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.

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2541/DEL/2025[2017-18]Status: DisposedITAT Delhi21 Jan 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2521 to 2524/Del/2025 (ASSESSMENT YEAR 2013-14 to 2-16-17) ITA No.2541 to 2543/Del/2025 (ASSESSMENT YEAR 2017-18 to 2019-20) Sunil Jindal, Dy. CIT, H. No. 1203A, Tower C- Central Circle-2, 3,SRS Pearl Heights, Vs Faridabad Sector 87, Faridabad . PAN-AFSPJ5785L (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv & Shri Saksham Agrawal, Adv & Shri Deepesh Garg, Adv Department by Ms. Pooj…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2524/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Jan 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2521 to 2524/Del/2025 (ASSESSMENT YEAR 2013-14 to 2-16-17) ITA No.2541 to 2543/Del/2025 (ASSESSMENT YEAR 2017-18 to 2019-20) Sunil Jindal, Dy. CIT, H. No. 1203A, Tower C- Central Circle-2, 3,SRS Pearl Heights, Vs Faridabad Sector 87, Faridabad . PAN-AFSPJ5785L (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv & Shri Saksham Agrawal, Adv & Shri Deepesh Garg, Adv Department by Ms. Pooj…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2523/DEL/2025[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2521 to 2524/Del/2025 (ASSESSMENT YEAR 2013-14 to 2-16-17) ITA No.2541 to 2543/Del/2025 (ASSESSMENT YEAR 2017-18 to 2019-20) Sunil Jindal, Dy. CIT, H. No. 1203A, Tower C- Central Circle-2, 3,SRS Pearl Heights, Vs Faridabad Sector 87, Faridabad . PAN-AFSPJ5785L (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv & Shri Saksham Agrawal, Adv & Shri Deepesh Garg, Adv Department by Ms. Pooj…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2522/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2521 to 2524/Del/2025 (ASSESSMENT YEAR 2013-14 to 2-16-17) ITA No.2541 to 2543/Del/2025 (ASSESSMENT YEAR 2017-18 to 2019-20) Sunil Jindal, Dy. CIT, H. No. 1203A, Tower C- Central Circle-2, 3,SRS Pearl Heights, Vs Faridabad Sector 87, Faridabad . PAN-AFSPJ5785L (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv & Shri Saksham Agrawal, Adv & Shri Deepesh Garg, Adv Department by Ms. Pooj…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2521/DEL/2025[2013-14]Status: DisposedITAT Delhi21 Jan 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2521 to 2524/Del/2025 (ASSESSMENT YEAR 2013-14 to 2-16-17) ITA No.2541 to 2543/Del/2025 (ASSESSMENT YEAR 2017-18 to 2019-20) Sunil Jindal, Dy. CIT, H. No. 1203A, Tower C- Central Circle-2, 3,SRS Pearl Heights, Vs Faridabad Sector 87, Faridabad . PAN-AFSPJ5785L (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv & Shri Saksham Agrawal, Adv & Shri Deepesh Garg, Adv Department by Ms. Pooj…

Om Sons Marketing Private Limited, Faridkot vs. DCIT, Centre Circle-2, Ludhiana

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 49/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

…nce. In the present case, the approval letter was issued by the DCIT only on 22-08-2023 which clearly contravenes this procedural requirement. This procedural lapse is further compounded by the judgment of the Hon'ble Supreme Court in Serajuddin and Co. case (163 Taxmann.com 118) wherein it was held that in search cases, strict adherence to the approval protocol as laid down in the departmental Manual of Office Procedure in February 2003 and law is essential to uphold the validity of the assessment. It was quite evident from the approval as granted by Ld. Addl. CIT that there was no mention or consideration of th…

Malbros International Pvt Ltd, Village Mansoorwal, Tehsil Zira Head Office, Old Cantt Road, Faridkot vs. DCIT, Central Circle-2, Ludhiana

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 48/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-2023

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

…nce. In the present case, the approval letter was issued by the DCIT only on 22-08-2023 which clearly contravenes this procedural requirement. This procedural lapse is further compounded by the judgment of the Hon'ble Supreme Court in Serajuddin and Co. case (163 Taxmann.com 118) wherein it was held that in search cases, strict adherence to the approval protocol as laid down in the departmental Manual of Office Procedure in February 2003 and law is essential to uphold the validity of the assessment. It was quite evident from the approval as granted by Ld. Addl. CIT that there was no mention or consideration of th…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Tehsil Zira, Faridkot -151203, Ludhiana

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 463/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

…nce. In the present case, the approval letter was issued by the DCIT only on 22-08-2023 which clearly contravenes this procedural requirement. This procedural lapse is further compounded by the judgment of the Hon'ble Supreme Court in Serajuddin and Co. case (163 Taxmann.com 118) wherein it was held that in search cases, strict adherence to the approval protocol as laid down in the departmental Manual of Office Procedure in February 2003 and law is essential to uphold the validity of the assessment. It was quite evident from the approval as granted by Ld. Addl. CIT that there was no mention or consideration of th…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Om Sons Marketing Private Limited, Quila Chowk

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 193/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

…nce. In the present case, the approval letter was issued by the DCIT only on 22-08-2023 which clearly contravenes this procedural requirement. This procedural lapse is further compounded by the judgment of the Hon'ble Supreme Court in Serajuddin and Co. case (163 Taxmann.com 118) wherein it was held that in search cases, strict adherence to the approval protocol as laid down in the departmental Manual of Office Procedure in February 2003 and law is essential to uphold the validity of the assessment. It was quite evident from the approval as granted by Ld. Addl. CIT that there was no mention or consideration of th…

Jatin Arora, Delhi vs. ACIT, Central Circle

ITA 5410/DEL/2025[2019-20]Status: DisposedITAT Delhi09 Jan 2026AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Pranshu Singhal, CAFor Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 5408/Del/2025 : Asstt. Year : 2017-18 ITA No. 5409/Del/2025 : Asstt. Year : 2018-19 ITA No. 5410/Del/2025 : Asstt. Year : 2019-20 Jatin Arora, Vs ACIT, Central Circle-8, D-14, 2nd floor, Delhi Kalkaji Nehru Place, New Delhi 11 0 19 (PAN: AHFPA8050L) (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Pranshu Singhal, CA Revenue by : Ms. Monika Singh, CIT(DR) Date of Hearing: 05.01.2026 Date of Pronouncement: 9.01.2026 ORDER Per Sudhir Kumar, Judic…

Jatin Arora, Delhi vs. ACIT, Delhi

ITA 5409/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Pranshu Singhal, CAFor Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 5408/Del/2025 : Asstt. Year : 2017-18 ITA No. 5409/Del/2025 : Asstt. Year : 2018-19 ITA No. 5410/Del/2025 : Asstt. Year : 2019-20 Jatin Arora, Vs ACIT, Central Circle-8, D-14, 2nd floor, Delhi Kalkaji Nehru Place, New Delhi 11 0 19 (PAN: AHFPA8050L) (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Pranshu Singhal, CA Revenue by : Ms. Monika Singh, CIT(DR) Date of Hearing: 05.01.2026 Date of Pronouncement: 9.01.2026 ORDER Per Sudhir Kumar, Judic…

Jatin Arora, Delhi vs. ACIT, Delhi

ITA 5408/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Pranshu Singhal, CAFor Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 5408/Del/2025 : Asstt. Year : 2017-18 ITA No. 5409/Del/2025 : Asstt. Year : 2018-19 ITA No. 5410/Del/2025 : Asstt. Year : 2019-20 Jatin Arora, Vs ACIT, Central Circle-8, D-14, 2nd floor, Delhi Kalkaji Nehru Place, New Delhi 11 0 19 (PAN: AHFPA8050L) (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Pranshu Singhal, CA Revenue by : Ms. Monika Singh, CIT(DR) Date of Hearing: 05.01.2026 Date of Pronouncement: 9.01.2026 ORDER Per Sudhir Kumar, Judic…

Avtar Singh Kochar, Rohtak vs. DCIT, Central Circle-25, Delhi

ITA 2909/DEL/2025[2019-20]Status: DisposedITAT Delhi09 Jan 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. MayankPatawari, AdvFor Respondent: Sh. AlashOjha, Adv
Section 143(3)Section 153D

…Page 1 ITA Nos. 2909 & 4438/Del/2025 Avtar Singh Kochar (AY: 2019-20) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.2909/Del/2025 (Assessment Year: 2019-20) Avtar Singh Kochar Vs. DCIT, Central Circle-25 751, B-VI Bhiwani Stand, Delhi Rohtak Haryana 124001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AEOPK4447F Appellant Respondent ITA No.4438/Del/2025 (Assessment Year: 2019-20) ACIT, Central Circle-25 Vs. Avtar Singh Kochar Room No. 317, 3rd Floor, M/s Singh Petro, Petrol ARA Centre, Jhandewalan Extension Delhi 110055 Pump…

Neetal Relan, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, both the appeal of the assessee in ITA No

ITA 3038/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Jan 2026AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 153CSection 250

…ITA No.3037 & 3038/Del/2023 Neetal Relan Vs ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3037 & 3038/Del/2023 [Assessment Year: 2017-18 & 2018-19] Neetal Relan, vs Asstt. Commissioner of 60/9, Ramjas Road, Income Tax, CC-14, Room Karol Bagh, New NO. 266, E-2, ARA Centre, Delhi - 110005 Jhandewalan Extn., New PAN- AFJPR3107F Delhi 110055 APPELLANT RESPONDENT Assessee by Sh. Ankit Kumar, Adv. and Sh. Parth Singhal, Adv. Revenue by Ms. Amisha S. Gupta, CIT DR Date of Hearing 04.11.2025 Date of Pronounceme…

Neetal Relan, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, both the appeal of the assessee in ITA No

ITA 3037/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Jan 2026AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 153CSection 250

…ITA No.3037 & 3038/Del/2023 Neetal Relan Vs ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3037 & 3038/Del/2023 [Assessment Year: 2017-18 & 2018-19] Neetal Relan, vs Asstt. Commissioner of 60/9, Ramjas Road, Income Tax, CC-14, Room Karol Bagh, New NO. 266, E-2, ARA Centre, Delhi - 110005 Jhandewalan Extn., New PAN- AFJPR3107F Delhi 110055 APPELLANT RESPONDENT Assessee by Sh. Ankit Kumar, Adv. and Sh. Parth Singhal, Adv. Revenue by Ms. Amisha S. Gupta, CIT DR Date of Hearing 04.11.2025 Date of Pronounceme…

DCIT, Delhi vs. Sushil Goel, Delhi

In the result appeal of the revenue is dismissed

ITA 3490/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Dec 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita No.3014/Del/2023 (Assessment Year 2020-21)

Section 1Section 115BSection 153Section 153ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3014/Del/2023 (ASSESSMENT YEAR 2020-21) Sushil Goel, DCIT, C-28, Preet Vihar, Central Circle-29, Nirman Vihar, S.O., Vs. Jhandewalan, East Delhi-110092. New Delhi. PAN-AAHPG4073C (Appellant) (Respondent) ITA No.3090/Del/2023 (ASSESSMENT YEAR 2020-21) DCIT, Sushil Goel, Central Circle-29, C-28, Preet Vihar, Jhandewalan, Vs. Nirman Vihar, S.O., New Delhi. East Delhi-110092. PAN-AAHPG4073C (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Adv.…

DCIT, Delhi vs. Sushil Goel, Delhi

In the result appeal of the revenue is dismissed

ITA 3488/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Dec 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita No.3014/Del/2023 (Assessment Year 2020-21)

Section 1Section 115BSection 153Section 153ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3014/Del/2023 (ASSESSMENT YEAR 2020-21) Sushil Goel, DCIT, C-28, Preet Vihar, Central Circle-29, Nirman Vihar, S.O., Vs. Jhandewalan, East Delhi-110092. New Delhi. PAN-AAHPG4073C (Appellant) (Respondent) ITA No.3090/Del/2023 (ASSESSMENT YEAR 2020-21) DCIT, Sushil Goel, Central Circle-29, C-28, Preet Vihar, Jhandewalan, Vs. Nirman Vihar, S.O., New Delhi. East Delhi-110092. PAN-AAHPG4073C (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Adv.…

Sushil Goel, New Delhi vs. DCIT, Central Circle-29, Jhandewalan, New Delhi

In the result appeal of the revenue is dismissed

ITA 3014/DEL/2023[2020-2021]Status: DisposedITAT Delhi22 Dec 2025AY 2020-2021

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita No.3014/Del/2023 (Assessment Year 2020-21)

Section 1Section 115BSection 153Section 153ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3014/Del/2023 (ASSESSMENT YEAR 2020-21) Sushil Goel, DCIT, C-28, Preet Vihar, Central Circle-29, Nirman Vihar, S.O., Vs. Jhandewalan, East Delhi-110092. New Delhi. PAN-AAHPG4073C (Appellant) (Respondent) ITA No.3090/Del/2023 (ASSESSMENT YEAR 2020-21) DCIT, Sushil Goel, Central Circle-29, C-28, Preet Vihar, Jhandewalan, Vs. Nirman Vihar, S.O., New Delhi. East Delhi-110092. PAN-AAHPG4073C (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Adv.…

Sushil Goel, New Delhi vs. DCIT, Central Circle-29, Jhandewalan, New Delhi

In the result appeal of the revenue is dismissed

ITA 3013/DEL/2023[2019-2020]Status: DisposedITAT Delhi22 Dec 2025AY 2019-2020

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita No.3014/Del/2023 (Assessment Year 2020-21)

Section 1Section 115BSection 153Section 153ASection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.3014/Del/2023 (ASSESSMENT YEAR 2020-21) Sushil Goel, DCIT, C-28, Preet Vihar, Central Circle-29, Nirman Vihar, S.O., Vs. Jhandewalan, East Delhi-110092. New Delhi. PAN-AAHPG4073C (Appellant) (Respondent) ITA No.3090/Del/2023 (ASSESSMENT YEAR 2020-21) DCIT, Sushil Goel, Central Circle-29, C-28, Preet Vihar, Jhandewalan, Vs. Nirman Vihar, S.O., New Delhi. East Delhi-110092. PAN-AAHPG4073C (Appellant) (Respondent) Assessee by Shri Salil Kapoor, Adv.…

Deputy Commissioner of Income Tax, Central Circle-2, Nashik vs. Abhayraj Fattehraj Chordiya, C/O Laxmi Oil Mil

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

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR
Section 132Section 142(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Central Circle – 2, Abhayraj Fattehraj Chordiya Nashik C/o Laxmi Oil Mill Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) CO No.36/PUN/2024 Assessment Year : 2014-15 Abhayraj Fattehraj Chordiya DCIT, Central Circle – 2, C/o Laxmi Oil Mill Nashik Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) Assessee by : Shri Jayant R Bhatt Department by : Shri Amol Khairnar CIT-DR Da…