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.

M/S Drishti Builders & Promoters, Dehradun vs. DCIT, Dehradun

ITA 5499/DEL/2016[2013-14]Status: DisposedITAT Dehradun28 Mar 2025AY 2013-14

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

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 143(3)Section 153A(1)(b)Section 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 5498/Del./2016 : Asstt. Year : 2012-13 ITA No. 5499/Del./2016 : Asstt. Year : 2013-14 M/s Drishti Builders & Promoters, Vs DCIT, 32/4, E.C. Road, Central Circle, Dehradun, Uttrakhand Dehradun, Uttrakhand (APPELLANT) (RESPONDENT) PAN No. AAIFA4643E Assessee by: Sh. Salil Kapoor, Sh. S. Lalchandani, Sh. T. Chanana, Ms. Ananya Kapoor, Advs. Revenue by: Sh. S. K. Chaterjee, CIT-DR Date of Hearing: 18.03.2025 Date of Pronouncement: 28.03.2025 ORDER Per Satbeer…

M/S Drishti Builders & Promoters, Dehradun vs. DCIT, Dehradun

ITA 5498/DEL/2016[2012-13]Status: DisposedITAT Dehradun28 Mar 2025AY 2012-13

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

For Appellant: Sh. Salil Kapoor, Sh. S. LalchandaniFor Respondent: Sh. S. K. Chaterjee, CIT-DR
Section 143(3)Section 153A(1)(b)Section 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 5498/Del./2016 : Asstt. Year : 2012-13 ITA No. 5499/Del./2016 : Asstt. Year : 2013-14 M/s Drishti Builders & Promoters, Vs DCIT, 32/4, E.C. Road, Central Circle, Dehradun, Uttrakhand Dehradun, Uttrakhand (APPELLANT) (RESPONDENT) PAN No. AAIFA4643E Assessee by: Sh. Salil Kapoor, Sh. S. Lalchandani, Sh. T. Chanana, Ms. Ananya Kapoor, Advs. Revenue by: Sh. S. K. Chaterjee, CIT-DR Date of Hearing: 18.03.2025 Date of Pronouncement: 28.03.2025 ORDER Per Satbeer…

JCIT (OSD), Circle- 21(1), New Delhi vs. Rajasthan Prime Steel Processing Center Pvt. Ltd., New Delhi

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

ITA 3538/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Mar 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, Dlf Cyber Of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi Pan: Aaift6798A Appellant Respondent Assessee By Sh. Yudhister Mehtani, Ca Revenue By Ms. Amisha S. Gupta, Cit(Dr) Date Of Hearing 07/10/2025 Date Of Pronouncement 28/10/2025 Order

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

…1 ITA No. 3536, 3537 & 3538/Del/2025 The Wine Connection Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, DLF Cyber of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi PAN: AAIFT6798A Appellant Respondent Assessee by Sh. Yudhister Mehtani, CA Revenue by Ms. Amisha S. Gupta, CIT(DR) Date of Hearing 07/10/2025 Date of Pronouncement 28/10/2025 ORDER PER YOGESH K…

Parveen Kumar, Hisar vs. Income Tax Officer, Hisar

ITA 1354/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Mar 2025AY 2013-14

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…

Dongkuk Steel India Private Limited, Greater Noida vs. Neac, Delhi

In the result, appeal of the assessee is allowed

ITA 545/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Mar 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 153CSection 153DSection 154Section 250Section 68

…ITA Nos.542 to 545 & 1727/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.542 to 545/Del/2022 & 1727/Del/2022 [Assessment Years : 2013-14 to 2016-17 & 2016-17] Gurukrupa Krafts Pvt.Ltd., vs ACIT, 67/68, Jaldhara Society, Meghraj Central Circle-17, Road, B/h Umiya, Modasa, New Delhi-110055. Sabakarkantha, Gujarat-383315. PAN-AADCG6157G APPELLANT RESPONDENT Appellant by Shri Sudesh Garg, Adv., Shri Bhavya Garg, Adv. & Shri Prince Bansal, CA Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing…

Vanshika Motors (P) Ltd., Meerut vs. ACIT, Circle- 2, Meerut

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

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

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

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

Sudhir Bhalla, Meerut vs. DCIT, Circle- 2, Meerut

ITA 3174/DEL/2018[2015-16]Status: DisposedITAT Delhi10 Mar 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Kuber Metpack Private Limited (Formerly Known As Kevin Metpack (P) Ltd.), Delhi vs. ACIT, Central Circle-30, Delhi

ITA 1924/DEL/2023[2011-12]Status: DisposedITAT Delhi06 Mar 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara&

For Appellant: Sh. Somil Agarwal, Adv. &For Respondent: Adjournment Application by CIT-DR (Rejected)
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 1924/Del/2025 : Asstt. Year : 2013-14 ITA No. 1925/Del/2025 : Asstt. Year : 2016-17 ITA No. 1926/Del/2025 : Asstt. Year : 2017-18 ITA No. 1927/Del/2025 : Asstt. Year : 2018-19 ITA No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, Vs | DCIT, H. No. 246/G, 1°' Floor, Sector-10, Circle-2, DLF, Faridabad, Haryana-121006 Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AGRPT5617P Assessee by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg…

DCIT, New Delhi vs. M/S. Khemka Stuart Leisure Pvt. Ltd., New Delhi

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 6383/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Feb 2025AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.6383 /Del./2025, A.Y. 2013-14 Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi PAN: AAXPS2824H (Appellant) (Respondent) ITA No.8069 /Del./2025, A.Y. 2013-14 DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Shri Vijay Kumar Singh, Adv. Ms. D…

DCIT, New Delhi vs. M/S Khemka Stuart Leisure Ltd., New Delhi

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

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

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

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

Metro Tyres Ltd, New Delhi vs. ACIT, Central Circle-5, New Delhi

ITA 1165/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Feb 2025AY 2018-19

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

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

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

DCIT, Dehradun vs. Shri Ramesh Batta, Dehradun

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

ITA 3137/DEL/2017[2008-09]Status: DisposedITAT Dehradun21 Feb 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. CIT, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) ACIT, Shri Ramesh Batta, Central Circle, As agent of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Ap…

Shri Ramesh Batta, Dehradun vs. ACIT, Dehradun

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

ITA 2163/DEL/2017[2008-09]Status: DisposedITAT Dehradun21 Feb 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. CIT, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) ACIT, Shri Ramesh Batta, Central Circle, As agent of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Ap…

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, the appeal of the assessee is allowed

ITA 1809/DEL/2017[2012-13]Status: DisposedITAT Dehradun21 Feb 2025AY 2012-13

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 153Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER DCIT, Raju Verma Central Circle, 17/1, Curzon Road, Vs. Dehradun. Dehradun-248001. PAN-ABIPV8176F (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Advocate and Shri Somil Aggarwal, Advocate Department by Sh. S.K. Chatterjee, CIT-DR Date of Hearing 14/02/2025 Date of Pronouncement 21/02/2025 O R D E R PER MANISH AGARWAL, AM: This is the appeal filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-IV, Kanpur, (‘the Ld. CIT(A)’…

Shri Ramesh Batta, Dehradun vs. ACIT, Dehradun

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

ITA 4901/DEL/2016[2008-09]Status: DisposedITAT Dehradun21 Feb 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. CIT, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) ACIT, Shri Ramesh Batta, Central Circle, As agent of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Ap…

DCIT, Dehradun vs. Sh. Ramesh Batta As Agent of Smt. Kavita Ahuja, Dehradun

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

ITA 4854/DEL/2016[2008-09]Status: DisposedITAT Dehradun21 Feb 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. CIT, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) ACIT, Shri Ramesh Batta, Central Circle, As agent of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Ap…

M/S. Cityon Systems (India) Ltd., Delhi vs. ITO, New Delhi

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

ITA 488/DEL/2017[2011-12]Status: DisposedITAT Delhi21 Feb 2025AY 2011-12

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/…

Vijay Singh, Gurgaon vs. ITO, Ward -4(4), Gurgaon

ITA 2195/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(2)Section 143(3)Section 148Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1990 & 2195/Del/2023 Assessment Year: 2017-18 Vs. ACIT/DCIT, Sh. Nitin Gupta, 149, Banking Enclave, Central Circle-16, Laxmi Nagar, New Delhi New Delhi PAN: AIHPG6203E (Appellant) (Respondent/cross- appellant) Assessee by Sh. Sameer Mahajan, CA Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 22.07.2025 Date of pronouncement 13.08.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s and Revenue’s cross appeals ITA No.1990 & 2195/Del/2023…

Jsc Ogcc Kazstroy Service Project Office, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, appeal of the assessee is allowed

ITA 2228/DEL/2023[2020-21]Status: HeardITAT Delhi11 Feb 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ITA Nos.2228 & 2229/Del/2018, 7004 & 7005/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2228 & 2229/Del/2018 and 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 and 2014-15 & 2015-16] Kaajal Aijaz Ilmi, vs ACIT, C/o-RRA Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. PAN-AABPI4222R APPELLANT RESPONDENT Appellant by Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Ms. Monika Singh, CIT DR Date of He…

Rajendra Goyal, New Delhi vs. ITO Ward-41(2), New Delhi

Appeals of the assessee are allowed

ITA 1941/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2025AY 2013-14

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…