DCM SHRIIRAM LIMITED,NEW DELHI vs. NEAC, NEW DELHI

transfer of steam has taken though additional grounds\n\nPage | 42\n\nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds as well as admission of additional\nevidences

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

transfer of steam has taken though additional grounds\nITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 42\nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds as well as admission

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

transfer of steam has taken though additional grounds\nITA Nos.927 & 2587/Del/2022,\n704/Del/2021, 4328 & 1495/Del/2024\nPage | 42 \nof appeal be admitted and additional evidences filed in support of\nthe additional claim may deserves to be admitted in the interest of\njustice.\n44. On the other hand, Ld. CIT DR seriously objected the\nadmission of additional grounds as well as admission

DCIT, NEW DELHI vs. DCM SHRIRAM LTD, NEW DELHI

Income-tax (Appellate Tribunal) Rules, 1963: Production of\nadditional evidence before the Tribunal\n\n\"29. The parties to the appeal shall not be entitled to produce\nadditional evidence either oral or documentary before the Tribunal,\nbut if the Tribunal requires any document to be produced or any\nwitness to be examined or any affidavit to be filed to enable

ATUL KUMAR ,NEW DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

price in various investments as under :- “a) Investment in the shares of M/s Orion Packwell Pvt. Ltd: AAAC08029Q: The company has received, share premium of Rs.4.9 Crs from various entities and the same has been invested in properties located at A- 20SB, Sushant Lok, Part-1, Gurgaon and farm House No. 789/949 Village- Kadar pur , Rakba Bhondasi, The. Sohria , Gurgaon

ATUL KUMAR GUPTA,NEW DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

price in various investments as under :- “a) Investment in the shares of M/s Orion Packwell Pvt. Ltd: AAAC08029Q: The company has received, share premium of Rs.4.9 Crs from various entities and the same has been invested in properties located at A- 20SB, Sushant Lok, Part-1, Gurgaon and farm House No. 789/949 Village- Kadar pur , Rakba Bhondasi, The. Sohria , Gurgaon

DCIT CENTRAL CIRCLE -28, NEW DELHI vs. ATUL KUMAR GUPTA, NEW DELHI

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

price in various investments as under :- “a) Investment in the shares of M/s Orion Packwell Pvt. Ltd: AAAC08029Q: The company has received, share premium of Rs.4.9 Crs from various entities and the same has been invested in properties located at A- 20SB, Sushant Lok, Part-1, Gurgaon and farm House No. 789/949 Village- Kadar pur , Rakba Bhondasi, The. Sohria , Gurgaon

ACIT CENTRAL CIRCLE-28, NEW DELHI vs. RAJIV GUPTA, NEW DELHI

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

price in various investments as under :- “a) Investment in the shares of M/s Orion Packwell Pvt. Ltd: AAAC08029Q: The company has received, share premium of Rs.4.9 Crs from various entities and the same has been invested in properties located at A- 20SB, Sushant Lok, Part-1, Gurgaon and farm House No. 789/949 Village- Kadar pur , Rakba Bhondasi, The. Sohria , Gurgaon

ATUL KUMAR GUPTA,NEW DELHI vs. ACIT CENTRAL CIRCLE-28, NEW DELHI

In the result, Revenue’s appeals for AYs 2011-12 in the cases of

price in various investments as under :- “a) Investment in the shares of M/s Orion Packwell Pvt. Ltd: AAAC08029Q: The company has received, share premium of Rs.4.9 Crs from various entities and the same has been invested in properties located at A- 20SB, Sushant Lok, Part-1, Gurgaon and farm House No. 789/949 Village- Kadar pur , Rakba Bhondasi, The. Sohria , Gurgaon

PICO DEEPALI OVERLAYS CONSORTIUM,HARYANA vs. DCIT CENTRAL CIRCLE 17, DELHI

In the result, both the captioned appeals filed by the assessee are allowed

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2011-12 Pico Deepali Overlays Vs. Dcit, Central Circle-17, Consortium, C/O Mna & Co., Delhi Cas, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 Pan :Aabap1880F (Appellant) (Respondent)

transfer prices. In second round, Ld. AO has merely said that there is no need to vitiate his earlier order since it has not been set aside. In fact, TPO in order dated 27.01.2021 page nos. 73 and 74 of paper books Volume I held that the issues are appearing in order of Ld. DRP regarding TP Report mentions TNMM

PICO DEEPALI OVERLAYS CONSORTIUM (BY DEEPALI DESIGNS EXHIBITS (P.) LTD.),DELHI vs. DCIT, CENTRAL CIRCLE-17, NEW DELHI

In the result, both the captioned appeals filed by the assessee are allowed

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2011-12 Pico Deepali Overlays Vs. Dcit, Central Circle-17, Consortium, C/O Mna & Co., Delhi Cas, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 Pan :Aabap1880F (Appellant) (Respondent)

transfer prices. In second round, Ld. AO has merely said that there is no need to vitiate his earlier order since it has not been set aside. In fact, TPO in order dated 27.01.2021 page nos. 73 and 74 of paper books Volume I held that the issues are appearing in order of Ld. DRP regarding TP Report mentions TNMM

THE COMMISSIONER OF INCOME TAX vs. M/S SLOCUM INVESTMENT P LTD

undisclosed income of the Assessee Companies. 6. The second set of transactions involved sale of shares of HCL HDX This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026

ACIT, NEW DELHI vs. M/S. DEVINE INFRACON PVT. LTD., NEW DELHI

Bench: M Balaganesh, Accontant Member & Ms Madhumita Royassessment Year: 2010-11 The Assistant Vs. M/S Divine Infracon Commissioner Of Income Private Limited, Plot Tax, Central Circle-09, No. 4, Sector-13, Jhandewalan, New Delhi, Dwarka City Centre, Room No.357, Ara Centre, Dwarka, New Delhi- E-2, Jhandewalan 110075 Extension, New Delhi Pan :Aaccd4476A (Appellant) (Respondent) Assessee By Shri Salil Aggarwal, Sr, Advocate Department By Shri T James Singson, Cit, Dr

undisclosed income of books of accounts for all kinds of entries as alleged. However, the appellant group through persons connected and controlled by Shri Satish Pawa and Shri Sant Lal Aggarwal, key persons of the group and their associate companies, purchased shares of the said two companies namely M/s. Index Securities & Research Private Limited at a very low price

DCIT, CC-19, NEW DELHI vs. SATYA PRAKASH GUPTA, NEW DELHI

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

undisclosed income for concerned year. Similar submissions have been reiterated in the report dated 4.2.2021 submitted by the AO. Thus, the additions were made to total income of the appellant in respective years as per the above table. 0n the basis 0f aforesaid information received, Assessing Officer has drawn his presumptions to hold that assessee might have earned money

SATYA PRAKASH GUPTA,DELHI vs. DCIT CENTRAL CIRCLE-19, NEW DELHI

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

undisclosed income for concerned year. Similar submissions have been reiterated in the report dated 4.2.2021 submitted by the AO. Thus, the additions were made to total income of the appellant in respective years as per the above table. 0n the basis 0f aforesaid information received, Assessing Officer has drawn his presumptions to hold that assessee might have earned money

DCIT, CC-19, NEW DELHI vs. SATYA PRAKASH GUPTA, NEW DELHI

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

undisclosed income for concerned year. Similar submissions have been reiterated in the report dated 4.2.2021 submitted by the AO. Thus, the additions were made to total income of the appellant in respective years as per the above table. 0n the basis 0f aforesaid information received, Assessing Officer has drawn his presumptions to hold that assessee might have earned money

DCIT, CC-19, NEW DELHI vs. SATYA PRAKASH GUPTA, NEW DELHI

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

undisclosed income for concerned year. Similar submissions have been reiterated in the report dated 4.2.2021 submitted by the AO. Thus, the additions were made to total income of the appellant in respective years as per the above table. 0n the basis 0f aforesaid information received, Assessing Officer has drawn his presumptions to hold that assessee might have earned money

DCIT, CC-19, NEW DELHI vs. SATYA PRAKASH GUPTA, NEW DELHI

In the result, the appeals of the Revenue are dismissed as well as the appeals of the assessee are allowed

Bench: Shri N.K. Billaiya & Shri Amit Shukla

undisclosed income for concerned year. Similar submissions have been reiterated in the report dated 4.2.2021 submitted by the AO. Thus, the additions were made to total income of the appellant in respective years as per the above table. 0n the basis 0f aforesaid information received, Assessing Officer has drawn his presumptions to hold that assessee might have earned money