379 ITR 367 (Del) CIT v. Sunil Aggarwal

2024 SCC OnLine DEL 4012Reported decision2024#13722 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 153CSection 153DSection 69CSection 132Section 132(4)Section 143(2)

Issues it is cited on

section 132(5)section 100section 153(c)(1)section 94abatement of assessmentanonymous donationsection 153(c)section 164third party informationonus of proofincome tax settlement commissionsection 31

Judgments citing 379 ITR 367 (Del) CIT v. Sunil Aggarwal

Lsl Tools (P) Ltd., Gurgaon vs. ACIT, CC-1, Faridabad

In the result, both the appeals are allowed

ITA 5644/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 143(2)Section 143(3)Section 145(3)Section 153DSection 234CSection 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5644/DEL/2024 (Assessment Year: 2021-22) M/s. LSL Tools (P) Ltd., vs. ACIT, Central Circle 1, Plot No.394, UdyogVihar, Faridabad. Phase 3, Gurugram - 122 016 (Haryana). (PAN :AABCK7484L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Ankit Kumar, Advocate REVENUE BY : Ms. Amisha S. Gupt, CIT DR Date of Hearing : 06.08.2025 Date of Order : 30.10.2025 ORDER PER ANUBHAV SHARMA, JM: These appeals filed by the assessee are against the…

Lsl Tools (P) Ltd, Gurugram vs. ACIT, Central Circle-1, Faridabad

In the result, both the appeals are allowed

ITA 5643/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2025AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 143(2)Section 143(3)Section 145(3)Section 153DSection 234CSection 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.5644/DEL/2024 (Assessment Year: 2021-22) M/s. LSL Tools (P) Ltd., vs. ACIT, Central Circle 1, Plot No.394, UdyogVihar, Faridabad. Phase 3, Gurugram - 122 016 (Haryana). (PAN :AABCK7484L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Ankit Kumar, Advocate REVENUE BY : Ms. Amisha S. Gupt, CIT DR Date of Hearing : 06.08.2025 Date of Order : 30.10.2025 ORDER PER ANUBHAV SHARMA, JM: These appeals filed by the assessee are against the…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2936/DEL/2023 (Assessment Year: 2015-16) ITA No.2938/DEL/2023 (Assessment Year: 2017-18) ITA No.2940/DEL/2023 (Assessment Year: 2019-20) Shri Anil Chaudhary, vs. ACIT, Central Circle 17, 10210, Library Road, New Delhi. Azad Market, Central Delhi, Delhi – 110 006. (PAN : ACCPC9165C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 30.08.202…

Principal Commissioner of Income Tax Central 3 vs. Kuber Khadyan Pvt Ltd

ITA/143/2022HC Delhi29 Jul 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 132(4)

…$~74-76 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 143/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 3 .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semiwal, Ms. Nupur Sharma, JSC Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha & Mr. Muskan Goel, Advs. versus KUBER KHADYAN PVT LTD .....Respondent Through: Mr. Ruchesh Sinha, Adv. 75 + ITA 144/2022 PRINCIPAL COMMISSIONER OF INCOME TAX DELHI CENTRAL 3 .....Appellant Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semiwal, Ms. Nupur Sharma, JSC Mr. Gaurav Singh,…

379 ITR 367 (Del) CIT v. Sunil Aggarwal (2024 SCC OnLine DEL 4012) — Cited in 7 Judgments | BharatTax