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.

How many judgments cite ACIT v. Serajuddin & Co.?

500 judgments on BharatTax cite ACIT v. Serajuddin & Co. (163 Taxmann.com 118), spanning 2024 to 2026.

Which sections of the Income Tax Act does ACIT v. Serajuddin & Co. come up under?

It is most often cited in judgments turning on Section 153D, Section 153A, Section 143(3), Section 132, Section 153C, Section 119.

ACIT v. Serajuddin & Co. (163 Taxmann.com 118)

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 306/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…

Pradeep Gupta, New Delhi vs. DCIT, Central Circle, Ghaziabad

ITA 4126/DEL/2024[2019-20]Status: DisposedITAT Delhi16 Dec 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4125/Del/2024 : Asstt. Year : 2019-20 Suresh Kumar Gupta, Vs Dcit, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (Appellant) (Respondent) Pan No. Aempg5026J Ita No. 4126/Del/2024 : Asstt. Year : 2019-20 Pradeep Gupta, Vs Dcit, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (Appellant) (Respondent) Pan No. Adypg9996Q Assessee By : Sh. Mayank Patawari, Adv. & Sh. Akash Ojha, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 16.12.2025 Date Of Pronouncement: 16.12.2025 Order Per Satbeer Singh Godara: These Twin Assessee’S Appeals

For Appellant: Sh. Mayank Patawari, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4125/Del/2024 : Asstt. Year : 2019-20 Suresh Kumar Gupta, Vs DCIT, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AEMPG5026J ITA No. 4126/Del/2024 : Asstt. Year : 2019-20 Pradeep Gupta, Vs DCIT, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. ADYPG9996Q Assessee by : Sh. Mayank Patawari, Adv. & Sh. Akash Ojha, Adv. Revenue by : Sh. Mahesh Ku…

Suresh Kumar Gupta, Delhi vs. DCIT, Central Circle, Ghaziabad

ITA 4125/DEL/2024[2019-20]Status: DisposedITAT Delhi16 Dec 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4125/Del/2024 : Asstt. Year : 2019-20 Suresh Kumar Gupta, Vs Dcit, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (Appellant) (Respondent) Pan No. Aempg5026J Ita No. 4126/Del/2024 : Asstt. Year : 2019-20 Pradeep Gupta, Vs Dcit, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (Appellant) (Respondent) Pan No. Adypg9996Q Assessee By : Sh. Mayank Patawari, Adv. & Sh. Akash Ojha, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 16.12.2025 Date Of Pronouncement: 16.12.2025 Order Per Satbeer Singh Godara: These Twin Assessee’S Appeals

For Appellant: Sh. Mayank Patawari, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 4125/Del/2024 : Asstt. Year : 2019-20 Suresh Kumar Gupta, Vs DCIT, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AEMPG5026J ITA No. 4126/Del/2024 : Asstt. Year : 2019-20 Pradeep Gupta, Vs DCIT, 62, East Delhi, Shiv Puri, Central Circle, New Delhi-110051 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. ADYPG9996Q Assessee by : Sh. Mayank Patawari, Adv. & Sh. Akash Ojha, Adv. Revenue by : Sh. Mahesh Ku…

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Msl Fish Traders Private Limited, Bhubaneswar vs. Dy.CIT, Central Circle-2, Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 333/CTK/2025[2018-2019]Status: DisposedITAT Cuttack03 Dec 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT

Section 132Section 153ASection 246ASection 250Section 69

…itional CIT resulting in vitiating the assessment orders themselves.” 6. It was the submission that the SLP filed by the department against the decision of the Hon’ble Jurisdictional High Court has been rejected by the Hon’ble Supreme Court reported in (2024) 463 ITR 698 (SC). It was the submission that in view of the invalid approval under section 153D, same is liable to be quashed and consequential order also. 7. In reply, ld CIT DR that he is the authority who had granted the approval. He specifically mentions that before granting approval, discussions 16 आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष"…

Msl Fish Traders Private Limited, Bhubaneswar vs. Dy.CIT, Central Circle-2, Bhubaneswar

In the result, both the appeals of the assessee stand allowed

ITA 332/CTK/2025[2017-2018]Status: DisposedITAT Cuttack03 Dec 2025AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita Nos.332 & 333/Ctk/2025 ("नधा"रण वष" / Assessment Years: 2017-18 & 2018-19) Msl Fish Traders Private Limited, Vs Dcit, Central Circle-2, Rooom No.14, Fish Market, Unit-4, Bhubaneswar. Bhubaneswar. Pan No. : Aajcm 1080 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri D.Parida, Ca & Shri Chitrasen Parida, Adv राज"व क" ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Ld Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 3 /12/2025 घोषणा क" तार"ख/Date Of Pronouncement : 3 /12/2025 आदेश / O R D E R Per Bench : These Are Appeals Filed By The Assessee Against The Separate Orders Dated 31.3.2025 Passed By Ld Cit(A), Bhubaneswar-2 In Appeal No.Cit(A), Bhubaneswar-2/11252/2017-18 For The Assessment Years 2017-18 & 2018-19, Respectively. 2. Shri D.Parida & Shri Chitrasen Parida, Ld Ars Appeared For The Assessee & Shri Ashim Kumar Chakraborty, Ld Cit Dr Appeared For The Revenue. 3. It Was Submitted By Ld Ar That The Assessee Has Filed Written Submission, Which Reads As Follows:

For Appellant: Shri D.Parida, CA and Shri ChitrasenFor Respondent: Shri Ashim Kumar Chakraborty, ld CIT

Section 132Section 153ASection 246ASection 250Section 69

…itional CIT resulting in vitiating the assessment orders themselves.” 6. It was the submission that the SLP filed by the department against the decision of the Hon’ble Jurisdictional High Court has been rejected by the Hon’ble Supreme Court reported in (2024) 463 ITR 698 (SC). It was the submission that in view of the invalid approval under section 153D, same is liable to be quashed and consequential order also. 7. In reply, ld CIT DR that he is the authority who had granted the approval. He specifically mentions that before granting approval, discussions 16 आयकर अपील सं/ITA Nos.332 & 333/CTK/2025 ("नधा"रण वष"…

Bindia Chhabra, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 05, Delhi

ITA 2369/DEL/2025[2009-10]Status: DisposedITAT Delhi02 Dec 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 2368/Del/2025 : Asstt. Year : 2009-10 Rummy Chhabra, Vs Dcit, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (Appellant) (Respondent) Pan No. Aakpr7719P

For Appellant: Sh. Sumit Lalchandani, Adv. &For Respondent: Ms. Amisha S. Gupta, CIT-DR

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2368/Del/2025 : Asstt. Year : 2009-10 Rummy Chhabra, Vs DCIT, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAKPR7719P ITA No. 2369/Del/2025 : Asstt. Year : 2009-10 Bindia Chhabra, Vs DCIT, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. ADOPVC9460F Assessee by : Sh.…

Rummy Chhabra, Delhi vs. Deputy Commissioner of Income, Central Circle - 05, New Delhi

ITA 2368/DEL/2025[2009-10]Status: DisposedITAT Delhi02 Dec 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 2368/Del/2025 : Asstt. Year : 2009-10 Rummy Chhabra, Vs Dcit, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (Appellant) (Respondent) Pan No. Aakpr7719P

For Appellant: Sh. Sumit Lalchandani, Adv. &For Respondent: Ms. Amisha S. Gupta, CIT-DR

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2368/Del/2025 : Asstt. Year : 2009-10 Rummy Chhabra, Vs DCIT, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAKPR7719P ITA No. 2369/Del/2025 : Asstt. Year : 2009-10 Bindia Chhabra, Vs DCIT, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. ADOPVC9460F Assessee by : Sh.…

DCIT Central Circle -25, Delhi vs. Zeal Impex and Traders Pvt Ltd, Delhi

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 979/DEL/2024[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmazeal Impex & Traders Private Vs. Dcit, Cc-25 Limited24, Ashoka Chamber, Jhandewal Extension Pusa Road, 5-B, Rajindra New Delhi – 110055 Park,Delhi – 110008 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacz1549C Appellant .. Respondent Dcit, Cc-25 Vs. Zeal Impex & Traders Private Room No. 317, 3Rd Floor, E-2, Limited, 24, Ashoka Chamber, Ara Centre, Jhandewal Pusa Road, 5-B, Extension Rajindra Park, New Delhi – 110055 Delhi – 110060 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacz1549C Appellant .. Respondent

For Appellant: Sh. Salil Agarwal, Sr.AdvFor Respondent: Sh. Amit Jain, CIT, DR

Section 153ASection 153CSection 153D

…P a g e | 1 Zeal Impex & Traders Pvt. Ltd. (AY: 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Zeal Impex & Traders Private Vs. DCIT, CC-25 Limited24, Ashoka Chamber, Jhandewal Extension Pusa Road, 5-B, Rajindra New Delhi – 110055 Park,Delhi – 110008 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACZ1549C Appellant .. Respondent DCIT, CC-25 Vs. Zeal Impex & Traders Private Room No. 317, 3rd Floor, E-2, Limited, 24, Ashoka Chamber, ARA Centre, Jhandewal Pusa Road, 5-B, Extension Rajindra Park, New Delhi – 110055 Delh…

Zeal Impex & Traders Ltd., Delhi vs. DCIT, Central Circle-25, New Delhi

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 667/DEL/2024[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmazeal Impex & Traders Private Vs. Dcit, Cc-25 Limited24, Ashoka Chamber, Jhandewal Extension Pusa Road, 5-B, Rajindra New Delhi – 110055 Park,Delhi – 110008 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacz1549C Appellant .. Respondent Dcit, Cc-25 Vs. Zeal Impex & Traders Private Room No. 317, 3Rd Floor, E-2, Limited, 24, Ashoka Chamber, Ara Centre, Jhandewal Pusa Road, 5-B, Extension Rajindra Park, New Delhi – 110055 Delhi – 110060 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacz1549C Appellant .. Respondent

For Appellant: Sh. Salil Agarwal, Sr.AdvFor Respondent: Sh. Amit Jain, CIT, DR

Section 153ASection 153CSection 153D

…P a g e | 1 Zeal Impex & Traders Pvt. Ltd. (AY: 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Zeal Impex & Traders Private Vs. DCIT, CC-25 Limited24, Ashoka Chamber, Jhandewal Extension Pusa Road, 5-B, Rajindra New Delhi – 110055 Park,Delhi – 110008 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACZ1549C Appellant .. Respondent DCIT, CC-25 Vs. Zeal Impex & Traders Private Room No. 317, 3rd Floor, E-2, Limited, 24, Ashoka Chamber, ARA Centre, Jhandewal Pusa Road, 5-B, Extension Rajindra Park, New Delhi – 110055 Delh…

Dy. Commissioner of Income Tax, Noida vs. M/S Ace Mega Structure Private Limited, Noida

In the result, appeal of the assessee is allowed

ITA 4115/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…ITA Nos.4115 & 4067/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…

Ace Mega Structures Private Limited, Uttar Pradesh vs. DCIT/ACIT Cen Cir, Noida

In the result, appeal of the assessee is allowed

ITA 4067/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…ITA Nos.4115 & 4067/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…