592 (Guj.) Ravjibhai Becharbhai Dhamelia v. ACIT

160 Taxmann.com 93High Court2024#1847 most cited
62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Ravjibhai Becharbhai Dhamelia · section 153C · search assessment · section 147 · reassessment · section 69C · unexplained expenditure · section 144 · best judgment assessment · section 145(3) · method of accounting · 160 Taxmann.com 93

Sections most often in play

Section 69CSection 143(3)Section 147Section 144Section 1961Section 153CSection 148Section 145(3)

Issues it is cited on

section 282a(1)section 65asection 282asection 140asection 271aab(1a)section 158bapurposive interpretationsection 158b(b)real income theorysection 113section 158bb(1)section 140

Judgments citing 592 (Guj.) Ravjibhai Becharbhai Dhamelia v. ACIT

Anil Kumar Jain, Raipur vs. Assistant Commissioner of Income Tax, Central

In the result, appeal of the assessee in ITA No

ITA 585/RPR/2025[2019-20]Status: DisposedITAT Raipur06 Jan 2026AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.584 & 585/Rpr/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 Pan: Ahypj7657H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax (Central), Bilaspur (C.G.)

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 145(3)Section 153ASection 3

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.584 & 585/RPR/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 PAN: AHYPJ7657H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax (Central), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवा…

Anil Kumar Jain, Raipur vs. Assistant Commissioner of Income Tax, Central

In the result, appeal of the assessee in ITA No

ITA 584/RPR/2025[2018-19]Status: DisposedITAT Raipur06 Jan 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.584 & 585/Rpr/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 Pan: Ahypj7657H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax (Central), Bilaspur (C.G.)

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 144Section 145(3)Section 153ASection 3

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.584 & 585/RPR/2025 "नधा"रण वष" /Assessment Years : 2018-19 & 2019-20 Anil Kumar Jain 34, Maruti Life Style, Ravi Shankar University, S.O, Raipur-492 010 PAN: AHYPJ7657H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax (Central), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Abhishek Mahawar, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवा…

Jai Parkash Yadav, Faridabad vs. ITO Ward 1(3), Faridabad

Appeal is partly allowed in above terms

ITA 7678/DEL/2025[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godaraassessment Year: 2013-14 Sh. Jai Parkash Yadav, Vs. Income Tax Officer, C/O- Alok Kumar Gupta & Ward-1(3), Co., Chartered Accountants Faridabad 877, Sector -17, Faridabad, Haryana Pan: Abvpy2033K (Appellant) (Respondent) Assessee By Sh. Alok Kumar Gupta, Ca Department By Sh. Amit Shukla, 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: 2013-14 Sh. Jai Parkash Yadav, Vs. Income Tax Officer, C/o- Alok Kumar Gupta & Ward-1(3), Co., Chartered Accountants Faridabad 877, Sector -17, Faridabad, Haryana PAN: ABVPY2033K (Appellant) (Respondent) Assessee by Sh. Alok Kumar Gupta, CA Department by Sh. Amit Shukla, Sr. DR Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 ORDER This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre…

Sandeep Garg, Panipat vs. Income Tax Officer, Ward- 1, Panipat

Appeal is partly allowed in above terms

ITA 7630/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 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 Garg, Vs. Income Tax Officer, Sandeep International D.M. Ward-1, School Gali, Des Raj Colony, Panipat Panipat, Haryana PAN: AHNPG9176H (Appellant) (Respondent) Assessee by Sh. Himanshu Sharma, Adv. Sh. Amit Kaushik, Adv. Department by Sh. Amit Shukla, Sr. DR Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre […

Hari Mohan Sharma, Delhi vs. ITO Ward 62(1), Delhi

Appeal is partly allowed in above terms

ITA 7592/DEL/2025[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Satbeer Singh Godaraassessment Year: 2019-20 Sh. Hari Mohan Sharma, Vs. Income Tax Officer, 249 Ab, Shiv Vihar Risal Nfac, Delhi Garden, Nangloi, New Delhi Pan: Akcps7458L (Appellant) (Respondent) Assessee By Sh. Suraj Gupta, Adv. Department By Sh. Amit Shukla, 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: 2019-20 Sh. Hari Mohan Sharma, Vs. Income Tax Officer, 249 Ab, Shiv Vihar Risal NFAC, Delhi Garden, Nangloi, New Delhi PAN: AKCPS7458L (Appellant) (Respondent) Assessee by Sh. Suraj Gupta, Adv. Department by Sh. Amit Shukla, Sr. DR Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 ORDER This assesseee’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…

Jamaluddin S/O Shri Chunir Ahmed, Ghaziabad vs. ITO Ward 1(3), Ghaziabad

ITA 3551/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 145(3)Section 2(22)(e)

…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 Nos.3550 & 3551/Del/2025 Assessment Year: 2014-15 Jamaluddin s/o Sh. Chunir Vs. ITO, Ahmed, Ward-1(3), Ward No. 06, Rafikabad, Ghaziabad Dasna Dehat, Ghaziabad PAN :AFAPJ5448J (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, Adv. Sh. Sanjay Prasher, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment year 2014-15, ari…

Jamaluddin, Ghaziabad vs. ITO Ward-1(3), Ghaziabad

ITA 3550/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 145(3)Section 2(22)(e)

…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 Nos.3550 & 3551/Del/2025 Assessment Year: 2014-15 Jamaluddin s/o Sh. Chunir Vs. ITO, Ahmed, Ward-1(3), Ward No. 06, Rafikabad, Ghaziabad Dasna Dehat, Ghaziabad PAN :AFAPJ5448J (Appellant) (Respondent) Assessee by Sh. Sahil Sharma, Adv. Sh. Sanjay Prasher, Adv. Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 17.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals for assessment year 2014-15, ari…

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

DCIT, Central Circle-1, Delhi, Jhandewalan vs. Prime Hitech Engineering Ltd, New Delhi

Appeal is dismissed

ITA 3491/DEL/2025[2017-18]Status: DisposedITAT Delhi03 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Dcit, Vs. Prime Hitech Engineering Ltd., Central Circle-1, 11/5B, Prime Group Building, Delhi Pusa Road, New Delhi Pan: Aafcp4080K (Appellant) (Respondent) Assessee By Sh. Satish Agarwal, Ca Department By Sh. Amisha S. Gupt, Cit(Dr)

Section 133(6)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 DCIT, Vs. Prime Hitech Engineering Ltd., Central Circle-1, 11/5B, Prime Group Building, Delhi Pusa Road, New Delhi PAN: AAFCP4080K (Appellant) (Respondent) Assessee by Sh. Satish Agarwal, CA Department by Sh. Amisha S. Gupt, CIT(DR) Date of hearing 03.12.2025 Date of pronouncement 03.12.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)…

Imran Ahmad, Moradabad, Uttar Pradesh vs. Income Tax Officer, Moradabad

Appeal is partly allowed

ITA 3490/DEL/2025[2013-2014]Status: DisposedITAT Delhi03 Dec 2025AY 2013-2014
Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Imran Ahmad, Vs. Income Tax officer, Gali No. 10, Ashrafi Empire, Civil Line, Zahid Nagar, Karoola, Moradabad Moradabad PAN: AEFPA3482F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 03.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Fac…

Rama Food Grain Co, Delhi vs. Income Tax Officer Ward 47(1), Delhi

Appeal is allowed

ITA 5024/DEL/2025[2013-14]Status: DisposedITAT Delhi02 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 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 Nos.5023 & 5024/Del/2025 Assessment Year: 2013-14 M/s. Rama Food Grain Co. Vs. Income Tax Officer, 4128, 1st Floor, Naya Bazar, Ward-47(1), Delhi Delhi PAN: AAAFR3163R (Appellant) (Respondent) Assessee by Sh. Rakesh Jain, Adv. Sh. Gurjeet Singh, CA Department by Ms. Ankush Kalra, Sr. DR Date of hearing 02.12.2025 Date of pronouncement 02.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos.5023 & 5024/Del/2025 for assessment…

Rama Food Grain Co, Delhi vs. Income Tax Officer Ward 47(1), Delhi

Appeal is allowed

ITA 5023/DEL/2025[2013-14]Status: DisposedITAT Delhi02 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 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 Nos.5023 & 5024/Del/2025 Assessment Year: 2013-14 M/s. Rama Food Grain Co. Vs. Income Tax Officer, 4128, 1st Floor, Naya Bazar, Ward-47(1), Delhi Delhi PAN: AAAFR3163R (Appellant) (Respondent) Assessee by Sh. Rakesh Jain, Adv. Sh. Gurjeet Singh, CA Department by Ms. Ankush Kalra, Sr. DR Date of hearing 02.12.2025 Date of pronouncement 02.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos.5023 & 5024/Del/2025 for assessment…

Rajesh Kapoor, Delhi vs. ACIT, Circle- 47(1), Delhi

Appeal is partly allowed

ITA 1452/DEL/2025[2012-13]Status: DisposedITAT Delhi01 Dec 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 131Section 143(3)Section 144Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Sh. Rajesh Kapoor, Vs. ACIT, 4067, Naya Bazar, Circle-47(1), Delhi-06 New Delhi PAN: AAMPK0063B (Appellant) (Respondent) Assessee by Sh. Ramesh Goel, CA Sh. Ratan Lal Goel, Adv. Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 01.12.2025 Date of pronouncement 01.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)-24 [in short…

Bhaveshbhai Haribhai Kanani, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee is partially allowed in above terms

ITA 233/RJT/2025[2018-19]Status: DisposedITAT Rajkot24 Nov 2025AY 2018-19

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.233/Rjt/2025 िनधा"रण वष"/Assessment Year : 2018-19 बनाम/ Bhaveshbhai Haribhai Kanani Income Tax Officer Plot No. E211, Gidc Phase-2, Vs Ward – 2(10), Jamnagar Dared, Jamnagar, Gujarat - 361008 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Acypk5085F (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 250Section 44A

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER आयकरअपील सं. /ITA No.233/RJT/2025 िनधा"रण वष"/Assessment Year : 2018-19 बनाम/ Bhaveshbhai Haribhai Kanani Income Tax Officer Plot No. E211, GIDC Phase-2, Vs Ward – 2(10), Jamnagar Dared, Jamnagar, Gujarat - 361008 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ACYPK5085F (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रती की ओर से/Assessee by : Shri Chetan Agarwal, Ld. AR राज"की ओर से / Revenue by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR सुनवाई की तारीख /Date of Hearing : 17/09/2025…

Gss Pizza Circle Private Limited, Delhi vs. Neac, Delhi

Appeal is partly allowed

ITA 6316/DEL/2025[2018-19]Status: DisposedITAT Delhi24 Nov 2025AY 2018-19

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2018-19 GSS Pizza Circle Pvt. Ltd., Vs. NFAC, Plot No. 27, Upper Ground Delhi Floor, Road No. 44, Sagar Plaza-2, BLK-UG Rani Bagh Community Centre, Pitampura, Delhi PAN: AAFCG0515L (Appellant) (Respondent) Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessees’ appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT…

Vinod Kumar, Karnal vs. ITO Ward-5, Karnal

Appeal is partly allowed

ITA 3660/DEL/2025[2012-13]Status: DisposedITAT Delhi12 Nov 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2012-13 Vs. Income Tax Officer, Sh. Vinod Kumar, Proprietor Of Vinod Enterprises, Ward-5, R/O- H. No.920, Sector-13, Karnal Karnal, Haryana Pan: Adepk5811G (Appellant) (Respondent) Assessee By Sh. Rajeev Sachdewa, Ca Department By Sh. Ajay Kumar Arora, Sr. Dr

Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Vs. Income Tax Officer, Sh. Vinod Kumar, Proprietor of Vinod Enterprises, Ward-5, R/o- H. No.920, Sector-13, Karnal Karnal, Haryana PAN: ADEPK5811G (Appellant) (Respondent) Assessee by Sh. Rajeev Sachdewa, CA Department by Sh. Ajay Kumar Arora, Sr. DR Date of hearing 12.11.2025 Date of pronouncement 12.11.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of…

Cumulus Exports Pvt Ltd, Delhi vs. Pr Commissioner -1, Delhi

Appeal is allowed

ITA 2544/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Pr. Cit, M/S. Cumulus Exports Pvt. Ltd., Delhi-1, E-10, Ram Dutt Enclave, New Delhi Old Pankha Road, Uttam Nagar, New Delhi Pan: Aadcc9140R (Appellant) (Respondent) Assessee By None Department By Sh. Daya Inder Singh Sidhu, Cit(Dr)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vs. Pr. CIT, M/s. Cumulus Exports Pvt. Ltd., Delhi-1, E-10, Ram Dutt Enclave, New Delhi Old Pankha Road, Uttam Nagar, New Delhi PAN: AADCC9140R (Appellant) (Respondent) Assessee by None Department by Sh. Daya Inder Singh Sidhu, CIT(DR) Date of hearing 29.09.2025 Date of pronouncement 29.09.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, arises against the Principal Commissioner of Income…

Taaruni Connections (India) Private Limited, Delhi vs. Pr CIT Delhi-7, Delhi

Appeal is allowed

ITA 3233/DEL/2025[2021-22]Status: DisposedITAT Delhi25 Sept 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2021-22 Vs. Pcit, Taaruni Connections (India) Pvt. Ltd., Delhi-7 Shop No. 42, F.F. Dda Market, Csc-9, Sector-13, Rohini, Delhi Pan: Aagct7687R (Appellant) (Respondent) Assessee By None Department By Sh. Dayainder Singh Sidhu, Cit(Dr)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2021-22 Vs. PCIT, Taaruni Connections (India) Pvt. Ltd., Delhi-7 Shop No. 42, F.F. DDA Market, CSC-9, Sector-13, Rohini, Delhi PAN: AAGCT7687R (Appellant) (Respondent) Assessee by None Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 25.09.2025 Date of pronouncement 25.09.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2021-22, arises against the Principal Commissioner of Income Tax (App…