ITAT Delhi Bench

AMAN GHAI LEGAL HEIR OF LATE SH ANIL KUMAR GHAI,DELHI vs INCOME TAX OFFICER, WARD 51(1), DELHI, DELHI

OM PRAKASH, HUF,JHAJJAR vs ITO WARD -3, ROHTAK

SHRI VIKAS AWASTHY (Judicial Member)

THE GREAT GETSBY CLUB OF INDIA,DELHI vs ITO WARD 2(3), DELHI

the First Appellate Authority. The CIT(A) sought remand report from the AO but no finding was given by the CIT(A) on the issue. The fact that the notice u/s.148 of the Act dated 19.01.2016 was issued prior to seeking approval from the Competent Authority and recording of reasons is unrebutted. Thus, it is evident that on the date of issuance of notice u/s.148 of the Act, the AO had no subjective satisfaction or reasons to reopen assessment. The assessment cannot be reopened without there be

ACIT, CIRCLE - 34(1), DELHI, CIVIC CENTRE, NEW DELHI vs GURKIRAT BPO SERVICES LLP, DELHI

NEERAJ SHARMA,DELHI vs ITO WARD-50(1), DELHI

him and, therefore, prayed in the interest of justice the matter may be restored to the file of the AO for examining these evidences and complete the assessment afresh. The Ld. Counsel for the assessee also made following synopsis of arguments :-

NEERAJ SHARMA,DELHI vs ITO WARD-50 (1), DELHI

SHRI C.N. PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, DELHI vs APOORVA LEASING FINANCE AND INVESTMENT COMPANY LTD., DELHI

SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

INCOME TAX OFFICER, DELHI vs OM PRAKASH SHARMA, DELHI

him and, therefore, prayed in the interest of justice the matter may be restored to the file of the AO for examining these evidences and complete the assessment afresh. The Ld. Counsel for the assessee also made following synopsis of arguments :-

DECENT SECURITIES (P) LTD,DELHI vs PR, CIT DELHI-1, DELHI

SHRI M. BALAGANESH (Accountant Member), MS MADHUMITA ROY (Judicial Member)

UMRI POOPH PRATAPPUR TOOLLWAY PRIVATE LIMITED,DELHI vs ACIT, CIRCLE 25(1), DELHI

SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

RATIONAL BUSINESS CORPORATION PVT LTD,SONIPAT vs DCIT,CIRCLE-19(1), DELHI

SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI (Accountant Member)

RATIONAL BUSINESS CORPORATION PVT LTD,SONIPAT vs DCIT CIRCLE-19(1), DELHI

SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI (Accountant Member)

ANUJ KAPOOR,NEW DELHI vs DCIT CIRCLE-16(1), DELHI

MS. MADHUMITA ROY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)

HARISH NARANG,PANIPAT vs THE PRINCIPAL COMMISSIONER OF INCOME TAX, ROHTAK, ROHTAK

SHRI ANUBHAV SHARMA (Judicial Member), SHRI AMITABH SHUKLA (Accountant Member)

GENPACT SERVICES LLC,GURGAON vs ACIT, CIRCLE - 1(3)(1), INTERNATIONAL TAX, NEW DELHI

SHRI VIKAS AWASTHY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)

GUNEET KAUR CHADHA,DELHI vs ITO WARD-12(2), DELHI

SHRI M. BALAGANESH (Accountant Member), MS. MADHUMITA ROY (Judicial Member)

MUKUL MONGA,GURGAON vs INCOME TAX OFFICER, WARD-2(5) GURGAON, GURGAON

Ld. CIT(A) which was dismissed vide order dated 19.03.2025.

DCIT, CENTRAL CIRCLE 28, NEW DELHI, NEW DELHI vs GOLDLINE INTERNATIONAL FINVEST LIMITED, DELHI

SHRI C.N. PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs GOLDLINE INTERNATIONAL FINVEST LIMITED, DELHI

MANOHAR FILAMENTS PVT LTD,DELHI vs PCIT,CENTRAL-3, DELHI

SHRI C.N. PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)