Amolak Singh Bhatia, Bilaspur vs. DCIT, Central Circle-08, Delhi
ITA 3502/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21
Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 139Section 143(2)Section 153Section 153ASection 153DSection 246
…2002] 124 Taxman 384/253 ITR 534 (Bom.). (viii) CIT v. T.S. Chandrasekhar [2009] 221 CTR 385 (Kar.). (ix) Mohd Yasin v. CIT [2017] 84 taxmann.com 292/398 ITR 33 (Raj.). (x) CIT v. White & White Mineral (P.) Ltd. [2011] 12 taxmann.com 120/200 Taxman 192 (Mag.)/330 ITR 172 (Raj.). (xi) CIT v. Om Prakash Mandora [2013] 37 taxmann.com 426/[2014] 222 Taxman 138 (Raj.). (xii) M/s. Polisetty Somasundaram Versus The Deputy Commissioner of Income Tax, Central Circle-1, Guntur., [2024] 115 ITR (Trib) 548 (ITAT [Viskha]) (xiii) M/s Index Logistics Pvt Ltd Versus ACIT, 2025 (7) TMI 1098 - ITAT MUMBAI b) That it was lifted be…