All Cargo Global Logistics Ltd. v. DCIT

137 ITD 287Income Tax Appellate Tribunal2012#51 most cited

What is All Cargo Global Logistics Ltd. v. DCIT authority for?

In non-abated assessments, the Assessing Officer can make additions under section 153A based on books of accounts or documents found during a search but not produced during the original assessment, provided such material is incriminating.

907

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

All Cargo Global Logistics Ltd. v. DCIT · section 153A · section 132 · incriminating material · search and seizure · non-abated assessments · books of accounts · documents not produced · original assessment · ITAT Mumbai

Also reported as

18 ITR (Trib) 10618 ITR 106147 TTJ 51316 Taxmann.com 101

Sections most often in play

Section 153ASection 143(3)Section 147Section 148Section 153DSection 132Section 1961Section 153C

Issues it is cited on

casus omissussection 158b(b)section 153(a)section 158bb(1)deemed dividendsection 2(22)section 153a(1)(b)section 2(22)(e)accumulated profitssection 158bbretracted statementsection 153(1)

Judgments citing All Cargo Global Logistics Ltd. v. DCIT

Vinod Gupta, Delhi vs. ACIT, Central Circle-18, Delhi

ITA 1166/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Sept 2025AY 2018-19

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. 4. It is in this factual backdrop that we admit the assessee’s instant legal ground and note with the able assis…

Vinod Gupta, Delhi vs. ACIT, Central Circle-18, Delhi

ITA 1165/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Sept 2025AY 2017-18

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. 4. It is in this factual backdrop that we admit the assessee’s instant legal ground and note with the able assis…

Vinod Gupta, Delhi vs. ACIT, Central Circle-18, Delhi

ITA 1164/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Sept 2025AY 2016-17

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. 4. It is in this factual backdrop that we admit the assessee’s instant legal ground and note with the able assis…

Vinod Gupta, Delhi vs. ACIT, Central Circle-18, Delhi

ITA 1163/DEL/2025[2014-15]Status: DisposedITAT Delhi19 Sept 2025AY 2014-15

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…that the instant legal ground sought to be raised at the assessee’s behest goes to the root of the matter and therefore, we quote National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC); as considered in Allcargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 287 (SB) (Mum), that such an additional ground could very well be allowed to be raised in section 254(1) proceedings, in order to determine the correct tax liability of an assessee provided all the relevant facts form part of the records. 4. It is in this factual backdrop that we admit the assessee’s instant legal ground and note with the able assis…

Suresh Chand, Gurgaon vs. ITO, Ward 4(1), Gurgaon

Appeal is allowed

ITA 4110/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Jul 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 4110/Del/2024 : Asstt. Year : 2013-14 Suresh Chand, Vs Income Tax Officer, C/O Ca M R Sahu, House No. 651, Ward-4(1), 1St Floor, Sector-10A, Near G. D. Gurgaon, Goenka Public School, Gurgaon, Haryana-122016 Haryana-122001 (Appellant) (Respondent) Pan No. Aoopk7257H Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Mahesh Kumar Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 30.07.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2013-14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1066753639(1) Dated 16.07.2024, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Mahesh Kumar CIT-DR
Section 142(1)Section 147Section 148Section 151A

…admission of additional grounds that the same deserve to be rejected since filed at this belated stage. We find no merit in the Revenue's instant technical objections in light of NTPC Limited Vs. CIT 229 ITR 383 (SC) & All Cargo Global Logistics Ltd. vs. DCIT 137 ITD 287 (Mum-SB) settling the issue in assessee's favour that the tribunal could very well entertain such an additional ground(s) going to the root of the matter for the purposes of determining correct tax liability in a particular case subject to a rider that all relevant facts thereof form part of the records. We make it clear that there is no dispute…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…preme Court has dismissed the revenue’s SLP on 07.12.2015. Reliance is also placed on: - Dr.Ratan Kumar Sharma vs ACIT (ITAT JAipur) ITA No.797-798/JP/14 - Dr.Vikram Goyal vs DCIT (ITAT Jaipur) ITA No.174/JP/17 - All Cargo Global Logistics Ltd. v. DCIT (2012) 18 ITR (Trib) 106 (Mumbai) (SB) – Later on upheld by Bombay High Court. - Gurinder Singh Bawa v. DCIT (2012) 28 Taxmann.com 328 (Mum Trib), - Kusum Gupta v. DCIT, ITA Nos. 4873/Del/2009, (2005-06)2510 (A.Y. 2003-04), 3312(A.Y. 2004-05) 2833/Del/2011(A.Y. 2006-07) - MGF Automobiles Ltd. V. ACIT, ITA No’s 4212 & 4213/Del/2011 Professional Automotives Private…

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 422/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jun 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…alid satisfaction note recorded, the assessment made u/sec.153C of the Act, cannot be sustained in the eye of law. In support of this contention, he relied on the decision of ITAT, Special bench in the case of All Cargo Global Logistics Ltd., vs., DCIT [2012] 137 ITD 287 (Mum) (SB). The other contention of the assessee before the learned CIT(A) was that, no addition can be made based on digital data belonging to the person searched in the absence of corroborative evidence by relying on the Coordinate Bench decision of ITAT, Chandigadh Bench in the case of DSG Papers (P.) Ltd., vs., ACIT/Dy. CIT 6 ITA.Nos.419, 42…

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 421/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Jun 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…alid satisfaction note recorded, the assessment made u/sec.153C of the Act, cannot be sustained in the eye of law. In support of this contention, he relied on the decision of ITAT, Special bench in the case of All Cargo Global Logistics Ltd., vs., DCIT [2012] 137 ITD 287 (Mum) (SB). The other contention of the assessee before the learned CIT(A) was that, no addition can be made based on digital data belonging to the person searched in the absence of corroborative evidence by relying on the Coordinate Bench decision of ITAT, Chandigadh Bench in the case of DSG Papers (P.) Ltd., vs., ACIT/Dy. CIT 6 ITA.Nos.419, 42…

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 420/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…alid satisfaction note recorded, the assessment made u/sec.153C of the Act, cannot be sustained in the eye of law. In support of this contention, he relied on the decision of ITAT, Special bench in the case of All Cargo Global Logistics Ltd., vs., DCIT [2012] 137 ITD 287 (Mum) (SB). The other contention of the assessee before the learned CIT(A) was that, no addition can be made based on digital data belonging to the person searched in the absence of corroborative evidence by relying on the Coordinate Bench decision of ITAT, Chandigadh Bench in the case of DSG Papers (P.) Ltd., vs., ACIT/Dy. CIT 6 ITA.Nos.419, 42…

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 419/HYD/2025[2016-17]Status: DisposedITAT Hyderabad30 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…alid satisfaction note recorded, the assessment made u/sec.153C of the Act, cannot be sustained in the eye of law. In support of this contention, he relied on the decision of ITAT, Special bench in the case of All Cargo Global Logistics Ltd., vs., DCIT [2012] 137 ITD 287 (Mum) (SB). The other contention of the assessee before the learned CIT(A) was that, no addition can be made based on digital data belonging to the person searched in the absence of corroborative evidence by relying on the Coordinate Bench decision of ITAT, Chandigadh Bench in the case of DSG Papers (P.) Ltd., vs., ACIT/Dy. CIT 6 ITA.Nos.419, 42…

M/S Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ngs and therefore, scope of 153A proceedings extend to scope of abated proceedings, as held in following: CIT vs. Kabul Chawla: 380 ITR 573 (Del) [affirmed in PCIT vs. Abhisar Buildwell (P.) Ltd: 454 ITR 212 (SC)] - All Cargo Global Logistics Ltd. vs. DCIT: 137 ITD 26 (Mumbai) CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd.: 374 ITR 645 Therefore, the ld AR submitted that it is entitled to raise fresh legal claim in 153A proceedings, since the claim could have been raised in regular assessment proceedings. 32. With respect to merits of the case, the ld AR submitted that the assessee has three m…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ngs and therefore, scope of 153A proceedings extend to scope of abated proceedings, as held in following: CIT vs. Kabul Chawla: 380 ITR 573 (Del) [affirmed in PCIT vs. Abhisar Buildwell (P.) Ltd: 454 ITR 212 (SC)] - All Cargo Global Logistics Ltd. vs. DCIT: 137 ITD 26 (Mumbai) CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd.: 374 ITR 645 Therefore, the ld AR submitted that it is entitled to raise fresh legal claim in 153A proceedings, since the claim could have been raised in regular assessment proceedings. 32. With respect to merits of the case, the ld AR submitted that the assessee has three m…

M/S. Jindal Photo Ltd., New Delhi vs. ACIT, New Delhi

ITA 5253/DEL/2015[2008-09]Status: DisposedITAT Delhi21 May 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…dings and therefore, scope of 153A proceedings extend to scope of abated proceedings, as held in following: CIT vs. Kabul Chawla: 380 ITR 573 (Del) [affirmed in PCIT vs. Abhisar Buildwell (P.) Ltd: 454 ITR 212 (SC)] - All Cargo Global Logistics Ltd. vs. DCIT: 137 ITD 26 (Mumbai) CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd.: 374 ITR 645 Therefore, the ld AR submitted that it is entitled to raise fresh legal claim in 153A proceedings, since the claim could have been raised in regular assessment proceedings. 32. With respect to merits of the case, the ld AR submitted that the assessee has three ma…

JCIT(OSD), Circle-1, Salem vs. Shri Narayanasamy Gunasekar, Salem

In the result, the appeal of the Revenue is dismissed

ITA 638/CHNY/2023[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.638/Chny/2023 Assessment Years: 2010-11 The Joint Commissioner Of Income Shri Narayanasamy Gunasekar, Tax(Osd), No.196-C, Anna Nagar, Circle-1, Shyamala Nivas, Salem Kannankurichi, Salem, Tamil Nadu-636 008. [Pan: Ajopg3410B]

For Appellant: Shri T.Vasudevan, AdvocateFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 132Section 139(4)Section 143(1)Section 143(2)Section 153A

…inst the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 ITD 287(SB) (Mum), considered this issue that, whether there is scope of assessment u/s. 153A of the Act in respect to completed assessment which is limited only to undisclosed income and undisclosed assets found during the course of search or not? Hon'ble High Court held that on a plain reading of section 153 of the Act it becomes clear that on initiati…

Oracle India Pvt. Ltd., New Delhi vs. Addl. CIT, Range- 19, New Delhi

ITA 1353/DEL/2018[2005-06]Status: DisposedITAT Delhi24 Apr 2025AY 2005-06

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

DCIT, Central Circle-25, New Delhi vs. Hinanshu Verma, New Delhi

ITA 1956/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Apr 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

DCIT Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1356/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

DCIT, Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1355/DEL/2022[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

DCIT, Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1354/DEL/2022[2015-16]Status: DisposedITAT Delhi09 Apr 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

DCIT Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1353/DEL/2022[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…