ACIT v. Serajuddin & Co.

163 Taxmann.com 118Supreme Court of India2024#135 most cited

What is ACIT v. Serajuddin & Co. authority for?

Strict adherence to approval protocols under Section 153D, including those in the Departmental Manual of Office Procedure, is essential for search assessments. An assessment is invalid if the approving authority fails to apply its mind or consider all relevant seized material before granting approval.

494

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

ACIT v. Serajuddin & Co. · Section 153D approval · search assessment validity · lack of application of mind · procedural compliance · Departmental Manual of Office Procedure · vitiated assessment · SLP dismissal

Also reported as

463 ITR 698

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 153CSection 119Section 142(1)Section 115BBE

Issues it is cited on

arbitrary and capricioussection 158bgsection 37bsection 136section 43(3)section 193section 196section 158bsection 153dsection 158section 144asection 144ba

Judgments citing ACIT v. Serajuddin & Co.

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 275/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…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 Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 248/HYD/2026[2022-23]Status: DisposedITAT Hyderabad27 Mar 2026AY 2022-23
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…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 Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 233/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…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 Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 232/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…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 Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1896/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…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 Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1886/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…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 Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1552/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…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 Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH , NEW DELHI

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

ITA 30/DEL/2026[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 PAN: AAXPS2824H (Appellant) (Respondent) DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Ms. Daizy Chawla, Adv. Revenue by Ms. Pooja Swaroop, CIT(DR) Date of Hearing 26/02/202…

MANOJ KUMAR SINGH,DELHI vs. DCIT CENTRAL CIRCLE-28, DELHI

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

ITA 7064/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 PAN: AAXPS2824H (Appellant) (Respondent) DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Ms. Daizy Chawla, Adv. Revenue by Ms. Pooja Swaroop, CIT(DR) Date of Hearing 26/02/202…

DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. VIJAY KUMAR AGARWAL, HAPUR

ITA 4143/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRISATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER DCIT, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) PAN: ACBPA6913B Vijay Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: ACBPA6913B Manish Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AANPA4702G Manish Kumar Agarwal, Vs. ACIT, (legal heir of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Marke…

MANISH KUMAR AGARWAL,C/O B K KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3881/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRISATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER DCIT, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) PAN: ACBPA6913B Vijay Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: ACBPA6913B Manish Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AANPA4702G Manish Kumar Agarwal, Vs. ACIT, (legal heir of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Marke…

MANISH KUMAR AGARWAL(LEGAL HEIR OF LATE SH. VIRENDRA KUMAR AGARWAL),C/O B K KAPUR AND COMOANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3880/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRISATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER DCIT, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) PAN: ACBPA6913B Vijay Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: ACBPA6913B Manish Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AANPA4702G Manish Kumar Agarwal, Vs. ACIT, (legal heir of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Marke…

VIJAY KUMAR AGARWAL,C/O BK KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3879/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRISATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER DCIT, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) PAN: ACBPA6913B Vijay Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: ACBPA6913B Manish Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AANPA4702G Manish Kumar Agarwal, Vs. ACIT, (legal heir of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Marke…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 FARIDABAD , FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1397/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Mar 2026AY 2019-20

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

ABVPA5814C,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1381/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Mar 2026AY 2018-19

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1380/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Mar 2026AY 2019-20

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1376/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Mar 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1370/DEL/2025[2016-17]Status: DisposedITAT Delhi27 Mar 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1369/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Mar 2026AY 2015-16

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

In the result, all the six appeals of the assessee are allowed

ITA 4924/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, vs. DCIT, Central Circle-27, 205-208, Anarkali Complex, Jhandewalan Extn., Jhandewalan Extn., New Delhi - 55 New Delhi – 55 (PAN : AAHCS3474Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN,…

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