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.

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 248/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 153CSection 153D

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.243/CTK/2025 AND आयकर अपील सं/ITA No.248/CTK/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K.…

Maleckunnel Philip Varghese, Sambalpur vs. Deputy Commissioner of Income Tax Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 243/CTK/2025[2012-13]Status: DisposedITAT Cuttack24 Jul 2025AY 2012-13

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.243/Ctk/2025 & आयकर अपील सं/Ita No.248/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 153CSection 153D

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.243/CTK/2025 AND आयकर अपील सं/ITA No.248/CTK/2025 (नििाारण वर्ा / Assessment Year : 2012-2013) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K.…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 62/DEL/2025[2020-21]Status: DisposedITAT Delhi23 Jul 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 61/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Jitendra Kumar, Faridabad vs. DCIT Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 60/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 59/DEL/2025[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 58/DEL/2025[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 57/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 56/DEL/2025[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 55/DEL/2025[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Jitendra Kumar, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 54/DEL/2025[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

Homelife Buildcon Private Limited, Sunview Enclave, Ayali Kalan, Ludhiana, Punjab vs. Smt. Samandeep Kaur DCIT-Central Circle-1, Ludhiana, Punjab

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Homelife Buildcon Pvt. Ltd., Ludhiana

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Shri Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 53/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Jul 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ITA Nos.46 to 53/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.46 to 53/Del/2025 [Assessment Years : 2013-14 to 2020-21] Sudhir Adhana, vs DCIT, H.No-956, Sector-9, Central Circle-1, New Faridabad, Haryana-121006. CGO Complex, NH-IV, PAN-AWVPK5276H Faridabad, Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Jitender Singh, CIT DR Date of Hearing 09.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed by…

Shri Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 52/DEL/2025[2019-20]Status: DisposedITAT Delhi16 Jul 2025AY 2019-20

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ITA Nos.46 to 53/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.46 to 53/Del/2025 [Assessment Years : 2013-14 to 2020-21] Sudhir Adhana, vs DCIT, H.No-956, Sector-9, Central Circle-1, New Faridabad, Haryana-121006. CGO Complex, NH-IV, PAN-AWVPK5276H Faridabad, Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Jitender Singh, CIT DR Date of Hearing 09.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed by…

Shri Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 51/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jul 2025AY 2018-19

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ITA Nos.46 to 53/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.46 to 53/Del/2025 [Assessment Years : 2013-14 to 2020-21] Sudhir Adhana, vs DCIT, H.No-956, Sector-9, Central Circle-1, New Faridabad, Haryana-121006. CGO Complex, NH-IV, PAN-AWVPK5276H Faridabad, Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Jitender Singh, CIT DR Date of Hearing 09.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed by…

Shri Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 50/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ITA Nos.46 to 53/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.46 to 53/Del/2025 [Assessment Years : 2013-14 to 2020-21] Sudhir Adhana, vs DCIT, H.No-956, Sector-9, Central Circle-1, New Faridabad, Haryana-121006. CGO Complex, NH-IV, PAN-AWVPK5276H Faridabad, Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Jitender Singh, CIT DR Date of Hearing 09.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed by…

Sudhir Adhana, Faridabad vs. DCIT, Central Circle-1, Faridabad

In the result, the appeal of the assessee is allowed

ITA 49/DEL/2025[2016-17]Status: DisposedITAT Delhi16 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 153ASection 153DSection 250

…ITA Nos.46 to 53/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.46 to 53/Del/2025 [Assessment Years : 2013-14 to 2020-21] Sudhir Adhana, vs DCIT, H.No-956, Sector-9, Central Circle-1, New Faridabad, Haryana-121006. CGO Complex, NH-IV, PAN-AWVPK5276H Faridabad, Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Jitender Singh, CIT DR Date of Hearing 09.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed by…