LOUIS DREYFUS COMMODITIES INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conference)

6,38,95,370 and thereby sets the income of the taxpayer at Rs.6,38,95,370/-. 7 ITA No.2381/Del./2014 7. The taxpayer carried the matter before the ld. DRP by way of filing the objections which have been disposed off. Feeling aggrieved, the taxpayer has come up before the Tribunal by way of filing the present appeal

YOGESH JUNEJA,FARIDABAD vs. ACIT, CIRCLE-29(1), NEW DELHI

In the result, the Appeal filed by the assessee is allowed

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar Usi.T.A. No. 218/Del/2020 (A.Y 2015-16)

6) and (7) of section 23A sub- section (5) of section 24, section 34 A A. section 35 and section 37 of the Wealth-tax, Act, 1967 (27 of 1957) shall, with necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under subsection (1) of section 16A

M/S. ASIAN HONDA MOTOR CO. LTD.,,NEW DELHI vs. DCIT, INTL. TAXATION, NEW DELHI

The appeal of the assessee is allowed

Bench: Smt Diva Singh & Shri Prashant Maharishim/S. Asian Honda Motor Co. Dcit, Ltd., Intl Taxation, Vs. C/O. Pds Legal New Delhi Atmaram Mansion, Office No.7, First Floor, K.G. Marg, New Delhi Pan:Aaica2531P (Appellant) (Respondent)

6 of the chart which extends the date for passing of the order by 668 days which makes the time limit of passing of the order of 31.03.2013 extended to 28.01.2015. [though in the chart date mentioned by ld AR is 26.01.2015 but according to us it is 28.01.2015] The date by which the 29.11.2014 The TPO should

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CORCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, ITA Nos. 2844 to 2846/Del/2022 Mahavir Transmission Ltd. apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under

SHRI JASTINDER SINGH VEDI,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2006-07 Vs. Dcit, Circle-25(1), New Delhi Sh. Jastinder Singh Vedi, 24/55, Punjabi Bagh (West), New Delhi Pan : Aaepv4136E (Appellant) (Respondent) Appellant By S/Sh. R.S. Singhvi & Satyajit Goel, Adv. Respondent By Sh. Umesh Chand Dubey, Sr.Dr Date Of Hearing 15.05.2017 Date Of Pronouncement 19.05.2017 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against The Order Dated 24.02.2011Of Learned Cit(A)-Viii, New Delhi, Raising The Following Grounds Of Appeal: “1. The Lower Authorities Had Erred In Not Appreciating That The Plot Of Land No. A-2/204, Paschim Vihar, Delhi Measuring 167 Sq. Mtrs. Allotted By Dda In Public Auction On 11.3.2002 Was Not Comparable To The First Floor Of House No. 37, Punjabi Bagh (West), New Delhi Especially When The Ground Floor & The Second Floor Of The Said Property Belonged To Others. 2. The Lower Authorities Had Erred In Not Appreciating That The One- Third Share Of The First Floor Of House No. 37, Punjabi Bagh (West) Belonged To The Appellant Whereas Two-Third Share Of The Said Flat Belonged To His Wife & The Long-Term Capital Loss In Respect Of The Two-Third Share From The Sale Of The Said Floor Has Been Accepted By The Department.

transfer; (b) the value so adopted or assessed or assessable by the stamp valuation authority under sub-section (1) has not been disputed in any appeal or revision or no reference has been made before any other authority, court or the High Court, the Assessing Officer may refer the valuation of the capital asset to a Valuation Officer and where

SH. ANIL JAIN,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed partly

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2009-10 Vs. Dcit, Circle -5(1), New Delhi Sh. Anil Jain, B- 2/18, Vasant Vihar, New Delhi Pan : Aaipj2615C (Appellant) (Respondent)

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A of that

DCIT, NEW DELHI vs. M/S INTERARCH BUILDING PRODUCTS (P) LTD.,, NEW DELHI

The appeals of the revenue are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3259/Del/2013 : Asstt. Year : 2009-10 Ita No. 4986/Del/2014 : Asstt. Year : 2010-11 Dcit, Vs M/S Interarch Building Products (P) Circle-11(1), Ltd., Farm No. 8, Khasra No. 56/2, New Delhi Dera Mandi Road, Mandi Village, Mehrauli, New Delhi-110047 (Appellant) (Respondent) Pan No. Aaaci0106J Assessee By : Sh. M. P. Rastogi, Adv. Revenue By : Ms. Vanita R. Sharma, Cit Dr Date Of Hearing: 16.03.2021 Date Of Pronouncement: 26.04.2021

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A of that

DCIT, NEW DELHI vs. M/S. INTERARCH BUILDING PRODUCTS PVT. LTD., NEW DELHI

The appeals of the revenue are dismissed

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 3259/Del/2013 : Asstt. Year : 2009-10 Ita No. 4986/Del/2014 : Asstt. Year : 2010-11 Dcit, Vs M/S Interarch Building Products (P) Circle-11(1), Ltd., Farm No. 8, Khasra No. 56/2, New Delhi Dera Mandi Road, Mandi Village, Mehrauli, New Delhi-110047 (Appellant) (Respondent) Pan No. Aaaci0106J Assessee By : Sh. M. P. Rastogi, Adv. Revenue By : Ms. Vanita R. Sharma, Cit Dr Date Of Hearing: 16.03.2021 Date Of Pronouncement: 26.04.2021

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A of that

UMA DUTT PALIWAL PROP.,PANIPAT vs. ADDL. CIT, PANIPAT

In the result appeal of the assessee is allowed

Bench: Shri J. Sudhakar Reddy & Sh. Sudhanshu Srivastavaay: 2008-09 Uma Dutt Paliwal, Vs Addl. Cit, Prop. Paliwal Home Furnishing, Karnal. Panipat. (Appellant) (Respondent) Appellant By: Shri Gurjeet Singh, Ca Respondent By: Shri O.P.Meena, Sr. Dr

16A, clause (i) of sub-section (1) and sub- sections (6) and (7) of Section 23A, subsection (5) of Section 24, Section 34AA, Section 35 and Section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer

ITO, NEW DELHI vs. SMT. SHIMLA DEVI, NEW DELHI

In the result, we reverse the order of the learned CIT appeal and restore the order of the learned assessing officer; consequently, ground number 2 of the appeal of the revenue is allowed

Bench: Smt Beena A Pillai & Shri Prashant Maharishiito, Vs. Shimla Devi, Ward-41(3), C-29, New Multan Nagar, New Delhi New Delhi Pan: Afypd6835R (Appellant) (Respondent)

6) and (7) of section 23A, sub-section (5) of section 24, section 34AA, section 35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modi-fications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A

YANSH,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee is deemed to be allowed for statistical purposes

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri K. Narasimha Chary Shri K. Narasimha Charyshri K. Narasimha Chary Shri K. Narasimha Chary

transfer; (b) the value so adopted or assessed [or assessable] by the stamp valuation authority under sub-section (1) has not been disputed in any appeal or revision or no reference has been made before any other authority, court or the High Court, the Assessing Officer may refer the valuation of the capital asset to a Valuation officer and where

DABUR INVEST CORP,NEW DELHI vs. PRCIT-16, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] & [A.Y 2014-15]

16A which is as under: “16. Repayment of Option Price by Dabur to CUIH Dabur shall repay to CUIH the Option Price under this Agreement only under the following circumstances: If the Market Value received by Dabur for Dabur Shares (a) sold pursuant to Clauses 16.6, 16.9.2.1 or 16.9.2.2 is higher than the Subscription Price, Dabur shall repay the Option