How many judgments cite 110 (Bom) PCIT v. Hitesh Mody (HUF)?

98 judgments on BharatTax cite 110 (Bom) PCIT v. Hitesh Mody (HUF) (172 Taxmann.com 283), spanning 2025 to 2026.

Which sections of the Income Tax Act does 110 (Bom) PCIT v. Hitesh Mody (HUF) come up under?

It is most often cited in judgments turning on Section 69C, Section 147, Section 143(3), Section 148, Section 133(6), Section 144.

110 (Bom) PCIT v. Hitesh Mody (HUF)

172 Taxmann.com 283High Court2025#1147 most cited

What is 110 (Bom) PCIT v. Hitesh Mody (HUF) authority for?

When an assessee fails to discharge the onus of proving the genuineness of purchases and their source, the entire value of such bogus purchases is added as unexplained expenditure under Section 69C, rejecting any estimation of a profit rate.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. Hitesh Mody (HUF) · Kanak Impex (India) Ltd · 172 Taxmann.com 283 · Section 69C · bogus purchases · unexplained expenditure · 100% addition · genuineness of purchases · onus of proof · profit rate estimation rejected

Sections most often in play

Section 69C Section 147 Section 143(3)Section 148 Section 133(6)Section 144 Section 250 Section 68

Issues it is cited on

section 117 section 74 section 116 real income theory peak credit theory wholly and exclusively for business section 69c approval under section 151 section 151(ii)prohibited by law section 65b unexplained expenditure

Judgments citing 110 (Bom) PCIT v. Hitesh Mody (HUF)

ITO 19.3.1, MUMBAI, MUMBAI vs. SOURABH NAVALKISHOR GARG, MUMBAI

In the result the appeals filed by the revenue for both years under consideration stands dismissed

ITA 5804/MUM/2025[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 148Section 37Section 68Section 74

…?” “9. Whether on the facts and circumstances of the case and in law, the decision of the Ld. CIT(A), is right in view of the decision of the Hon’ble High Court Mumbai, in the case of Pr. Commissioner of Income-Tax-5, Mumbai Vs. Kanak Impex (India) Ltd (2025) 172 Taxmann.com 283 (Bombay) Dated. 03.03.2025, wherein the decision of 100% 3 I.T.A. No. 5803/Mum/2025 & I.T.A. No. 5804/Mum/2025 addition made by AO has been allowed, by rejecting the ITAT’s decision of estimating the profit rate @3% on bogus purchases and thereby impliedly grant deduction of such unexplained expenditure incurred u/s. 69C of the Act, ev…

ITO 19.3.1, MUMBAI vs. SOURABH NAVALKISHOR GARG, MUMBAI

In the result the appeals filed by the revenue for both years under consideration stands dismissed

ITA 5803/MUM/2025[2009-10]Status: DisposedITAT Mumbai21 Apr 2026AY 2009-10

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 148Section 37Section 68Section 74

INCOME TAX OFFICER-17(1)(1),MUMBAI, MUMBAI vs. ANANTAM, MUMBAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 8819/MUM/2025[2017]Status: DisposedITAT Mumbai26 Mar 2026

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri D.C. Jain, ARFor Respondent: Shri Surendra Mohan, Sr. DR

Section 115BSection 133(6)Section 147Section 148Section 148ASection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.8818 & 8819/Mum/2025 (Assessment Years: 2015-16 & 2017-18) Income Tax Officer, M/s. Anantam, 233, Income Tax Office, 76, Bombay Mutual Building, Vs. Kautilya Bhawan, BKC, Sir P.M. Road, Fort, Mumbai – 400 051 Mumbai – 400 001 PAN:AAJFA7749R (Appellant) (Respondent) : Assessee by : Shri D.C. Jain, AR Respondent by : Shri Surendra Mohan, Sr. DR Date of Hearing : 04.03.2026 : 26.03.2026 Date of Pronouncement O R D E R Per Kavitha Rajagopal, JM: The captioned appeals are filed by the…

INCOME TAX OFFICER-17(1)(1), MUMBAI vs. ANANTAM, MUMBAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 8818/MUM/2025[2015]Status: DisposedITAT Mumbai26 Mar 2026

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri D.C. Jain, ARFor Respondent: Shri Surendra Mohan, Sr. DR

Section 115BSection 133(6)Section 147Section 148Section 148ASection 250Section 69C

ACIT,CIRCLE -20(1),MUMBAI, MUMBAI vs. UTKARSHA VIVEK PARKAR, MUMBAI

In the result appeal filed by the Revenue is dismissed

ITA 6513/MUM/2025[2011-12]Status: DisposedITAT Mumbai16 Mar 2026AY 2011-12

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokaracit Circle-20(1), Utkarsha Vivek Mumbai Parkar, Room No. 305, 3Rd Vs. 108, A-Wing, Byculla Floor, Piramal Service Industrial Chambers, Parel, Estate, D. K. Cross Mumbai – 400 012. Road, Byculla, Mumbai-400 027 Pan/Gir No. Agjpp4377J (Applicant) (Respondent) Revenue By Shri Nayanjyoti Nath, Ld. Dr Assessee By Ms. Dinkle Hariya, Ld. Ar Date Of Hearing 11.03.2026 Date Of Pronouncement 16.03.2026

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ACIT Circle-20(1), Utkarsha Vivek Mumbai Parkar, Room No. 305, 3rd Vs. 108, A-Wing, Byculla Floor, Piramal Service Industrial Chambers, Parel, Estate, D. K. Cross Mumbai – 400 012. Road, Byculla, Mumbai-400 027 PAN/GIR No. AGJPP4377J (Applicant) (Respondent) Revenue by Shri Nayanjyoti Nath, Ld. DR Assessee by Ms. Dinkle Hariya, Ld. AR Date of Hearing 11.03.2026 Date of Pronouncement 16.03.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal by the Rev…

INCOME TAX OFFICER-19(1)(5), MUMBAI, MUMBAI vs. HITESH KHIMCHAND JAIN, MUMBAI

In the result, appeal filed by the Revenue is allowed

ITA 8731/MUM/2025[2011-12]Status: DisposedITAT Mumbai09 Mar 2026AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabash Shankarincome Tax Officer-19(1)(5), Vs. Hitesh Khimchand Jain Room No. 502, 5Th Floor, 123 East, 1St Flr, Piramal Chambers , Shanti Bhawan, V.P. Lalbaug, Parel, Road Mumbai - 400012 Mumbai - 400004 Pan/Gir No. Afxpb7780C (Applicant) (Respondent) Assessee By None Revenue By Shri Brajendra Kumar (Sr. Dr.) Date Of Hearing 12.02.2026 Date Of Pronouncement 09.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Revenue Challenging The Impugned Order 06.10.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2011-12. The Following Grounds Are Reproduced Below: “1. Whether On The Facts & Circumstances Of The Case & In Law, The Citia) Arred In Restricting Addition On The Alleged Bogus Purchases Without Appreciating The Fact That Ao Made Addition On The Basis Information Was Received From The Sales Department Tax That The Assesses Was Beneficiary Of Hawala Bilis Or Accommodation Entries

Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABASH SHANKAR, ACCOUNTANT MEMBER Income Tax Officer-19(1)(5), Vs. Hitesh Khimchand Jain Room No. 502, 5th Floor, 123 East, 1st FLR, Piramal Chambers , Shanti Bhawan, V.P. Lalbaug, Parel, Road Mumbai - 400012 Mumbai - 400004 PAN/GIR No. AFXPB7780C (Applicant) (Respondent) Assessee by None Revenue by Shri Brajendra Kumar (SR. DR.) Date of Hearing 12.02.2026 Date of Pronouncement 09.03.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the Revenue challenging the…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,MANGALORE, MANGALORE vs. RAJ DIAMONDS, MUMBAI

In the result the appeal of the Revenue is dismissed &

ITA 1361/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Subramanian, D.R

Section 132Section 143(1)Section 143(2)Section 144(3)Section 148Section 153CSection 250

…ITANo.1361/Bang/2025 & CO 20/Bang/2025 M/s. Raj Diamonds, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Raj Diamonds 25-27-28, 1st Floor 146/156, L.K. Market ACIT Near P.N. Bank Central Circle-1 Vs. Zaveri Bazar Mangaluru Mumbai 400 001 Maharashtra PAN NO : AAJFM7227J APPELLANT RESPONDENT CO No.20/Bang/2025 (Arising out of ITA No.1361/Bang/2025) Assessment Year : 2018-19 M/s. Raj Diamonds 25-27-28, 1st Floor 146/156, L.K. Market ACIT Near P.N. Bank Central Circle-1 Vs. Zaver…

ITO-19(3)(1), MUMBAI vs. RAMNIKLAL SHIVJI SAVLA, MUMBAI

In the result, the appeal of the Revenue is allowed for

ITA 3525/MUM/2025[2009-10]Status: DisposedITAT Mumbai27 Feb 2026AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 37Section 68Section 69CSection 74

…Ltd. 7. Whether on the facts and circumstances of the case and in law, the decision of the Ld. CIT(A), is right in view of the decision of the Hon'bLd. High Court Mumbai, in the case of Pr. Commissioner of Income-Tax-5, Mumbai Vs. Kanak Impex (India) Ltd(2025)172 Taxmann.com 283 (Bombay) Dated. 03.03.2025, wherein the decision of 100% addition made by AO has been allowed, by rejecting the ITAT's decision of estimating the profit rate @12.5% on bogus purchases and thereby impliedly grant deduction of such unexplained expenditure incurred u/s. 69C of the Act, eventhough the assessee faild.d to discharge its onus to…

NEM CHAND JAIN,DELHI vs. DCIT, CIRCLE- 58(1), DELHI

Appeal is partly allowed in above terms

ITA 312/DEL/2026[2019-20]Status: DisposedITAT Delhi11 Feb 2026AY 2019-20

Bench: Sh. Satbeer Singh Godaraita No. 312/Del/2026 : Asstt. Year: 2019-20 Sh. Nem Chand Jain, Vs Income Tax Officer, F-88A, West Jawhar Park, Laxmi Circle-58(1), Nagar, Delhi-110092 New Delhi-110002 (Appellant) (Respondent) Pan No. Aagpj8664B Assessee By: Sh. Rahul Kumar Jha, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082890494(1) Dated 27.11.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rahul Kumar Jha, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 312/Del/2026 : Asstt. Year: 2019-20 Sh. Nem Chand Jain, Vs Income Tax Officer, F-88A, West Jawhar Park, Laxmi Circle-58(1), Nagar, Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAGPJ8664B Assessee by: Sh. Rahul Kumar Jha, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 11.02.2026 Date of Pronouncement: 11.02.2026 ORDER This assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082890494(1) d…

SANDEEP KUMAR,NEW DELHI vs. ITO-WARD-1, PANIPAT/, PANIPAT

Appeal is partly allowed in above terms

ITA 191/DEL/2026[2018-19]Status: DisposedITAT Delhi09 Feb 2026AY 2018-19

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Sh. Sandeep Kumar, Vs. Income Tax Officer, C/o- B-50, LGF, South Ward-1, Extension-II, Panipat New Delhi PAN: AUEPS5626A (Appellant) (Respondent) Assessee by Sh. Shaantnu Jain, Adv. Ms. Jahanvi Khanna, Adv. Department by Sh. Manoj Kuamr, Sr. DR Date of hearing 09.02.2026 Date of pronouncement 09.02.2026 ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC…

MICROTRANS INFRATECH LIMITED,DELHI vs. INCOME TAX OFFICER WARD 17(1) , DELHI

Appeal is partly allowed in above terms

ITA 187/DEL/2026[2020-21]Status: DisposedITAT Delhi09 Feb 2026AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21 M/S. Microtrans Infratech Vs. Income Tax Officer, Ltd., Ward-17(1), B-351, Street No. 9, New Delhi Libaspur, Jeevan Park, Delhi Pan: Aahcm0726H (Appellant) (Respondent) Assessee By None Department By Sh. Manoj Kumar, Sr. Dr

Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Microtrans Infratech Vs. Income Tax Officer, Ltd., Ward-17(1), B-351, Street No. 9, New Delhi Libaspur, Jeevan Park, Delhi PAN: AAHCM0726H (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 09.02.2026 Date of pronouncement 09.02.2026 ORDER This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and…

MR PROVIEW REAL TECH PRIVATE LIMITE DIRECTOR ,DELHI vs. DCIT CENTRAL CIRCLE-26 , DELHI

Appeal is partly allowed in above terms

ITA 5564/DEL/2025[2013-14]Status: DisposedITAT Delhi05 Feb 2026AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 5564/Del/2025 : Asstt. Year: 2013-14 Mr Proview Teal Tech Pvt. Ltd., Vs Dcit, 190, Saini Enclave, Vikas Marg, Central Circle-26, Anand Vihar, Delhi-110092 New Delhi-110055 (Appellant) (Respondent) Pan No. Aagcm4612D Assessee By : None Revenue By : Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing: 05.02.2026 Date Of Pronouncement: 05.02.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Cit(A)-29, New Delhi’S Order Dated 16.08.2025 In Case No. Cit(A), Delhi-29/10257/2012-13, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 5564/Del/2025 : Asstt. Year: 2013-14 MR Proview Teal Tech Pvt. Ltd., Vs DCIT, 190, Saini Enclave, Vikas Marg, Central Circle-26, Anand Vihar, Delhi-110092 New delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAGCM4612D Assessee by : None Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 05.02.2026 Date of Pronouncement: 05.02.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2013-14 arises against…

INCOME TAX OFFICER, PANIPAT vs. AZAD SINGH AHLAWAT, PANIPAT

Appeal is dismissed

ITA 9198/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 9198/Del/2025 : Asstt. Year: 2018-19 Income Tax Officer, Vs Azad Singh Ahlawat, Ward-60(4), 211, Sector-25, Part-Ii, Huda, New Delhi-110002 Panipat, Haryana-132103 (Appellant) (Respondent) Pan No. Aydpa1832B Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 29.01.2026 Order This Revenue’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1083217935(1) Dated 02.12.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 9198/Del/2025 : Asstt. Year: 2018-19 Income Tax Officer, Vs Azad Singh Ahlawat, Ward-60(4), 211, Sector-25, Part-II, HUDA, New Delhi-110002 Panipat, Haryana-132103 (APPELLANT) (RESPONDENT) PAN No. AYDPA1832B Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 29.01.2026 Date of Pronouncement: 29.01.2026 ORDER This Revenue’s appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1083217935(1) dated 02.12.2025, in…

CONE CRAFT PAPER PVT LTD,DELHI vs. PCIT-1, DELHI

In the result, the appeal of the assessee is accordingly allowed

ITA 3592/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 133(6)Section 142(1)Section 143(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.3592/Del/2025, A.Y. 2021-22 M/s. Cone Craft Paper Principal Commissioner of Pvt. Ltd. Income Tax, 2/37 4th Floor, Vs. Delhi-1, ANSARI ROAD, Dariya Ganj, Central Delhi PIN: 110002 New Delhi PAN: AAACC5135H (Appellant) (Respondent) Appellant by Sh. Gaurav Kalra, AR Respondent by Ms. Amisha S Gupt, CIT DR Date of Hearing 10/12/2025 Date of Pronouncement 29/01/2026 O R D E R PER RAJ KUMAR CHAUHAN (J.M.): 1. The appeal is directed against the order dated…

ACIT, CIRCLE 10(1), NEW DELHI vs. HERO ECOTECH LIMITED, PUNJAB

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 6371/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

For Appellant: NoneFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 115BSection 133(6)Section 143(3)Section 250Section 250(4)Section 68Section 69C

…6371_DEL_2025_ACIT VS Hero Ecotech Ltd IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT & MRS. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6371/DEL/2025; Assessment Year: 2017-18 ACIT Circle-10(1) Vs M/s Hero Ecotech Limited Phase Viiii, -, Chandigarh Road Focal Point Mangli, Ludhiana- 141010 Punjab (APPELLANT) (RESPONDENT) PAN No. AACCH1308R Assessee by : None Revenue/Department by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing: 20.01.2026 Date of Pronouncement: 20.01.2026 ORDER PER RENU JAUHRI : 1. The above captioned appeal is filed by…

DEVINDER SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

ITA 1539/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Jan 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153CSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1539, 1538 & 1537/Del/2025 Assessment Years: 2018-19, 2019-20 & 2020-21, Sh. Devinder Singh, Vs. DCIT, H-51, Shivaji Park, Central Circle-30, Punjabi Bagh, New Delhi New Delhi PAN: AANPS6149P (Appellant) (Respondent) Assessee by Sh. K. Sampath, Adv. Sh. Rajkumar, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 27.01.2026 Date of pronouncement 27.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s three appeals ITA Nos. 1539, 1538…

DEVINDER SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

ITA 1538/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Jan 2026AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153CSection 69C

DEVINDER SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

ITA 1537/DEL/2025[2020-21]Status: DisposedITAT Delhi27 Jan 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153CSection 69C

REAL VALUE FOODS PRIVATE LIMITED,DELHI vs. ITO WARD-21(1), NEW DELHI

Appeal is partly allowed in above terms

ITA 9059/DEL/2025[2019-20]Status: DisposedITAT Delhi22 Jan 2026AY 2019-20

For Appellant: Ms. Monalisa Maity, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 69C

…{"clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'SMC', NEW DELHI\nBefore Sh. Satbeer Singh Godara, Judicial Member\nITA No. 9059/Del/2025 : Asstt. Year: 2019-20\nReal Value Foods Pvt. Ltd., Vs Income Tax Officer,\n204, B-9, Wason Chambers, Model Ward-21(1),\nTown, New Delhi-110009 New Delhi-110002\n(APPELLANT) (RESPONDENT)\nPAN No. AAACR6000J\nAssessee by: Ms. Monalisa Maity, Adv.\nRevenue by : Sh. Manoj Kumar, Sr. DR\nDate of Hearing: 22.01.2026 Date of Pronouncement: 22.01.2026\nORDER\nThis assessee's appeal for Assessment Year 2019-20\narises against the CIT(A)/NFAC, Delhi's DIN & order No.\nI…

MANISH KHANDELWAL,NEW DELHI vs. ITO, WARD-44(1), NEW DELHI

Appeal is partly allowed in above terms

ITA 2995/DEL/2024[2011-12]Status: DisposedITAT Delhi22 Jan 2026AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2011-12

Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2011-12 Sh. Manish Khandelwal, Vs. Income Tax Officer, H-249, Vikashpuri, Ward-44(1), New Delhi New Delhi PAN: AGTPK1477G (Appellant) (Respondent) Assessee by Sh. V.K. Sabharwal, Adv. Sh. Rajiv Kumar, Adv. Sh. J.L. Sethi, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 22.01.2026 Date of pronouncement 22.01.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2011-12, arises against the Commissi…

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