DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

253/-\nand respectively @ 7.5% on the value of asset as of Rs. 39,41,750/-, Rs.\n56,51,844/- and Rs. 60,70,038/- respectively. Thus, total depreciation for 3\nvehicles was taken at Rs. 11,74,772/- @ 7.5%. However, while computing\nintimation the assessing officer ignored page no. 44 at S. No. 11 where\ndepreciation on half rate

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

253 (2), applying the\nprinciple of 'taylor v. taylor' Ch.D (431), that 'where a power is given to do a certain\nthing in a certain way, the thing must be done in that way or not at all and that\nother methods of performance are necessarily forbidden, applied to Judicial\nOfficers making a record under Section 164.'. Thus, as held

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

253 (2), applying the\nprinciple of 'taylor v. taylor' Ch.D (431), that 'where a power is given to do a certain\nthing in a certain way, the thing must be done in that way or not at all and that\nother methods of performance are necessarily forbidden, applied to Judicial\nOfficers making a record under Section 164.'. Thus, as held

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

In the result, all the appeals for

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 may lay down instructions of such a nature requiring the Income\nTax Authorities to make particular assessment in a particular manner or to\ninterfere with the discretion of the Joint Commissioner

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

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 34/147." In the same order the Hon'ble court has further held that it not furnish a reasonable ground for the Income tax Officer to believe that on account of the failure - indeed not a mere failure but a positive design to mislead of the assessee to disclose all material facts, fully and truly, necessary for the assessment

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

section 34/147." In the same order the Hon'ble court has further held that it not furnish a reasonable ground for the Income tax Officer to believe that on account of the failure - indeed not a mere failure but a positive design to mislead of the assessee to disclose all material facts, fully and truly, necessary for the assessment

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

M/S. GLOBAL TELEVENTURE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 4 Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

147, section section 149, section 151 and 148, section 149, section 151 section 153, where the and section 153, where the Assessing Officer is satisfied Assessing Officer is satisfied that any money, bullion, that any money, bullion, jewellery or other valuable jewellery or other valuable article or thing or books of article or thing or books of account or documents

M/S. GLOBAL REALTY CREATIONS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 4 Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

147, section section 149, section 151 and 148, section 149, section 151 section 153, where the and section 153, where the Assessing Officer is satisfied Assessing Officer is satisfied that any money, bullion, that any money, bullion, jewellery or other valuable jewellery or other valuable article or thing or books of article or thing or books of account or documents

M/S. GLOBAL HERITAGE VENTURE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 4 Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

147, section section 149, section 151 and 148, section 149, section 151 section 153, where the and section 153, where the Assessing Officer is satisfied Assessing Officer is satisfied that any money, bullion, that any money, bullion, jewellery or other valuable jewellery or other valuable article or thing or books of article or thing or books of account or documents

M/S. GLOBAL HERITAGE VENTURE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the 4 Appeals filed by the Assessee stand allowed

Bench: Shri H.S. Sidhu & Shri O.P. Kant

147, section section 149, section 151 and 148, section 149, section 151 section 153, where the and section 153, where the Assessing Officer is satisfied Assessing Officer is satisfied that any money, bullion, that any money, bullion, jewellery or other valuable jewellery or other valuable article or thing or books of article or thing or books of account or documents

DHARAMVIR KHOSLA,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

253/-\nand respectively @ 7.5% on the value of asset as of Rs. 39,41,750/-, Rs.\n56,51,844/- and Rs. 60,70,038/- respectively. Thus, total depreciation for 3\nvehicles was taken at Rs. 11,74,772/- @ 7.5%. However, while computing\nintimation the assessing officer ignored page no. 44 at S. No. 11 where\ndepreciation on half rate

M/S. MARBLE ART,NEW DELHI vs. ACIT, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

reassessment proceedings is not in accordance with law. The assessee has furnished a summary of various judgments on this issue in tabular form which are as under: S.No. Name of the case Notice Approv As per the Hon’ble issued al Court, approval by taken should have been from taken from . 1 CIT vs. SPL’s ACIT CIT JCIT/Addl

M/S. MARBLE ART,NEW DELHI vs. ACIT, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

reassessment proceedings is not in accordance with law. The assessee has furnished a summary of various judgments on this issue in tabular form which are as under: S.No. Name of the case Notice Approv As per the Hon’ble issued al Court, approval by taken should have been from taken from . 1 CIT vs. SPL’s ACIT CIT JCIT/Addl

M/S. MARBLE ART,NEW DELHI vs. ACIT, NEW DELHI

Appeals of the assessee are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

reassessment proceedings is not in accordance with law. The assessee has furnished a summary of various judgments on this issue in tabular form which are as under: S.No. Name of the case Notice Approv As per the Hon’ble issued al Court, approval by taken should have been from taken from . 1 CIT vs. SPL’s ACIT CIT JCIT/Addl

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

253 CTR(Guj)321, 258 CTR(Guj)168, 128 TTJ(Mum)514, 217 CTR(Raj)345, CTR(Chatti)255. 237 CTR(Del)473, 220 CTR(Raj)629, 246. 5.1.5 Admittedly, in impugned case, the issue relates to AY 2009-10, therefore, a notice u/s.148 of 1.T. Act can only be issued upto 31.03.2016. Accordingly, notice u/s.148 of 1

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

253 CTR(Guj)321, 258 CTR(Guj)168, 128 TTJ(Mum)514, 217 CTR(Raj)345, CTR(Chatti)255. 237 CTR(Del)473, 220 CTR(Raj)629, 246. 5.1.5 Admittedly, in impugned case, the issue relates to AY 2009-10, therefore, a notice u/s.148 of 1.T. Act can only be issued upto 31.03.2016. Accordingly, notice u/s.148 of 1