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 366,470 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.

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

In the result, the appeal being ITA No

ITA 1390/DEL/2020[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…

Deepak Kumar, Gaziabad vs. ACIT, Delhi

In the result, appeal of the assessee is allowed

ITA 1224/DEL/2024[2021-22]Status: DisposedITAT Delhi02 Jun 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2021-22] Deepak Kumar, Vs Acit, Ward No.2, Behta Haipur, Ncc Dit(S), Loni Dehat, Ghaziabad, Jhandewala Ext., Uttar Pradesh-201102 New Delhi Pan-Cbkpp0414L Appellant Respondent Appellant By Shri Amit Kuashik, Adv. & Shri Himanshu Sharma, Adv. Respondent By Ms. Suman Malik, Cit Dr Date Of Hearing 02.06.2025 Date Of Pronouncement 02.06.2025 Order

Section 115BSection 132Section 142(1)Section 143(3)Section 153ASection 234BSection 250Section 69A

…ITA No.1224/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2021-22] Deepak Kumar, vs ACIT, Ward No.2, Behta Haipur, NCC DIT(S), Loni Dehat, Ghaziabad, Jhandewala Ext., Uttar Pradesh-201102 New Delhi PAN-CBKPP0414L APPELLANT RESPONDENT Appellant by Shri Amit Kuashik, Adv. & Shri Himanshu Sharma, Adv. Respondent by Ms. Suman Malik, CIT DR Date of Hearing 02.06.2025 Date of Pronouncement 02.06.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by assessee against th…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 923/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh28 May 2025AY 2020-21
Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 | बनाम | The DCIT Central Circle I, Ludhiana, Punjab Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessm…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 922/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh28 May 2025AY 2019-20
Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं / . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant बनाम The DCIT Central Circle I, Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Y…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 921/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh28 May 2025AY 2018-19
Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab बनाम The DCIT Central Circle I, Ludhiana, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Yea…

Rosha Alloys P Limited, Amloh Road, Village Turan, Mandi Gobindgarh, Punjab vs. DCIT Central Circle 1, Ludhiana, Punjab

In the result, the appeals filed by the Revenue are dismissed,

ITA 888/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh28 May 2025AY 2018-2019
Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant बनाम The DCIT Central Circle I, Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Ye…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

ITA 5203/DEL/2024[2019-20]Status: HeardITAT Delhi28 May 2025AY 2019-20

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

Section 132Section 153ASection 153D

…1 ITA Nos. 5200 to 5203/Del/2024 Satish Chand Tyagi Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 5201/Del/2024 (A.Y. 2017-18) ITA No. 5203/Del/2024 (A.Y. 2019-20) Satish Chand Tyagi Vs. DCIT/ACIT Streeet No. 1, Bank Central Circle Colony, Near Amber Meerut Cinema, Modinagar- (Uttar Pradesh) 201201 (Uttar Pradesh) PAN: AANPT7635B Appellant Respondent Assessee by Sh. Ved Jain, Advocate, Shri AmanGarg, Advocate, Ms. Uma Upadhyay, CA and Shri Aditya Garg, CA Revenue by Sh. Ma…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

ITA 5202/DEL/2024[2018-19]Status: HeardITAT Delhi28 May 2025AY 2018-19

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

Section 132Section 153ASection 153D

…1 ITA Nos. 5200 to 5203/Del/2024 Satish Chand Tyagi Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 5201/Del/2024 (A.Y. 2017-18) ITA No. 5203/Del/2024 (A.Y. 2019-20) Satish Chand Tyagi Vs. DCIT/ACIT Streeet No. 1, Bank Central Circle Colony, Near Amber Meerut Cinema, Modinagar- (Uttar Pradesh) 201201 (Uttar Pradesh) PAN: AANPT7635B Appellant Respondent Assessee by Sh. Ved Jain, Advocate, Shri AmanGarg, Advocate, Ms. Uma Upadhyay, CA and Shri Aditya Garg, CA Revenue by Sh. Ma…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

ITA 5201/DEL/2024[2017-18]Status: HeardITAT Delhi28 May 2025AY 2017-18

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

Section 132Section 153ASection 153D

…1 ITA Nos. 5200 to 5203/Del/2024 Satish Chand Tyagi Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 5201/Del/2024 (A.Y. 2017-18) ITA No. 5203/Del/2024 (A.Y. 2019-20) Satish Chand Tyagi Vs. DCIT/ACIT Streeet No. 1, Bank Central Circle Colony, Near Amber Meerut Cinema, Modinagar- (Uttar Pradesh) 201201 (Uttar Pradesh) PAN: AANPT7635B Appellant Respondent Assessee by Sh. Ved Jain, Advocate, Shri AmanGarg, Advocate, Ms. Uma Upadhyay, CA and Shri Aditya Garg, CA Revenue by Sh. Ma…

Satish Chand Tyagi, Uttar Pradesh vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

ITA 5200/DEL/2024[2016-17]Status: HeardITAT Delhi28 May 2025AY 2016-17

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

Section 132Section 153ASection 153D

…1 ITA Nos. 5200 to 5203/Del/2024 Satish Chand Tyagi Vs. DCIT/ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 5201/Del/2024 (A.Y. 2017-18) ITA No. 5203/Del/2024 (A.Y. 2019-20) Satish Chand Tyagi Vs. DCIT/ACIT Streeet No. 1, Bank Central Circle Colony, Near Amber Meerut Cinema, Modinagar- (Uttar Pradesh) 201201 (Uttar Pradesh) PAN: AANPT7635B Appellant Respondent Assessee by Sh. Ved Jain, Advocate, Shri AmanGarg, Advocate, Ms. Uma Upadhyay, CA and Shri Aditya Garg, CA Revenue by Sh. Ma…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3005/DEL/2024[2017-18]Status: DisposedITAT Delhi20 May 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Date of Hearing
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Date of Hearing Date of pronouncement Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv 21/02/2025 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3004/DEL/2024[2016-17]Status: DisposedITAT Delhi20 May 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3003/DEL/2024[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3002/DEL/2024[2014-15]Status: DisposedITAT Delhi20 May 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos.2999 to 3005/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3001/DEL/2024[2013-14]Status: DisposedITAT Delhi20 May 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3000/DEL/2024[2012-13]Status: DisposedITAT Delhi20 May 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle -15, Delhi

ITA 2999/DEL/2024[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

Anju, Meerut vs. DCIT, Central Circle, Ghaziabad

Appeal is allowed in above terms

ITA 1416/DEL/2022[2018-19]Status: DisposedITAT Delhi13 May 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1416/Del/2022 : Asstt. Year : 2018-19 Anju Vs Dcit, House No. 4, Krishna Garden Central Circle, Ganga Nagar, Meerut-250001 Ghaziabad-201002 (Appellant) (Respondent) Pan No. Aywpa9580D Assessee By : Ms. Ragini Handa, Adv. Revenue By : Sh. Rajesh Kumar, Cit-Dr Date Of Hearing: 13.05.2025 Date Of Pronouncement: 13.05.2025 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A), Kanpur-4’S Din & Order No. Itba/Apl/M/250/2022–23/1042889859(1) Dated 20.04.2022, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”)

For Appellant: Ms. Ragini Handa, AdvFor Respondent: Sh. Rajesh Kumar, CIT-DR
Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1416/Del/2022 : Asstt. Year : 2018-19 Anju Vs DCIT, House No. 4, Krishna Garden Central Circle, Ganga Nagar, Meerut-250001 Ghaziabad-201002 (APPELLANT) (RESPONDENT) PAN No. AYWPA9580D Assessee by : Ms. Ragini Handa, Adv. Revenue by : Sh. Rajesh Kumar, CIT-DR Date of Hearing: 13.05.2025 Date of Pronouncement: 13.05.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A), Kanp…

Sherdil Nath, New Delhi vs. ITO, Ward Int. Tax. 2(1)(2), Delhi

In the result, the captioned appeals of the Assessees are allowed

ITA 1505/DEL/2022[2017-18]Status: DisposedITAT Delhi02 May 2025AY 2017-18

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

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

…1 ITA No. 488 & ors /DEL/2024 Krishan Kumar Makrania &ors Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 488/DEL/2024 (A.Y 2012-13) I.T.A. No. 489/DEL/2024 (A.Y 2013-14) I.T.A. No. 490/DEL/2024 (A.Y 2014-15) I.T.A. No. 491/DEL/2024 (A.Y 2015-16) I.T.A. No. 492/DEL/2024 (A.Y 2016-17) Krishan Kumar Makrania Pro M/s Vs DCIT Makrania Oil Mill, Kanina Road, Central Circle-1, Gurgaon, CharkhiDadri, Bhiwani, Haryana- Haryana 127306 PAN: AJYPK7577P Appellant Respondent I.T.A. No. 1505/…

Oracle India Pvt. Ltd., New Delhi vs. Addl. CIT, Range- 19, New Delhi

ITA 1353/DEL/2018[2005-06]Status: DisposedITAT Delhi24 Apr 2025AY 2005-06

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…