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.

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

In the result, the appeal of the assessee is allowed

ITA 48/DEL/2025[2015-16]Status: DisposedITAT Delhi16 Jul 2025AY 2015-16

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-, Faridabad

In the result, the appeal of the assessee is allowed

ITA 47/DEL/2025[2014-15]Status: DisposedITAT Delhi16 Jul 2025AY 2014-15

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 46/DEL/2025[2013-14]Status: DisposedITAT Delhi16 Jul 2025AY 2013-14

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…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3040/DEL/2017[2013-14]Status: DisposedITAT Delhi16 Jul 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…ITA Nos.3036 to 3040/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3036 to 3040/Del/2017 [Assessment Year : 2008-09, 2009-10, 2010-11, 2010-11, 2013-14] M/s. Wang Investments vs ACIT, & Finance Pvt.Ltd., 19, Central Circle-8, DDA Commercial New Delhi Complex, Kailash Colony Extension, Zamrudpur, New Delhi-110048. PAN-AAACW0298B APPELLANT RESPONDENT Appellant by Shri R.K.Kapoor, CA Respondent by Shri Mahesh Kumar, CIT DR Date of Hearing 02.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MAN…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3039/DEL/2017[2011-12]Status: DisposedITAT Delhi16 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…ITA Nos.3036 to 3040/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3036 to 3040/Del/2017 [Assessment Year : 2008-09, 2009-10, 2010-11, 2010-11, 2013-14] M/s. Wang Investments vs ACIT, & Finance Pvt.Ltd., 19, Central Circle-8, DDA Commercial New Delhi Complex, Kailash Colony Extension, Zamrudpur, New Delhi-110048. PAN-AAACW0298B APPELLANT RESPONDENT Appellant by Shri R.K.Kapoor, CA Respondent by Shri Mahesh Kumar, CIT DR Date of Hearing 02.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MAN…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3038/DEL/2017[2010-11]Status: DisposedITAT Delhi16 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…ITA Nos.3036 to 3040/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3036 to 3040/Del/2017 [Assessment Year : 2008-09, 2009-10, 2010-11, 2010-11, 2013-14] M/s. Wang Investments vs ACIT, & Finance Pvt.Ltd., 19, Central Circle-8, DDA Commercial New Delhi Complex, Kailash Colony Extension, Zamrudpur, New Delhi-110048. PAN-AAACW0298B APPELLANT RESPONDENT Appellant by Shri R.K.Kapoor, CA Respondent by Shri Mahesh Kumar, CIT DR Date of Hearing 02.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MAN…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3037/DEL/2017[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…ITA Nos.3036 to 3040/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3036 to 3040/Del/2017 [Assessment Year : 2008-09, 2009-10, 2010-11, 2010-11, 2013-14] M/s. Wang Investments vs ACIT, & Finance Pvt.Ltd., 19, Central Circle-8, DDA Commercial New Delhi Complex, Kailash Colony Extension, Zamrudpur, New Delhi-110048. PAN-AAACW0298B APPELLANT RESPONDENT Appellant by Shri R.K.Kapoor, CA Respondent by Shri Mahesh Kumar, CIT DR Date of Hearing 02.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MAN…

M/S Wang Investment & Finance Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3036/DEL/2017[2008-09]Status: DisposedITAT Delhi16 Jul 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 153ASection 153DSection 250

…ITA Nos.3036 to 3040/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3036 to 3040/Del/2017 [Assessment Year : 2008-09, 2009-10, 2010-11, 2010-11, 2013-14] M/s. Wang Investments vs ACIT, & Finance Pvt.Ltd., 19, Central Circle-8, DDA Commercial New Delhi Complex, Kailash Colony Extension, Zamrudpur, New Delhi-110048. PAN-AAACW0298B APPELLANT RESPONDENT Appellant by Shri R.K.Kapoor, CA Respondent by Shri Mahesh Kumar, CIT DR Date of Hearing 02.07.2025 Date of Pronouncement 16.07.2025 ORDER PER MAN…

Sarita Tyagi, Uttar Pradesh vs. DCIT, Central Circle, Meerut

ITA 5077/DEL/2024[2019-20]Status: DisposedITAT Delhi07 Jul 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5076/Del/2024 : Asstt. Year : 2018-19 Ita No. 5077/Del/2024 : Asstt. Year : 2019-20 Sarita Tyagi, Vs Dcit/Acit, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (Appellant) (Respondent) Pan No. Abapt9137C Assessee By : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 07.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5076/Del/2024 : Asstt. Year : 2018-19 ITA No. 5077/Del/2024 : Asstt. Year : 2019-20 Sarita Tyagi, Vs DCIT/ACIT, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (APPELLANT) (RESPONDENT) PAN No. ABAPT9137C Assessee by : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 07.07.2025 Date of Pronouncement: 07.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These asses…

Sarita Tyagi, Uttar Pradesh vs. DCIT, Central Circle, Meerut

ITA 5076/DEL/2024[2018-19]Status: DisposedITAT Delhi07 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5076/Del/2024 : Asstt. Year : 2018-19 Ita No. 5077/Del/2024 : Asstt. Year : 2019-20 Sarita Tyagi, Vs Dcit/Acit, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (Appellant) (Respondent) Pan No. Abapt9137C Assessee By : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 07.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5076/Del/2024 : Asstt. Year : 2018-19 ITA No. 5077/Del/2024 : Asstt. Year : 2019-20 Sarita Tyagi, Vs DCIT/ACIT, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (APPELLANT) (RESPONDENT) PAN No. ABAPT9137C Assessee by : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 07.07.2025 Date of Pronouncement: 07.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These asses…

Rameshwaram Steel and Power Private Ltd., Chhattisgarh vs. DCIT, CC-20, Delhi

In the result, both the appeals of the appellant/assessee are allowed

ITA 1015/DEL/2021[2008-09]Status: DisposedITAT Delhi30 Jun 2025AY 2008-09

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2007-08 Assessment Year: 2008-09 Rameshwaram Steel & Vs The Deputy Power Private Ltd., . Commissioner Of Income 1, Village Bade Guma, Tax, Ghar Ghoda, Raigarh Central Circle-20, Chhattisgarh New Delhi Delhi- 496001 Pan No. Aaccr7462A (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv. &For Respondent: Shri Dayainder Singh Sidhu
Section 132Section 142(1)Section 153ASection 153BSection 153CSection 153DSection 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2007-08 Assessment Year: 2008-09 Rameshwaram Steel and Vs The Deputy Power Private Ltd., . Commissioner of Income 1, Village Bade Guma, Tax, Ghar Ghoda, Raigarh Central Circle-20, CHHATTISGARH New Delhi Delhi- 496001 PAN No. AACCR7462A (Appellant) (Respondent) Assessee by: Shri Ved Jain, Adv. & Shri Ayush Garg, CA Department by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing: 04.06.2025 Date of 30.06.2025 pronouncement: O R D E R PER VIMAL KUMAR, J…

Rameshwaram Steel and Power Private Ltd., Chhattisgarh vs. DCIT, CC-20, New Delhi

In the result, both the appeals of the appellant/assessee are allowed

ITA 1014/DEL/2021[2007-08]Status: DisposedITAT Delhi30 Jun 2025AY 2007-08

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2007-08 Assessment Year: 2008-09 Rameshwaram Steel & Vs The Deputy Power Private Ltd., . Commissioner Of Income 1, Village Bade Guma, Tax, Ghar Ghoda, Raigarh Central Circle-20, Chhattisgarh New Delhi Delhi- 496001 Pan No. Aaccr7462A (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv. &For Respondent: Shri Dayainder Singh Sidhu
Section 132Section 142(1)Section 153ASection 153BSection 153CSection 153DSection 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2007-08 Assessment Year: 2008-09 Rameshwaram Steel and Vs The Deputy Power Private Ltd., . Commissioner of Income 1, Village Bade Guma, Tax, Ghar Ghoda, Raigarh Central Circle-20, CHHATTISGARH New Delhi Delhi- 496001 PAN No. AACCR7462A (Appellant) (Respondent) Assessee by: Shri Ved Jain, Adv. & Shri Ayush Garg, CA Department by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing: 04.06.2025 Date of 30.06.2025 pronouncement: O R D E R PER VIMAL KUMAR, J…

Tara Health Foods Limited, Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 754/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1036/CHD/2013 & ITA 754/CHD/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/s Tara Health Foods Ltd., Vs The DCIT, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./PAN NO: AACCT3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 09.04.2025 Date o…

Tara Health Foods Ltd., Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 1036/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1036/CHD/2013 & ITA 754/CHD/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/s Tara Health Foods Ltd., Vs The DCIT, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./PAN NO: AACCT3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 09.04.2025 Date o…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Kapil Romana, Bathinda

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 926/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Jun 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…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. 771/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The DCIT बनाम Kapil Romana Ludhiana 48, Homeland Enclave, Goniana Road, Bathinda, Punjab-151001 "ायी लेखा सं./PAN NO: AGLPR0961J अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No.31/Chd/2024 In (आयकर अपील सं./ ITA No. 771/Chd/ 2023) िनधा"रण वष" / Assessment Year : 2017-18 बनाम Kapil…

Deputy Commissioner of Income Tax, Ludhiana vs. Kapil Romana, Bathinda

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 773/CHANDI/2023[2018]Status: DisposedITAT Chandigarh16 Jun 2025

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…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. 771/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The DCIT बनाम Kapil Romana Ludhiana 48, Homeland Enclave, Goniana Road, Bathinda, Punjab-151001 "ायी लेखा सं./PAN NO: AGLPR0961J अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No.31/Chd/2024 In (आयकर अपील सं./ ITA No. 771/Chd/ 2023) िनधा"रण वष" / Assessment Year : 2017-18 बनाम Kapil…

ACIT, CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1856/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

ACIT-CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1855/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Jun 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1392/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Jun 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1391/DEL/2020[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…