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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

2. Delight 2012-13 (i) Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent

DCIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

2. Refund from Universal Service Fund 310,24,68,000 3. Interest from others 11,79,09,000 4. Liquidated Damages 76,71,90,000 5. Excess provision written back 1686,63,72,000 6. Others including sale of directories, 142,90,32,000 publications, forms, waste paper, etc. 6.2. Not convinced with the explanation offered the additions were made