COMMISSIONER OF INCOME TAX (TDS)-1 vs. M/S ADMA SOLUTIONS PVT. LTD.(FORMERLY KNOWN AS M/S INFOVISION INFORMATION SERVICES PVT.LTD.)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

272A(2)(k) of the Act, thereby, penalizing the assesseee for non-deduction of TDS and for failure to deliver or cause to be delivered a copy of the statement within time prescribed in sub Section 3 of Section 200 or the proviso to sub Section 3 of Section 206 of the Act. 8. Aggrieved by the penalty order

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

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

reassessment proceedings. 2. The Appellant prays that the order be held as illegal having been passed in contravention of the principles of natural justice which are applicable to all the income-tax proceedings and mandate that the assessee be given a fair opportunity of hearing before making any addition/disallowance. WITHOUT PREJUDICE TO GROUNDS NO. I, II AND III GROUND

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

RMP HOLDING (P) LTD.,NEW DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

ITO, WARD- 20(3), NEW DELHI vs. RMP HOLDING (P) LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

reassessment proceedings collapses when they have denied that they have not provided any bogus entry to the assessee company. When the witness of the AO themselves corroborate the stand of the assessee, then it completely dislodges the case of the AO sans any adverse material. Though exact statement has neither been referred in the assessment order nor in the first

SUSHIL KUMAR,MUZAFFARNAGAR vs. ITO, MUZAFFARNAGAR

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

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.N. Chary

Section 44AD & 44AF of the Income Tax Act. 3. That the Ld. CIT (A) has filed to appreciate the material on record as also before the AO, not justifying any additions towards the appellant’s income. 4. That the appellant reserves his rights to add, amend or modify any ground of appeal.” 2. Briefly stated facts are that

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 vs. OJJUS MEDICARE PVT. LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

272A(1 )(d)/ 271(1 )(b) of the Income-tax Act, 1961.” 12. The writ petition thereafter came to be instituted on 27 March 2023. On the first date of consideration and more particularly on 28 March 2023, an interim order was passed to the effect that while the AO would have liberty to continue the reassessment proceedings, any Digitally