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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

68 15 13 42,25,00,000 4,840/- 16. Supreme Placement Services Pvt. 27.03.20 2012- 143(3) 29.09.2012 Ltd. 15 13 72,43,00,000 9,73,438/- - Share capital (including bonus shares of Rs. 12,43,00,000/-) – section

M/S. CONTINENTAL DEVICE INDIA LTD.,,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, all the appeals are partly allowed

Bench: Shri N.K. Saini & Shri A.T. Varkey

section 43(1)-Copy of valuation reports are available at PB 54 to 68. 6 The case laws relied