Assistant Commissioner of Income-tax, Central Circle-25, New Delhi v. Goodview Trading (P.) Ltd.

82 Taxmann.com 55High Court#21458 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 68Section 69ASection 132Section 139(1)Section 143(2)

Issues it is cited on

addition u/s 68share application moneygenuineness of the transactionassistant commissionerunexplained cash creditundisclosed incomesection 69asection 68section 69section 148section 13transfer

Judgments citing Assistant Commissioner of Income-tax, Central Circle-25, New Delhi v. Goodview Trading (P.) Ltd.

Assistant Commissioner of Income Tax, Delhi vs. Manoj Kumar Bansal, Delhi

In the result the appeal of the Revenue is dismissed

ITA 1041/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2019-20 Assistant Commissioner Of Vs. Manoj Kumar Bansal, 401 Income Tax Room No. New Delhi House, 27 Barakhamba 261-A 2Nd Floor F-2 Ara Road Delhi 110001 Centre, New Delhi- 110055 Pan No.Aahpb3143F (Appellant) (Respondent)

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 69Section 69ASection 69C

…THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “E”NEWDELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Assistant Commissioner of Vs. Manoj Kumar Bansal, 401 Income Tax Room no. New Delhi House, 27 Barakhamba 261-A 2nd Floor F-2 ARA Road Delhi 110001 Centre, New Delhi- 110055 PAN No.AAHPB3143F (Appellant) (Respondent) Appellant by Sh. N.K. Bansal, CIT.DR Respondent by Sh. Mukesh Jain,CA Sh. Samyak Jain, Adv Date of hearing 29.10.2025 Date of 28.11.2025 pronouncement ORDER PER SUDHIR KUMAR JM: The Revenue preferred the appeal, challenging the orde…

Dy. Commissioner of Income Tax, Noida vs. M/S Rudra Buildwell Homes Pvt. Ltd, Delhi

ITA 602/DEL/2025[2016]Status: DisposedITAT Delhi29 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. M/S. Rudra Buildwell Homes Dcit, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi Pan: Aafcr6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising Out Of Ita No.602/Del/2025] Assessment Year: 2016-17 M/S. Rudra Buildwell Vs. Dcit, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida Pan: Aafcr6959P (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, Itp Department By Sh. Rajesh Chandra, Cit(Dr) Date Of Hearing 12.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.602/Del/2025 & Assessee’S Cross Objection C.O. No. 106/Del/2025 For Assessment Year 2016-

Section 143(3)Section 148Section 148ASection 151Section 151(1)Section 151(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vs. M/s. Rudra Buildwell Homes DCIT, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi PAN: AAFCR6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising out of ITA No.602/Del/2025] Assessment Year: 2016-17 M/s. Rudra Buildwell Vs. DCIT, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida PAN: AAFCR6959P (Appellant) (Respondent) Assessee by Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, ITP Department by Sh.…

Sahil Singla, Chandigarh vs. Asstt. Commissioner of Income Tax, CC-2, Chandigarh

In the result, appeal of the Assessee is allowed

ITA 1018/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh04 Nov 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri T.N. Singla, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 271ASection 68Section 69Section 69A

…आयकर अपीलीय अिधकरण, च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA NO.1018/Chd/2024 (Assessment Year: 2018-19) Sahil Singla बनाम The Asst. CIT SCO 80-81, 3rd Floor Sector 17-C Central Circle-2, Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AUIPS7844N अपीलाथ"/Appellant ""थ"/Respondent Stay Application No. 27/Chd/2024 In आयकर अपील सं./ ITA NO.1018/Chd/2024 (Assessment Year: 2018-19) Sahil Singla बनाम…

Income Tax Officer, Chandigarh vs. Sanbir Singh, Chandigarh

In the result, the appeal is dismissed

ITA 455/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh18 Oct 2024AY 2018-19

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sahil Singla, Advocate &For Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 133(6)Section 148

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 455/CHD/2023 "नधा"रण वष" / Assessment Year : 2018-19 The ITO, Shri Sanbir Singh, बनाम Chandigarh. House No. 1065, Sector 39, VS Chandigarh. "थायी लेखा सं./PAN /TAN No: AULPS3130Q अपीलाथ"/Appellant ""यथ"/Respondent & CO No.02/CHD/2023 in आयकर अपील सं./ ITA No. 455/CHD/2023 "नधा"रण वष" / Assessment Year : 2018-19 Shri Sanbir Singh, The ITO, बनाम C/o Kansal Singla & Associates, Chandigarh. VS SCO…