GUPTA CITI SHELTERS LTD. vs. COMMISSIONER OF INCOME TAX NEW DELHI

Appeals of the assessee are allowed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

68 which have not been controverted by the AO. He followed the decisions of - Divine Leasing (supra) and Lovely Exports (P) Ltd. ,_ (supra) and deleted the additions. He also held in Para 4.2 ITA No.972 of 2009 Page 49 of 58 (a) that the AO has not brought anything on record to dispute the facts/details filed by the appellant

INFOMEDIARY INDIA PVT LTD vs. COMISSIONER OF INCOME TAX

Appeals of the assessee are allowed

68 which have not been controverted by the AO. He followed the decisions of Divine Leasing (supra) and Lavely Exports (P) Ltd. (supra) and deleted the additions. He also held in Para 4.2 ITA No.972 of 2009 Page 49 of 58 2011:DHC:12104-DB & 61_. (a) that the Ao has not brought anything .on record to dispute the facts/details

INFOMEDIARY INDIA PVT LTD vs. COMMISSIONER OF INCOME TAX

Appeals of the assessee are allowed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

68 which have not been controverted by the AO. He followed the decisions of Divine Leasing (supra) and Lavely Exports (P) Ltd. (supra) and deleted the additions. He also held in Para 4.2 ITA No.972 of 2009 Page 49 of 58 & 61_. (a) that the Ao has not brought anything .on record to dispute the facts/details filed by the appellant

COMMISSIONER OF INCOME TAX-III vs. SHAM MOHAN PVT LTD

Appeals of the assessee are allowed

68 which have not been controverted by the AO. He followed the decisions of Divine Leasing (supra) and Lavely Exports (P) Ltd. (supra) and deleted the additions. He also held in Para 4.2 ITA No.972 of 2009 Page 49 of 58 2011:DHC:12088-DB & 61_. (a) that the Ao has not brought anything .on record to dispute the facts/details

CIT vs. JH FINVEST PVT LTD

Appeals of the assessee are allowed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

68 which have not been controverted by the AO. He followed the decisions of Divine Leasing (supra) and Lavely Exports (P) Ltd. (supra) and deleted the additions. He also held in Para 4.2 ITA No.972 of 2009 Page 49 of 58 & 61_. (a) that the Ao has not brought anything .on record to dispute the facts/details filed by the appellant

COMMISSIONER OF INCOME TAX vs. VIJAY FOILS P.LTD.

Appeals of the assessee are allowed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

68 which have not been controverted by the AO. He followed the decisions of Divine Leasing (supra) and Lavely Exports (P) Ltd. (supra) and deleted the additions. He also held in Para 4.2 ITA No.972 of 2009 Page 49 of 58 & 61_. (a) that the Ao has not brought anything .on record to dispute the facts/details filed by the appellant

CIT vs. LAXMAN INDUSTRIAL RESOURCES LTD

Appeals of the assessee are allowed

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

68 which have not been controverted by the AO. He followed the decisions of Divine Leasing (supra) and Lavely Exports (P) Ltd. (supra) and deleted the additions. He also held in Para 4.2 ITA No.972 of 2009 Page 49 of 58 & 61_. (a) that the Ao has not brought anything .on record to dispute the facts/details filed by the appellant

COMMISSIONER OF INCOME TAX vs. VIJAY FOILS P.LTD.

Appeals of the assessee are allowed

68 which have not been controverted by the AO. He followed the decisions of Divine Leasing (supra) and Lavely Exports (P) Ltd. (supra) and deleted the additions. He also held in Para 4.2 ITA No.972 of 2009 Page 49 of 58 2011:DHC:12058-DB & 61_. (a) that the Ao has not brought anything .on record to dispute the facts/details

VISHAL KASHYAP,NEW DELHI vs. ITO, WARD-39(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held

PREM RATTAN GUPTA,NEW DELHI vs. ITO, WARD-39(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held

KAMLESH RANI,NEW DELHI vs. ITO, WARD-39(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

Bench: Shri H.S. Sidhuay: 2014-15 Smt. Kamlesh Rani, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Alpr0483C) (Appellant) (Respondent) Ay: 2014-15 Vishal Kashyap, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Bmypk9851L) (Appellant) (Respondent) Ay: 2014-15 Prem Rattan Gupta, Vs. Ito, Ward 39(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaepg5856G) (Appellant) (Respondent)

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held

ACIT, CIRCLE-30(1), NEW DELHI vs. BHUSHAN KUMAR JAIN, NEW DELHI

In the result, the appeal of the revenue is allowed

64 taxmann.com 329 (Del.) that "What, thus, transpires from the above discussion is that while Section 106 of the Evidence Act limits the onus of the Assessee to the extent of his proving the source from which he has received the cash credit, Section 68

NASEEM SAAD,NEW DELHI vs. ITO, WARD-46(5), NEW DELHI

In the result, all the 04 appeals of all the above assessee are partly

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held

NASEEM ZAFAR,NEW DELHI vs. ITO, WARD-46(3), NEW DELHI

In the result, all the 04 appeals of all the above assessee are partly

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held

NAZIA ZAFAR,DELHI vs. ITO, WARD- 46(3), NEW DELHI

In the result, all the 04 appeals of all the above assessee are partly

Bench: Shri H.S. Sidhuay : 2014-15 Nazia Zafar, Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaipz25398) (Appellant) (Respondent) Ay: 2015-16 Naseem Zafar Vs. Ito, Ward 46(3), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aaapz2495G) (Appellant) (Respondent) Ay: 2015-16 Vs. Naseem Saad Ito, Ward 46(5), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aarps3364A (Appellant) (Respondent) Ay: 2015-16

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held

AMITABH BANSAL,DELHI vs. ITO, WARD- 46(4), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held

ANJUL BANSAL,DELHI vs. ITO, WARD- 46(4), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held

DAYA BANSAL,DELHI vs. ACIT, CIRCLE- 48(1), NEW DELHI

In the result, all the 03 appeals of the assessees are partly allowed

Bench: Shri H.S. Sidhuay: 2015-16 Amitabh Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Actpb6786D) (Appellant) (Respondent) Ay: 2015-16 Anjul Bansal, Vs. Ito, Ward 46(4), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Allpb6364J) (Appellant) (Respondent) Ay: 2015-16 Daya Bansal, Vs. Ito, Ward 48(1), C/O Kapil Goel, Advocate, New Delhi F-26/124, Sector-7, Rohini, Delhi (Pan: Aalpb6363R) (Appellant) (Respondent) Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. S.L. Anuragi, Sr. Dr.

section 68 of the act or to annul the assessment order itself. On careful perusal of the decision of the Hon‘ble Supreme Court, it is noted that such direction were given by the Hon‘ble Supreme Court in the case of writ petition filed by the assessee before the Hon‘ble High Court and therefore Supreme Court held