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« Engineering Analysis Centre Of Excellence Private Limited... | Gurudwara Kalgidhar Singh Sabha, R.K. Puram, Sector-6, Delhi... » |
M/s. M.L. Singhi & Associates (P) Ltd., Brahmaputra House, A-7, NH-8, Mahipalpur Crossing, Mahipalpur, New Delhi Vs. The Deputy Commissioner of Income Tax, Central Circle-17, New Delhi. |
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February, 26th 2021 |
Both the appeals by the Assessee are directed against the different Orders of the Ld. CIT(A)-35, New Delhi, Dated 27.03.2017, for the A.Ys. 2009-2010 and 2010-2011.
We have heard the Learned Representatives of both the parties through video conferencing and perused the material on record.
In both the appeals assessee challenged the addition of Rs.6.70 crores and Rs.9.60 crores respectively under section 68 of the I.T. Act, 1961 on account of unexplained share capital / premium. Learned Representatives of both the parties mainly argued in A.Y. 2009-2010 and have submitted that the issue is same in A.Y. 2010-2011 also and documentary evidences and facts are identical. Therefore, the Order in A.Y. 2009-2010 may be followed in A.Y. 2010-2011. We, therefore, proceed to decide the appeal of assessee for the A.Y. 2009-2010 as under :
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