SH. AYUSH BIYANI ,GURGAON vs. ITO, WARD-1(3), GURGAON, GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganeshshri Ayush Biyani, Vs. Ito, Kalani & Co Llp, Chartered Ward-1(3), Accountants, 5Th Floor, Gurgaon Milestone Building, Gandhinagar Turn, Tonk Road, Jaipur Pan: Alrpb1245J Assessee By : Shri P. C. Parwal, Ca Revenue By: Shri Manoj Kumar, Sr. Dr Date Of Hearing 13/08/2025 Date Of Pronouncement 27/08/2025

reassessment proceedings were framed u/s 147 r.w.s. 144B of the Act on 12.03.2024. The return of income of ₹13,18,200/- was filed by the assessee. In the said return, the assessee inadvertently omitted the claim of deduction u/s 80C of the Act in the sum of ₹1,50,000/-. Accordingly, the assessee by way of additional ground before

ANIL KUMAR,GHAZIABAD vs. ITO, WARD- 1(1), GHAZIABAD

The appeal of the assessee is partly allowed for statistical purpose

Bench: Shri R. K. Panda & Ms Suchitra Kambleanil Kumar Vs Ito C/O. Saurabh Gupta & Associates, Ward-1(1) C-12/114, First Floor, D. B. Plaza, Ghaziabad R. D. C, Raj Nagar, Ghaziabad, Uttar Pradesh (Respondent) Pan: Aodpk9862P (Appellant)

reassessment order framed by Ld. AO u/s 143(3)/147, is beyond jurisdiction, bad in law and against the facts and circumstances of the case. 4. 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 making aggregate addition of Rs.3

NAND KISHORE GUPTA,NOIDA vs. ITO WARD 2(3), NOIDA

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shuklaas S.M.C.

80C amounting to Rs. 95,383/- and under section SOD of Rs. 15,000/-. The Appellant duly submitted the evidence of depositing premium before CIT(A) with submissions dated 08.10.2018. 3.6 That the Learned Assessing Officer erred in charging interest u/s 234A, 234B and 234C of the Act. Otherwise also, interest u/s 234A, 234B & 234C are not computed

KRISHAN PAL,GURGAON vs. ITO,WARD 2(2)-GURGAON, GURGAON

Appeal is allowed

Bench: Sh. Satbeer Singh Godaraita No. 139/Del/2026 : Asstt. Year: 2014-15 Krishan Pal, Vs Income Tax Officer, C/O Ca M R Sahu, Ward-2(2), House No. 651, 1St Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-22001 School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Asqpk6236J Assessee By: Sh. M. R. Sahu, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1068016367(1) Dated 27.08.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

80C claim of Rs.1,00,000/- as not accepted which stands upheld in the lower appellate discussion. It is in this factual backdrop that the assessee’s case before us is that given the fact that the faceless regime in question got notified on 29.03.2022, the faceless assessment framed in his case on 28.03.2022 is non-est in the eyes

CIT vs. TEI TECHNOLOGIES PVT LTD

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

u/s 10A should be strictly in respect of export profits of eligible undertaking. In this regard, it is submitted that the AO had reached at the figures of gross total income before computing the amount of exemption under section 10A of the Act. After setting off of the brought forward losses to the extent of assessed gross total income

CIT vs. TEI TECHNOLOGIES PVT LTD

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

u/s 10A should be strictly in respect of export profits of eligible undertaking. In this regard, it is submitted that the AO had reached at the figures of gross total income before computing the amount of exemption under section 10A of the Act. After setting off of the brought forward losses to the extent of assessed gross total income

RANBAXY LABORATORIES LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, we direct the AO to reduce the book profit u/s 115JB of the Act by the amount of reversal of the provision of Rs

Bench: Sh. I. C.Sudhir Judicialmember & Sh. Prashant Maharishia.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs Acit 12Th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi Pan No. Aaacr0127N (Appellant) (Respondent)

u/s 14A can be imputed. Furthermore,we did not find any ITA 196 Del 2013 Ranbaxy Laboratories limited V ACIT A.Y. 2008-09 Page 56 of 134 satisfaction of the AO with regard to examination of the books of account of the assesse that how disallowance already offered by assesse of Rs.3311708/- which are also certified by the tax auditor