664 (SC), PCIT v. Dev Technofab Ltd.

166 Taxmann.com 514High Court2024#6684 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 153CSection 132Section 143(3)Section 153ASection 147Section 148Section 133ASection 144

Issues it is cited on

section 153c proceedingssection 153(a)section 153c(1)paper companyshell companyblock periodsatisfaction notesection 127date of transfersection 132(1)section 153a(1)section 153c

Judgments citing 664 (SC), PCIT v. Dev Technofab Ltd.

JCIT(OSD), JHANDEWALAN vs. NARENDRA AGGARWAL, FARIDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 1017/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwaljcit (Osd), Jhandewalan, Vs. Narendra Aggarwal, Delhi H.No. 467, Sector-21-A, Fardidabad, Haryana (Pan: Aagpa1441D) (Appellant) (Respondent) Assessee By : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, Ca & Deepesh Garg, Adv. Revenue By : Ms. Amisha S. Gupt, Cit Dr Date Of Hearing : 04.11.2025 Date Of Order : 19.12.2025 O R D E R Per Sudhir Kumar, Jm :

For Appellant: Dr.Rakesh Gupta, Adv., Sh. Somil AgarwalFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 132Section 139(1)Section 143(3)Section 153CSection 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER JCIT (OSD), JHANDEWALAN, vs. NARENDRA AGGARWAL, DELHI H.NO. 467, SECTOR-21-A, FARDIDABAD, HARYANA (PAN: AAGPA1441D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, CA & Deepesh Garg, Adv. REVENUE BY : Ms. Amisha S. Gupt, CIT DR Date of Hearing : 04.11.2025 Date of Order : 19.12.2025 O R D E R PER SUDHIR KUMAR, JM : This appeal is preferred by the Revenue against the order of ld. Commissioner of Income-tax (Ap…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, DELHI, DELHI vs. M/S MANI CAPITAL LIMITED, KANPUR

In the result, the appeal of AY 2010-11 is allowed

ITA 3863/DEL/2025[2013-14]Status: DisposedITAT Delhi25 Nov 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, NEW DELHI, DELHI vs. M/S MANI CAPITAL LIMITED, KANPUR

In the result, the appeal of AY 2010-11 is allowed

ITA 3862/DEL/2025[2012-13]Status: DisposedITAT Delhi25 Nov 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, NEW DELHI, DELHI vs. M/S MANI CAPITAL LIMITED, KANPUR

In the result, the appeal of AY 2010-11 is allowed

ITA 3861/DEL/2025[2011-12]Status: DisposedITAT Delhi25 Nov 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-17, NEW DELHI, DELHI vs. M/S MANI CAPITAL LIMITED, KANPUR

In the result, the appeal of AY 2010-11 is allowed

ITA 3860/DEL/2025[2010-11]Status: DisposedITAT Delhi25 Nov 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

DCIT., CENTRAL CIRCLE-1(2), HYDERABAD vs. VPR MINING INFRASTRUCTURE PRIVATE LIMITED, NELLORE

In the result, appeal of the Revenue is dismissed

ITA 939/HYD/2025[2018-19]Status: DisposedITAT Hyderabad15 Oct 2025AY 2018-19

Bench: : Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The Dcit, Central Vpr Mining Vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, Nellore. Pin -500 004. Pin – 524003 Andhra Pradesh Telangana. Pan Aaccv6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Mv Prasad राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA MV PrasadFor Respondent: : Dr. Narendra Kumar Naik, CIT-DR
Section 132Section 143(3)Section 153C

…1 ITA.No.939/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH, HYDERABAD BEFORE : SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The DCIT, Central VPR Mining vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, NELLORE. PIN -500 004. PIN – 524003 Andhra Pradesh Telangana. PAN AACCV6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA MV Prasad राज" व "ारा/Revenue by:: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 03.09.2025 घोष…

M/S. AG POLYPACKS PVT. LTD. (AS SUCCESSOR IN INTEREST OF MIDAS POLYPACK PVT. LTD.),DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI, DELHI

ITA 862/DEL/2025[2020-21]Status: DisposedITAT Delhi30 Sept 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

M/S. AG POLYPACKS PVT. LTD. (AS SUCCESSOR IN INTEREST OF MIDAS POLYPACK PVT. LTD.),DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI, DELHI

ITA 861/DEL/2025[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

M/S. AG POLYPACKS PVT. LTD. (AS SUCCESSOR IN INTEREST OF MIDAS POLYPACK PVT. LTD.),DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI, DELHI

ITA 860/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

M/S. AG POLYPACKS PVT. LTD. (AS SUCCESSOR IN INTEREST OF MIDAS POLYPACK PVT. LTD.),DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI, DELHI

ITA 859/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a
Section 144Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 94/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke DY. Commissioner of Income Tax, Smt. Kamla Prabha Vs. Central Circle-2, L/H of Late Sh. Gopal Lal Ji Jaipur. Goswami, Main Road, Ladpura, Kota City S.O., Kota-324006. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPG7177D vihykFkhZ@Appellant izR;FkhZ@Respondent CO. No. 22/JPR/2…

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1486/JPR/2024[2018]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Udai Buildhome Pvt. Ltd. 302, Golden Sunrise Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: प्रत्यर्थी / Respond

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1399, 1400, 1401 & 1486/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 cuke Asstt. Commissioner of Income M/s Udai Buildhome Pvt. Vs. Tax, Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCU 5068 J vihykFkhZ@Appellant i…

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

ITA 1401/JPR/2024[2017]Status: DisposedITAT Jaipur10 Mar 2025
For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19\nAsstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt.\nTax,\nVs.\nLtd. 302, Golden Sunrise\nCentral Circle-02, Jaipur\nApartment, Lajpat Marg, C-\nScheme, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No…

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1400/JPR/2024[2015]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt. Tax, Vs. Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1399, 1400, 1401 & 1486/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 cuke Asstt. Commissioner of Income M/s Udai Buildhome Pvt. Vs. Tax, Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCU 5068 J vihykFkhZ@Appellant i…

ACIT, JAIPUR vs. M/S UDAI BUILDHOME PVT LTD., JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1399/JPR/2024[2014]Status: DisposedITAT Jaipur10 Mar 2025
For Appellant: \nSh. C.M. Agarwal, CAFor Respondent: \nSmt. Roshanta Meena, CIT
Section 143(3)Section 153C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19\nAsstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt.\nTax,\nVs.\nLtd. 302, Golden Sunrise\nCentral Circle-02, Jaipur\nApartment, Lajpat Marg, C-\nScheme, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR N…

DEE DEVELOPMENT ENGINEERS LTD.,FARIDABAD vs. DCIT CIRCLE 7(1), NEW DELHI

ITA 859/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Mar 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…

DCIT CENTRAL CIRCLE-25, DELHI vs. ANS STEEL TUBES LTD. , DELHI

ITA 861/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.859 to 862/Del/2025 Assessment Years: 2017-18 to 2020-21 Vs. DCIT, M/s. AG Polypacks Pvt. Ltd. (As successor in interest of Central Circle-28, MIDAS POLYPACK PVT LTD), Delhi C-4/1, Rajiv Nagar, Indl. Area, Sewadham Marg, Mandoli, Delhi PAN: AAICM3805G (Appellant) (Respondent) Assessee by Sh. Vibhu Gupta, Adv. Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing 30.09.2025 Date of pronouncement 30.09.2025 ORDER PER SATBEER SINGH GODARA, J…