REVELATION UNIQUE RETAIL AND MARKETING PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI, DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Revelation Unique Retail & Vs. Assistant Commissioner Of Income Marketing Private Ltd., Tax, Central Circle-3, 5A/3A, Ansari Road, Daryaganj, Delhi New Delhi Pin: 1100 02 Pan :Aaicr9933L (Appellant) (Respondent)

272A(1)(d) of the Act was passed on 3 13.12.2022. On perusal of the bank accounts of the assessed, made deposits of Rs.17,70,12,272/-. On completion of proceedings, Ld. AO vide order dated 13.03.2023 made additions of Rs.17,70,12,272/- and Rs.5,92,32,502/-. 3. Against order dated 13.03.2023 of Ld. AO, appellant/assessee filed appeal

DCIT, NEW DELHI vs. SMT. USHA SHARMA, NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Revelation Unique Retail & Vs. Assistant Commissioner Of Income Marketing Private Ltd., Tax, Central Circle-3, 5A/3A, Ansari Road, Daryaganj, Delhi New Delhi Pin: 1100 02 Pan :Aaicr9933L (Appellant) (Respondent)

272A(1)(d) of the Act was passed on 3 13.12.2022. On perusal of the bank accounts of the assessed, made deposits of Rs.17,70,12,272/-. On completion of proceedings, Ld. AO vide order dated 13.03.2023 made additions of Rs.17,70,12,272/- and Rs.5,92,32,502/-. 3. Against order dated 13.03.2023 of Ld. AO, appellant/assessee filed appeal

ANSHUL BANSAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3 , DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Ansul Bansal, Vs. Assistant Commissioner Of Income 5A/3A, Ansari Road, Daryaganj, Tax, Circle-3, New Delhi Delhi Pin: 1100 02 Pan :Auqpb8298M (Appellant) (Respondent)

272A(1)(d) of the Act was passed on 03.12.2022. The copy of the satisfaction note was provided to the assessee on 13.01.2023. As per the submissions made by the assessee, during the year under consideration the assessee has derived income from salary and other sources. On perusal of the bank accounts of the assessee and M/s Revelation Unique Retail

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

section 68 are directed to be deleted. This appeal of the assessee is partly allowed. ITA NO. 6017 DEL 2018 ASSTT. YEAR 2007-08 35. The aforesaid appeal has been filed by the assessee M/s. RMP Holding (P) Ltd. wherein the assessee has raised similar grounds viz. challenging the validity of reopening u/s 147 and addition of Rs. 1

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

section 68 are directed to be deleted. This appeal of the assessee is partly allowed. ITA NO. 6017 DEL 2018 ASSTT. YEAR 2007-08 35. The aforesaid appeal has been filed by the assessee M/s. RMP Holding (P) Ltd. wherein the assessee has raised similar grounds viz. challenging the validity of reopening u/s 147 and addition of Rs. 1

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

section 68 are directed to be deleted. This appeal of the assessee is partly allowed. ITA NO. 6017 DEL 2018 ASSTT. YEAR 2007-08 35. The aforesaid appeal has been filed by the assessee M/s. RMP Holding (P) Ltd. wherein the assessee has raised similar grounds viz. challenging the validity of reopening u/s 147 and addition of Rs. 1

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

section 68 are directed to be deleted. This appeal of the assessee is partly allowed. ITA NO. 6017 DEL 2018 ASSTT. YEAR 2007-08 35. The aforesaid appeal has been filed by the assessee M/s. RMP Holding (P) Ltd. wherein the assessee has raised similar grounds viz. challenging the validity of reopening u/s 147 and addition of Rs. 1

ITO, WARD- 20(3), NEW DELHI vs. RMP HOLDING (P) LTD., NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

section 68 are directed to be deleted. This appeal of the assessee is partly allowed. ITA NO. 6017 DEL 2018 ASSTT. YEAR 2007-08 35. The aforesaid appeal has been filed by the assessee M/s. RMP Holding (P) Ltd. wherein the assessee has raised similar grounds viz. challenging the validity of reopening u/s 147 and addition of Rs. 1

R.N. KHEMKA ENTERPRISES (P) LTD.,DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

section 68 are directed to be deleted. This appeal of the assessee is partly allowed. ITA NO. 6017 DEL 2018 ASSTT. YEAR 2007-08 35. The aforesaid appeal has been filed by the assessee M/s. RMP Holding (P) Ltd. wherein the assessee has raised similar grounds viz. challenging the validity of reopening u/s 147 and addition of Rs. 1

RMP HOLDING (P) LTD.,NEW DELHI vs. ITO, WARD- 20(3), NEW DELHI

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2007-08

section 68 are directed to be deleted. This appeal of the assessee is partly allowed. ITA NO. 6017 DEL 2018 ASSTT. YEAR 2007-08 35. The aforesaid appeal has been filed by the assessee M/s. RMP Holding (P) Ltd. wherein the assessee has raised similar grounds viz. challenging the validity of reopening u/s 147 and addition of Rs. 1

ADVANCE CHEMICALS ,DELHI vs. ACIT, CIRCLE , ROHTAK

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

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2017-18

68 of the Act. Further, the Ld. AO noticed cash deposit of Rs. 1,00,000/- during the month of December, 2016. On query, the assessee explained that during the said month cash was withdrawn from bank which in total was Rs. 1,00,000/-. The explanation of the assessee was not found to be tenable

R.A. METALS PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, DELHI

The appeal of the assessee is allowed and impugned orders dated 28

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarasstt. Year: 2017-18 R.A. Metals Private Limited Vs. Ito, S.No.3, G/F-2120 Sona Bazar, Delhi. Bhagirath Palace, Delhi 110 006. Pan Aafcr1911H (Appellant) (Respondent)

272A(1)(d) of the Act vide show cause notice dated 14.11.2019 were issued. The assessee company filed its reply dated 22.12.2019 which was not found to be credit worthy. Amount of Rs. 18,00,000/- was unexplained cash credit under section 68

GM INTERNATIONAL ,DELHI vs. AO WARD-36(1), DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar U.S

68 of the Act Rs. 54,91,025/-, addition of Rs. 1,74,35,000/- on account of unsecured loan and disallowance of interest expenses amounting to Rs. 12,38,800/-. 6. Assessee preferred an appeal before the ld. CIT(A). 7. In the meantime, pending adjudication of the appeal by the ld. CIT(A), the PCIT assumed jurisdiction

HIGHTECH CONSTRUCTION P.LTDR,NEW DELHI vs. ITO, WARD-1(3), FARIDABAD

In the result, both the Appeals of the assessee are partly

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

d) reasons recorded nowhere communicates the description of how income escapement of Rs 2.93 crores is deduced and what are the components of the same like name of share subscriber entity, amount of share subscribed, date of share subscription , mode of payment and instrument no etc for want of which reasons have become non communicative; e) reasons recorded nowhere discusses

HIGHTECH CONSTRUCTION P.LTDR,NEW DELHI vs. ITO, WARD-1(3), FARIDABAD

In the result, both the Appeals of the assessee are partly

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

d) reasons recorded nowhere communicates the description of how income escapement of Rs 2.93 crores is deduced and what are the components of the same like name of share subscriber entity, amount of share subscribed, date of share subscription , mode of payment and instrument no etc for want of which reasons have become non communicative; e) reasons recorded nowhere discusses

PARTAP SINGH,NEW DELHI vs. ACIT CIRCLE-55(1), NEW DELHI

In the result appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

D E R PER KRINWANT SAHAY, ACCOUNTANT MEMBER: The instants appeals, preferred by the assessee, are directed against separate orders, all dated 28.06.2019, passed by the learned Commissioner of Income-tax (Appeals)-38, New Delhi against the orders of assessment for A.Y. 2008-09. 2009- 10 & 2010-11. Grounds of appeal raised in all these appeals as well

PARTAP SINGH,NEW DELHI vs. ACIT CIRCLE-55(1), NEW DELHI

In the result appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

D E R PER KRINWANT SAHAY, ACCOUNTANT MEMBER: The instants appeals, preferred by the assessee, are directed against separate orders, all dated 28.06.2019, passed by the learned Commissioner of Income-tax (Appeals)-38, New Delhi against the orders of assessment for A.Y. 2008-09. 2009- 10 & 2010-11. Grounds of appeal raised in all these appeals as well

PARTAP SINGH,NEW DELHI vs. ACIT CIRCLE-55(1), NEW DELHI

In the result appeals of the assessee in ITA Nos

Bench: Shri Mahavir Singh & Shri Krinwant Sahay

D E R PER KRINWANT SAHAY, ACCOUNTANT MEMBER: The instants appeals, preferred by the assessee, are directed against separate orders, all dated 28.06.2019, passed by the learned Commissioner of Income-tax (Appeals)-38, New Delhi against the orders of assessment for A.Y. 2008-09. 2009- 10 & 2010-11. Grounds of appeal raised in all these appeals as well