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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

Section Regarding addition on account  That the address mentioned Resorts Pvt. 68: share capital received: Ltd. Share by assessee in letter dated  capital September 5, 2014 as “F-1- Replies filed by -Revenue’s (SC) – 10 200/13, Sec-13A, Vaishali, appellant stands Appeal crores Ghaziabad, Uttar Pradesh – corroborated by replies 201010”, notices sent at this in response to notice

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

33. For sake of completeness, attention is also invited to section 144B(8) of the Act [as relevant] which reads as “8) Notwithstanding anything contained in sub-section (1) or sub-section (2), the Principal Chief Commissioner or the Principal Director General, as the case may be, in- charge of National Faceless Assessment Centre