TaxTMI 
TaxTMI 
2025 (6) TMI 1034
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....] dated 15.09.2023 for the Assessment Year 2018-19. The assessee has also filed cross objections against the order of ld. CIT(A) dated 15.09.2023 for AY 2018-19. 2. First we take up Revenue's appeal being ITA No.3218/Del/2023. 3. With regard to first ground of appeal regarding deletion of addition of Rs. 19,51,22,12,540/- on account of sale of investment (normal provision), at the outset, ld. AR of the assessee submitted that the issue is covered in assessee's own case by Hon'ble Delhi High Court reported in 407 ITR 658(Del) and the same is placed at pages 96 to 109 of PB and the relevant conclusions are given at paras 25 to 48 at pages 104 to 108. He further submitted that Hon'ble Delhi High Court held in this case that in years ....
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....TA Nos. 5611 & 5612/Del/2018 vide order dated 08th January 2024 copy enclosed at pages 215 to 225 of PB relevant @pages 217 and 218, paras 5 and 6. (iv) In AY 2016-17 in ITA No. 6444/Del/2019 vide order dated 31st July 2023 copy enclosed at pages 227 to 231 of PB relevant @page 229, para 5. 4. Ld. DR of the Revenue relied on the orders of the authorities below, however he did not object to the aforesaid proposition of the ld. AR of the assessee. 5. Considered the rival submissions and material placed on record. We find that the issue under consideration is squarely covered by the aforesaid decisions of ITAT and Hon'ble Delhi High Court, accordingly we do not find any infirmity in the order of the ld. CIT(A) and the same is up....
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.... 24-09-2021. 7. On the other hand, ld. DR did not object to the aforesaid proposition. 8. Considered rival submissions and material placed on record. We observed that this issue is squarely covered by the aforesaid decision of ITAT and Hon'ble Delhi High Court in various assessment years in assessee's own case, accordingly we uphold the order of ld. CIT(A). Hence this ground no.2 is dismissed. 9. With regard to ground no.3 regarding deletion of addition of Rs. 10,25,94,000/- on account of provision made for Standard Assets, at the outset, ld. AR of the assessee referred to decision of ITAT in assessee's own case for AY 2010-11 in ITA No.4535/Del/2016 order dated 30-06-2021 and the copy of the order is placed at pages 133 to 165 of ....
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....tions filed by the assessee raising following grounds of appeal :- "1. That on facts and in law the CIT(A) has erred in not appreciating that the assessment order dated 18th August 2021 passed by the National Faceless Assessment Centre (hereinafter referred to as the "AO") is void ab inito and bad in law inter alia as under :- (a) Order dated 18th August 2021 is passed in violation to provisions of section 144B, and (b) Order dated 18thAugust 2021 has been passed in violation to principles of natural justice. 2. That on facts and in law the CIT(A) has erred in upholding disallowance of alleged Prior Period Expenses of Rs. 82,00,78,753/- 3. That on facts and in law the CIT(A) has erred in making d....