OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

143(3) of the Act. Therefore, we are proceeding to adjudicate the other issue raised by the assessee which is common to all the assessment years and will have a bearing on the AY 2010-11. The seized diaries and the income arising therefrom do not belong to the assessee. 48 Another legal issue argued before us is that

OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

143(3) of the Act. Therefore, we are proceeding to adjudicate the other issue raised by the assessee which is common to all the assessment years and will have a bearing on the AY 2010-11. The seized diaries and the income arising therefrom do not belong to the assessee. 48 Another legal issue argued before us is that

OM PRAKASH JAKHOTIA,TELANGNA vs. ACIT, CC-26, NEW DELHI

The appeals of the assessee are allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

143(3) of the Act. Therefore, we are proceeding to adjudicate the other issue raised by the assessee which is common to all the assessment years and will have a bearing on the AY 2010-11. The seized diaries and the income arising therefrom do not belong to the assessee. 48 Another legal issue argued before us is that

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

143(3) - Share Capital – section 68 31,00,00,000 D R - Unexplained expenses 7,75,000 D Not challenged (alleged commission expenses) - sec 69C TOTAL 10,68,85,85,409 4. Thus, out of total addition of Rs. 10,65,22,85,409/- made u/ss. 68, 69C & 14A in the cases of the Assessees herein, additions aggregating