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 367,154 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.

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 358/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

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…

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 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18

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…

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

In the result, appeals of Revenue are dismissed, Cross

ITA 356/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Sept 2025AY 2016-17

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 प्रत्यर्थी/Respondent स्थायी लेखा सं./Pan No: Aalca0327J & 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 प्रत्यर्थी/Respondent स्थायी लेखा सं./PAN NO: AALCA0327J & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Vishwanath Aggarwal, Delhi vs. ACIT Central Circle-17, Delhi

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

ITA 625/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Aug 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. ACIT, Central Circle-17, Delhi

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

ITA 624/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Aug 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. ACIT Central Circle-17, Delhi

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

ITA 623/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Aug 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. ACIT, Central Circle-17, Delhi

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

ITA 622/DEL/2022[2013-14]Status: DisposedITAT Delhi27 Aug 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. ACIT, Central Circle-17, Delhi

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

ITA 621/DEL/2022[2012-13]Status: DisposedITAT Delhi27 Aug 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

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

ITA 620/DEL/2022[2011-12]Status: DisposedITAT Delhi27 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

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

ITA 619/DEL/2022[2010-11]Status: DisposedITAT Delhi27 Aug 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2568/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2567/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2268/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2267/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2266/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2086/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2082/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2081/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2080/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2079/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…