592 (Guj.) Ravjibhai Becharbhai Dhamelia v. ACIT

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

Appeal is partly allowed in above terms

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”).

…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

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

…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

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

…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

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”).

…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

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”).

…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…

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

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…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

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…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

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…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…

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

Appeal is partly allowed in above terms

…{"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

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

…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…

INCOME TAX OFFICER, INCOME TAX vs. MOHINDER KUMR, PRASHANT VIHAR

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2018-19 With Ita No.1652/Del/2024 With C.O. No. 22/Del/2025 Assessment Year: 2021-22 Income Tax Officer, Vs. Sh. Mohinder Kumar, Civic Centre, C-3/8, Block-C, Delhi Prasant Vihar, Delhi Pan: Aahpk7777R (Appellant) (Respondent/Cross-Objector) Assessee By Dr. Rakesh Gupta, Adv. Ms. Shilpa Gupta, Ca Sh. Deepesh Garg, Adv. Department By Ms. Amish S. Gupt, Cit(Dr) Date Of Hearing 21.01.2026 Date Of Pronouncement 22.01.2026 Order Per Satbeer Singh Godara, Jm The Instant Batch Of Three Cases Pertains To The Single Assessee Herein Sh. Mohinder Kumar. The Revenue & The Assessee Filed Their Respective Appeals Ita No.1652/Del/2024 & C.O. No. 22/Del/2025 For Assessment Year 2021-22 Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal

…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: 2018-19 With ITA No.1652/Del/2024 with C.O. No. 22/Del/2025 Assessment Year: 2021-22 Income Tax Officer, Vs. Sh. Mohinder Kumar, Civic Centre, C-3/8, Block-C, Delhi Prasant Vihar, Delhi PAN: AAHPK7777R (Appellant) (Respondent/cross-objector) Assessee by Dr. Rakesh Gupta, Adv. Ms. Shilpa Gupta, CA Sh. Deepesh Garg, Adv. Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 21.01.2026 Date of pronouncement 22.01.2026 ORDER PER SATBEER SINGH…

BAJRANG KUMAR AGGARWAL,NEW DELHI vs. INCOME TAX OFFICER WARD 72(1) DELHI, NEW DELHI

Appeal is partly allowed in above terms

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Sh. Bajrang Kumar Vs. Income Tax Officer, Aggarwal, Ward-72(1), B-82, Vishwaspur, Uttam Delhi Nagar, New Delhi Pan: Ajmpa4878K (Appellant) (Respondent) Assessee By Sh. Ujjwal Jain, Adv. Department By Sh. Manoj Kumar, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 Sh. Bajrang Kumar Vs. Income Tax Officer, Aggarwal, Ward-72(1), B-82, Vishwaspur, Uttam Delhi Nagar, New Delhi PAN: AJMPA4878K (Appellant) (Respondent) Assessee by Sh. Ujjwal Jain, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 21.01.2026 Date of pronouncement 21.01.2026 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”], Delhi’s DIN and…

MAHESH CHAND,DELHI vs. INCOME TAX OFFICER, DELHI

Appeal is partly allowed in above terms

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Sh. Mahesh Chand, Vs. Income Tax Officer, 140B, Jamrudpur Delhi Community Centre Gk 1, New Delhi Pan: Agzpc7594A (Appellant) (Respondent) Assessee By Sh. Priyansh Jain, Ca Department By Sh. Manoj Kumar, Sr. Dr

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2019-20 Sh. Mahesh Chand, Vs. Income Tax Officer, 140B, Jamrudpur Delhi Community Centre GK 1, New Delhi PAN: AGZPC7594A (Appellant) (Respondent) Assessee by Sh. Priyansh Jain, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 19.01.2026 Date of pronouncement 19.01.2026 ORDER This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA…

BHANSALI UDYOG PRIVATE LIMITED, NEW DELHI,DELHI vs. ITO, WARD 4(1), DELHI, NEW DELHI

Appeal is partly allowed in above terms

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Bhansali Udyog Pvt. Ltd., Vs. Income Tax Officer, A-42, Phase-1, Mayapur, Ward-4(1), New Delhi Delhi PAN: AABCB0090K (Appellant) (Respondent) Assessee by Sh. Ankur Gulati, CA Department by Ms. Ankush Kalra, Sr. DR Date of hearing 08.01.2026 Date of pronouncement 08.01.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless…

SCK INFRATECH PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

Appeal is partly allowed in above terms

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFARU RAHMAN (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFARU RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2020-21 SCK Infratech Pvt. Ltd., Vs. DCIT, C/o- G.K. Kedia & Co., 812, Central Circle-30, Naurang House, 21 K.G. Delhi Marg, Connaught Place, New Delhi PAN: AAYCS0640R (Appellant) (Respondent) Assessee by Ms. Priyanka Jain, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 08.01.2026 Date of pronouncement 08.01.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissio…

HARBEL SINGH AND SONS,DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1077 to 1080/Del/2025 Assessment Years: 2018-19 to 2021-22 M/s. Harbel Singh and Sons, Vs. DCIT, Central Circle-30, H-18, Jangpura Extension, New Delhi Jungpura S.O. Jeewan Nagar, South East Delhi, Delhi PAN: AAAFH3105M (Appellant) (Respondent) Assessee by Ms. Parul Aggarwal, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 07.01.2026 Date of pronouncement 07.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals ITA Nos.…

HARBEL SINGH AND SONS,DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1077 to 1080/Del/2025 Assessment Years: 2018-19 to 2021-22 M/s. Harbel Singh and Sons, Vs. DCIT, Central Circle-30, H-18, Jangpura Extension, New Delhi Jungpura S.O. Jeewan Nagar, South East Delhi, Delhi PAN: AAAFH3105M (Appellant) (Respondent) Assessee by Ms. Parul Aggarwal, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 07.01.2026 Date of pronouncement 07.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals ITA Nos.…

HARBEL SINGH AND SONS,DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1077 to 1080/Del/2025 Assessment Years: 2018-19 to 2021-22 M/s. Harbel Singh and Sons, Vs. DCIT, Central Circle-30, H-18, Jangpura Extension, New Delhi Jungpura S.O. Jeewan Nagar, South East Delhi, Delhi PAN: AAAFH3105M (Appellant) (Respondent) Assessee by Ms. Parul Aggarwal, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 07.01.2026 Date of pronouncement 07.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals ITA Nos.…

HARBEL SINGH AND SONS,DELHI vs. DCIT, CENTRAL CIRCLE-30, DELHI

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.1077 to 1080/Del/2025 Assessment Years: 2018-19 to 2021-22 M/s. Harbel Singh and Sons, Vs. DCIT, Central Circle-30, H-18, Jangpura Extension, New Delhi Jungpura S.O. Jeewan Nagar, South East Delhi, Delhi PAN: AAAFH3105M (Appellant) (Respondent) Assessee by Ms. Parul Aggarwal, CA Department by Ms. Amish S. Gupt, CIT(DR) Date of hearing 07.01.2026 Date of pronouncement 07.01.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s four appeals ITA Nos.…