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

section 147 to 151 are not satisfied. 2. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in reopening the impugned assessment U/S 147, more so when the appellant was searched u/s 132 of Income Tax Act, 1961. 3. That

BSES YAMUNA POWER LTD.,NEW DELHI vs. DCIT, CIRCLE- 5(1), NEW DELHI

The appeal of the assessee is allowed on legal issues

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

reassessment proceedings under section 147 of the Act having being initiated for the purpose of scrutinizing/ investigating the details of the appellant, is illegal and bad in law. 3.4 That the CIT(A) erred on facts and in law in not appreciating that the proceedings under section 147 of the Act having been initiated on the basis of incorrect facts

BSES YAMUNA POWER LTD,DELHI vs. ACIT, CIRCLE-5(1), NEW DEL;HI

The appeal of the assessee is allowed on legal issues

Bench: Shri Anubhav Sharma & Shri Manish Agarwalbses Rajdhani Power Ltd., Dy. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd., Asst. Cit, Bses Bhawan, Cicle-5(1), Nehru Place, Vs. New Delhi. New Delhi-110019 Pan-Aagcs3187H (Appellant) (Respondent) Bses Yamuna Power Dy. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Bses Rajdhani Power Ltd. & Ors Vs. Acit Bses Yamuna Power Asst. Cit, Limited, Cicle-5(1), Shakti Kiran Building, Vs. New Delhi. Karkardoooma, Delhi-110092 Pan-Aagcs3187H (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv., Sh. Deepesh Jain, Adv. & Sh. Shivam Gupta, Ca Department By Mr. Javed Akhtar, Cit-Dr Date Of Hearing 20/02/2025 Date Of Pronouncement 16/04/2025 O R D E R

reassessment proceedings under section 147 of the Act having being initiated for the purpose of scrutinizing/ investigating the details of the appellant, is illegal and bad in law. 3.4 That the CIT(A) erred on facts and in law in not appreciating that the proceedings under section 147 of the Act having been initiated on the basis of incorrect facts

PASSION REALTECH PVT LTD,GURGAON vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

section 147 of the act. This itself shows that reassessment proceedings requires to be quashed as the neither rejection not acceptance of the objections of the assessee has prejudiced the interest of the assessee to challenge the same before the higher forum. Therefore not passing a speaking order rejecting the objections of the assessee but passing an order u/s 147

PASSION REALTECH PVT LTD,GURGAON vs. ;ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

section 147 of the act. This itself shows that reassessment proceedings requires to be quashed as the neither rejection not acceptance of the objections of the assessee has prejudiced the interest of the assessee to challenge the same before the higher forum. Therefore not passing a speaking order rejecting the objections of the assessee but passing an order u/s 147

ITO, NEW DELHI vs. M/S. SUPERIOR FILMS (P) LTD., NEW DELHI

Appeal are dismissed; accordingly, Revenue’s appeal is

Bench: Shri Bhavnesh Saini & Shri Anadee Nath Misshra

reassessment has to be based on fulfilment of certain precondition and if the concept of “change of opinion” is removed, as Page 5 of 29 FIT FOR PUBLICATION (ANM) (BS) ITA No.- 4938/Del/2012. (AM) (JM) M/s Superior Films Pvt. Ltd. contended on behalf of the Department-then, in the grab of reopening the assessment, review would take place

LAKHMI CHAND YADAV,FARIDABAD vs. ITO, WARD-1(4), FARIDABAD

In the result, the appeal filed by the revenue is dismissed and the substantial questions of law are answered against the revenue

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaepy4744P Assessee By : Sh. M. K. Gupta, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 03.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Faridabad Dated 28.11.2019 In Case No. 10339/2018-19 In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

u/s 143(3)/147 of the Income Tax Act, 1961 (in short “The Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing that the learned Assessing Officer section 143(3) r.w.s. 147 assessment dated 15.02.2018 had inter alia made undisclosed source of income addition of Rs.6,00,000/- followed

MOTOROLA INC,USA vs. DDIT, NEW DELHI

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

reassessment proceeding initiated by the AO u/s 147 of the Act are merely “change of opinion” as held by Ld.CIT(A) and that there is no failure on its part to disclose all material facts fully and truly necessary for assessment?” 10. To proceed further, we would like to extract the reasons recorded by the AO for reopening the assessment

MOTOROLA INC,USA vs. DDIT, NEW DELHI

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

reassessment proceeding initiated by the AO u/s 147 of the Act are merely “change of opinion” as held by Ld.CIT(A) and that there is no failure on its part to disclose all material facts fully and truly necessary for assessment?” 10. To proceed further, we would like to extract the reasons recorded by the AO for reopening the assessment

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

reassessment u/s 147 r.w.s. 148 which is special mechanism for bringing to tax the income discovered in consequence of a search. Although Sec.148 (inserted w.e.f. 01.04.2021) does not begin with a non- obstante clause similar to the erstwhile section 153A, its context and Explanation- 2 makes it clear that where a search is initiated, the jurisdiction thereafter must flow through

KRISHNA DEVI,NEW DELHI vs. ITO, WARD- 38(3), NEW DELHI

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6356/Del/2019 : Asstt. Year : 2014-15 Krishna Devi, Vs Income Tax Officer, F-26/124, Sector-7, Rohini, Ward-38(3), New Delhi-110085 New Delhi-110002 (Appellant) (Respondent) Pan No. Abrpd0875E Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 08.10.2021 Date Of Pronouncement: 04.01.2022

u/s 68. 4.8 The A.O. has applied section 68 of Income Tax Act, 1961. The relevant provisions of section 68 are reproduced as under: "68. Cash credits 25 Krishan Devi Where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof

M/S. BANKE BIHARI PROPERTIES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the Assessee’s Appeal stands allowed

Bench: Shri H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2006-07 M/S Banke Bihari Properties Pvt. Ltd. Vs. Ito, Ward-4(1) 144/2, Ans House, Ashram, Mathura New Delhi Road, New Delhi - 110 014 (Pan: Aaccb6652Q) (Appellant) (Respondent) Assessee By : Sh. Amit Goel, Fca Revenue By : Sh. Amit Jain, Sr. Dr

172/-. The assessee also requested a copy of reasons vide the above letter. The reasons were provided to the assessee vide letter dated 16.7.2013. Thereafter, the AR of the assessee filed objections on the reasons recorded on 11.9.2013. The objections were disposed off vide order dated 4.10.2013 and the case was fixed accordingly. Thereafter, the AO has observed that

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

reassessment u/s 147 r.w.s. 148 which is\nspecial mechanism for bringing to tax the income discovered in consequence of a\nsearch. Although Sec.148 (inserted w.e.f. 01.04.2021) does not begin with a non-\nobstante clause similar to the erstwhile section 153A, its context and Explanation-\n2 makes it clear that where a search is initiated, the jurisdiction thereafter must\nflow through

CHILDREN WELFARE TRUST (REGD),FARIDABAD vs. CIT EXEMPTION, CHANDIGARH

In the result, Appeal of the Assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3637/Del/2024 (A.Y 2016-17) Children Welfare Trust (Regd) Vs National Faceless C/O. Gita Balniketan Senior Assessment Centre, Secondary School, 3-E, Nit, Delhi (Nafac) Faridabad Delhi Pan: Aabtc6957B Appellant Respondent Assessee By Sh. Pavan Ved, Adv, Shri Mohit Gupta, Ca, Sh. Mirza, Ca & Shri Sarthakkh Aggarwal, Ca Revenue By Ms.Pooja Swaroop, Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 08/08/2025

reassessment proceedings in following manners:- “It is respectfully submittedthat the fee received from students is credited under various heads, building and amalgamation funds being one of them. It is further submitted that building fund is the amount collected from Children Welfare Trust Vs. CIT(E) new admissions and it is spent for the purpose of construction of building. Amalgamation fund

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

In the result, all the appeals for

172 Taxmann.com 773 (P&H HC) made\ncertain observations which are very relevant on the issue of independence of the AO,\nthe same are reproduced herein below:-\n\"20. As regards Section 119 of the Act as noticed above, we find that while Section\n119(1) of the Act, restrains the Board from issuing any instructions to subordinate\nauthorities, which

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

reassessment u/s 147 r.w.s. 148 which is\nspecial mechanism for bringing to tax the income discovered in consequence of a\nsearch. Although Sec.148 (inserted w.e.f. 01.04.2021) does not begin with a non-\nobstante clause similar to the erstwhile section 153A, its context and Explanation-\n2 makes it clear that where a search is initiated, the jurisdiction thereafter must\nflow through

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

In the result, all the appeals for

u/s 153D of the Act, signifies a product\nof human thoughts based on the given set of facts and interpretation of the applicable\nlaw. It provides equality in treatment and thus prevents bias, prejudice and arbitrariness.\nIt also prevents and avoids inconsistent and divergent views. The power of approval to\nthe specified authority i.e., Superior authority has been envisaged with

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

Section 119 of the Act. Vide Para 9 of Chapter 3 of Volume-II\n(Technical), a clear procedure is devised i.e., how an approval is to be granted for draft\nassessment for passing of assessment order in search cases. According to the Manual,\nthe Assessing Officer should submit the draft assessment order for such approval well in\ntime along

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

In the result, all the appeals for

Section 119 of the Act. Vide Para 9 of Chapter 3 of Volume-II\n(Technical), a clear procedure is devised i.e., how an approval is to be granted for draft\nassessment for passing of assessment order in search cases. According to the Manual,\nthe Assessing Officer should submit the draft assessment order for such approval well in\ntime along