DCIT, NEW DELHI vs. SH. AMANDEEP SINGH SRAN, NEW DELHI

Accordingly, the appeal of the ld AO is allowed and CO of the assessee is dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing) Amandeep Singh Saran, Vs. Acit, B-53, B-1, Community Centre, Central Circle-4, Janakpuri, New Delhi New Delhi Pan: Auvps5370E (Appellant) (Respondent) Dcit, Vs. Amandeep Singh Saran, Central Circle-29, 7/73, Punjabi Bagh West New Delhi Pan: Auvps5370E

undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books of account or other documents or transactions found in the course of a search under section 132, which has— (A) not been recorded on or before

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

undisclosed income’. 51. The third question, question C, is answered in the negative; that is, against the Revenue and in favour of the Assessee. Whether the Assessee is entitled to benefit under section 10(22)/10(23C) of the Act. 52. The next issue to be considered is whether the Assessee was entitled to exemption under Section

M/S. NARSI IRON AND STEEL PVT. LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

In the result, the appeal is dismissed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

undisclosed income" means— (i) any income of the specified previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in the books of account or other documents or transactions found in the course of a search under section 132, which has— (A) not been recorded on or before

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68

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

Bench: Shri Amit Shukla & Shri Prashant Maharishi

undisclosed income of the appellant, not shown in its return of income. This comes to Rs. 1,47,00,000/-. 7.11 Since the details have been duly provided with respect to the referred companies and the additions are out of the ambit of provisions of section 68