RAJ SHEELA GROWTH FUND (P) LTD.,NEW DELHI vs. ITO, WARD- 21(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Amit Shukla & Shri L. P. Sahu

Reassessment order can be by a different officer)." 19. We would reiterate that sub-section (1) to Section 124 states that the Assessing Officer would have jurisdiction over the area in terms of any direction or order issued under sub-section (1) or sub-section (2) to Section 120 of the Act. Jurisdiction would depend upon the place where

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

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

viia) that governs the taxation of receipts of shares of a company, the AO could not have invoked Section 28(iv) of the Act in respect of such transaction. WITHOUT PREJUDICE TO GROUNDS NO. I TO VI GROUND NO. VII: REFERENCE TO THE DEPARTMENTAL VALUATION OFFICER ("DVO") BEYOND THE SCOPE OF SECTION 142A OF THE ACT: 1. On the facts

LAMBA BRICKS PVT. LTD.,BHIWANI vs. ACIT, BHIWANI

In the result appeal of assessee is allowed

Bench: Shri Bhavnesh Saini

147 of the Income-tax Act, 1961. Return declaring an income of Rs. 1,99,990/- filed on 14.09.2009 and same was processed u/s 143(1). The assessee derieves income from running of BKO. Lamba Bricks Pvt. Ltd. vs. ACIT Subsequently survey operation u/s 133A of the income-tax Act, 1961 was carryout on 21.3.2012 at the business premises

LAMBA BRICKS PVT. LTD.,BHIWANI vs. ACIT, BHIWANI

In the result appeal of assessee is allowed

Bench: Shri Bhavnesh Saini

147 of the Income-tax Act, 1961. Return declaring an income of Rs. 1,99,990/- filed on 14.09.2009 and same was processed u/s 143(1). The assessee derieves income from running of BKO. Lamba Bricks Pvt. Ltd. vs. ACIT Subsequently survey operation u/s 133A of the income-tax Act, 1961 was carryout on 21.3.2012 at the business premises

LAMBA BRICKS PVT. LTD.,BHIWANI vs. ACIT, BHIWANI

In the result appeal of assessee is allowed

Bench: Shri Bhavnesh Saini

147 of the Income-tax Act, 1961. Return declaring an income of Rs. 1,99,990/- filed on 14.09.2009 and same was processed u/s 143(1). The assessee derieves income from running of BKO. Lamba Bricks Pvt. Ltd. vs. ACIT Subsequently survey operation u/s 133A of the income-tax Act, 1961 was carryout on 21.3.2012 at the business premises

INTERNATIONAL HOSPITAL LIMITED vs. DCIT CIRCLE 12 (2)

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

36. The aforenoted appeal which stood tagged with the batch poses the following question of law for our consideration: - “Whether the Income Tax Appellate Tribunal has misdirected itself in law and on facts in sustaining the order of the Commissioner of Income Tax (Appeals) dated 30.05.2019 and the order dated 29.01.2019 passed by the Assessing Officer (AO) under Section