Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@

Section 143Section 143(3)Section 153Section 153ASection 51Section 68

DCIT, New Delhi vs. Shri Iqbal Chand Khurana Through Legal Heir Ms. Anu Khurana, New Delhi

In the result, appeal of the Revenue dismissed

ITA 2798/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Aug 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri R.K. Panda

For Appellant: Shri Ashok Khurana, C.AFor Respondent: Shri J.K. Mishra, CIT-D.R

Vinod Kumar Yadav, Gurgaon vs. ITO, Ward- 4(4), Gurgaon

In the result appeal of the assessee is allowed

ITA 2640/DEL/2018[2013-14]Status: DisposedITAT Delhi27 May 2019AY 2013-14

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2013-14

For Appellant: Shri Ved Jain, Advocate, CAFor Respondent: Smt. Rinko Singh, Addl. CIT(DR)

Section 143(3)Section 54

Bipin J Sampat, Mumbai vs. ITO 12(2)(4), Mumbai

In the result, appeal filed by the assessee is partly allowed for statistical purpose

ITA 684/MUM/2017[2011-12]Status: DisposedITAT Mumbai10 Apr 2019AY 2011-12

Bench: Shri Sandeep Gosain & Shri G. Manjunatha, Assessment Year: 2011-12 Bipin J Sampat, Ito-17(1)(2), 11A, 1St Floor, Vatsa House, R. No.114, 1St Floor, बनाम/ S.A. Barelvi Road, Aayakar Bhavan, Vs. Fort, M. K. Road, Mumbai-400020 Mumbai-400001 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aedps2760N

Section 41(1)

ACIT, New Delhi vs. Shri Ashwani Khurana, New Delhi

ITA 2799/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Feb 2019AY 2010-11

Bench: Shri Kuldip Singh & Shri B.R.R. Kumar

For Appellant: Sh. Ashok Khurana, AdvFor Respondent: Shri Nedhi Srivastava, CIT- DR

Section 10(34)Section 14A

Income Tax Officer, Ward-2-2, Jaipur vs. M/S Sukh Sagar Enclave, Jaipur

In the result, appeal of the revenue is dismissed

ITA 1116/JPR/2018[2014-15]Status: DisposedITAT Jaipur11 Jan 2019AY 2014-15

For Appellant: Shri P.C. Parwal (C.A)For Respondent: Shri Varinder Mehta (CIT-DR) fu/kZkfjrh dh vksj ls@

Section 37(1)

Smt. Asha H. Gundesha, Pune vs. Deputy Commissioner of Income-Tax, Circle - 7, Pune

In the result appeal of the assessee is allowed

ITA 380/PUN/2018[2013-14]Status: DisposedITAT Pune20 Dec 2018AY 2013-14

Bench: Shri R.S. Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri V.L. JainFor Respondent: Shri Sudhendu Das

Section 142(1)Section 51Section 54F

ACIT, Circle- 50(1), New Delhi vs. Deepa Kapoor, Gurgaon

In the result, both the appeals are allowed for statistical purposes

ITA 6035/DEL/2018[2012-13]Status: DisposedITAT Delhi13 Nov 2018AY 2012-13

Bench: Shri G.D. Agrawal & Shri K. Narasimha Charyassessment Year: 2012-2013 Deepa Kapoor, Vs. Acit, 5, Arjun Marg, Dlf Circle-50(1), Phase-1, New Delhi. Gurgaon (Haryana). Pan: Abgpk6496F Assessment Year: 2012-2013 Acit, Vs. Deepa Kapoor, Circle-50(1), 5, Arjun Marg, Dlf New Delhi. Phase-1, Gurgaon (Haryana). Pan: Abgpk6496F (Appellant) (Respondent) Assessee By : Shri Raj Kumar Gupta, Ca Shri P. Roy Chaudhary, Advocate Revenue By : Ms Ashima Neb, Sr.Dr Date Of Hearing : 31.10.2018 Date Of Pronouncement : 13.11.2018 Order Per Bench: Challenging The Order Dated 22.05.2017 Passed In A.No.198/2016-17 By The Cit(A)-17, New Delhi, Both The Assessee

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Ms Ashima Neb, Sr.DR

Section 133Section 143(3)Section 263Section 68

Deepa Kapoor, Gurgaon vs. ACIT, Circle- 50(1), New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 4318/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Nov 2018AY 2012-13

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Ms Ashima Neb, Sr.DR

Section 133Section 143(3)Section 263Section 68

The ACIT, Circle-1(2), Surat vs. M/S. Shiv Krishna Exports, Surat

In the result, appeal of the Revenue is dismissed

ITA 3220/AHD/2015[2012-13]Status: DisposedITAT Surat25 Jul 2018AY 2012-13

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita No.3220/Ahd/2015/Srt िनधा"रणवष"/ Assessment Year: 2012-13 Asst. Commissioner Of Income Tax, Vs. M/S. Shiv Krishna Exports, Circle-1(2), Unit No.166, Plot No.266, Surat. Surat Special Economic Zone, Sachin, Surat – 394 230. [Pan:Abvfs 3111L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरसे/ Assessee By : Shri Sanjay Choksi, C.A ""थ"कीओरसे /Revenue By : Shri Dileep Kumar, Sr. D.R सुनवाईकीतारीख/Date Of Hearing : 05-07-2018 घोषणाकीतारीख /Date Of Pronouncement : 31-07-2018 आदेश/Order Perc.M.Garg: Thisappeal Has Been Filed By The Revenue Directed Against Theorder Of Commissioner Of Income Tax (Appeals)-Ii, Surat (‘Cit(A)’ For Short) Dated 18.08.2015 For The Assessment Year (A.Y) 2012-13. 2. The Grounds Raised By The Revenue Read As Follows: 1. On The Fact & Circumstances Of The Case & In Law, The Learned Cit(A)-Ii, Surat Has Erred In Considering The Trading Turnover In The Form Of Import Of Goods For The Purpose Of Re-Export To The Tune Of Rs. 46,97,22,004/-.

For Appellant: Shri Sanjay Choksi, C.A ""For Respondent: Shri Dileep Kumar, Sr. D.R

Section 10ASection 2Section 51

Anack Sales Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 5771/DEL/2014[2007-08]Status: DisposedITAT Delhi26 Oct 2017AY 2007-08

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2007-08 Vs. Acit, Circle-1(1), New Delhi M/S. Anack Sales Pvt. Ltd., D- 122, Defence Colony, New Delhi Pan : Aagca1214M (Appellant) (Respondent) Appellant By Sh. R.S. Ahuja, Ca Respondent By Sh. Sandip Kumar Mishra, Sr.Dr Date Of Hearing 09.10.2017 Date Of Pronouncement 26.10.2017 Order Per O.P. Kant, A.M.:

Section 143(1)Section 143(3)Section 147Section 148Section 51Section 68