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 CENTRAL CIRCLE-14, NEW DELHI vs. SH. VIJAY KUMAR SONI, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

u/s 143(3). 5. In this regard, the provisions of Section 153C are as under: “Time limit for completion of assessment, reassessment and re- computation. 153. (1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of twenty-one months from the end of the assessment year in which

BIJAY KUMAR SONI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

u/s 143(3). 5. In this regard, the provisions of Section 153C are as under: “Time limit for completion of assessment, reassessment and re- computation. 153. (1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of twenty-one months from the end of the assessment year in which

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

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case under

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

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case under

KOHINOOR FOODS LTD. FORMERLY SATNAM OVERSEAS LTD. vs. COMMISSIONER OF INCOME TAX

reassessment proceedings under Section 147 of the Act, by holding as under:- “4.We have considered rival submissions and the case laws cited. In the assessment U/S 143(1)(a) which do not envisage consideration of any point and formation of any opinion for assessment 2011:DHC:5843-DB ITA No. 685/2009 & 686/2009 Page 7 of 21 purposes. The powers

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

254 of the Act 20.11.2018 Annexure P-11 on pg. 200 of WP November 2018 (undated) Annexure P- 28.12.2018 Annexure P - 9 on pg. 320 of WP 30.12.2018 Annexure P - 9 on pg. 224 of WP 25.12.2018 Annexure P-11 on pg. 294 of WP Digitally Signed By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

254 of the Act 20.11.2018 Annexure P-11 on pg. 200 of WP November 2018 (undated) Annexure P- 28.12.2018 Annexure P - 9 on pg. 320 of WP 30.12.2018 Annexure P - 9 on pg. 224 of WP 25.12.2018 Annexure P-11 on pg. 294 of WP Digitally Signed By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

254 of the Act 20.11.2018 Annexure P-11 on pg. 200 of WP November 2018 (undated) Annexure P- 28.12.2018 Annexure P - 9 on pg. 320 of WP 30.12.2018 Annexure P - 9 on pg. 224 of WP 25.12.2018 Annexure P-11 on pg. 294 of WP Digitally Signed By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified

ADDL. CIT, NEW DELHI vs. M/S. IRCON INTERNATIONAL LTD., NEW DELHI

In the result, the appeal of the Revenue is accordingly dismissed

Bench: Shri Amit Shukla & Shri O.P. Kant[Through Video Conferencing]

reassessment proceedings has to be governed by the provisions of section 147 to 151 as substituted (amended) w.e.f. 01/04/1989. Still, power u/s 147 of the Act, though very wide but no plenary. We are aware that Hon’ble Gujarat High Court in Praful Chunilal Patel: Vasant Chunilal Patel vs ACIT (1999) 236 ITR 82, 840 (Guj.) even went

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

147 / 143(3) of I.T. Act was passed on 19.12.2011 wherein the income of the assessee was assessed at Rs. 2,54,32,275/- as under: Income assessed U/s 143(3) 87,27,232 Less relief allowed by CIT(A) vide order 12,94,957 74,32,275 Add: Franchisee fee treated as capital 1,80,00,000 (As discussed

DONALDSON INDIA FILTERS SYSTEMS PVT. LTD vs. DCIT, CIRCLE 10(1)

254(2) of the Income Tax Act seeking rectification of the order dated 27.05.2013 reiterating its position about there being no material showing failure on its part to make full and true disclosure and questioning the grounds on which the assessing authority had re-opened 2015:DHC:489-DB ITA 86/2014 Page 4 the case. The said application is pending

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

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- 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

ACIT, NEW DELHI vs. SH. EMPIRE CASTING PVT. LTD., NEW DELHI

In the result, the appeal of the revenue and C

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

u/s 143(3) to re-assess the total income, taking note of the undisclosed income, if any. The assessing officer is entrusted with the duty of bringing to tax the total income of an Assessee whose case is covered by Section 153A, by even making re-assessments "A question may arise as to how this is sought to be achieved

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 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