THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Transfer Pricing Officer passed under sub-section (3) of section 92CA; and [(ii) any non-resident not being a company, or any foreign company.] Time limit for completion of assessment, reassessment and recomputation. 153. (1) No order of assessment shall be made under section 143 or section 144 at any time after the expiry of twenty-one months from

DCIT CENTRAL CIRCLE-14, NEW DELHI vs. SH. VIJAY KUMAR SONI, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

Transfer Pricing Officer is received by him.] (6) Nothing contained in sub-sections (1) 50[, (1A)] and (2) shall apply to the following classes of assessments, reassessments and recomputation which may, subject to the provisions of 51[sub-sections (3), (5) and (5A)], be completed— (i) where the assessment, reassessment or recomputation is made on the assessee or any person

BIJAY KUMAR SONI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

Transfer Pricing Officer is received by him.] (6) Nothing contained in sub-sections (1) 50[, (1A)] and (2) shall apply to the following classes of assessments, reassessments and recomputation which may, subject to the provisions of 51[sub-sections (3), (5) and (5A)], be completed— (i) where the assessment, reassessment or recomputation is made on the assessee or any person

DCIT CENTRAL CIRCLE-27, NEW DELHI vs. ANAND KUMAR CHAURASIA , NEW DELHI

In the result, appeal filed by the Revenue is dismissed, and C

Bench: Shri Mahavir Singh & Shri S Rifaur Rahman

transferred from PCIT-10, Central Circle-9 and accordingly this case was assigned to DCIT, Central Circle, Delhi dated 10.12.2020. 3 ITA No.- 1481/D/2022 & C.O. No. 1/D/2024 Anand Kumar Chaurasia Accordingly, in consequent to search U/s 132 of the Act, notice U/s 153A of the Act was issued on 19.03.2021. In consequent to notice issued U/s 153A

ANOOP JAIN HUF,DELHI vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE - 1 , NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

transferred under section 153C, cannot be elevated to incriminating material against the assessee. Investigation reports or quasi-judicial orders passed after the search also cannot fill the void. Settled Law/Precedents in support: 21. For unabated years, Abhisar Buildwell (SC, 2023) and Kabul Chawla (Del HC, 2016) hold that additions are permissible only if incriminating material is found in the assessee

RITU JAIN,DELHI vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CC - 1 , NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

transferred under section 153C, cannot be elevated to incriminating material against the assessee. Investigation reports or quasi-judicial orders passed after the search also cannot fill the void. Settled Law/Precedents in support: 21. For unabated years, Abhisar Buildwell (SC, 2023) and Kabul Chawla (Del HC, 2016) hold that additions are permissible only if incriminating material is found in the assessee

ANOOP JAIN,DELHI vs. JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE - 1, NOIDA , NOIDA

In the result, appeal of the assessee is allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2013-14] Ritu Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1 Market, New Delhi-110001 Noida Pan-Aampj9586C Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aadpj2136K Appellant Respondent [Assessment Year : 2013-14] Anoop Jain Huf Vs Jcit (Osd) No.11, Barbar Lane, Bengali Central Circle-1, Market, New Delhi-110001 Noida Pan-Aaaha6321A Appellant Respondent Appellant By Shri S.K.Tulsian, Adv. & Shri Bhoomija Verma, Adv. Respondent By Shri Mahes Kumar, Cit Dr Date Of Hearing 03.09.2025 Date Of Pronouncement 29.10.2025 Order

transferred under section 153C, cannot be elevated to incriminating material against the assessee. Investigation reports or quasi-judicial orders passed after the search also cannot fill the void. Settled Law/Precedents in support: 21. For unabated years, Abhisar Buildwell (SC, 2023) and Kabul Chawla (Del HC, 2016) hold that additions are permissible only if incriminating material is found in the assessee

YORK TECH PVT. LTD.,NEW DELHI vs. DCIT CIRCLE-25(1), NEW DELHI

The appeal of the assessee is allowed

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

Transfer Pricing Officer- TPO under section 92CA could be invalid and bad in law." b. M/s. Bhartia-SMSIL (JV) v. ITO, "9. We see no reasons to take any other view of the matter than the view so taken by the Division Bench of the Tribunal in the case of Swastik Coal Corporation Pvt. Ltd (Supra vide order dated

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

PRAKASH INDUSTRIES LTD.,NEW DELHI vs. ACIT, CC- 30,, NEW DELHI

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD., HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks

ACIT, CENTRAL CIRCLE- 30, NEW DELHI vs. PARKASH INDUSTRIES LTD, HISAR

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

132A of the act, itis evident that the object of the section is to bring to tax the undisclosed income which is foundduring the course of or pursuant to the search or requisition. however, instead of the earlierregime of block assessment whereby, it was only the undisclosed income of the block periodthat was assessed, section 153A of the act seeks