ACIT v. Serajuddin & Co.

163 Taxmann.com 118Supreme Court of India2024#138 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.

500

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 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.

Avinandita Mohanty, Bhubaneswar vs. Deputy Commissioner of Income Tax, Central Circle-2, Bhuabenswar

In the result, appeals in ITA No

ITA 367/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Sept 2025AY 2017-18

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri K.C.Jena &Mohit Sheth, ArsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 153D

…आयकरअपीलीयअधिकरण,कटकन्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्रीजाजज माथन,न्याययक सदस्यएवंश्रीराजेशकुमार, लेखा सदस्यकेसमक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.364/CTK/2025 (निर्धारणवर्ा / Assessment Year :2017-2018) Soumendra Kumar Mohanty Vs DCIT, Central Circle-2, Plot No.130, SM Tower, Bhubaneswar Mancheswar Industrial Estate, Rasulgarh, Bhubaneswar PAN No. :ABFPM 9538 D (अपीलधर्थी/Appellant) .. (प्रत्यर्थी / Respondent) AND आयकर अपील सं/ITA Nos.365 & 367/CTK/2025 (निर्धारणवर्ा / Ass…

Avinandita Mohanty, Bhubaneswar vs. Deputy Commissioner of Income Tax, Central Circle-2 Bhuabenswar, Bhubaneswar

In the result, appeals in ITA No

ITA 365/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Sept 2025AY 2012-13

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri K.C.Jena &Mohit Sheth, ArsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 153D

…आयकरअपीलीयअधिकरण,कटकन्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्रीजाजज माथन,न्याययक सदस्यएवंश्रीराजेशकुमार, लेखा सदस्यकेसमक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.364/CTK/2025 (निर्धारणवर्ा / Assessment Year :2017-2018) Soumendra Kumar Mohanty Vs DCIT, Central Circle-2, Plot No.130, SM Tower, Bhubaneswar Mancheswar Industrial Estate, Rasulgarh, Bhubaneswar PAN No. :ABFPM 9538 D (अपीलधर्थी/Appellant) .. (प्रत्यर्थी / Respondent) AND आयकर अपील सं/ITA Nos.365 & 367/CTK/2025 (निर्धारणवर्ा / Ass…

Soumendra Kumar Mohanty, Bhubaneswar vs. Deputy Commissioner of Income Tax, Central Circle-2 Bhuabenswar, Bhubaneswar

In the result, appeals in ITA No

ITA 364/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Sept 2025AY 2017-18

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri K.C.Jena &Mohit Sheth, ArsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 153D

…आयकरअपीलीयअधिकरण,कटकन्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्रीजाजज माथन,न्याययक सदस्यएवंश्रीराजेशकुमार, लेखा सदस्यकेसमक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.364/CTK/2025 (निर्धारणवर्ा / Assessment Year :2017-2018) Soumendra Kumar Mohanty Vs DCIT, Central Circle-2, Plot No.130, SM Tower, Bhubaneswar Mancheswar Industrial Estate, Rasulgarh, Bhubaneswar PAN No. :ABFPM 9538 D (अपीलधर्थी/Appellant) .. (प्रत्यर्थी / Respondent) AND आयकर अपील सं/ITA Nos.365 & 367/CTK/2025 (निर्धारणवर्ा / Ass…

Nanak Chand Tayal, Faridabad Haryana vs. Dy Commissioner of Income Tax Central Circle 2 Faridabad, Faridabad Haryana

The appeals of the assessee are allowed

ITA 1615/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos.1611 to 1615/Del/2025 Assessment Years: 2013-14 to 2017-18 Nanak Chand Tayal Vs. DCIT, Central Circle-2, F-1/24, Second Floor, Sector-10, Faridabad. Faridabad (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 22.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the order…

Nanak Chand Tayal, Faridabad Haryana vs. Deputy Commissioner of Income Tax Central Circle 2 Faridabad, Faridabad Haryana

The appeals of the assessee are allowed

ITA 1614/DEL/2025[2016-17]Status: DisposedITAT Delhi24 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos.1611 to 1615/Del/2025 Assessment Years: 2013-14 to 2017-18 Nanak Chand Tayal Vs. DCIT, Central Circle-2, F-1/24, Second Floor, Sector-10, Faridabad. Faridabad (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 22.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the order…

Nanak Chand Tayal, Faridabad Haryana vs. Deputy Commissioner of Income Tax Central Circle 2 Faridabad, Faridabad Haryana

The appeals of the assessee are allowed

ITA 1613/DEL/2025[2015-16]Status: DisposedITAT Delhi24 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos.1611 to 1615/Del/2025 Assessment Years: 2013-14 to 2017-18 Nanak Chand Tayal Vs. DCIT, Central Circle-2, F-1/24, Second Floor, Sector-10, Faridabad. Faridabad (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 22.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the order…

Nanak Chand Tayal, Faridabad Haryana vs. Dy Commissioner of Income Tax, Faridabd Haryana

The appeals of the assessee are allowed

ITA 1612/DEL/2025[2014-15]Status: DisposedITAT Delhi24 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos.1611 to 1615/Del/2025 Assessment Years: 2013-14 to 2017-18 Nanak Chand Tayal Vs. DCIT, Central Circle-2, F-1/24, Second Floor, Sector-10, Faridabad. Faridabad (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 22.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the order…

Nanak Chand Tayal, Faridabad Haryana vs. Deputy Comissioner of Income Tax Central Circle 2 Faridabad, Faridabad Haryana

The appeals of the assessee are allowed

ITA 1611/DEL/2025[2013-14]Status: DisposedITAT Delhi24 Sept 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA Nos.1611 to 1615/Del/2025 Assessment Years: 2013-14 to 2017-18 Nanak Chand Tayal Vs. DCIT, Central Circle-2, F-1/24, Second Floor, Sector-10, Faridabad. Faridabad (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue by : Shri Mahesh Kumar, CIT-DR Date of Hearing : 22.09.2025 Date of Pronouncement : 24.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the order…

DCIT Central Circle-06, New Delhi vs. Vijay Kumar Kataria, New Delhi

Appeal is allowed as indicated above

ITA 832/DEL/2021[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri Krinwant Sahayassessment Year: 2006-07

Section 143(3)Section 153ASection 153D

…1 ITA No 1966/Del/2020 & 832/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2006-07 Vijay Kataria, Vs ACIT, Central Circle-6, B-14, Ground Floor, Geetanjali New Delhi Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Assessment Year: 2006-07 ACIT, Central Circle-6, Vs Vijay Kataria, New Delhi B-14, Ground Floor, Geetanjali Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Shri R.S. Singhavi, Adv. & Assessee represented by Shri Satya Jeet Goel, Adv. De…

Vijay Kataria, New Delhi vs. ACIT Central Circle-6, New Delhi

Appeal is allowed as indicated above

ITA 1966/DEL/2020[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri Krinwant Sahayassessment Year: 2006-07

Section 143(3)Section 153ASection 153D

…1 ITA No 1966/Del/2020 & 832/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2006-07 Vijay Kataria, Vs ACIT, Central Circle-6, B-14, Ground Floor, Geetanjali New Delhi Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Assessment Year: 2006-07 ACIT, Central Circle-6, Vs Vijay Kataria, New Delhi B-14, Ground Floor, Geetanjali Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Shri R.S. Singhavi, Adv. & Assessee represented by Shri Satya Jeet Goel, Adv. De…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3176/DEL/2025[2019-20]Status: DisposedITAT Delhi22 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3175/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3174/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Cricle 1 Faridabad, Faridabad

ITA 3173/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3172/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Sept 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3171/DEL/2025[2014-15]Status: DisposedITAT Delhi22 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. Deputy Commissioner of Income Tax Central Circle 1 Faridabad, Faridabad

ITA 3170/DEL/2025[2013-14]Status: DisposedITAT Delhi22 Sept 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. Deputy Commissioner of Income Tax Central Circle1 Fbd, Faridabad

ITA 3169/DEL/2025[2012-13]Status: DisposedITAT Delhi22 Sept 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

DCIT, Central Circle 28, New Delhi vs. Manoj Kumar Singh, New Delhi

The appeal of the assessee is allowed and consequently, the appeal

ITA 3717/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2012-13 Manoj Kumar Singh, Vs Dcit, S-17, Ground Floor, Central Circle-28, Panchsheel Enclave, Delhi. New Delhi - 110 017. Pan: Aaxps2824H Assessment Year: 2012-13

For Appellant: Shri Ajay Vohra &For Respondent: Shri Jitender Singh, CIT-DR
Section 131(3)Section 132(4)Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2012-13 Manoj Kumar Singh, Vs DCIT, S-17, Ground Floor, Central Circle-28, Panchsheel Enclave, Delhi. New Delhi - 110 017. PAN: AAXPS2824H Assessment Year: 2012-13 DCIT, Vs. Manoj Kumar Singh, Central Circle-28, S-17, Ground Floor, Delhi. Panchsheel Enclave, New Delhi - 110 017. PAN: AAXPS2824H (Appellant) (Respondent) Assessee by : Shri Ajay Vohra & Shri Asheem Chawla, Sr. Advocates;& Shri Vijay K. Singh & Ms Daisy Chawla, Advocates Rev…

Manoj Kumar Singh, Delhi vs. DCIT, Central Circle-28, Delhi

ITA 2237/DEL/2025[2012-13]Status: DisposedITAT Delhi19 Sept 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Singh, S-17, Ground Floor, Panchsheel Enclave, New Delhi - 110 017. Pan: Aaxps2824H Vs Dcit, Central Circle-28, Delhi.

Section 131(3)Section 132(4)Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Manoj Kumar Singh, S-17, Ground Floor, Panchsheel Enclave, New Delhi - 110 017. PAN: AAXPS2824H Vs DCIT, Central Circle-28, Delhi. ITA No.2237/Del/2025 Assessment Year: 2012-13 ITA No.3717/Del/2025 Assessment Year: 2012-13 DCIT, Central Circle-28, Delhi. Vs. Manoj Kumar Singh, S-17, Ground Floor, Panchsheel Enclave, New Delhi - 110 017. PAN: AAXPS2824H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Ajay Vohra & Shri Asheem Cha…