagpal, Ca Respondent By Shri P N Barnwal, Sr.Dr Date Of Hearing 03.07.2024 Date Of Pronouncement 07.08.2024 Order Per Kul Bharat, Jm : These Two Cross-Appeals Filed By The Assessee & The Revenue, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax(Appeals) [“Ld.Cit(A)”]-3, Gurgaon Dated 31.10.2022 For The Assessment Year 2018-19. Both Appeals Of The Assessee & The Revenue Are Heard Together & Are Being Disposed Off By Way Of Common Order For The Sake Of Brevity.

133A of the Act, was carried out at the business premises of the assessee on 30.11.2018 and the Assessing Officer [“AO”] re-opened the assessment u/s 147 of the Act on the basis of material found and impounded during the course of survey operation. A notice u/s 148 of the Act was issued to the assessee on 28.03.2019. In response

CHIRAG KIRPAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

u/s 144C(5). 2. The preliminary issue to be decided in this appeal is as to whether the assumption of jurisdiction by the Learned AO could be construed as valid when the notice under section 148 of the Act was issued by the Learned Jurisdictional Assessing Officer (JAO) in the facts and circumstances of the instant case. 3. We have

M/S. LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT (INTERNATIONAL TAXATION), NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

u/s 131 of the Act. The following table depicts the details of statements taken and relied upon by revenue- Name Section PB-II Reference AO M.B.Shin 133A 660 p.21 YashovardhanVerma 133A 665 H.C.Moon 133A 671 Jae Gyu Cho 133A 677 Woody Nam 133A 680 p.20,22,24,29,33 H.D.Rew 133A 693 H.D.Rew 131 696 p.21,39 Soonkwang

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- NOIDA, INTERNATIONAL TAXATION, NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

u/s 131 of the Act. The following table depicts the details of statements taken and relied upon by revenue- Name Section PB-II Reference AO M.B.Shin 133A 660 p.21 YashovardhanVerma 133A 665 H.C.Moon 133A 671 Jae Gyu Cho 133A 677 Woody Nam 133A 680 p.20,22,24,29,33 H.D.Rew 133A 693 H.D.Rew 131 696 p.21,39 Soonkwang

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

u/s 131 of the Act. The following table depicts the details of statements taken and relied upon by revenue- Name Section PB-II Reference AO M.B.Shin 133A 660 p.21 YashovardhanVerma 133A 665 H.C.Moon 133A 671 Jae Gyu Cho 133A 677 Woody Nam 133A 680 p.20,22,24,29,33 H.D.Rew 133A 693 H.D.Rew 131 696 p.21,39 Soonkwang

DCIT, NEW DELHI vs. M/S CHOTTI LEASING & FINANCE PVT. LTD.,, NEW DELHI

In the result, the appeals filed by the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, then the books of account or documents or assets