ACIT v. Sirajuddin& Co.

150 Taxmann.com 146High Court2023#273 most cited

What is ACIT v. Sirajuddin& Co. authority for?

Assessment orders are bad in law if they are passed without valid approval from the Additional Commissioner under Section 153D, or if such approval is granted mechanically without application of mind.

288

judgments rely on this decision, according to BharatTax’s citation analysis of 367,357 Indian tax judgments — from 2023 to 2026.

Also referred to as

ACIT v. Sirajuddin& Co. · Section 153D · Section 143(3) · Section 153A · Section 132 · Section 153C · Section 148 · Section 119 · Section 153B · approval u/s 153D · assessment orders bad in law · mechanically granted approval · application of mind

Sections most often in play

Section 153D Section 143(3)Section 153A Section 132 Section 153C Section 148 Section 119 Section 153B

Issues it is cited on

section 115bbe(b)section 2(28c)section 37b section 117 section 271aab(1a)section 114(e)section 274(2)section 271aaa section 158bg section 144ba section 153a(1)(a)section 245d

Judgments citing ACIT v. Sirajuddin& Co.

Deputy Commissioner of Income Tax, Allahabad vs. Navjeevan Pediatrics Private Limited, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Deputy Commissioner of Income Tax (Central Circle), Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Deputy Commissioner of Income Tax, Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Deputy Commissioner of Income Tax(Central Circle), Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Arpit Hospital Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Arpit Hospital Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Deputy Commissioner of Income Tax, Central Circle 25, New Delhi, Delhi vs. Shri Balaji Metaltech Pvt Ltd, Haryana

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

ITA 2171/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 1287/Del/2024 Shri Balaji Metal Tech Pvt. Ltd., DCIT, 20/21B, 2nd Floor, Fruit Garden, 2018-19 Central Circle-25, NIT, Faridabad, New Delhi Haryana. PAN: AAQCS0136E 2168 TO DCIT, Shri Balaji Metal Tech Pvt. Ltd., 20/21B, 2nd Floor, Fruit Garden, 2171/Del/2024, Central Circle-25, 2014-15 TO New Delhi. NIT, Faridabad, 2017-18 Haryana. PAN: AAQCS0136E Assessee by : Shri Salil Aggarwal, Sr. Advocate; Shri Shailesh Gu…

Deputy Commissioner of Income Tax, Central Circle-25 New Delhi, Delhi vs. Shri Balaji Metal Tech Pvt Ltd, Haryana

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

ITA 2170/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 1287/Del/2024 Shri Balaji Metal Tech Pvt. Ltd., DCIT, 20/21B, 2nd Floor, Fruit Garden, 2018-19 Central Circle-25, NIT, Faridabad, New Delhi Haryana. PAN: AAQCS0136E 2168 TO DCIT, Shri Balaji Metal Tech Pvt. Ltd., 20/21B, 2nd Floor, Fruit Garden, 2171/Del/2024, Central Circle-25, 2014-15 TO New Delhi. NIT, Faridabad, 2017-18 Haryana. PAN: AAQCS0136E Assessee by : Shri Salil Aggarwal, Sr. Advocate; Shri Shailesh Gu…

Deputy Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Shri Balaji Metal Tech Pvt Ltd, Haryana

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

ITA 2169/DEL/2024[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 1287/Del/2024 Shri Balaji Metal Tech Pvt. Ltd., DCIT, 20/21B, 2nd Floor, Fruit Garden, 2018-19 Central Circle-25, NIT, Faridabad, New Delhi Haryana. PAN: AAQCS0136E 2168 TO DCIT, Shri Balaji Metal Tech Pvt. Ltd., 20/21B, 2nd Floor, Fruit Garden, 2171/Del/2024, Central Circle-25, 2014-15 TO New Delhi. NIT, Faridabad, 2017-18 Haryana. PAN: AAQCS0136E Assessee by : Shri Salil Aggarwal, Sr. Advocate; Shri Shailesh Gu…

Deputy Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Shri Balaji Metal Tech Pvt Ltd, Haryana

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

ITA 2168/DEL/2024[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 1287/Del/2024 Shri Balaji Metal Tech Pvt. Ltd., DCIT, 20/21B, 2nd Floor, Fruit Garden, 2018-19 Central Circle-25, NIT, Faridabad, New Delhi Haryana. PAN: AAQCS0136E 2168 TO DCIT, Shri Balaji Metal Tech Pvt. Ltd., 20/21B, 2nd Floor, Fruit Garden, 2171/Del/2024, Central Circle-25, 2014-15 TO New Delhi. NIT, Faridabad, 2017-18 Haryana. PAN: AAQCS0136E Assessee by : Shri Salil Aggarwal, Sr. Advocate; Shri Shailesh Gu…

Shri Balaji Metal Tech Pvt. Ltd., Faridabad vs. DCIT, Central Circle-25, New Delhi

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

ITA 1287/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Sept 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. & Appellant Respondent Assessment Year 1287/Del/2024 Shri Balaji Metal Tech Pvt. Ltd., DCIT, 20/21B, 2nd Floor, Fruit Garden, 2018-19 Central Circle-25, NIT, Faridabad, New Delhi Haryana. PAN: AAQCS0136E 2168 TO DCIT, Shri Balaji Metal Tech Pvt. Ltd., 20/21B, 2nd Floor, Fruit Garden, 2171/Del/2024, Central Circle-25, 2014-15 TO New Delhi. NIT, Faridabad, 2017-18 Haryana. PAN: AAQCS0136E Assessee by : Shri Salil Aggarwal, Sr. Advocate; Shri Shailesh Gu…

ITO, Ward 28(1), New Delhi vs. Sudha Pawa Lh Late Swati Pawa, New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 35/DEL/2023[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…