AO. Similarly, in Virbhadra Singh v. Deputy Commissioner, Circle Shimla

88 Taxmann.com 888High Court2017#11830 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 147Section 148Section 151Section 142ASection 143(3)Section 234ASection 234BSection 234C

Issues it is cited on

sanctioning authoritysection 151(2)section 142adcf methodapproval under section 151valuation of sharessection 151(1)extension of limitationfull value of considerationshort term capital gainsblock of assetsprincipal commissioner of income-tax

Judgments citing AO. Similarly, in Virbhadra Singh v. Deputy Commissioner, Circle Shimla

Suresh Kumar, Yamunanagar vs. ITO, W-4, Yamunanagar

In the result, appeal of the assessee is allowed

ITA 390/CHANDI/2023[215-16]Status: DisposedITAT Chandigarh20 Jan 2026

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 143(3)Section 147Section 151Section 28Section 56

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 390/CHD/2023 "नधा"रण वष" / Assessment Year: 2015-16 Shri Suresh Kumar, Vs The ITO, Village – Batholi, Ward No. 4, Yamuna Nagar. Yamuna Nagar. "थायी लेखा सं./PAN NO: BPMPK3081H अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ajay Jain,CA Revenue by : Shri Vivek Vardhan, Addl. CIT Sr.DR Date of Hearing : 03.09.2025 Date of Pronouncement : 20.01.2026 PHYSICAL HEARING O R D E R PER RAJ P…

Nina Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1878/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

Hersh Vardhan Kshetry, Noida vs. ACIT, Circle Int. Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1877/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

Sangita Kshetry, Noida vs. ACIT, Circle Int.Tax. 2(1)(2), New Delhi

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1876/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

Section 148

…ITA No.1876/Del/2023 AY2016-17 Sangita Kshetry &Oths Vs ACIT Circle – Int. Tax. 2 (1)(2) New Delhi IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. C.N. PRASAD, JUDICIAL MEMBER AND SH. NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sangita Kshetry Vs. ACIT C/o Dhruv Seth, Advocate Circle – Int. Tax. 2 (1)(2) Amicus Advocates and New Delhi Solicitors 620, Tower B Advant Navis Business Park, Plot # 7 Noida- Greater Noida, Expressway, Sector- 142, Noida PAN No.AEYPK5792D (APPELLANT) (RESPONDENT) Assessment Year: 2016-17 Hersh Vardhan Kshetry Vs. ACIT C/o Dhruv Seth, Advoc…

DCIT.Central Circle-14, New Delhi vs. Smt Sandhya Sharma, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2407/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 145(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sandhya Sharma, vs. ACIT, Central Circle 14, 1168, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) ACIT, Central Circle 14, vs. Sandhya Sharma, New Delhi. 1168, Kucha Mahajani, Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR. Date of Hearing : 27.08.2024 Date of Order : 16.10.2024…

Sandhya Sharma, Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2019/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Oct 2024AY 2016-17

Bench: S.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 145(3)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER Sandhya Sharma, vs. ACIT, Central Circle 14, 1168, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) ACIT, Central Circle 14, vs. Sandhya Sharma, New Delhi. 1168, Kucha Mahajani, Chandni Chowk, Delhi – 110 006. (PAN : AJTPS6309N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gautam Jain, Advocate Shri Lalit Mohan, CA Shri Parth Singhal, Advocate REVENUE BY : Shri Dharm Veer Singh, CIT DR. Date of Hearing : 27.08.2024 Date of Order : 16.10.2024…

Krishna Devi, New Delhi vs. ITO, Ward- 38(3), New Delhi

ITA 6356/DEL/2019[2014-15]Status: DisposedITAT Delhi04 Jan 2022AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 6356/Del/2019 : Asstt. Year : 2014-15 Krishna Devi, Vs Income Tax Officer, F-26/124, Sector-7, Rohini, Ward-38(3), New Delhi-110085 New Delhi-110002 (Appellant) (Respondent) Pan No. Abrpd0875E Assessee By : Sh. Kapil Goel, Adv. Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 08.10.2021 Date Of Pronouncement: 04.01.2022

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 115BSection 143(2)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 6356/Del/2019 : Asstt. Year : 2014-15 Krishna Devi, Vs Income Tax Officer, F-26/124, Sector-7, Rohini, Ward-38(3), New Delhi-110085 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ABRPD0875E Assessee by : Sh. Kapil Goel, Adv. Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 08.10.2021 Date of Pronouncement: 04.01.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This appeal has been filed by the assessee against the order of ld. CIT(A)-13, New Delh…

Gajendra Kumar, Ghaziabad vs. ITO, Ward- 1(2), Ghaziabad

In the result appeal of the assessee is partly allowed

ITA 608/DEL/2018[2009-10]Status: DisposedITAT Delhi18 Nov 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Gajendra Kumar, Vs. Ito, C/O. M/S. Sanjeev Anand & Associates, Ward-1(2), 77, Navyug Market, Ghaziabad Ghaziabad Pan:Bwgpg2614B (Appellant) (Respondent)

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Umesh Yakyar, Sr. DR
Section 144Section 147Section 148Section 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) Gajendra Kumar, Vs. ITO, C/o. M/s. Sanjeev Anand & Associates, Ward-1(2), 77, Navyug Market, Ghaziabad Ghaziabad PAN:BWGPG2614B (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Adv Mr. Rakesh Gupta, Adv Revenue by: Shri Umesh Yakyar, Sr. DR Date of Hearing 20/10/2021 Date of pronouncement 18/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is field by the assessee against the order passed by the ld CIT(A)-2, Noida da…

ACIT, New Delhi vs. M/S. Maharaji Education Trust, Ghaziabad

The appeal are dismissed

ITA 5138/DEL/2016[2007-08]Status: DisposedITAT Delhi13 Oct 2021AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Suresh Gupta, C. AFor Respondent: Ms. Paramita M. Biswas[CIT]–
Section 11Section 12ASection 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 68Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “E”: NEW DELHI ] BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 5138/Del/2016 (Assessment Year: 2007-08) ACIT, M/s. Maharaji Education Vs. Trust, Central Circle : 6, No. 1 – Santosh Nagar, Pratap Vihar, New Delhi. Ghaziabad – 201 009. PAN: AAATM5225F (Appellant) (Respondent) Assessee by : Shri Suresh Gupta, C. A. Department by: Ms. Paramita M. Biswas[CIT]– DR Date of Hearing : 21/09/2021 Date of pronouncement : 13/10/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is fi…