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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section 68 the assessee had filed confirmation and bank statement the gist of which have been reproduced in the assessment order which are as under: 1. NRA Iron & Steel Pvt. Ltd. Bank: Induslnd Bank., G.K, New Delhi, A/c No. :0012-B49553-060 Rs. Date Debit Credit 22.03.2012 40,00,00,000 23.03.2012 30,00,00,000 2. Bhushan Finance

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. IMPERIAL HOUSING VENTURES P. LTD.

Accordingly, LPA 362/2020 is allowed,

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

21. Examination of witness and the issue of commissions. The provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to the issuing of commissions for examination of witnesses and documents shall, as far as may be applicable, apply in the matters of summoning and enforcing attendance of any person as witness and issuing a commission for examination