ACHAL KUMAR MALHOTRA ,HARYANA vs. PR. CIT , HARYANA

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

reassessment proceedings, requisite information was furnished by the assessee alongwith documentary evidences which were checked and placed on record and after verification, returned income was accepted by the Assessing Officer vide order dated 27.11.2019 framed u/s 143(3) r.w.s 147 of the Act. 8. Assuming jurisdiction conferred upon him, the PCIT issued show cause notice dated 24.12.22021 which reads

PARVEJ,GHAZIABAD vs. ITO, WARD-2(1), GHAZIABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri C.M. Gargassessment Year: 2009-10 Parvej, Vs. Ito, C/O M/S Sanjeev Anand & Ward-2(1), Associates, Ghaziabad. 77-Navyug Market, Ghaziabad, Uttar Pradesh. Pan: Dkkpp4804A (Appellant) (Respondent) Assessee By : Shri Somil Agarwal & Shri Deepesh Garg, Advocates Revenue By : Shri Mithalesh Km. Pandey, Sr. Dr Date Of Hearing : 15.09.2022 Date Of Pronouncement : 19.10.2022 Order

1. That having regard to the facts and circumstances of the case, Ld. CIT (A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned reassessment order u/s 148/144 and that too without assuming jurisdiction as per law and without complying with the mandatory conditions u/s 147 to 151 as envisaged under

SULTAN SINGH,PANIPAT vs. ITO, WARD- 4, PANIPAT

In the result, appeal of the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] Pan : Cqlps9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] Pan : Cpsps0826K (Appellants) (Respondent)

u/s 147 read with section 143(3) of the Act dated 29.12.2017 was determined at Rs. 969886/-. 6. The assessee challenged the same before the ld CIT (A) who dismissed the appeal of the assessee. Before the learned CIT – A assessee challenged by raising a new issue that the impugned land which was sold by the assessee

SURAT SINGH,PANIPAT vs. ITO, WARD- 4, PANIPAT

In the result, appeal of the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] Pan : Cqlps9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] Pan : Cpsps0826K (Appellants) (Respondent)

u/s 147 read with section 143(3) of the Act dated 29.12.2017 was determined at Rs. 969886/-. 6. The assessee challenged the same before the ld CIT (A) who dismissed the appeal of the assessee. Before the learned CIT – A assessee challenged by raising a new issue that the impugned land which was sold by the assessee

HARIOM,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

54B & 54F of the I.T. Act, 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961. All the above actions being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief.” 3. At the time of hearing permission was sought to raise the following additional grounds of appeal:- “Permission is respectfully sought for raising

VIJAY PAL,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

54B & 54F of the I.T. Act, 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961. All the above actions being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief.” 3. At the time of hearing permission was sought to raise the following additional grounds of appeal:- “Permission is respectfully sought for raising

RAJ SINGH,GURGAON vs. ITO, GURGAON

In the result, appeals of the assessee are partly allowed as

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3033/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Vijay Pal, S/O Late Sh. Manohar Lal, Ward-4(4), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Anvpp7279G अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.3031/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito, Raj Singh, S/O Late Sh. Manohar Lal, Ward-3(3), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Bjdps1075G अपीलाथ" Appellant ""यथ"/Respondent अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.3032/Del/2017 िनधा"रणवष"/Assessment Year: 2010-11 बनाम Vs. Ito Hariom, S/O Late Sh. Manohar Lal, Ward-2(1), Village & P.O. Nakhrola, Gurgaon. Tehsil Manesar, Gurgaon. Pan No.Afuph1298A अपीलाथ" Appellant ""यथ"/Respondent

54B & 54F of the I.T. Act, 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961. All the above actions being arbitrary, erroneous and unlawful must be quashed with directions for appropriate relief.” 3. At the time of hearing permission was sought to raise the following additional grounds of appeal:- “Permission is respectfully sought for raising

MOHD. YAMEEN MUNNA,GHAZIABAD vs. ITO, WARD- 2(1), GHAZIABAD

In the result, appeal of Assessee allowed

Bench: Shri Bhavnesh Saini

54B of Rs.20,24,070/- and on the balance of Rs.22,79,930/-, assessee is liable to pay tax of long term capital gains, which have not been disclosed. The A.O. considering the above, computed the long term capital gains of Rs.18,01,265/-. 2.1. The assessee challenged the reopening of the assessment as well as addition on merit. However

RATI RAM,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54B & 54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

SATYA PAL,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54B & 54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

SATYABIR SINGH YADAV,GURGAON vs. ITO, GURGAON

In the result all the three appeals of the assessees are partly allowed, as indicated above

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadआ.अ.सं .I.T.A No. 3024/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satya Pal, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aabpy6152A A N D आ.अ.सं .I.T.A No. 3022/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Satyabir Singh, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aacpy7890A A N D आ.अ.सं .I.T.A No. 3023/Del/2017 िनधा"रण वष"/Assessment Year: 2010-11 Shri Rati Ram, Income Tax Officer, बनाम S/O. Late Maha Singh, Ward : 4 (1) Vs. Vill. & P.O. Nakhrola, Tehsil Gurgaon. Manesar, Distt. Gurgaon, Haryana – 122 001. Pan No. Aaopy3440Q अपीलाथ"/ Appellants ""थ"/ Respondents

54B & 54F of the I.T. Act 1961; 8. Charging interest u/s 234A and 234B of the Income-tax Act, 1961.” 3. At the time of hearing permission was sought to raise the following as additional grounds of appeal: "1. in assuming jurisdiction over the case without any authority of law and in derogation of the jurisdiction as originally vested with

JITENDRA BHARTI,MEERUT vs. ITO, WARD-1(3), MEERUT

Bench: Shri N.S.Saini & Shri Kuldip Singh

54B of I.T.Act, 1961. 4. That the addition made by the A.O. for Rs. 48,73,000/- on account of investment in purchase of agriculture land without any basis. 5. That the assessee has right to add, modify or delete any ground during the appeal proceeding.” 2. Briefly stated that facts necessary for adjudication of the controversy at hand

SH. RAMESH KUMAR L/H LATE SH. KUNWAR SINGH,HARYANA vs. ITO, HARYANA

The appeal is treated as allowed for statistical purposes

Bench: Smt. Beena A. Pillaia N D Dr. B.R.R. Kumarassessment Year: 2007-08 Ramesh Kumar L/H Late Sh. Ito Kunwar Singh Ward- 2 S/O. Mohan Lal Vill. Namaul Padiawas, Haryana Vs. P.O. Gurdaspur, Majra, Tehsil & Distt. Rewari Haryana

reassessment proceedings under sections 147. The Ld. CIT (A) ought to have held that in absence of necessary sanction the notice was bad in law and ought to have quashed the notice issued by the Ld. AO. 2. The Ld. CIT (A) erred in not considering that the requirement of prior sanction before initiating notice under section 147 in view

KARTAR SINGH,ROHTAK vs. ACIT, CIRCLE- 42(1), NEW DELHI

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

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 3268/Del/2019 : Asstt. Year : 2010-11 Kartar Singh, Vs Acit, C/O S.K. Bansal, Ca, Circle-42(1), 101, First Floor, Kochar Market, New Delhi-11 Jhajjar Road, Opp. Khanu Mandi, Rohtak, Haryana-12001 (Appellant) (Respondent) Pan No. Cskps5940K Assessee By : None Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 19.07.2023 Date Of Pronouncement: 05.09.2023 Order Per Dr. B. R. R. Kumar:

1) is either nil or unascertainable then the asset sold is not a Capital Asset and hence LTCG is also nil or unascertainable and not taxable u/s 45 of LT. Act. Provisions of section 45, 48, 55. 55A, 142(2A), etc. are not applicable in such cases because fair market value is not applicable under such circumstances without the option

AMAR SINGH,REWARI vs. ITO, WARD-1, REWARI

In the result, the appeal of the assessee is allowed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

section 54B and 54F, amount not utilized for the purchase of new asset up to the date of filing of return u/s 139, should 4 Amar Singh have been, deposited in bank in capital gain account scheme. The assessee has not filed return of income within the time prescribed u/s 139 of IT Act. Return was filed only

SH. DEVENDER KUMAR AGGARWAL,NEW DELHI vs. CIT, NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri Prashant Maharishidevender Kumar Aggarwal, Cit 1533, Ranu Bagh, New Delhi Delhi-Ix, New Delhi Vs. Pan:Aaapa1974F (Appellant) (Respondent)

54B of the said Act. Therefore, the view taken by Respondent No.1 in the order dated 28.11.2008 is a possible view in law and the notice issued to reopen the assessment is only on account of change of opinion. In fact in the affidavit in reply dated 19.12.2012 the Respondent No. 1 has stated that reassessment proceedings within a period

SHRI KISHAN,GURGAON vs. ITO, GURGAON

In the result, the appeals of the assessee are dismissed

Bench: Sh. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2010-11 Shri Kishan S/O Late Jagmal Vs Income Tax Officer Singh, H. No.112, Near Shiv Ward- 4 (2) Mandir, Village & P.O. Gurgaon Nakhrola, Tehsil, Manesar Distt. Gurgaon – 122001 Pan No. Aaacp0165G (Appellant) (Respondent) Assessment Year: 2010-11 Sh. Manoj Kumar Vs Income Tax Officer S/O Late Sh. Jagdish Chander Ward-2 (4) Village P & O. Nakhrola Gurgaon Tehsil Manesar Gurgaon-122001 Pan No. Atvpm1063B (Appellant) (Respondent)

54B and 54F of the IT Act, 1961; 8. Charging interest U/s.234A and 234B of the Income-tax Act, 1961. That on the facts and in the circumstances of the case and in love the LoC JA erred in confirming the following actions of the Assessing Officer 1. initiating proceedings u/s 147/148 of the income- tax Act, 1961 against

MANOJ KUMAR,GURGAON vs. ITO, GURGAON

In the result, the appeals of the assessee are dismissed

Bench: Sh. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2010-11 Shri Kishan S/O Late Jagmal Vs Income Tax Officer Singh, H. No.112, Near Shiv Ward- 4 (2) Mandir, Village & P.O. Gurgaon Nakhrola, Tehsil, Manesar Distt. Gurgaon – 122001 Pan No. Aaacp0165G (Appellant) (Respondent) Assessment Year: 2010-11 Sh. Manoj Kumar Vs Income Tax Officer S/O Late Sh. Jagdish Chander Ward-2 (4) Village P & O. Nakhrola Gurgaon Tehsil Manesar Gurgaon-122001 Pan No. Atvpm1063B (Appellant) (Respondent)

54B and 54F of the IT Act, 1961; 8. Charging interest U/s.234A and 234B of the Income-tax Act, 1961. That on the facts and in the circumstances of the case and in love the LoC JA erred in confirming the following actions of the Assessing Officer 1. initiating proceedings u/s 147/148 of the income- tax Act, 1961 against