SRI JAGDISH PRASAD SHARMA,NEW DELHI vs. ITO, GHAZIABAD

The appeal of the assessee is dismissed

Bench: Shri Prashant Maharishi & Shri K.N.Charysri Jagdish Prasad Sharma, Vs. Ito, C/O. Mr. Sandeep Bhatnagar, Ward-1(3), Flat No. 12, 2Nd Floor, Sheel Tara Ghaziabad House, 4866/24, Ansari Road, Darya Ganj, New Delhi Pan: Azpps2130R (Appellant) (Respondent)

4 and Answer to Question No. 2 at page 5, Mr, Shri Chand has confirmed that he had entered into an agreement with the assessee for purchase of agricultural land and paid the amount to the assessee and also mentioned the purpose for which such agreement was entered. c. Mr. Likhi Ram (Brother of Assessee) As Per Answer to Question

COMMISSIONER OF INCOME TAX

249(4)(b). This is mandatory. This requirement has not been complied with. 24. However, we would not like to decide and dispose of the appeals on the present reasoning, in view of the questions of law that have been admitted above, which are on a different aspect. We have referred to the said Section as to clarify

COMMISSIONER OF INCOME TAX (CENTRAL)-I vs. SHRI SURESH NANDA

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

249 : (2010) 3 SCC (Cri) 814] where this Court observed: (SCC pp. 258-59, paras 21-24) “21. The answers by an accused under Section 313 CrPC are of relevance for finding out the truth and examining the veracity of the case of the prosecution. … 22. As already noticed, the object of recording the statement of the accused under

DAIKIN AIRCONDITIONING INDIA PVT LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

249 : (2010) 3 SCC (Cri) 814] where this Court observed: (SCC pp. 258-59, paras 21-24) “21. The answers by an accused under Section 313 CrPC are of relevance for finding out the truth and examining the veracity of the case of the prosecution. … 22. As already noticed, the object of recording the statement of the accused under

COMMISSIONER OF INCOME TAX -XI vs. AMIT MALHOTRA

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

249 : (2010) 3 SCC (Cri) 814] where this Court observed: (SCC pp. 258-59, paras 21-24) “21. The answers by an accused under Section 313 CrPC are of relevance for finding out the truth and examining the veracity of the case of the prosecution. … 22. As already noticed, the object of recording the statement of the accused under

PR. CIT CENTRAL-1 vs. AMRAPALI GRAND

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

249 : (2010) 3 SCC (Cri) 814] where this Court observed: (SCC pp. 258-59, paras 21-24) “21. The answers by an accused under Section 313 CrPC are of relevance for finding out the truth and examining the veracity of the case of the prosecution. … 22. As already noticed, the object of recording the statement of the accused under

PR. COMMISSIONER OF INCOME TAX-2 vs. BHARTI AIRTEL LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

249 : (2010) 3 SCC (Cri) 814] where this Court observed: (SCC pp. 258-59, paras 21-24) “21. The answers by an accused under Section 313 CrPC are of relevance for finding out the truth and examining the veracity of the case of the prosecution. … 22. As already noticed, the object of recording the statement of the accused under

COMMISSIONER OFINCOME TAX(CENTRAL)-II vs. SPN MILK PRODUCTS INDUSTRIES PVT. LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

249 : (2010) 3 SCC (Cri) 814] where this Court observed: (SCC pp. 258-59, paras 21-24) “21. The answers by an accused under Section 313 CrPC are of relevance for finding out the truth and examining the veracity of the case of the prosecution. … 22. As already noticed, the object of recording the statement of the accused under

COMMISSIONER OF INCOME TAX-(CENTRAL)-I vs. SIDDHARATH SAREEN

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

249 : (2010) 3 SCC (Cri) 814] where this Court observed: (SCC pp. 258-59, paras 21-24) “21. The answers by an accused under Section 313 CrPC are of relevance for finding out the truth and examining the veracity of the case of the prosecution. … 22. As already noticed, the object of recording the statement of the accused under

THE COMMISSIONER OF INCOME TAX-II vs. JUBLIANT OIL & GAS PVT.LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

249 : (2010) 3 SCC (Cri) 814] where this Court observed: (SCC pp. 258-59, paras 21-24) “21. The answers by an accused under Section 313 CrPC are of relevance for finding out the truth and examining the veracity of the case of the prosecution. … 22. As already noticed, the object of recording the statement of the accused under

BAL KISHAN TYAGI,NOIDA vs. ITO, WARD- 1(2), NOIDA

In the result, the appeal of the assessee is allowed for

Bench: Shri Kul Bharat[Assessment Year : 2010-11] Vs Ito, Bal Kishan Tyagi, Vill.-Sultanpur, Post-Gejha, Ward-1(2), Sector-128, Noida, Noida. Uttar Pradesh-201308 Pan-Afept3019H Appellant Respondent Appellant By None Respondent By Sh. Om Parkash, Sr.Dr Date Of Hearing 20.01.2022 Date Of Pronouncement 09.03.2022 Order Per Kul Bharat, Jm : This Appeal Filed By The Assessee For The Assessment Year

68 of The Act. 3) That without prejudice to the above contentions, on facts of the case and in law, the assessment made is illegal since: a) Mandatory notice/assessment should be issued/made by his jurisdiction officer, i.e. Ward 5(1)(2) but in hurry, it is issued byWard-1(2), Noida. b) As the jurisdiction over the assessee was different

VIJAY AGGARWAL,DELHI vs. ITO, WARD- 48(5), NEW DELHI

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

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2010-11

4), however, the contract can be revoked before its acceptance is complete or acceptance may be revoked before the communication of acceptance is complete as against the acceptor but not afterwards (Section 5). It is submitted that in the present case both the parties have signed the agreement on 15.09.2009 and so, Section 5 of Indian Contract

ITO, WARD- 22(2), NEW DELHI vs. SAIVI FINANCE PVT. LTD., DELHI

In the result, the appeal of the Revenue is treated as allowed for statistical purposes

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16

249, 10-B, 1st Floor, C.R. Building, I.P. Estate, DDA SFS Pocket-A, New Delhi Mayur Vihar, Phase-III, PAN AAACS1226P Delhi – 110 096 (Appellant) (Respondent) Assessee by: Shri Kapil Goel, Advocate Department by : Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing 07/12/2023 Date of 26/02/2024 pronouncement O R D E R PER ASTHA CHANDRA, JM The appeal filed

SHRI JANAK GOEL,GURGAON vs. DCIT, NEW DELHI

In the result all, the grounds of appeal raised in the appeal memo as well as the additional ground raised by the assessee are dismissed

Bench: Shri Prashant Maharishi & Shri K.N.Chary

4. The assessee submitted that appellant has submitted the main ground of appeal, thorough oversight this ground could not be raised. He stated that subject matter of the additional ground has already been taken up in the assessment proceedings and the first appellate proceedings. The facts of additional grounds of appeal are already there in the other grounds of appeal

HIMALAYAN DAIRIES PVT. LTD.,DELHI vs. ITO, WARD- 11(3), NEW DELHI

Bench: Ms Suchitra Kamble & Shri Prashant Maharishihimalayan Dairies Pvt. Ltd, Vs. Ito, Flat No. 10, C-1/2, Model Town, Ward-11(3), New Delhi New Delhi Pan: Aaach0252J (Appellant) (Respondent)

249 ITR 216.” 3. The assessee has raised the following additional grounds of appeal:- “1. That the learned AO and the CIT (A) erred on facts and on law wherein invoking the provisions of section 68 in the present set of transactions wherein no actual amount of money was ever received by the assessee while conducting the transaction during

XL INDIA BUSINESS SERVICES PVT. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri R.K. Panda & Shri Amit Shukla

249/- interest income earned from short term fixed deposits by considering the same as income from other sources 2. Addition to “interest on short-term fixed deposits’ on 1,02,261 account of reconciliation with TDS certificates and taxing it as ‘Income from Other Sources’. 3. Reduction in deduction claimed under section

MR. INDER PAL SINGH WADHAWAN,NEW DELHI vs. JCIT, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

4 of 59 5. Ld DR submitted that this ground of appeal is identical to the grounds of appeal on the similar issue in case of Vardaan Fashion for AY 2007-08. He further submitted that nature of addition, parties involved, the alleged modus operandi and all other features of the addition are same except the amount of addition. Therefore

ACIT, NEW DELHI vs. SH. INDERPAL SINGH WADHAWAN, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

4 of 59 5. Ld DR submitted that this ground of appeal is identical to the grounds of appeal on the similar issue in case of Vardaan Fashion for AY 2007-08. He further submitted that nature of addition, parties involved, the alleged modus operandi and all other features of the addition are same except the amount of addition. Therefore

MR. INDER PAL SINGH WADHAWAN,NEW DELHI vs. ACIT, NEW DELHI

In the result ground No. 2 of the appeal of the assessee is allowed

Bench: I.C.Sudhir & Shri Prashant Maharishiinder Pal Singh Wadhawan, Jcit, E/1/7, Ii Nd Floor, East Patel Vs. Circle-33, Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, E/1/7, Ii Nd Floor, Vs. 15Th Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, New Delhi Pan: Aarps6904L (Appellant) (Respondent) Inder Pal Singh Wadhawan, Acit, E/1/7, Ii Nd Floor, East Patel Circle-33, Vs. Nagar, New Delhi New Delhi Pan: Aarps6904L (Appellant) (Respondent) Acit, Inder Pal Singh Wadhawan, Circle-33(1), Room No.1505, 15Th E/1/7, Ii Nd Floor, Vs. Floor, Dr. Shyama Prasad East Patel Nagar, New Delhi Mukherjee Civil Centre, Pan: Aarps6904L New Delhi (Appellant) (Respondent)

4 of 59 5. Ld DR submitted that this ground of appeal is identical to the grounds of appeal on the similar issue in case of Vardaan Fashion for AY 2007-08. He further submitted that nature of addition, parties involved, the alleged modus operandi and all other features of the addition are same except the amount of addition. Therefore