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.

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 242/NAG/2022[2020-2021]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-2021

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B ............Appellant v/s Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur ............Respondent ITA no.244/Nag./2022 (Assessment Yea…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B v/s Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur ............Appellant Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18)…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, all the appeals filed by the assessee are allowed and all

ITA 239/NAG/2022[2016-17]Status: DisposedITAT Nagpur09 Jun 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur v/s ITA no.244/Nag./2022 (Assessment Year – 2017-18) ITA no.246/Nag./2022 (Assessment Year – 2019–20) YRCE Educare Pvt. Ltd. 209, Dharampeth Tower B/32-C, Shop no.F/6, WHC Road Dharam…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 923/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh28 May 2025AY 2020-21
Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 | बनाम | The DCIT Central Circle I, Ludhiana, Punjab Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessm…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 922/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh28 May 2025AY 2019-20
Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं / . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant बनाम The DCIT Central Circle I, Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Y…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Rosha Alloys Pvt. Ltd., Mandi Gobindgarh

In the result, the appeals filed by the Revenue are dismissed,

ITA 921/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh28 May 2025AY 2018-19
Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab बनाम The DCIT Central Circle I, Ludhiana, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/Appellant प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Yea…

Rosha Alloys P Limited, Amloh Road, Village Turan, Mandi Gobindgarh, Punjab vs. DCIT Central Circle 1, Ludhiana, Punjab

In the result, the appeals filed by the Revenue are dismissed,

ITA 888/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh28 May 2025AY 2018-2019
Section 148BSection 151

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव उपाध्यक्ष एवं, श्री कृणवन्त सहाय लेखा सदस्य, BEFORE: SHRI RAJPAL .YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकर अपील सं/ . ITA No. 888/Chd/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Rosha Alloys P Limited Amloh Road, Village Turan, Mandi Gobindgarh, Punjab स्थायी लेखा सं/. PAN NO: AACCR5503N अपीलार्थी/ Appellant बनाम The DCIT Central Circle I, Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं/ . ITA No. 921/Chd/2024 निर्धारण वर्ष / Assessment Ye…

Amit Gupta, New Delhi vs. ACIT, Central Circle-14, New Delhi

The appeal of the assessee is allowed as indicated above

ITA 4195/DEL/2024[2018-19]Status: DisposedITAT Delhi28 May 2025AY 2018-19

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Sh. Raj Kumar, CA &For Respondent: Sh. Javed Akhtar, CIT DR
Section 143(3)Section 153DSection 156Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:-4195/Del/2024 (Assessment Years- 2018-19) Amit Gupta ACIT 14, Lane -3 Sainik Farm, Vs. Central Circle -14 Khanpur, New Delhi-110062 Jhandewalan Extension, PAN No.AAPPG1558C New Delhi APPELLANT RESPONDENT Assessee by : Sh. Raj Kumar, CA & Sh. J.P. Sharma, CA Revenue by : Sh. Javed Akhtar, CIT DR Date of Hearing : 03.04.2025 Date of Pronouncement : 28.05.2025 ORDER PER SUDHIR PAREEK, JM By way of instant appeal, the assessee assails the order dated 14.…

Rameshwer Dass, Delhi vs. DCIT, Central Circle-3, New Delhi

The appeals are allowed

ITA 248/DEL/2020[2017-18]Status: DisposedITAT Delhi28 May 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.241, 242 & 248/Del/2020 Assessment Years: 2015-16, 2016-17 & 2017-18 Mr. Rameshwer Das, Vs Dcit, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi. Pan: Aaapd2587R (Appellant) (Respondent) Assessee By : Shri Rajiv Khandelwal, Ca & Shri Jaind Kumar Jaiswal, Advocate Revenue By : Ms Rajinder Kaur, Cit-Dr Date Of Hearing : 22.04.2025 Date Of Pronouncement : 28.05.2025 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Dated 31.10.2019 Of The Commissioner Of Income-Tax (Appeals)-23, New Delhi (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeals No.38/2019-20, 39/2019-20 & 40/2019-20 Arising Out Of The Appeals Before It Against The Orders Dated 30.12.2018 Passed U/S 153C R.W.S. 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Dcit, Central Circle-03, New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Rajiv Khandelwal, CA &For Respondent: Ms Rajinder Kaur, CIT-DR
Section 143(3)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.241, 242 & 248/Del/2020 Assessment Years: 2015-16, 2016-17 & 2017-18 Mr. Rameshwer Das, Vs DCIT, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi. PAN: AAAPD2587R (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal, CA & Shri Jaind Kumar Jaiswal, Advocate Revenue by : Ms Rajinder Kaur, CIT-DR Date of Hearing : 22.04.2025 Date of Pronouncement : 28.05.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals pre…

Rameshwer Dass, Delhi vs. DCIT, Central Circle-3, New Delhi

The appeals are allowed

ITA 242/DEL/2020[2016-17]Status: DisposedITAT Delhi28 May 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.241, 242 & 248/Del/2020 Assessment Years: 2015-16, 2016-17 & 2017-18 Mr. Rameshwer Das, Vs Dcit, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi. Pan: Aaapd2587R (Appellant) (Respondent) Assessee By : Shri Rajiv Khandelwal, Ca & Shri Jaind Kumar Jaiswal, Advocate Revenue By : Ms Rajinder Kaur, Cit-Dr Date Of Hearing : 22.04.2025 Date Of Pronouncement : 28.05.2025 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Dated 31.10.2019 Of The Commissioner Of Income-Tax (Appeals)-23, New Delhi (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeals No.38/2019-20, 39/2019-20 & 40/2019-20 Arising Out Of The Appeals Before It Against The Orders Dated 30.12.2018 Passed U/S 153C R.W.S. 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Dcit, Central Circle-03, New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Rajiv Khandelwal, CA &For Respondent: Ms Rajinder Kaur, CIT-DR
Section 143(3)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.241, 242 & 248/Del/2020 Assessment Years: 2015-16, 2016-17 & 2017-18 Mr. Rameshwer Das, Vs DCIT, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi. PAN: AAAPD2587R (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal, CA & Shri Jaind Kumar Jaiswal, Advocate Revenue by : Ms Rajinder Kaur, CIT-DR Date of Hearing : 22.04.2025 Date of Pronouncement : 28.05.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals pre…

Rameshwer Dass, Delhi vs. DCIT, Central Circle-3, New Delhi

The appeals are allowed

ITA 241/DEL/2020[2015-16]Status: DisposedITAT Delhi28 May 2025AY 2015-16

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.241, 242 & 248/Del/2020 Assessment Years: 2015-16, 2016-17 & 2017-18 Mr. Rameshwer Das, Vs Dcit, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi. Pan: Aaapd2587R (Appellant) (Respondent) Assessee By : Shri Rajiv Khandelwal, Ca & Shri Jaind Kumar Jaiswal, Advocate Revenue By : Ms Rajinder Kaur, Cit-Dr Date Of Hearing : 22.04.2025 Date Of Pronouncement : 28.05.2025 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Dated 31.10.2019 Of The Commissioner Of Income-Tax (Appeals)-23, New Delhi (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeals No.38/2019-20, 39/2019-20 & 40/2019-20 Arising Out Of The Appeals Before It Against The Orders Dated 30.12.2018 Passed U/S 153C R.W.S. 153A Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Dcit, Central Circle-03, New Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Rajiv Khandelwal, CA &For Respondent: Ms Rajinder Kaur, CIT-DR
Section 143(3)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.241, 242 & 248/Del/2020 Assessment Years: 2015-16, 2016-17 & 2017-18 Mr. Rameshwer Das, Vs DCIT, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi. PAN: AAAPD2587R (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal, CA & Shri Jaind Kumar Jaiswal, Advocate Revenue by : Ms Rajinder Kaur, CIT-DR Date of Hearing : 22.04.2025 Date of Pronouncement : 28.05.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals pre…

Shefali Aggarwal, Delhi vs. DCIT, Central Circle-3, Delhi

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

ITA 239/DEL/2020[2016-17]Status: DisposedITAT Delhi08 May 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaitas No.239 & 240/Del/2020 Assessment Years: 2016-17 & 2017-18 Shefali Aggarwal, Vs Dcit, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi – 110 007 Pan: Abjpa4649K (Appellant) (Respondent) Assessee By : Shri Rajiv Khandelwal, Ca & Shri Jaind Kumar Jaiswal, Advocate Revenue By : Ms Rajinder Kaur, Cit-Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 28.05.2025 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Assessee Against The Orders Dated 19.11.2019 & 31.10.2019 Of The Commissioner Of Income-Tax (Appeals)-23, New Delhi (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeals No.43/2019-20 & 44/2019-20 Arising Out Of The Appeals Before It Against The Orders Dated 26.12.2018 Passed U/S 153C R.W.S. 153A & U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’)

For Appellant: Shri Rajiv Khandelwal, CA &For Respondent: Ms Rajinder Kaur, CIT-DR
Section 143(3)Section 153CSection 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.239 & 240/Del/2020 Assessment Years: 2016-17 & 2017-18 Shefali Aggarwal, Vs DCIT, 5873, Top Floor, Central Circle-3, Malka Ganj Chowk, New Delhi. Jawahar Nagar, Delhi – 110 007 PAN: ABJPA4649K (Appellant) (Respondent) Assessee by : Shri Rajiv Khandelwal, CA & Shri Jaind Kumar Jaiswal, Advocate Revenue by : Ms Rajinder Kaur, CIT-DR Date of Hearing : 08.05.2025 Date of Pronouncement : 28.05.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred…

Raj Kumar Narang, Noida vs. ITO, Ward- 4(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 4914/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Apr 2025AY 2015-16

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2019-20 Jaipal Jain Vs Deputy Commissioner Of H. No. 1248 Sector 11-12 Income Tax, Central Circle Huda Haryana Karnal Pan No. Abipj3891M (Appellant) Respondent

Section 143(3)Section 153ASection 153DSection 49(4)Section 56(2)(vii)

…ITA No. 4914/Del/2024 Jaipal jain vs. DCIT Central circle IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Jaipal Jain Vs Deputy Commissioner Of H. NO. 1248 sector 11-12 Income Tax, Central Circle HUDA Haryana Karnal PAN No. ABIPJ3891M (APPELLANT) Respondent Appellant by Dr. Kapil Goel Advcate Respondent by Sh. Dayainder Singh Sidhu CIT(DR ) Date of hearing: 27/08/2025 Date of Pronouncement: 17 /09/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER: This appeal by the assessee is directed agains…

Navratan Management Private Limited, Mumbai vs. Dy.Comm Central Circle 8(4) Mumbai, Mumbai

ITA 3586/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Apr 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry

Section 132Section 143(1)Section 153ASection 2(14)Section 250Section 56(2)(via)Section 56(2)(vii)Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC", MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.3586/M/2024 Assessment Year: 2017-18 M/s. Navratan Management Private Limited, A 205, Godrej Colleseum off Western Express Highway Near Pan Bazar, Sion, Maharashtra - 400 022 PAN: AACCN5861B (Appellant) Vs. Dy. Commissioner, Central Circle 8(4), Room No.658, 6th Floor, Aaykar Bhavan, M.K. Road, Mumbai Maharashtra - 400022 (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Dhaval Shah, Ld. A.R. a/w Ms. Tisha Bagh, Ld. A.R. : Shri Kiran Unavekar, Ld…

Assistant Commissioner of Income Tax, Central Circle, Dehradun, Cross Road vs. Raju Verma, Curzon Road, Dalanwala

In the result, the appeal of the assessee is allowed

ITA 6/DDN/2024[2010-11]Status: DisposedITAT Dehradun02 Apr 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Shri S. K. chaterjee, CIT DR
Section 1Section 153Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DDN”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 06 & 11/DDN/2024 (Assessment Year: 2010-11 & 2011-12) ACIT, Vs. Raju Verma, Central Circle, 17/, Curzon Road, Dehradun Dalanwala, Dehradun (Appellant) (Respondent) PAN: ABIPV8176F Assessee by : Shri K. K. Juneja, Adv Revenue by: Shri S. K. chaterjee, CIT DR Date of Hearing 17/03/2025 Date of pronouncement 02/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06 & 11/DDN/2024 for AY 2010-11 and 2011-12, arises out of the ld. Commission…

Assistant Commissioner of Income Tax, Central Circle, Dehradun, Cross Road vs. Raju Verma, Curzon Road

In the result, the appeal of the assessee is allowed

ITA 11/DDN/2024[2011]Status: DisposedITAT Dehradun02 Apr 2025

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Shri S. K. chaterjee, CIT DR
Section 1Section 153Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DDN”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 06 & 11/DDN/2024 (Assessment Year: 2010-11 & 2011-12) ACIT, Vs. Raju Verma, Central Circle, 17/, Curzon Road, Dehradun Dalanwala, Dehradun (Appellant) (Respondent) PAN: ABIPV8176F Assessee by : Shri K. K. Juneja, Adv Revenue by: Shri S. K. chaterjee, CIT DR Date of Hearing 17/03/2025 Date of pronouncement 02/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06 & 11/DDN/2024 for AY 2010-11 and 2011-12, arises out of the ld. Commission…

DCIT, Central Circle-3, New Delhi vs. Rameshwer Dass, Delhi

The appeals are allowed

ITA 136/DEL/2020[2011-12]Status: DisposedITAT Delhi02 Apr 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri R.P. Mall, AdvocateFor Respondent: Ms Monika Singh, CIT-DR
Section 132Section 132ASection 153Section 153ASection 153BSection 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.135 & 136/Del/2021 Assessment Years : 2016-17 & 2017-18 Shakuntalam Investment and Leasing Vs. ACIT, Limited, Central Circle-01, 770/24, Ground Floor, New Delhi. DDA Flats, Kalkaji, New Delhi – 110 019. PAN: AAACS4752J Assessee by : Shri R.P. Mall, Advocate Revenue by : Ms Monika Singh, CIT-DR Date of Hearing : 19.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the orders dat…

M/S. Bhushan Steel Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee for AYs

ITA 1337/DEL/2016[2010-11]Status: DisposedITAT Delhi02 Apr 2025AY 2010-11

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…

Vanshika Motors (P) Ltd., Meerut vs. ACIT, Circle- 2, Meerut

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

DCIT, New Delhi vs. M/S. Green Mark Infra Ltd., New Delhi

ITA 6208/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Mar 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…