DCIT CENTRAL CIRCLE-14, NEW DELHI vs. SH. VIJAY KUMAR SONI, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

5A)], be completed— (i) where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, section 254, section 260, section 262, section 263, or section 264 or in an order of any court in a proceeding otherwise than

PR. COMMISSIONER OF INCOME TAX-19 vs. SHRI ANKUR AGGARWAL

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within

PR. COMMISSIONER OF INCOME TAX-19 vs. SHRI ANKUR AGGARWAL

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within

PR. COMMISSIONER OF INCOME TAX-19 vs. SHRI NEERAJ JINDAL

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within

LNG SECURITIES SERVICES PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: : Shri C.M. Garg & Shri L.P. Sahu

reassessment order under Section 147 has been carried out by the AO taking it to be mistake obvious & apparent. But the AO chose not to consider these facts on an application by the Assessee on the ground that this does not get covered under Section 154. 6. However, the Hon'ble CIT(A) confirmed the addition made by the assessing

SURESH CHAND BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16 , DELHI

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

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) Issue notice to such person requiring him to furnish within

AMIT BANSAL,HARYANA vs. ACIT, CENTRAL CIRCLE-16, DELHI

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

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) Issue notice to such person requiring him to furnish within

AMIT BANSAL,HARYANA vs. ACIT CENTRAL CIRCLE-16, DELHI

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

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a) Issue notice to such person requiring him to furnish within

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

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

u/s 10A of the Act is restored to the file of the TPO/ AO, the another issues relating to corporate matters should also be decided by the TPO/ AO afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 21. As regards to the issues raised on the transfer pricing all matters

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

u/s 10A of the Act is restored to the file of the TPO/ AO, the another issues relating to corporate matters should also be decided by the TPO/ AO afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 21. As regards to the issues raised on the transfer pricing all matters

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

u/s 10A of the Act is restored to the file of the TPO/ AO, the another issues relating to corporate matters should also be decided by the TPO/ AO afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. 21. As regards to the issues raised on the transfer pricing all matters

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

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

5A, Herald House, Circle 1 (1), Bahadurshah Zafar Marg, New Delhi. New Delhi – 110 002. (PAN : AAACY4625Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saurabh Soparkar, Sr. Advocate Shri Ankit Agarwal, CA Ms. Anjali Agarwal, CA REVENUE BY : Shri G.C. Srivastava, Special Counsel Shri Kalrav Malhotra, Advocate Shri Mayank Patawari, CA Date of Hearing : On various dates and last hearing

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

reassess taking into consideration the other material in respect of completed assessments or unabated assessments, meaning thereby, in respect of completed or unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material having been found during the course of search under section 132 or requisition under section 132A of the Act. Court

ACIT, NEW DELHI vs. SH. RAJINDER KUMAR, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

reassess taking into consideration the other material in respect of completed assessments or unabated assessments, meaning thereby, in respect of completed or unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material having been found during the course of search under section 132 or requisition under section 132A of the Act. Court

RAJINDER KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

reassess taking into consideration the other material in respect of completed assessments or unabated assessments, meaning thereby, in respect of completed or unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material having been found during the course of search under section 132 or requisition under section 132A of the Act. Court

RAJINDER KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

reassess taking into consideration the other material in respect of completed assessments or unabated assessments, meaning thereby, in respect of completed or unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material having been found during the course of search under section 132 or requisition under section 132A of the Act. Court

RAJINDER KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

reassess taking into consideration the other material in respect of completed assessments or unabated assessments, meaning thereby, in respect of completed or unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material having been found during the course of search under section 132 or requisition under section 132A of the Act. Court

RAJINDER KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

reassess taking into consideration the other material in respect of completed assessments or unabated assessments, meaning thereby, in respect of completed or unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material having been found during the course of search under section 132 or requisition under section 132A of the Act. Court

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

reassess taking into consideration the other material in respect of completed assessments or unabated assessments, meaning thereby, in respect of completed or unabated assessments, no addition can be made by the Assessing Officer in the absence of any incriminating material having been found during the course of search under section 132 or requisition under section 132A of the Act. Court