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

194C, section 194D, section 195 and section 196A so far as such tax relates to income subject to advance tax and so far as it is not due to variations in the rates of tax made by the Finance Act enacted for the year for which the regular assessment is made. (6) Where, in relation to an assessment year

DCIT, NEW DELHI vs. M/S SMCC CONSTRUCTION INDIA LTD.,, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri N.K. Saini & Shri A.T. Varkey

194C of the Act nowhere limits the deduction of any particular type of payment made to the sub-contractor and as such, the assessee was liable to deduct TDS on the balance payment of Rs.6,13,90,130/- which the assessee had failed to comply with. So, the AO made an addition of Rs.6,13,90,130/- on account

T V TODAY NETWORK LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

Accordingly grounds raised by assessee on legal as well as on merits stands allowed

Bench: Sh. R. K. Panda & Smt. Beena A. Pillaischleicher India Ltd. Dcit C/O M/S Rra Taxindia Central Circle-09, Vs. D-28, South Extension, Part-I New Delhi New Delhi Pan : Aaacm1960G (Appellant) (Respondent)

194C at the rate of 2.1% was also debited. 10. Ld. Counsel further submitted that entire reassessment proceedings has been neither validly initiated nor concluded therefore, needs to be quashed. 11. Per contra Ld. DR submitted that assessee has not filed any return in response to notice issued under section 147 of the Act. He submitted that assessee

DCIT CENTRAL CIRCLE, GZBD vs. MIRHA EXPORTS PRIVATE LTD., DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

MIRHA EXPORTS PRIVATE LTD., DELHI vs. DCIT CENTRAL CIRCLE, GZBD

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD , U.P

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

DCIT CENTRAL CIRCLE , UTTAR PRADESH vs. MIRHA EXPORTS PRIVATE LTD., DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

MIRHA EXPORTS PRIVATE LTD. ,DELHI vs. DCIT CENTRAL CIRCLE, GZBD, UTTAR PRADESH

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

DCIT CENTRAL CIRCLE GZBD, HAPUR vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

DCIT CENTRAL CIRCLE, UTTAR PRADESH vs. MIRHA EXPORTS PRIVATE LTD. , DELHI

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

194C therefore, to this extent no further disallowance could be made. Accordingly, we direct the Ao to reduce the amount already considered and disallowed u/s 40(a)(ia) of the Act in the order passed u/s 143(3) and remaining disallowance is hereby confirmed. 16. Further claim of the assessee is that in many cases the recipient had included this

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

147 also passed touching such matters which has been considered by the learned CIT – A. 19. In view of all the above facts, it is apparent that the reopening of the assessment proceedings initiated by the learned assessing officer is not sustainable in law. Therefore, we reverse the order of the learned CIT – A on this aspect and held that

NARESH KUMAR GARG,HARYANA vs. ACIT, BHIWANI

Appeal is allowed

Bench: : Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2009-10

147 of the Act, however allowed the appeal partly on merit. The Ld. CIT(A) allowed the disallowances/addition as under: 3 Sr Additions Amount Upheld by No. CIT(A) disallowance of the interest on Rs. 2,25,912/- Rs. 90,968/- borrowed funds for diverting to interest-free advances Cash expenses in violation of Rs. 1, 07, 671 Nil provision

SHRI MALKIAT SINGH,DELHI vs. CIT(APPEAL), DELHI

In the result, this appeal of assessee is allowed

Bench: Shri Mahavir Singhshri Malkiat Singh, Vs.Ito, Ward 45(1), Wz 46/3B, Krishna Puri, New Delhi Gali No. 1, Tilak Nagar, Delhi – 110 018 (Pan:Bsrps2158H) (Appellant) (Respondent) Appellant By : Sh. P.K. Bansal, Adv. & Sh. Tarun Sharma, Ca Respondent By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 08.10.2025 Order

reassessment proceedings initiated under section 148 of the Act without appreciating that the notice under section 148 was issued beyond the limitation prescribed under section 149(1)(a), and hence, is bad in law and void ab intio. ii) That the Ld. CIT(A) has erred in failing to appreciate that the income alleged to have escaped assessment was less

ROOP RAJ HOSPITALITY (P) LTD.,NEW DELHI vs. ITO WARD 21(4), NEW DELHI

In the result, the appeal is dismissed

Bench: Shri Saktijit Deyassessment Year: 2011-12

u/s 147 mechanically and without application of mind. 1.3 The Id. AO has not provided any logic or basis to conclude that income exceeding Rs. 1 Lakh has escaped assessment. This conclusion is only to meet the requirement of section 149. 1.4 The proceedings under section 147 were initiated only to verify the transaction, which is not permissible

M/S. HEENA INDUSTRIES PVT. LTD.,FARIDABAD vs. ACIT, FARIDABAD

In the result, the appeal of the assessee is allowed

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

reassessment proceedings u/s 147 is being challenged on facts and law, and being a Change of Opinion which is not permissible even further there being misinterpretation of the case laws. 2. Because the action for making proportionate addition of Rs. 1,82,268/- @ 12% by invoking the provisions of section 36(1)(iii) is under challenge on facts & law. Even

BOOKING.COM B.V.,THE NETHERLANDS vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE 1(1)(2), INTERNATIONAL TAXATION, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri M Balaganesh & Shri Vimal Kumarbooking.Com B.V. Vs. Acit, Circle -1(1)(2) Oosterdokskade 163, International Taxation, 1011 Dl, Amsterdam, The Civic Centre, Minto Road, Netherlands, New Delhi – 110002 Haryana 122002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagcb2395A Appellant .. Respondent

U/s 148A/148/147 have been wrongly initiated. 4. On considering the replies ld. AO passed draft assessment order dated 29.03.2024. The assessee filed objections to the draft assessment order on 26.04.2024 before ld. DRP under Section 144C(5) of the Act. Through, order dated 31.12.2024 DRP-1, New Delhi, rejected objections of the assessee and P a g e | 6 Booking.com

STERLING INFRASTRUCTURE PRIVATE LIMITED,DELHI vs. ACIT, CENTRAL CIRCLE-15, DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Years: 2014-15 Sterling Infrastructure Private Vs Acit, Limited, Central Circle-15, 20A, Rajpur Road, Delhi. Civil Lines, Delhi – 110 054. Pan: Aakcs7108Q (Appellant) (Respondent) Assessee By : Shri Ranjan Chopra, Advocate & Shri Jaspal Singh Sethi, Advocate Revenue By : Shri Mahesh Kumar, Cit-Dr Date Of Hearing : 03.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm:

147 places further fetters on the powers of the assessing officer by providing that reassessment proceedings cannot be initiated unless the income has escaped assessment by reason of the failure of the assessee to disclose fully and truly all material facts necessary for assessment. Reliance was placed on the decision in CIT Vs Kelvinator of India