VIJAY AGGARWAL,DELHI vs. ITO, WARD- 48(5), NEW DELHI

In the result, all the appeals of different assessees are partly allowed

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2010-11

56(2)(vii)(c)(ii) is inapplicable. 5. It is however submitted that the assessing officer has re-opened all the assessment u/s 147 and notice u/s 148 was issued on the last date i.e. 31.03.2017 on the basis of certain information received from the DCIT, CC-09, New Delhi. In the reasons to believe, it was alleged that

M/S. CHITRAKOOT MERCHANDISE PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the Appeals filed by the Assessee stand allowed