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.

DCIT, New Delhi vs. Captial Power Systems Limited, New Delhi

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

ITA 864/DEL/2024[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

DCIT, New Delhi vs. Capital Power Systems Limited, Delhi

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

ITA 857/DEL/2024[2019-20]Status: DisposedITAT Delhi19 Dec 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Capital Power Systems Limited, New Delhi vs. ACIT Central Circle - 4, New Delhi

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

ITA 652/DEL/2024[2019-20]Status: DisposedITAT Delhi19 Dec 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Capital Power Systems Limited, New Delhi vs. ACIT Central Circle-4, New Delhi

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

ITA 651/DEL/2024[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Capital Power Systems Limited, New Delhi vs. ACIT Central Circle-4, New Delhi

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

ITA 55/DEL/2024[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Capital Power Systems Limited, New Delhi vs. ACIT Central Circle-4, New Delhi

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

ITA 54/DEL/2024[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Dy. CIT, CC-04, Delhi vs. Capital Power Systems Limited, New Delhi

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

ITA 330/DEL/2024[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

DCIT Central Circle, Uttar Pradesh vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 875/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

DCIT Central Circle, Uttar Pradesh vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 874/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

DCIT Central Circle, Gzbd vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 873/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 658/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd, Uttar Pradesh

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 657/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd, Uttar Pradesh

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 656/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

Mirha Exports Private Ltd., Delhi vs. DCIT Central Circle, Gzbd, U.P

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 655/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

DCIT Central Circle Gzbd, Hapur vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1234/DEL/2022[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

DCIT Central Circle Gzbd, Hapur vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 1233/DEL/2022[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

Karan Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

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

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Karishma Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

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

ITA 309/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Karishma Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

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

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…

Reshmi Jain, Mumbai vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

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

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (Through Virtual hearing at Kolkata) BEFORE SHRI RAJESH KUMAR, AM AND SHRI MANOMOHAN DAS, JM ITA Nos.306 & 307/GTY/2019 (Assessment Years:2015-16 & 2016-17) ITA Nos. 308 & 309/GTY/2019 (Assessment Years:2015-16 & 2016-17) Reshmi Jain PAN No. ACEPJ2602D Karishma Jain PAN No. ALGPJ9403M DCIT, Circle-1, Aaykar Bhawan Poorva, Karan Jain PAN No. AFIPJ2087B G.S. road, Christian Basti, Vs. Guwahati-781005, Assam 402, Raheja heaven, Prananjal, 10th JVPD Scheme, Opp. Pushpa Narsee park, Mumbai-400049, Maharashtra (Respondent) (Appellant) PAN No. ACEPJ2602D Asse…