CIT v. Jasjit Singh

2023 SCC OnLine SC 1265Reported decision2023#4998 most cited

What is CIT v. Jasjit Singh authority for?

A notice issued under section 153C of the Income-tax Act, 1961, for assessment years beyond the ten-year period stipulated in the section is barred by limitation.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

CIT v Jasjit Singh · section 153C · assessment year · limitation · block period · search and seizure · satisfaction note

Sections most often in play

Section 153CSection 153ASection 132Section 143(3)Section 147Section 148Section 153C(1)Section 144

Issues it is cited on

section 153(c)(1)section 148bsection 7(1)section 119(2)(a)section 153c(1)section 116section 153(c)block periodsection 153(a)section 144basection 164section 153a(1)(a)

Judgments citing CIT v. Jasjit Singh

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

ITA 2712/DEL/2025[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. APPELLANT Vs. Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

ITA 2709/DEL/2025[2014-15]Status: DisposedITAT Delhi04 Feb 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. Vs. Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2708/DEL/2025[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, JMD Regent Room No. 269A, 2nd Floor, Vs. Plaza, MG Road, Gurgaon, ARA Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., DCIT, Ground Floor, JMD Regent Central Circle-20, Room No. 269A, 2…

ACIT Cir-19(1), New Delhi vs. Shipra Bansal, New Delhi

In the result, appeal of the revenue is dismissed

ITA 4474/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Jan 2026AY 2012-13

Bench: SHRI ANUBHAV SHARMA, JUDICAL MEMBER, SHRI MANISH AGARWAL (Accountant Member)

Section 132Section 142(1)Section 143(2)Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Circle 19(1), Shipra Bansal, Room No.221, 2nd Floor, CR Vs. W-82, Ground Floor, Building, New Delhi-110002 Greater Kailash-I, New-Delhi-110048 PAN:AAAPS4862N (Appellant) (Respondent) Department by Ms. Pooja Swaroop, CIT DR Assessee by Dr. Rakesh Gupta & Shri Somil Aggarwal, Advs. Date of hearing 21.01.2026 Date of pronouncement 27.01.2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the revenue against the order of the Ld. Commissioner of In…

DCIT, Central Circle 28, New Delhi vs. Goldline International Finvest Limited, Delhi

In the result the appeal filed by the appellant is allowed

ITA 2899/DEL/2025[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 132Section 153ASection 153A(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2898 & 2899/Del/2025 [Assessment Year: 2011-12 & 2012-13 ] DCIT, CC-28 Vs. Goldline International Finvest New Delhi Limited Delhi Office No.203, MB -156, 2nd Floor, East Delhi, Delhi-110092 PAN No.AACG6377M Appellant Respondent Revenue by Ms. Pooja Swaroop, CIT DR Assessee by None Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, These two appeals are filed by the revenue against the different orders of the Ld. Commiss…

DCIT, Central Circle-28, New Delhi vs. Goldline International Finvest Limited, Delhi

In the result the appeal filed by the appellant is allowed

ITA 2898/DEL/2025[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 132Section 153ASection 153A(1)Section 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No. 2898 & 2899/Del/2025 [Assessment Year: 2011-12 & 2012-13 ] DCIT, CC-28 Vs. Goldline International Finvest New Delhi Limited Delhi Office No.203, MB -156, 2nd Floor, East Delhi, Delhi-110092 PAN No.AACG6377M Appellant Respondent Revenue by Ms. Pooja Swaroop, CIT DR Assessee by None Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, These two appeals are filed by the revenue against the different orders of the Ld. Commiss…

Deputy Commissioner of Income Tax, Central Circle-2, Nashik vs. Abhayraj Fattehraj Chordiya, C/O Laxmi Oil Mil

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR
Section 132Section 142(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Central Circle – 2, Abhayraj Fattehraj Chordiya Nashik C/o Laxmi Oil Mill Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) CO No.36/PUN/2024 Assessment Year : 2014-15 Abhayraj Fattehraj Chordiya DCIT, Central Circle – 2, C/o Laxmi Oil Mill Nashik Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) Assessee by : Shri Jayant R Bhatt Department by : Shri Amol Khairnar CIT-DR Da…

Deputy Commissioner of Income Tax, Delhi vs. Gopal Hitech Infra Developers Pvt. Ltd., Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 4408/DEL/2025[2014-15]Status: DisposedITAT Delhi09 Dec 2025AY 2014-15

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4408/Del/2025 िनधा"रणवष"/Assessment Years: 2014-15 बनाम Dcit, Gopal Hitech Infra Developers Room No.359, 3Rd Floor, Vs. Pvt. Ltd., E2, Ara Center, Unit 230-231, Vardhman Grand Plaza, Jhandewalan Extension, Rohini, Sector-3, Sector 5 S.O., North West New Delhi. Delhi, New Delhi. Pan No.Aaecg2030K अपीलाथ" Appellant ""यथ"/Respondent

Section 1Section 153CSection 250Section 68

…ITA No.4408/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4408/Del/2025 िनधा"रणवष"/Assessment Years: 2014-15 बनाम DCIT, GOPAL HITECH INFRA DEVELOPERS Room No.359, 3rd Floor, Vs. PVT. LTD., E2, ARA Center, Unit 230-231, Vardhman Grand Plaza, Jhandewalan Extension, Rohini, Sector-3, Sector 5 S.O., North West New Delhi. Delhi, New Delhi. PAN No.AAECG2030K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Satyajeet Goel, CA Revenue by Ms. Pooja Swaroop, CIT DR सुनवाईक"तारीख/ Date…

Dy. Commissioner of Income Tax, Central Circle-17, Delhi vs. M/S Mani Capital Limited, Kanpur

In the result, the appeal of AY 2010-11 is allowed

ITA 3863/DEL/2025[2013-14]Status: DisposedITAT Delhi25 Nov 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

Dy. Commissioner of Income Tax, Central Circle-17, New Delhi, Delhi vs. M/S Mani Capital Limited, Kanpur

In the result, the appeal of AY 2010-11 is allowed

ITA 3862/DEL/2025[2012-13]Status: DisposedITAT Delhi25 Nov 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

Dy. Commissioner of Income Tax, Central Circle-17, New Delhi, Delhi vs. M/S Mani Capital Limited, Kanpur

In the result, the appeal of AY 2010-11 is allowed

ITA 3861/DEL/2025[2011-12]Status: DisposedITAT Delhi25 Nov 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

Dy. Commissioner of Income Tax, Central Circle-17, New Delhi, Delhi vs. M/S Mani Capital Limited, Kanpur

In the result, the appeal of AY 2010-11 is allowed

ITA 3860/DEL/2025[2010-11]Status: DisposedITAT Delhi25 Nov 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 153Section 153ASection 153CSection 153C(1)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.3860/Del./2025, A.Y. 2010-11 ITA No.3861/Del./2025, A.Y. 2011-12 ITA No.3862/Del./2025, A.Y. 2012-13 ITA No.3863/Del./2025, A.Y. 2013-14 Deputy Commissioner of Mani Capital Limited Income Tax, 14, Ratan Mahal, Central Circle-17, Vs. 15/197, Civil Lines, ARA Building, Kanpur,Uttar Pradesh Jhandewalan Extn. PAN: AAACD4969L New Delhi (Appellant) (Respondent) Appellant by Ms. Monika Singh, CIT-DR Respondent by Shri Sandeep Chadha, CA Date of Hearing 17…

Dy. Commissioner of Income Tax, Central Circle-17, Delhi vs. Ashwani Kumar Gupta, Lucknow

In the result, both the Revenue appeals stand dismissed

ITA 3020/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Oct 2025AY 2013-14

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

Section 132Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SH. M BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER AND DCIT, CENTRAL CIRCLE-17, Vs. ASHWANI KUMAR GUPTA, DELHI GOKHLEY MARG ROOM NO. 244, ARA LUCKNOW CENTRE, JHANDEWALAN UTTAR PRADESH-226001 EXTENSION, NEW DELHI (APPELLANT) (RESPONDENT) Asessee by Sh. Sandeep Chadha, FCA & Sh. Akshay Kumar Gupta, FCA Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing: 10/09/2025 Date of Pronouncement: 28/10/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER : These appeals by the Revenue are directed against the separate ord…

DCIT, Central Circle-17, Delhi vs. Ashwani Kumar Gupta, Lucknow

In the result, both the Revenue appeals stand dismissed

ITA 3019/DEL/2025[2012-13]Status: DisposedITAT Delhi28 Oct 2025AY 2012-13

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

Section 132Section 153ASection 153CSection 153C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, DELHI BEFORE SH. M BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER AND DCIT, CENTRAL CIRCLE-17, Vs. ASHWANI KUMAR GUPTA, DELHI GOKHLEY MARG ROOM NO. 244, ARA LUCKNOW CENTRE, JHANDEWALAN UTTAR PRADESH-226001 EXTENSION, NEW DELHI (APPELLANT) (RESPONDENT) Asessee by Sh. Sandeep Chadha, FCA & Sh. Akshay Kumar Gupta, FCA Department by Sh. Dayainder Singh Sidhu, CIT(DR) Date of hearing: 10/09/2025 Date of Pronouncement: 28/10/2025 ORDER PER SUDHIR KUMAR, JUDICIAL MEMBER : These appeals by the Revenue are directed against the separate ord…

JCIT OSD, Delhi vs. Midas Polypack Pvt Ltd Now Known As Ag Polypack Pvt Ltd, Delhi

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

ITA 1349/DEL/2025[2016-17]Status: DisposedITAT Delhi14 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

…ITA Nos.1347 to 1349/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1347 to 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 to 2016-17 बनाम JCIT (OSD), MIDAS POLYPACK PVT. LTD., 404, C.R. Building, Vs. (Now Known as AG Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. PAN No.AAICM3805G अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Dayainder Singh Sidhu, CIT DR Shri Vibhu Gupta, Adv. Assessee by सुनवाईक"तारीख/ Date of hearing:…

JCIT, OSD, Delhi vs. Midas Polypack Pvt. Ltd Now Known As A G Polypack Pvt. Ltd, Delhi

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

ITA 1348/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

…ITA Nos.1347 to 1349/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1347 to 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 to 2016-17 बनाम JCIT (OSD), MIDAS POLYPACK PVT. LTD., 404, C.R. Building, Vs. (Now Known as AG Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. PAN No.AAICM3805G अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Dayainder Singh Sidhu, CIT DR Shri Vibhu Gupta, Adv. Assessee by सुनवाईक"तारीख/ Date of hearing:…

JCIT, OSD, Delhi vs. Midas Polypack Pvt Ltd, Now Known As Ag Polypack Pvt Ltd, Delhi

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

ITA 1347/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Oct 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A Nos.1347 To 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 To 2016-17 बनाम Jcit (Osd), Midas Polypack Pvt. Ltd., 404, C.R. Building, Vs. (Now Known As Ag Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. Pan No.Aaicm3805G अपीलाथ" Appellant ""यथ"/Respondent

Section 153C(1)

…ITA Nos.1347 to 1349/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1347 to 1349/Del/2025 िनधा"रणवष"/Assessment Years:2014-15 to 2016-17 बनाम JCIT (OSD), MIDAS POLYPACK PVT. LTD., 404, C.R. Building, Vs. (Now Known as AG Polypack Pvt. Ltd.) I.P. Estate, C-4/1, Rajiv Nagar, Industrial Area, Delhi. Mandoli, Delhi. PAN No.AAICM3805G अपीलाथ" Appellant ""यथ"/Respondent Revenue by Shri Dayainder Singh Sidhu, CIT DR Shri Vibhu Gupta, Adv. Assessee by सुनवाईक"तारीख/ Date of hearing:…

DCIT, Central Circle-2, Jaipur vs. Kamlaprabha L/H of Late Shri Gopal Lal Ji Goswami, Kota

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a
Section 144Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 94/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke DY. Commissioner of Income Tax, Smt. Kamla Prabha Vs. Central Circle-2, L/H of Late Sh. Gopal Lal Ji Jaipur. Goswami, Main Road, Ladpura, Kota City S.O., Kota-324006. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPG7177D vihykFkhZ@Appellant izR;FkhZ@Respondent CO. No. 22/JPR/2…

Deputy Commissioner of Income Tax, Delhi vs. Aditya Agarwal, Delhi

Appeal is dismissed

ITA 180/DEL/2025[2021-22]Status: DisposedITAT Delhi13 May 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 143(3)Section 153CSection 69Section 69C

…#### IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: 'A' NEW DELHI #### BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.180/Del/2025 Assessment Year: 2021-22 | DCIT, | Vs. | Sh. Aditya Agarwal, | |-------------|-----|-----------------------------| | Delhi | | WZ-17, 3rd Floor, Meenakshi | | | | Garden, Shubhash Park, | | | | Delhi | | | | PAN: BCQPA0865C | | (Appellant) | | (Respondent) | | Assessee by | None…

Pr. Commissioner of Income Tax -7 vs. Wickwood Development Ltd

ITA/413/2024HC Delhi02 Aug 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 153C

…$~55 & 56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 412/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Manu, JSC & Mr. Pratyaksh Gupta, JSC versus WICKWOOD DEVELOPMENT LTD. .....Respondent Through: Ms. Kavita Jha & Mr. Himanshu Aggarwal, Advocates 56 + ITA 413/2024 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Manu, JSC & Mr. Pratyaksh Gupta, JSC versus WICKWOOD DEVELOPMENT LTD. .....Respondent Through: Ms. Kavita Jha & Mr. Himanshu Aggarwal, Adv…