KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

natural justice. Sl. Name of the A.Y GROUNDS TAKEN BY THE ASSESSEE BEFORE THE HON’BLE No. Assessee & ITA ITAT No. Ground challenging the Other Grounds upholding of addition u/s 68 on account of Share Capital/ Share Premium and/or Loans & Advances 5. Kasper Information 2013-14 Ground 1: NA Technology Pvt. Ld. C.I.T(A) was not Ltd. justified to uphold

PREM RATTAN GUPTA,NEW DELHI vs. ITO, WARD-39(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

natural justice stand violated and the additions made under section 68 therefore are unsustainable in the eye of law and we hereby