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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

section 68 of the Act.(Page 28 – CIT(A)’s order) Case laws relied upon by the CIT(A) • CIT V Lovely Exports [2008] 216 CTR 195 (SC) • CIT V Orrisa Corporatiosn Pvt Ltd Pvt Ltd [(1986) 159 ITR 78 (SC)] • CIT V Oasis Hospitalities P. Ltd [(2011) 333 ITR 119(Delhi)] • CIT V Paras Cotton

MAHESH KUMAR,DELHI vs. ITO,WARD-68(6), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

147 notwithstanding that the reasons for such issue have not been included in the reasons recorded under sub-section 2 of section 148, the prerequisite is there should be a valid notice Admittedly, in the case on hand, the notice was held to be not sustainable. If that be so, the assessing officer cannot be stated