ACIT CC-14, DELHI vs. DELHI SPOT BULLION TRADING CO. PVT. LTD. , DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

6. There is another dimension to this issue. The Assessing Officer made addition of Rs. 22.06 lacs u/s 68 of the Act, which contemplates 17 Delhi Spot Bullion Trading Co. Pvt. Ltd. the making of addition where any sum found credited in the books of the assessee is not proved to the satisfaction of the A.O. It is only when

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

6. Kasper Information Technology 2012-13 143(3) Pvt. Ltd. 46,00,00,000 D R - Share Capital – section 68 92,00,000 Fresh A - Alleged Undisclosed addition Commission Income [added made by by C.I.T (A)] C.I.T (A) Sl. Name of the Assessee & A.Y Asst. Quantum of Confirmatio Appeal before No. nature of addition made by Order Addition