KAUSTUBH GUPTA,MEERUT vs. PR,CIT, GHAZIABAID

PDF · subscribers
ITA 4524/DEL/2025Status: DisposedITAT Delhi02 September 2026AY 2017-184 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the revenue's appeal and the assessee's appeal and cross-objection were rendered infructuous due to the prior quashing of the Section 263 order. Consequently, all were dismissed.

What were the facts?

The appeals and cross-objection arose from orders passed by the Principal Commissioner of Income Tax under Section 143(3) read with Sections 263 and 154 of the Income Tax Act for AY 2017-18. A previous ITAT order had quashed the PCIT's order under Section 263.

What were the issues?

The primary issue was the consequential effect of a previous ITAT order quashing a Section 263 revision on subsequent appeals and cross-objections.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAY

For Respondent: Shri Om Prakash, CIT DR and Sh
Hearing: 23/06/2026Pronounced: 02/09/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER

ITA No. 4524/Del/2025 (A.Y 2017-18)

Kaustubh Gupta Vs. The Pr. CIT 412/3, Mangal Pandey CGO-1, HapurChungi, Nagar Ghaziabad, Uttar Pradesh Meerut-250004 Uttar Pradesh (Appellant) (Respondent) PAN: AYOPG0728R

ITA No. 6169/Del/2025 (A.Y 2017-18) Income Tax Officer, Vs. Kaustubh Gupta Ward-1(1)(3), Income 412/3, Mangal Pandey Tax Officer, Bhainsali Nagar Ground,Meerut Meerut-250004 Uttar Pradesh (Appellant) (Respondent) PAN: AYOPG0728R

C.O No. 255/Del/.2025 (A.Y 2017-18) Income Tax Officer, Vs. Kaustubh Gupta Ward-1(1)(3), Income 412/3, Mangal Pandey Tax Officer, Bhainsali Nagar Ground, Meerut Meerut-250004 Uttar Pradesh (Appellant) (Respondent) PAN: AYOPG0728R Assessee by : Sh. Sanjiv Sapra, FCA Revenue by: Shri Om Prakash, CIT DR and Sh. Rajesh Kumar Dhanesta, SR (DR)

Date of Hearing 23/06/2026 Date of pronouncement 02/09/2026

2 ITA No. 6169, 255 & 4524/Del/2025 ITO Vs. Kaustubh Gupta

O R D E R PER MADHUMITA ROY, JM: The appeal and the cross objection preferred by the Assessee

and the appeal filed by the Revenue are arising out of the orders

passed by the Principal Commissioner of Income Tax, Ghzaiabad,

under Section 143(3) r.w. Section 263 and 154 of the Income Tax Act,

1961 (hereinafter referred to as ‘the Act’) for Assessment Year 2017-

18.

2.

Heard the parties and perused the records.

3.

Having regard to the order passed by the Learned Tribunal in

ITA No. 1125/2022 for Assessment Year 2017-18 whereby and

whereunder the order dated 12.03.2022 passed by the Learned PCIT,

Ghaziabad under Section 263 of the Act for A.Y 2017-18 stood

quashed, the revenue Appeal being ITA No. 6169/Del/2025 arising

out of the consequential order under Section 143(3) read with section

263 of the Act is found to be infructuous and therefore, dismissed as

infructuous.

4.

Thus, ITA No. 4524/Delhi/2025 preferred by the assessee

arising out of the order passed by the Learned CIT(A) wherein

application under Section 154 of the Act seeking certain error to be

rectified stood dismissed is also found to be infructuous and therefore,

3 ITA No. 6169, 255 & 4524/Del/2025 ITO Vs. Kaustubh Gupta

dismissed infructuous. The Cross Objection No. 255/Del/2025 filed

by the assessee supporting the order passed by the Learned CIT(A) as

impugned by the revenue before us is also therefore, infructuous and

thus, dismissed as infructuous.

6.

Both the appeals filed by the respective parties the Cross

Objection filed by the assessee are dismissed as infructuous.

Order pronounced in the open court on 02/09/2026.

Sd/- Sd/- (KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 02/09/2026 R. Naheed, Sr PS Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

4 ITA No. 6169, 255 & 4524/Del/2025 ITO Vs. Kaustubh Gupta

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →