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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

147 and completed the 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

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

147 and completed the 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

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

147 and completed the 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

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

147 and completed the 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

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

147 and completed the 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

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

147 and completed the 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

M/S GRAND SLAM PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is allowed partly for statistical purpose

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2003-04

u/s 13a(i) of the Act as the return filed in response to the notice under section 148 of the Act. Thereafter, notice under section 143(2) of the Act was issued and complied with. A copy of reasons recorded by the Assessing Officer was also supplied to the Authorized Representative of the assessee on his request. During the assessment

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

147 was initiated vide issuance of notice u/s 148 dated 10.01.2017 by ACIT (E), Circle 1(1), Delhi by recording reasons to believe. The copy of reasons recorded have been placed in the paper book on pages 104 to 127 which for the sake of ready reference is incorporated hereunder:- “1. Details of information received through Tax Evasion Petition

INCOME TAX OFFICER WARD 10(1) DELHI, DELHI vs. ARUNA GUPTA, DELHI

Bench: Sh. Satbeer Singh Godaraita No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (Appellant) (Respondent) Pan No. Aakpg2642L Co No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (Appellant) (Respondent) Pan No. Aakpg2642L Assessee By: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 01.07.2025 Order This Revenue’S Appeal & Assessee’S Cross Objection Co No. 49/Del/2025 For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071333531(1) Dated 18.12.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein 27.07.2022 for assessment year 2017-18 in question i.e. beyond the prescribed period of three

AMRIT PAL SINGH CHADHA,GURGAON vs. ACIT, CENTRAL CIRCLE-19, NEW DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs Acit, 4410, Dlf, Phase-Iv, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aewpc3215P Assessee By: Sh. Amar Jeet Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 21.07.2025 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073779465(1) Dated 27.02.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 30.06.2021 for assessment

S.K. BHATIA & SONS HUF,DELHI vs. ITO,WARD- 34(1), DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons Huf, Vs Income Tax Officer, A-197, Whs Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (Appellant) (Respondent) Pan No. Aavhs7168G Assessee By: Sh. Ayush Garg, Ca & Sh. Aditya Garg, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1073655510(1) Dated 24.02.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated

BASUDEO SONI,NEW DELHI vs. ITO WARD 35(1) , NEW DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/O B-50, Lgf, South Extension-Ii, Ward-35(1), New Delhi-110049 New Delhi (Appellant) (Respondent) Pan No. Agyps4983N Assessee By: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. Delay of 103 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 2 Basudeo Soni

ASB DESIGNS LLP,NEW DELHI vs. CENTRAL CIRCLE 26, DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 6691/Del/2025 : Asstt. Year: 2018-19 Asb Designs Llp, Vs Dcit, B-223, Naraina Industrial Area, Central Circle-26, New Delhi-110028 New Delhi-110001 (Appellant) (Respondent) Pan No. Abdfa1476G Assessee By: Sh. Sandeep Vijh, Ar Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)-29, New Delhi’S Order Dated 22.08.2025, In Case No. Cit(A), Delhi-29/10559/2017-18, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 21.03.2022 for assessment

BRIJ BHUSHAN KALIA,UP vs. ITO, WARD-61(1), DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 7624/Del/2025 : Asstt. Year: 2017-18 Brij Bhushan Kalia, Vs Income Tax Officer, C/O Chaurasia & Associates, Ward-61(1), C-2302, Ats Advantage, New Delhi-110002 Indirapuram, Ghaziabad-201014 (Appellant) (Respondent) Pan No. Aaepk9068Q Assessee By: Sh. Venketesh Chaurasia, Adv. Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081596042(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 13.07.2022 for assessment

RAJINDER PRASHAD,DELHI vs. INCOME TAX OFFICER , DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 5393/Del/2025 : Asstt. Year : 2018-19 Rajinder Prashad, Vs Income Tax Officer, Bd-4, 2Nd Floor, Pitampura, Ward-47(1), New Delhi-110034 New Delhi-110001 (Appellant) (Respondent) Pan No. Aafpp2498A Assessee By: Sh. Pranshu Singhal, Ca & Sh. Rahul Bhardwaj, Adv. Revenue By : Sh. Piyush Sinha, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated

SATISH CHOPRA (INDIVIDUAL),NEW DELHI vs. ITO WARD 29(1), NEW DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had 2 Satish Chopra issued his corresponding

ADIT INTL. TAXATION, DEHRADUN vs. HRS SEISMIC SERVICES LTD.,, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Smt Diva Singh & Sh.Inturi Rama Rao

13A, Subhash Road, Earlier known as Hamptson Russel Software Aayakar Bhawan, Services Ltd., C/o-Price Water House Coper Dehradun-248001. Pvt.Ltd., Plot No.-18A, Nanak Road, (APPELLANT) Bandra (west), Mumbai-400050 (RESPONDENT) Appellant by Sh.A.K.Siroha, CIT DR Respondent by Sh.Ravi Sharma, Adv. Date of Hearing 20.08.2015 Date of Pronouncement 30.09.2015 ORDER This is an appeal filed by the Revenue assailing

ADIT, DEHRADUN vs. M/S. MAERSK COMPANY LTD., MUMBAI

Accordingly, the ground raised by the revenue is dismissed

Bench: Shri N.K. Saini & Shri Amit Shukla

13A, Subhash Road, Aayakar Allahabad Bank Building, Bhawan, Dehradun 1st Floor, Bombay Samachar Marg, Fort Mumbai (Applicant) (Respondent) (PAN: ) Revenue by: Shri Rajesh Kumar, Sr. DR Assessee by: Shri Porus Kaka, Sr. Advocate Shri Manish Kanth, Advocate Shri Divesh Chawla, Advocate Date of hearing 18/04/2017 Date of pronouncement 24/04/2017 ORDER PER AMIT SHUKLA, JUDICIAL MEMBER: The aforesaid appeal has been