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 367,164 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.

Vinod Gutpa, Delhi vs. DCIT Central Circle-18, Delhi

ITA 1168/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Sept 2025AY 2020-21

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. M. Balaganesh, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 1163/Del/2025 : Asstt. Year : 2014-15 ITA No. 1164/Del/2025 : Asstt. Year : 2016-17 ITA No. 1165/Del/2025 : Asstt. Year : 2017-18 ITA No. 1166/Del/2025 : Asstt. Year : 2018-19 ITA No. 1167/Del/2025 : Asstt. Year : 2019-20 ITA No. 1168/Del/2025: Asstt. Year : 2020-21 Vinod Gupta, Vs ACIT, Central Circle-18, B-25/26, 2nd floor, Delhi Left Side, Freedom Fighter Enclave, Neb Sarai, New Delhi (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Saurav Rohtgi,…

Vinod Gupta, Delhi vs. ACIT Central Circle-18, Delhi

ITA 1167/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Sept 2025AY 2019-20

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. M. Balaganesh, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 1163/Del/2025 : Asstt. Year : 2014-15 ITA No. 1164/Del/2025 : Asstt. Year : 2016-17 ITA No. 1165/Del/2025 : Asstt. Year : 2017-18 ITA No. 1166/Del/2025 : Asstt. Year : 2018-19 ITA No. 1167/Del/2025 : Asstt. Year : 2019-20 ITA No. 1168/Del/2025: Asstt. Year : 2020-21 Vinod Gupta, Vs ACIT, Central Circle-18, B-25/26, 2nd floor, Delhi Left Side, Freedom Fighter Enclave, Neb Sarai, New Delhi (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Saurav Rohtgi,…

Vinod Gupta, Delhi vs. ACIT, Central Circle-18, Delhi

ITA 1166/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Sept 2025AY 2018-19

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. M. Balaganesh, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 1163/Del/2025 : Asstt. Year : 2014-15 ITA No. 1164/Del/2025 : Asstt. Year : 2016-17 ITA No. 1165/Del/2025 : Asstt. Year : 2017-18 ITA No. 1166/Del/2025 : Asstt. Year : 2018-19 ITA No. 1167/Del/2025 : Asstt. Year : 2019-20 ITA No. 1168/Del/2025: Asstt. Year : 2020-21 Vinod Gupta, Vs ACIT, Central Circle-18, B-25/26, 2nd floor, Delhi Left Side, Freedom Fighter Enclave, Neb Sarai, New Delhi (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Saurav Rohtgi,…

Vinod Gupta, Delhi vs. ACIT, Central Circle-18, Delhi

ITA 1165/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Sept 2025AY 2017-18

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. M. Balaganesh, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 1163/Del/2025 : Asstt. Year : 2014-15 ITA No. 1164/Del/2025 : Asstt. Year : 2016-17 ITA No. 1165/Del/2025 : Asstt. Year : 2017-18 ITA No. 1166/Del/2025 : Asstt. Year : 2018-19 ITA No. 1167/Del/2025 : Asstt. Year : 2019-20 ITA No. 1168/Del/2025: Asstt. Year : 2020-21 Vinod Gupta, Vs ACIT, Central Circle-18, B-25/26, 2nd floor, Delhi Left Side, Freedom Fighter Enclave, Neb Sarai, New Delhi (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Saurav Rohtgi,…

Vinod Gupta, Delhi vs. ACIT, Central Circle-18, Delhi

ITA 1164/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Sept 2025AY 2016-17

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. M. Balaganesh, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 1163/Del/2025 : Asstt. Year : 2014-15 ITA No. 1164/Del/2025 : Asstt. Year : 2016-17 ITA No. 1165/Del/2025 : Asstt. Year : 2017-18 ITA No. 1166/Del/2025 : Asstt. Year : 2018-19 ITA No. 1167/Del/2025 : Asstt. Year : 2019-20 ITA No. 1168/Del/2025: Asstt. Year : 2020-21 Vinod Gupta, Vs ACIT, Central Circle-18, B-25/26, 2nd floor, Delhi Left Side, Freedom Fighter Enclave, Neb Sarai, New Delhi (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Saurav Rohtgi,…

Vinod Gupta, Delhi vs. ACIT, Central Circle-18, Delhi

ITA 1163/DEL/2025[2014-15]Status: DisposedITAT Delhi19 Sept 2025AY 2014-15

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. M. Balaganesh, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 1163/Del/2025 : Asstt. Year : 2014-15 ITA No. 1164/Del/2025 : Asstt. Year : 2016-17 ITA No. 1165/Del/2025 : Asstt. Year : 2017-18 ITA No. 1166/Del/2025 : Asstt. Year : 2018-19 ITA No. 1167/Del/2025 : Asstt. Year : 2019-20 ITA No. 1168/Del/2025: Asstt. Year : 2020-21 Vinod Gupta, Vs ACIT, Central Circle-18, B-25/26, 2nd floor, Delhi Left Side, Freedom Fighter Enclave, Neb Sarai, New Delhi (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Saurav Rohtgi,…

Melody Enterprises Private Limited, Delhi vs. ACIT Central Circle-13, Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1349/DEL/2023[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Melody Enterprises Private Vs Acit Limited Central Circle-13 E-2, Kh No. 547, 548, 549, 550, Ara Centre, 551,552, Village Alipur, Jhandewalan Extension, Landmark Near Karan Garden, New Delhi North West Delhi Pan: Aajcm3652Q Appellant Respondent Assessee By None Revenue By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 12/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-28, (‘Ld. Cit(A)’ For Short), New Delhi Dated 28/10/2022 For The Assessment Year 2016-17. 2. None Appeared For The Assessee. Considering The Issue Involved In The Present Appeal, We Deem It Fit To Decide The Appeal On Hearing The Ld. Department'S Representative & Perusing The Material Available On Record. Melody Enterprises Pvt. Ltd. Vs. Acit

Section 132Section 143(3)Section 153D

…1 ITA No. 1349/Del/2023 Melody Enterprises Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Melody Enterprises Private Vs ACIT Limited Central Circle-13 E-2, KH No. 547, 548, 549, 550, ARA Centre, 551,552, Village Alipur, Jhandewalan Extension, Landmark Near Karan Garden, New Delhi North West Delhi PAN: AAJCM3652Q Appellant Respondent Assessee by None Revenue by Sh. Dheeraj Kumar Jain, Sr. DR Date of Hearing 02/09/2025 Date of Pronouncement 12/09/2025 ORDER PER YOGESH KUMAR, U.S. J…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6216/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6215/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6214/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6160/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner of Income Tax, CC-8 New Delhi Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

ITA 6158/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Sept 2025AY 2009-10

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh Sinha…

Minda Corporation Limited, New Delhi vs. DCIT Central Circle-13, New Delhi

In the result, the appeals of the Assessee in I

ITA 2791/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

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

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

Minda Corporation Limited, New Delhi vs. DCIT Central Circle-13, New Delhi

In the result, the appeals of the Assessee in I

ITA 2790/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

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

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

Minda Corporation Limited, New Delhi vs. DCIT Central Circle-13, New Delhi

In the result, the appeals of the Assessee in I

ITA 2789/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

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

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

DCIT, Central Circle-13, New Delhi, Jhandewalan vs. Minda Corporation Ltd., Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2663/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

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

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

DCIT, CC-13, New Delhi, Jhandewalan vs. Minda Corporation Ltd., Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2662/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

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

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

DCIT, CC-13, New Delhi, Jhandewalan vs. Minda Corporation, Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2654/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

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

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 360/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh01 Sept 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…