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 367,368 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 153DSection 143(3)Section 153ASection 132Section 153CSection 148Section 119Section 153B

Issues it is cited on

section 115bbe(b)section 2(28c)section 37bsection 117section 271aab(1a)section 114(e)section 274(2)section 271aaasection 158bgsection 144basection 153a(1)(a)section 245d

Judgments citing ACIT v. Sirajuddin& Co.

Mahagun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeals are allowed

ITA 2820/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Aug 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITAs No.2820, 2821 & 3082/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Mahagun India Pvt. Ltd., Vs. ACIT, C/o Prakash K. Prakash, Central Circle-3, B-1, Sagar Apartments, New Delhi. 6, Tilak Marg, New Delhi – 110 001. PAN: AAACM6572A ITAs No.3663, 3657 & 3658/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 ACIT, Vs. Mahagun India Pvt. Ltd., Central Circle-3, C-215, Vivek Vihar, New Delhi Delhi – 110 095. PAN: AAACM6572A Assessee by : Dr. Rakesh…

DCIT, Central Circle, Ghaziabad vs. Ssg Infratech Private Limited, New Delhi

In the result, appeals of the assessee for AYs

ITA 1348/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

DCIT, Central Circle, Ghaziabad vs. Ssg Infratech Private Limited, New Delhi

In the result, appeals of the assessee for AYs

ITA 1341/DEL/2021[2016-17]Status: DisposedITAT Delhi31 Jul 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं. 1194 से 1198 /दिल्ली/2021 (नि.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta withFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अधिकरण दिल्ली पीठ "एफ”, दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं मनीष अग्रवाल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं. 1194 से 1198 /दिल्ली/2021 (नि.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos.1194 to 1198 /DEL/2021 (A.Ys.2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 PAN No: AAJCS-7616-J बनाम Vs. अपीलार्थी/Appellant Deputy Commissioner of Income Tax, Central Circle, R. No. 229…

DCIT, Central Circle, Ghaziabad vs. Ssg Infratech Private Limited, New Delhi

In the result, appeals of the assessee for AYs

ITA 1340/DEL/2021[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

DCIT, Central Circle, Ghaziabad vs. Ssg Infratech Private Limited, New Delhi

In the result, appeals of the assessee for AYs

ITA 1339/DEL/2021[2014-15]Status: DisposedITAT Delhi31 Jul 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

DCIT, Central Circle, Ghaziabad vs. Ssg Infratech Private Limited, New Delhi

In the result, appeals of the assessee for AYs

ITA 1338/DEL/2021[2013-14]Status: DisposedITAT Delhi31 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

DCIT, Central Circle, Ghaziabad vs. Ssg Infratech Private Limited, New Delhi

In the result, appeals of the assessee for AYs

ITA 1337/DEL/2021[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

Ssg Infratech Private Limited, Noida vs. DCIT, CC, Ghaziabad

In the result, appeals of the assessee for AYs

ITA 1198/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jul 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

Ssg Infratech Private Limited, Noida vs. DCIT, CC, Ghaziabad

In the result, appeals of the assessee for AYs

ITA 1197/DEL/2021[2016-17]Status: DisposedITAT Delhi31 Jul 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

Ssg Infratech Private Limited, Noida vs. DCIT, CC, Ghaziabad

In the result, appeals of the assessee for AYs

ITA 1196/DEL/2021[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

Ssg Infratech Private Limited, Noida vs. DCIT, CC, Ghaziabad

In the result, appeals of the assessee for AYs

ITA 1195/DEL/2021[2013-14]Status: DisposedITAT Delhi31 Jul 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Manish Agarwal

For Appellant: Dr. Rakesh Gupta withFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अधिकरण दिल्ली पीठ "एफ”, दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं मनीष अग्रवाल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं. 1194 से 1198 /दिल्ली/2021 (नि.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos.1194 to 1198 /DEL/2021 (A.Ys.2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 PAN No: AAJCS-7616-J बनाम Vs. ....... अपीलार्थी/Appellant Deputy Commissioner of Income Tax, Central Circle…

Ssg Infratech Private Limited, Noida vs. DCIT, CC, Ghaziabad

In the result, appeals of the assessee for AYs

ITA 1194/DEL/2021[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं. 1194 से 1198 /दिल्ली/2021 (नि.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta withFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अधिकरण दिल्ली पीठ "एफ”, दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं मनीष अग्रवाल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F", DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं. 1194 से 1198 /दिल्ली/2021 (नि.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos.1194 to 1198 /DEL/2021 (A.Ys.2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 PAN No: AAJCS-7616-J बनाम Vs. अपीलार्थी/Appellant Deputy Commissioner of Income Tax, Central Circle, R. No. 229…

ACIT, Central Circle-18, New Delhi vs. Saurav Aggarwal, New Delhi

The appeals of the Revenue are dismissed

ITA 6200/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.6196 & 6197/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Sant Lal Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi. Pitampura, New Delhi – 110 034. PAN: AEWPA7133C ITAs No.6199 & 6200/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs. Saurav Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi Pitampura, New Delhi – 110 034. PAN: AHLPA7628J (Appellant) (Respondent) Assessee by : Shri Salil Agarwal, Sr. Advocat…

ACIT, Central Circle-18, New Delhi vs. Saurav Aggarwal, New Delhi

The appeals of the Revenue are dismissed

ITA 6199/DEL/2017[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.6196 & 6197/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Sant Lal Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi. Pitampura, New Delhi – 110 034. PAN: AEWPA7133C ITAs No.6199 & 6200/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs. Saurav Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi Pitampura, New Delhi – 110 034. PAN: AHLPA7628J (Appellant) (Respondent) Assessee by : Shri Salil Agarwal, Sr. Advocat…

ACIT, Central Circle- 18, New Delhi vs. Sant Lal Aggarwal, New Delhi

The appeals of the Revenue are dismissed

ITA 6197/DEL/2017[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.6196 & 6197/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Sant Lal Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi. Pitampura, New Delhi – 110 034. PAN: AEWPA7133C ITAs No.6199 & 6200/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs. Saurav Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi Pitampura, New Delhi – 110 034. PAN: AHLPA7628J (Appellant) (Respondent) Assessee by : Shri Salil Agarwal, Sr. Advocat…

ACIT, Central Circle- 18, New Delhi vs. Sant Lal Aggarwal, New Delhi

The appeals of the Revenue are dismissed

ITA 6196/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Jul 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.6196 & 6197/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Sant Lal Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi. Pitampura, New Delhi – 110 034. PAN: AEWPA7133C ITAs No.6199 & 6200/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs. Saurav Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi Pitampura, New Delhi – 110 034. PAN: AHLPA7628J (Appellant) (Respondent) Assessee by : Shri Salil Agarwal, Sr. Advocat…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

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

ITA 22/PAT/2022[2016-17]Status: DisposedITAT Patna29 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17) ITO, Circle-2, Smt. Anita Devi Central Revenue Building A/78, P.C.Colony, Kankarbagh, 6th Floor, Annexey, Bir Chand Vs. Patna-800020, Bihar Patel Marg, patna-800001, (Appellant) (Respondent) PAN No. AKFPD2712B Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 23.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: Theseare appeals preferred by the assessee against the or…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

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

ITA 20/PAT/2022[2014-15]Status: DisposedITAT Patna29 Jul 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm**

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

…# **IN THE INCOME TAX APPELLATE TRIBUNAL 'PATNA ' BENCH , PATNA** ## **BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM** **ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17)** **Smt. Anita Devi** **ITO, Circ le-2,** A/78, P.C.Colony, Kankarbagh, Patna-800020, Bihar **Vs.** Central Revenue Building 6 th Floor , Annexey, Bir Chand Patel Marg, patna-800001, **(Appellant) (Respondent)** **PAN No. AKFPD2712B** **Assessee by** : Shri Manish Tiwari , AR **Revenue by** : Shri Rajat Datta, DR > **Date of hear ing:** 23 .07.2025 **Date of pronouncement:** 29.07.2025 #### **O R D E R**…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

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

ITA 17/PAT/2022[2011-12]Status: DisposedITAT Patna29 Jul 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17) ITO, Circle-2, Smt. Anita Devi Central Revenue Building A/78, P.C.Colony, Kankarbagh, 6th Floor, Annexey, Bir Chand Vs. Patna-800020, Bihar Patel Marg, patna-800001, (Appellant) (Respondent) PAN No. AKFPD2712B Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 23.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: Theseare appeals preferred by the assessee against the or…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…