CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

2)/2Q13-14/453 dated ' 25.02.2014" (Emphasis added) 6.8 Further, in the said reasons, at various places reference was given of the February 2014. This goes to prove that the survey report was received by the AO in the month of February 2014 only. 6.9 In view of the above, the Appellant submits that since the survey report had been received

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

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

56(2)(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

INTERNATIONAL HOSPITAL LIMITED vs. DCIT CIRCLE 12 (2)

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

147 read with Section 144 W.P.(C) 13991/2022 21 June 2021 23 May 2022 25 July 2022 Notice under Section 148 Order under Section 148A(b) Order under Section 148A(d) and Notice under Section 148 W.P.(C) 14034/2022 27 May 2022 28 July 2022 Order under Section 148A(b) Order under Section 148A(d) and Notice under Section

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