606 (Delhi). 3. K. Krishnamurthy v. DCIT

171 Taxmann.com 413Supreme Court of India2025#5065 most cited

What is 606 (Delhi). 3. K. Krishnamurthy v. DCIT authority for?

Material found during a simultaneous search of a third party can be used to make additions under section 153A of the Income Tax Act.

23

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

K. Krishnamurthy · section 153A · search · simultaneous search · third party material · undisclosed income · addition · reassessment

Sections most often in play

Section 132Section 115BBESection 153ASection 69ASection 153BSection 292CCSection 1961Section 68

Issues it is cited on

section 281bsection 271aaasection 144basanctioning authoritysection 271aanon application of mindsection 271anon-application of mindsection 153dsection 153blevy of penaltyservice of notice

Judgments citing 606 (Delhi). 3. K. Krishnamurthy v. DCIT

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1129/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1128/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1127/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1126/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1125/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1095/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1094/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1093/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1092/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1091/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1090/HYD/2025[2015-16]Status: DisposedITAT Hyderabad27 Mar 2026AY 2015-16
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

ITA 1089/HYD/2025[2014-15]Status: DisposedITAT Hyderabad27 Mar 2026AY 2014-15
Section 153ASection 153BSection 2(31)Section 292C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.1089 to 1095/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2014-15 to 2020-21) Prathima Infrastructure Vs. The Deputy Commissioner of Limited, Income-Tax, Central Circle – Hyderabad. 2(4), Hyderabad. PAN : AABCP2098P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.Nos.1125 to 1129/Hyd/202…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. GAURAV DALMIA, DELHI

In the result, additional ground 1 under Rule 27 of the assessee is

ITA 4162/DEL/2025[2016-17]Status: DisposedITAT Delhi29 Jan 2026AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 132(4)Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4162/DEL/2025 [A.Y 2016-17] The Dy. C.I.T. Vs. Gaurav Dalmia Delhi 20-F, Prithvi Raj Road, New Delhi PAN: ADYPD 0151 A (Appellant) Respondent) Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, CA Shri Mahir Aggarwal, Adv Shri Uma Shankar, Adv Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 03.11.2025 Date of Pronouncement : 29.01.2026 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed ag…

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [Virtual Court] Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita ACIT, Central Circle-1, Vs. Guwahati (Appellant) (Respondent) PAN: AEJPK6947H Appearances: Assessee represented by : S.P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 02-July-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the…

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [Virtual Court] Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita ACIT, Central Circle-1, Vs. Guwahati (Appellant) (Respondent) PAN: AEJPK6947H Appearances: Assessee represented by : S.P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 02-July-2025 Date of pronouncing the order : 29-September-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both these appeals filed by the assessee are against the…

SURENDRA KUMAR ARYA,NEW DELHI vs. DCIT,CENTRAL CIRCLE - 25, NEW DELHI

In the result, the appeal being ITA No

ITA 2339/DEL/2024[2012-13]Status: DisposedITAT Delhi26 Sept 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT DR
Section 132Section 143(2)Section 153ASection 153CSection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2339/DEL/2024 (Assessment Year : 2012-13) Surendra Kumar Arya, vs. DCIT, Central Circle 25, 7, Neelanchal Bandh Road, New Delhi. Chandanhulla Chattarpur, New Delhi – 110 074. (PAN : ACNPA3721H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, CA Shri Mihir Aggarwal, Advocate Shri Mahir Aggarwal, Advocate REVENUE BY : Shri Mahesh Kumar, CIT DR Date of Hearing : 09.07.2025 Date of Order : 26.09.2025 O R D…

SURENDRA KUMAR ARYA,DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal being ITA No

ITA 2338/DEL/2024[2010-11]Status: DisposedITAT Delhi26 Sept 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT DR
Section 132Section 143(2)Section 153ASection 153CSection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2339/DEL/2024 (Assessment Year : 2012-13) Surendra Kumar Arya, vs. DCIT, Central Circle 25, 7, Neelanchal Bandh Road, New Delhi. Chandanhulla Chattarpur, New Delhi – 110 074. (PAN : ACNPA3721H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, CA Shri Mihir Aggarwal, Advocate Shri Mahir Aggarwal, Advocate REVENUE BY : Shri Mahesh Kumar, CIT DR Date of Hearing : 09.07.2025 Date of Order : 26.09.2025 O R D…

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