MAHESH KUMAR,DELHI vs. ITO,WARD-68(6), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Penalty proceedings us 271(1(c) are being initiated separately for furnishing inaccurate particulars and thereby concealment of income.” 3.2. Against the above order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) unit-3, Coimbatore, deleted the addition made by the AO under section 68 of the Act in respect of LTCG claimed exempt

INCOME TAX OFFICER, WARD 3(1), DELHI, DELHI vs. ARTISTIC FINANCE PRIVATE LIMITED, DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Penalty proceedings us 271(1(c) are being initiated separately for furnishing inaccurate particulars and thereby concealment of income.” 3.2. Against the above order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) unit-3, Coimbatore, deleted the addition made by the AO under section 68 of the Act in respect of LTCG claimed exempt

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

80I-A claimed\nby the appellant as indicated in the preceding discussion.\"\n16. The Tribunal, concurred with the aforesaid findings recorded\nby the CIT (A), by taking support of the decision of a Co-ordinate\nBench of the ITAT, Mumbai, in the case of West Cost Paper Mills (P.)\nLtd. v. CIT, [2014] 52 taxmann.com 268. As regards section 80IA

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

80I-A claimed\nby the appellant as indicated in the preceding discussion.\n16. The Tribunal, concurred with the aforesaid findings recorded\nby the CIT (A), by taking support of the decision of a Co-ordinate\nBench of the ITAT, Mumbai, in the case of West Cost Paper Mills (P.)\nLtd. v. CIT, [2014] 52 taxmann.com 268. As regards section 80IA

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

80I-A claimed\nby the appellant as indicated in the preceding discussion.\"\n\n16. The Tribunal, concurred with the aforesaid findings recorded\nby the CIT (A), by taking support of the decision of a Co-ordinate\nBench of the ITAT, Mumbai, in the case of West Cost Paper Mills (P.)\nLtd. v. CIT, [2014] 52 taxmann.com 268. As regards section