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

ACIT, NEW DELHI vs. M/S. ENGINEERING PROJECTS INDIA LTD., NEW DELHI

In the result, the Appeal filed by the Revenue stands dismissed

Bench: Shri H.S. Sidhu & Shri N.S. Saini

147 of the Act vide order dated 26.3.2014. Against the assessment order, the assessee appealed before the Ld. CIT(A), who vide his impugned order dated 14.7.2015 has allowed the appeal of the assessee by treating the reassessment proceedings as bad in law and treated the assessment order of the AO as null and void. Aggrieved with the order

M/S PROSPEROUS BUILDCON PVT. LTD.,,NEW DELHI vs. PR.CIT, NEW DELHI

The appeal of the assessee is allowed

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiassessment Year : 2006-07 Prosperous Buildcon Pvt. Ltd., Vs Pr. Cit, 17-B, Mgf House, Delhi-7, Asaf Ali Road, New Delhi. New Delhi. (Pan: Aadcp4389H) (Appellant) (Respondent) Appellant By : S/Shri Ajay Vohra, Sr. Adv., Gaurav Jain, Adv. Respondent By : Smt. Pramita Tripathy, Cit Dr

u/s 40A(3) of the Act is directed. Ground No. 8: The Learned CIT has grossly erred in the interpretation of Section 40A(3) of the Act wherein disallowance is proposed for any cash expenditure of above Rs. 20,000. Appellant contends that the provisions of Section 40A(3) can be imposed only if an assessee has claimed deduction

SUNITA SAINI,HARYANA vs. INCOME TAX OFFICER, WARD 1(4), FARIDABAD, HARYANA

In the result, appeal of the Assessee is allowed

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम Sunita Saini, Income Tax Officer, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. Pan No.Awmps2317Q अपीलाथ" Appellant ""यथ"/Respondent

147 r.w.s. 144B is prima facie erroneous in so far as it is prejudicial to the interest of revenue. 4. Keeping in view of the above facts, you are hereby offered an opportunity of being heard on the above said issues and thereby required to attend the office of the undersigned at 2nd Floor, New CGO Complex, Block

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

147 of the Act, the assessing officer can initiate reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 14303) of the Act, only on fulfilment of additional condition that the income has escaped assessment by reason of the "failure of the assessee to disclose

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

147 of the Act, the assessing officer can initiate reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 14303) of the Act, only on fulfilment of additional condition that the income has escaped assessment by reason of the "failure of the assessee to disclose

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

147 of the Act, the assessing officer can initiate reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 14303) of the Act, only on fulfilment of additional condition that the income has escaped assessment by reason of the "failure of the assessee to disclose

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

147 of the Act, the assessing officer can initiate reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 14303) of the Act, only on fulfilment of additional condition that the income has escaped assessment by reason of the "failure of the assessee to disclose

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

147 of the Act, the assessing officer can initiate reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 14303) of the Act, only on fulfilment of additional condition that the income has escaped assessment by reason of the "failure of the assessee to disclose

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

147 of the Act, the assessing officer can initiate reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 14303) of the Act, only on fulfilment of additional condition that the income has escaped assessment by reason of the "failure of the assessee to disclose

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

147 of the Act, the assessing officer can initiate reassessment proceedings beyond the period of four years from the end of the relevant assessment year, where the assessment has been previously undertaken under section 14303) of the Act, only on fulfilment of additional condition that the income has escaped assessment by reason of the "failure of the assessee to disclose

M/S. BHARTI CELLULAR LTD.,NEW DELHI vs. DCIT, NEW DELHI

The appeal of the assessee stands allowed

40a(ia) of the Act with respect to non-deduction of tax u/s 194H of the Act on the discount enjoyed by the distributors on sale of prepaid cards amounting to Rs.51,82,86,000/- and u/s 194J of the Act pertaining to payment of roaming charges to Telecom Service providers amounting to Rs.17,21,48,000/-. M/s Bharti Cellular

MR. RANJEET SINGH,GURGAON vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

reassess by invoking provision of section 147 inasmuch as there is no application 15 ITAs No.5512, 5513, 5546 & 5574/DEL/2011 of mind by the Ld. AO while recording of reasons, rendering assumption of jurisdiction as bad in law. He submitted that the observations of Ld. CIT(A) while disposing off the appeal of M/s SGS were not binding upon the Assessing

MR. J.S. GUJRAL,GURGAON vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

reassess by invoking provision of section 147 inasmuch as there is no application 15 ITAs No.5512, 5513, 5546 & 5574/DEL/2011 of mind by the Ld. AO while recording of reasons, rendering assumption of jurisdiction as bad in law. He submitted that the observations of Ld. CIT(A) while disposing off the appeal of M/s SGS were not binding upon the Assessing

MR. SANJIV NARAYAN,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

reassess by invoking provision of section 147 inasmuch as there is no application 15 ITAs No.5512, 5513, 5546 & 5574/DEL/2011 of mind by the Ld. AO while recording of reasons, rendering assumption of jurisdiction as bad in law. He submitted that the observations of Ld. CIT(A) while disposing off the appeal of M/s SGS were not binding upon the Assessing

MR. KRISHNA KUMAR PANT,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06

reassess by invoking provision of section 147 inasmuch as there is no application 15 ITAs No.5512, 5513, 5546 & 5574/DEL/2011 of mind by the Ld. AO while recording of reasons, rendering assumption of jurisdiction as bad in law. He submitted that the observations of Ld. CIT(A) while disposing off the appeal of M/s SGS were not binding upon the Assessing

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

40A (3) of the act he stated that there is no incriminating material found during the course of search and merely on the basis of the comments in special audit report the addition cannot be made. He further stated that addition could only be made in case of concluded assessment only based on the incriminating material found during the course

ATIQ AHMED,HAPUR vs. ITO,WARD-2(3)(4), HAPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

40A(3) as well as the facts of the case, it is surprising to observe here that the assessee has not placed on record even a single purchase bill which could show the animals purchase, date of purchase, mode of carrying of these live stocks and the evidence of cash payments made to the owners against these purchases which however

ATIQ AHMED,HAPUR vs. ITO, WARD-2(3)(4), HAPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

40A(3) as well as the facts of the case, it is surprising to observe here that the assessee has not placed on record even a single purchase bill which could show the animals purchase, date of purchase, mode of carrying of these live stocks and the evidence of cash payments made to the owners against these purchases which however