Abhinav Jindal HUF v. Commissioner of Income Tax and Ors.

2024 SCC OnLine DEL 6585Reported decision2024#11256 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 148 Section 148A Section 151 Section 147 Section 144B Section 149

Issues it is cited on

section 149a section 163 specified authority section 149(1)(b)section 148a(d)order under section 148a(d)section 149(1)section 148a section 16 section 148a(b)chief commissioner section 151

Judgments citing Abhinav Jindal HUF v. Commissioner of Income Tax and Ors.

ACIT, Circle -34(1), Delhi, New Delhi vs. Nirbhay Goyal, Delhi

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 7248/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Mar 2026AY 2018-19

Bench: Shri M. Balaganesh & Shri Sudhir Kumaracit, Vs. Nirbhay Goyal, Circle-34(1), G-1, Upper Ground Floor, Delhi Lawrance Road, Industrial Area, New Delhi (Appellant) (Respondent) Pan: Bjepg4178F Co No. 51/Del/2026 (In Ita No. 7248/Del/2025) (Assessment Year: 2018-19) Nirbhay Goyal, Vs. Acit, G-1, Upper Ground Circle-34(1), Floor, Lawrance Road, Delhi Industrial Area, New Delhi (Appellant) (Respondent) Pan: Bjepg4178F

For Appellant: Shri Pranav, AdvFor Respondent: Shri Om Prakash, Sr. DR

Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ACIT, Vs. Nirbhay Goyal, Circle-34(1), G-1, Upper Ground Floor, Delhi Lawrance Road, Industrial Area, New Delhi (Appellant) (Respondent) PAN: BJEPG4178F CO No. 51/Del/2026 (In ITA No. 7248/Del/2025) (Assessment Year: 2018-19) Nirbhay Goyal, Vs. ACIT, G-1, Upper Ground Circle-34(1), Floor, Lawrance Road, Delhi Industrial Area, New Delhi (Appellant) (Respondent) PAN: BJEPG4178F Assessee by : Shri Pranav, Adv Shri Amit Goel, CA Revenue by: Shri Om Prakash, Sr. DR Date of Heari…

Javitri Devi, Delhi vs. Income Tax Officer, Ward 30(5), Delhi

In the result, the appeal filed by the assessee is allowed

ITA 6619/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Mar 2026AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumara.Yr. : 2016-17 Javitri Devi, Vs. Income Tax Officer, R-7, Nehru Enclave, Ward 30(5), Kalkaji New Delhi New Delhi – 110 019 (Pan: Aafpd2491M) (Appellant) (Respondent)

For Appellant: Sh. S.C. Garg, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr. DR

Section 13Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER A.YR. : 2016-17 JAVITRI DEVI, VS. INCOME TAX OFFICER, R-7, NEHRU ENCLAVE, WARD 30(5), KALKAJI NEW DELHI NEW DELHI – 110 019 (PAN: AAFPD2491M) (APPELLANT) (RESPONDENT) Appellant by : Sh. S.C. Garg, CA Respondent by : Sh. Rajesh Kumar Dhanesta, Sr. DR. Date of hearing : 24.02.2026 Date of pronouncement : 20.03.2026 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER: This assessee’s appeal for Assessment Year 2016-17 is directed against the order dated 21/8/2025 of th…

Krishana Rani, Haryana vs. Income Tax Officer Ward-1, Hissar, Haryana

In the result, the appeal of the assessee is allowed

ITA 3027/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri M. Balaganesh & Ms Madhumita Roykrishana Rani, Vs. Income Tax Officer, 31, New Anaj Mandi, Ward-1, Hissar, Hansi, Haryana Hayana (Appellant) (Respondent) Pan: Abapr3201M

For Appellant: Shri Satyajeet Goel, CAFor Respondent: Shri Om Parkash, Sr. DR

Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER Krishana Rani, Vs. Income Tax Officer, 31, New Anaj Mandi, Ward-1, Hissar, Hansi, Haryana Hayana (Appellant) (Respondent) PAN: ABAPR3201M Assessee by : Shri Satyajeet Goel, CA Revenue by: Shri Om Parkash, Sr. DR Date of Hearing 11/11/2025 Date of pronouncement 28/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3027/Del/2025 for AY 2017-18, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’,…

Jd Jewellers, Delhi vs. ITO Ward-58(3), Delhi

In the result, the appeal of the assessee is allowed

ITA 2908/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumarjd Jewellers, Vs. Income Tax Officer, C/O. Cs Anand, Adv, Ward-58(3), N-81, First Floor (Part- Delhi B), Defence Colony, Bhishma Pitamah Marg, New Delhi (Appellant) (Respondent) Pan: Aaffj2188K

For Appellant: Shri C. S. Anand, AdvFor Respondent: Shri Om Prakash, Sr. DR

Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER JD Jewellers, Vs. Income Tax Officer, C/o. CS Anand, Adv, Ward-58(3), N-81, First Floor (Part- Delhi B), Defence Colony, Bhishma Pitamah Marg, New Delhi (Appellant) (Respondent) PAN: AAFFJ2188K Assessee by : Shri C. S. Anand, Adv Ms. Vaishnavi, Adv Ms. Astha Sharma, Adv Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 02/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 2908/Del/2025 for AY 2017-18, arise out of the…

Kiran, Delhi vs. ITO Ward-43(1), Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1495/DEL/2025[2016-2017]Status: DisposedITAT Delhi24 Sept 2025AY 2016-2017

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 151Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.1495/DEL/2025 (Assessment Year : 2016-17) Kiran, C/o Shri Kapil Goel, Advocate F-26/124, Sector 7, Rohini, Delhi - 110 085. (PAN : ADLPR6925K) vs. ITO, Ward 43 (1), Delhi. (APPELLANT) (RESPONDENT) ASSESSEE BY: Shri Sandeep Goel, Advocate REVENUE BY: Shri Dheeraj Kumar Jain, Sr. DR Date of Hearing : 01.09.2025 Date of Order : 24.09.2025 ORDER PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld…

Balbir Singh, Delhi vs. AO, National Faceless Assessment Centre, Delhi

In the result, Appeal of the Assessee in ITA Nos

ITA 5767/DEL/2024[2017-18]Status: DisposedITAT Delhi31 Jul 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

Section 148Section 148oSection 149Section 149(1)

…1 ITA No. 5755, 5756, 5761, 5768 & 5756/Del/2024 Balbir Singh Vs. NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHIBENCH:“A” New Delhi] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5755/DEL/2024 (A.Y 2013-14) I.T.A. No. 5756/DEL/2024 (A.Y 2014-15) I.T.A. No. 5761/DEL/2024 (A.Y 2015-16) I.T.A. No. 5768/DEL/2024 (A.Y 2016-17) I.T.A. No. 5767/DEL/2024 (A.Y 2017-18) Balbir Singh Vs National Faceless Appeal C/o. Sumer Garg& Co. E-501A, Centre, ITL towers, A-9, Netaji Subhash ITO, Ward 43(6), Block E- Place, Pitampura, Delhi 2, Prataksh Kar Bhawan, P…

Balbir Singh, Delhi vs. AO, National Faceless Assessment Centre, Delhi

In the result, Appeal of the Assessee in ITA Nos

ITA 5761/DEL/2024[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

Section 148Section 148oSection 149Section 149(1)

Ankita Lokesh Goyal, Delhi vs. Income Tax Officer Ward 70(1), New Delhi

In the result, appeal of the assessee is partly allowed as

ITA 5408/DEL/2024[2016-2017]Status: DisposedITAT Delhi27 Jun 2025AY 2016-2017

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.5408/Del/2024 िनधा"रणवष"/Assessment Years:2016-17 बनाम Ankita Loksh Goyal Income Tax Officer, C/O Kapil Goel, Adv. Vs. Ward 70(1), F-26/124, Sector-7, New Delhi. Rohini, Delhi. Pan No.Ahypb1874C अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 148(2)Section 148ASection 151Section 250

…ITA No.5408/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.5408/Del/2024 िनधा"रणवष"/Assessment Years:2016-17 बनाम ANKITA LOKSH GOYAL INCOME TAX OFFICER, C/o Kapil Goel, Adv. Vs. Ward 70(1), F-26/124, Sector-7, New Delhi. Rohini, Delhi. PAN No.AHYPB1874C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Sandeep Goel, Adv. Shri Ajay Kumar Arora, Sr. DR Revenue by सुनवाईक"तारीख/ Date of hearing: 02.06.2025 27.06.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD…

Cane Development Council Anoopshahr, Bulandshahr vs. ITO, Ward-3(1), Bulandshahr

In the result, Appeal of the Assessee in ITA Nos

ITA 5756/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Mar 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.I.T.A. No. 5755/Del/2024 (A.Y 2013-14) I.T.A. No. 5756/Del/2024 (A.Y 2014-15) I.T.A. No. 5761/Del/2024 (A.Y 2015-16)

Section 148Section 148oSection 149Section 149(1)