70 (SC).in ITO v. Girish Kumar Gupta

175 Taxmann.com 1037Reported decision2025#13600 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 148Section 149Section 148ASection 147Section 3Section 143(3)Section 144C(13)Section 151

Issues it is cited on

section 3(1)section 149(1)order under section 148a(d)section 148a(b)section 149section 148a(d)income escaping assessmentsection 148across objectionnotice under section 148section 148prescribed

Judgments citing 70 (SC).in ITO v. Girish Kumar Gupta

Karnataka Telecom Department Employees Co-Operative Society Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle 1(4), Blr, Bangalore

In the result, appeals of Revenue in ITA Nos

ITA 1080/BANG/2025[2016-17]Status: DisposedITAT Bangalore31 Dec 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Years: 2016-17

For Appellant: Shri PR Suresh, CAFor Respondent: Shri N Balusamy, JCIT-DR
Section 143(3)Section 147Section 148Section 148ASection 149Section 250Section 80(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Years: 2016-17 Karnataka Telecom Department Employees Co-operative Society Limited, The Deputy No.106, 2nd Block, P & T Colony, Commissioner of Income RT Nagar, Bangalore North, Tax, P &T Col., Kavalbyrasandra S.O, Central Circle – 1(4), Bangalore – 560 032. Bengaluru. Vs. PAN : AAAAK 6096 K APPELLANT RESPONDENT Assessee by : Shri PR Suresh, CA Revenue by : Shri N Balusamy, JCIT-DR Date of Hearing : 10-12-2025 Date of Pronouncement : 31-12-2025 ORDER PER…

Genpact Services Llc, Gurgaon vs. ACIT, Circle - 1(3)(1), International Tax, New Delhi

In the result, appeal of the assessee is allowed

ITA 3480/DEL/2025[2015-16]Status: DisposedITAT Delhi31 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 144C(13)Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 3480/Del/2025 [Assessment Year: 2015-16] Genpact Servies LLC, ACIT, Plot No. 22A and B, Sector-18, Circle-1(3)(1), International Tax, Udyog Vihar, Gurgaon, Haryana- Vs Civic Centre, Minto Road, 122002. New Delhi-110002 PAN- AACCG3353P Assessee Revenue Assessee by Shri Vishal Kalra, Adv. (through VC), Ms. Reema Grewal & Ms. Snigdha Gautam, Advs. Revenue by Shri M.S. Nethrapal, CIT(DR) Date of Hearing 11.12.2025 Date of Pronouncement 31.12.2025 ORDER…

Anand Swaroop, Delhi vs. ITO Ward 60(6), Delhi

In the result, appeal of the assessee in ITA No

ITA 3306/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3306/DEL/2025 [A.Y. 2015-16] Anand Swaroop Vs. The I.T.O IX/636, Krishna Gali No. 2 Ward – 60(6) Subhash Road, Gandhi Nagar Delhi Delhi PAN – AAXPS 6560 J (Applicant) (Respondent) Assessee By : Shri Tarandeep Singh, Adv Shri Jatin Kapoor, CA Department By : Ms. Ankush Kalra, Sr. DR Date of Hearing : 12.11.2025 Date of Pronouncement : .12.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against…

Pooja Kejriwal, Delhi vs. Income Tax Officer, Ward 43(6), Delhi

In the result, appeal of assessee in ITA No

ITA 2200/DEL/2025[2015-16]Status: DisposedITAT Delhi01 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Rajesh Mahajan, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2200/DEL/2025 [A.Y 2015-16] Pooja Kejriwal Vs. The I.T.O A-83, Pushpanjali Enclave Ward – 43(6) Delhi Delhi PAN: AAFCA 0233 P (Appellant) (Respondent) Assessee By : Shri Suresh Gupta, CA Department By : Shri Rajesh Mahajan, Sr. DR Date of Hearing : 28.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the assessee is directed against the order of the NFAC, Delhi dated 13.03.2025 pertaining to A…

Income Tax Officer, Ward-10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5538/DEL/2024[2015-16]Status: DisposedITAT Delhi26 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…

Income Tax Officer, Ward 10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5537/DEL/2024[2014-15]Status: DisposedITAT Delhi26 Aug 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…

Income Tax Officer, Ward-10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5536/DEL/2024[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…

70 (SC).in ITO v. Girish Kumar Gupta (175 Taxmann.com 1037) — Cited in 7 Judgments | BharatTax