CIT v. RRJ Securities Ltd.

380 ITR 612High Court2016#77 most cited

What is CIT v. RRJ Securities Ltd. authority for?

Completed assessments can be interfered with under Section 153A or 153C only on the basis of incriminating material unearthed during the search, necessitating a direct correlation between the discovered material and the power to assess or reopen concluded assessments.

689

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. RRJ Securities Ltd. · Section 153A · Section 153C · incriminating material · reopening completed assessments · correlation between discovered material and assessment · power to assess · validity of search assessments · block assessment · satisfaction note

Also reported as

62 Taxmann.com 3912015 SCC OnLine DEL 13085128 DTR 57

Sections most often in play

Section 153CSection 143(3)Section 153ASection 132Section 148Section 147Section 151Section 149

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153(c)(1)section 153c(1)section 153c proceedingssection 153(c)section 153b(1)section 113section 158bdblock periodsatisfaction note

Judgments citing CIT v. RRJ Securities Ltd.

DCIT CENTRAL CIRCLE-28, NEW DELHI vs. SHRI HARISH CHANDRA AGARWAL, NEW DELHI

ITA 8478/DEL/2025[2015-16]Status: DisposedITAT Delhi15 Apr 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year : 2015-16

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Mahesh Kumar, CIT-DR
Section 153CSection 153C(1)

…sued. The period of six years that could be reopened by the AO thus terminates with the AY 2016-17. 5. Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) have held that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material was handed over to the assessing officer of the non-searched person or the recording of sa…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27 , NEW DELHI vs. PARVESH KUMAR, DELHI

ITA 8453/DEL/2025[2011-12]Status: DisposedITAT Delhi08 Apr 2026AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaita Nos.8452 & 8453/Del/2025 (Assessment Years: 2010-11 & 2011-12) Dcit, Central Circle-27 Vs. Parvesh Kumar Room No. 348, E-2, Ara 260, Payalamohalla, Centre, Jhandewalan, Extn Badarpur, New Delhi – 110055 Delhi - 110044 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aszpk1455C Appellant .. Respondent

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 127Section 132Section 153ASection 153C

…8452 & 8453/Del/2025 Parvesh Kumar (AYs: 2010-11 & 2011-12) 5. As, the law stands settled by decision of Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material was handed over to the assessing officer of the next searched person of the recording of satisfaction no…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27, NEW DELHI vs. PARVESH KUMAR, DELHI

ITA 8452/DEL/2025[2010-11]Status: DisposedITAT Delhi08 Apr 2026AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaita Nos.8452 & 8453/Del/2025 (Assessment Years: 2010-11 & 2011-12) Dcit, Central Circle-27 Vs. Parvesh Kumar Room No. 348, E-2, Ara 260, Payalamohalla, Centre, Jhandewalan, Extn Badarpur, New Delhi – 110055 Delhi - 110044 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aszpk1455C Appellant .. Respondent

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 127Section 132Section 153ASection 153C

…8452 & 8453/Del/2025 Parvesh Kumar (AYs: 2010-11 & 2011-12) 5. As, the law stands settled by decision of Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material was handed over to the assessing officer of the next searched person of the recording of satisfaction no…

DCIT, DELHI vs. SUBODH KANT SAHAY HUF, DELHI

ITA 8444/DEL/2025[2014-15]Status: DisposedITAT Delhi08 Apr 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Amitabh Shukladcit Vs. Subodh Kant Sahay Huf Room No. 348, E-2, Ara 302, Navsansadvihar, Centre, Jhandewalan, Sector-22 Plat 4, Extn. New Delhi Dwarka, Raj Nagar-Ii 110055 Delhi – 110077 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajhs1872H Appellant .. Respondent Appellant By : Sh. Sumitlalchandani, Adv. Sh. Shivamyadav, Adv. Ms. Ananya Kapoor, Adv. Respondent By : Sh. Mahesh Kumar, Cit, Dr Date Of Hearing 30.03.2026 Date Of Pronouncement 08.04.2026 O R D E R Per Anubhav Sharma, Jm:

For Appellant: Sh. SumitLalchandani, AdvFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 132Section 153CSection 153C(1)

…of 6 years. P a g e | 3 Subodh Kumar Sahay HUF (AY: 2014-15) 3. The law as stands settled by decision of Hon’ble Supreme Court in CIT vs. Jasjit Singh (2023) 458 ITR 423 (SC) and Hon’ble Delhi High Court decision in case of CIT Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del) and PCIT (Central-1) Vs. Ojjus Medicare Pvt. Ltd. (2024) 465 ITR 101 (Del) is that the date of reckoning of calculating 6 assessment years for reopening post search assessment in case of Non searched person would be when the seized material was handed over to the assessing officer of the non-searched person or the recording of satisfaction…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6203/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Mar 2026AY 2018-19
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…ould become the date of search on the assessee in order to proceed on the assessee in terms of section 153Cof the Act. This view of ours is fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs RRJ Securities Ltd reported in 380 ITR 612 (Del) followed in Pr. CIT vs Raj Buildworth (P) Ltd reported in 113 taxmann.com 600 (Delhi) and the SLP of the revenue dismissed by the Hon'ble Apex Court which is reported in 113 taxmann.com 601 (SC). Consequently, the period relevant to the Asst Year 2015-16 herein, when the impugned incriminating material was found in a search of a third perso…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6202/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Mar 2026AY 2017-18
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…ould become the date of search on the assessee in order to proceed on the assessee in terms of section 153Cof the Act. This view of ours is fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs RRJ Securities Ltd reported in 380 ITR 612 (Del) followed in Pr. CIT vs Raj Buildworth (P) Ltd reported in 113 taxmann.com 600 (Delhi) and the SLP of the revenue dismissed by the Hon'ble Apex Court which is reported in 113 taxmann.com 601 (SC). Consequently, the period relevant to the Asst Year 2015-16 herein, when the impugned incriminating material was found in a search of a third perso…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6201/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2026AY 2016-17
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…ould become the date of search on the assessee in order to proceed on the assessee in terms of section 153Cof the Act. This view of ours is fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs RRJ Securities Ltd reported in 380 ITR 612 (Del) followed in Pr. CIT vs Raj Buildworth (P) Ltd reported in 113 taxmann.com 600 (Delhi) and the SLP of the revenue dismissed by the Hon'ble Apex Court which is reported in 113 taxmann.com 601 (SC). Consequently, the period relevant to the Asst Year 2015-16 herein, when the impugned incriminating material was found in a search of a third perso…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6200/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Mar 2026AY 2015-16
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…ould become the date of search on the assessee in order to proceed on the assessee in terms of section 153Cof the Act. This view of ours is fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs RRJ Securities Ltd reported in 380 ITR 612 (Del) followed in Pr. CIT vs Raj Buildworth (P) Ltd reported in 113 taxmann.com 600 (Delhi) and the SLP of the revenue dismissed by the Hon'ble Apex Court which is reported in 113 taxmann.com 601 (SC). Consequently, the period relevant to the Asst Year 2015-16 herein, when the impugned incriminating material was found in a search of a third perso…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6199/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Mar 2026AY 2014-15
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…ould become the date of search on the assessee in order to proceed on the assessee in terms of section 153Cof the Act. This view of ours is fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs RRJ Securities Ltd reported in 380 ITR 612 (Del) followed in Pr. CIT vs Raj Buildworth (P) Ltd reported in 113 taxmann.com 600 (Delhi) and the SLP of the revenue dismissed by the Hon'ble Apex Court which is reported in 113 taxmann.com 601 (SC). Consequently, the period relevant to the Asst Year 2015-16 herein, when the impugned incriminating material was found in a search of a third perso…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6198/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Mar 2026AY 2012-13
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…ould become the date of search on the assessee in order to proceed on the assessee in terms of section 153Cof the Act. This view of ours is fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs RRJ Securities Ltd reported in 380 ITR 612 (Del) followed in Pr. CIT vs Raj Buildworth (P) Ltd reported in 113 taxmann.com 600 (Delhi) and the SLP of the revenue dismissed by the Hon'ble Apex Court which is reported in 113 taxmann.com 601 (SC). Consequently, the period relevant to the Asst Year 2015-16 herein, when the impugned incriminating material was found in a search of a third perso…

KASHYAP KANIYALAL MEHTA,MUMBAI vs. DCIT, CC-4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 6197/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Mar 2026AY 2011-12
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…ould become the date of search on the assessee in order to proceed on the assessee in terms of section 153Cof the Act. This view of ours is fortified by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs RRJ Securities Ltd reported in 380 ITR 612 (Del) followed in Pr. CIT vs Raj Buildworth (P) Ltd reported in 113 taxmann.com 600 (Delhi) and the SLP of the revenue dismissed by the Hon'ble Apex Court which is reported in 113 taxmann.com 601 (SC). Consequently, the period relevant to the Asst Year 2015-16 herein, when the impugned incriminating material was found in a search of a third perso…

KAVITA GUPTA,EAST DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-31, JHANDEWALAN EXTENSION

In the result, the appeal of the assessee is allowed

ITA 1643/DEL/2025[2020-2021]Status: DisposedITAT Delhi06 Feb 2026AY 2020-2021

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year: 2020-21]

Section 115BSection 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2020-21] Kavita Gupta, Vs. Deputy Commissioner of Income 38, Shanker Vihar, Tax, Central Circle-31, Delhi-110092 ARA Centre, Jhandewalan Extension, Delhi-110055 PAN :AAHPG3531D (Appellant ) (Respondent) Appellant by Shri Hitendra Nahata, Advocate and Shri Alok Kumar Rout, Advocate Respondent by Shri Mahesh Kumar, CIT9DR) Date of Hearing 11.11.2025 Date of Pronouncement 06.02.2026 ORDER PER KRINWANT SAHAY, AM: Appeal in this case has been fil…

VIPUL GUPTA,NOIDA vs. DCIT, CC-2, NOIDA

Appeal is allowed

ITA 190/DEL/2021[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 127Section 132Section 143(3)Section 153CSection 68

…d assessment year 2013-14 as an “unabated” one wherein any such addition ought to have been made only on the basis of the corresponding seized material going by PCIT Vs. Abhisar Buildwell Pvt. Ltd. (2023) 454 ITR 212 (SC), CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del), PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC). 5. Faced with this situation, we reject the Revenue’s vehement contentions supporting the impugned section 153C assessment which stands quashed in foregoing terms. All other remaining issues between the parties on merits stand rende…

KASIREDDAY RANADHEER REDDY ,BENGALURU vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 887/BANG/2025[2017-18]Status: DisposedITAT Bangalore02 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Shivprasad Reddy, AR &For Respondent: Shri N Balusamy, JCIT (DR)
Section 132Section 259Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 882 to 887/Bang/2025 Assessment Year: 2010-11 to 2013-14 & 2016-17 to 2017-18 Kasireddy Ranadheer Reddy, Vs. The Asst. Commissioner of #6, 1st Floor, Ratan Apartments, Income Tax, Taralabalu Road, MLA Layout, Circle – 2(1), Ganganagar, Bangalore. Bangalore – 560 032. PAN – AMCPR 4790 E APPELLANT RESPONDENT Assessee by : Shri Shivprasad Reddy, AR & Shri B.S Balachandran, Advocate Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 17.12.2025 Date of Prono…

KASIREDDAY RANADHEER REDDY ,BENGALURU vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 886/BANG/2025[2016-17]Status: DisposedITAT Bangalore02 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Shivprasad Reddy, AR &For Respondent: Shri N Balusamy, JCIT (DR)
Section 132Section 259Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 882 to 887/Bang/2025 Assessment Year: 2010-11 to 2013-14 & 2016-17 to 2017-18 Kasireddy Ranadheer Reddy, Vs. The Asst. Commissioner of #6, 1st Floor, Ratan Apartments, Income Tax, Taralabalu Road, MLA Layout, Circle – 2(1), Ganganagar, Bangalore. Bangalore – 560 032. PAN – AMCPR 4790 E APPELLANT RESPONDENT Assessee by : Shri Shivprasad Reddy, AR & Shri B.S Balachandran, Advocate Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 17.12.2025 Date of Prono…

KASIREDDY RANADHEER REDDY ,BANGALORE vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 885/BANG/2025[2013-14]Status: DisposedITAT Bangalore02 Feb 2026AY 2013-14

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Shivprasad Reddy, AR &For Respondent: Shri N Balusamy, JCIT (DR)
Section 132Section 259Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 882 to 887/Bang/2025 Assessment Year: 2010-11 to 2013-14 & 2016-17 to 2017-18 Kasireddy Ranadheer Reddy, Vs. The Asst. Commissioner of #6, 1st Floor, Ratan Apartments, Income Tax, Taralabalu Road, MLA Layout, Circle – 2(1), Ganganagar, Bangalore. Bangalore – 560 032. PAN – AMCPR 4790 E APPELLANT RESPONDENT Assessee by : Shri Shivprasad Reddy, AR & Shri B.S Balachandran, Advocate Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 17.12.2025 Date of Prono…

KASIREDDY RANADHEER REDDY ,BENGALURU vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 884/BANG/2025[2012-13]Status: DisposedITAT Bangalore02 Feb 2026AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Shivprasad Reddy, AR &For Respondent: Shri N Balusamy, JCIT (DR)
Section 132Section 259Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 882 to 887/Bang/2025 Assessment Year: 2010-11 to 2013-14 & 2016-17 to 2017-18 Kasireddy Ranadheer Reddy, Vs. The Asst. Commissioner of #6, 1st Floor, Ratan Apartments, Income Tax, Taralabalu Road, MLA Layout, Circle – 2(1), Ganganagar, Bangalore. Bangalore – 560 032. PAN – AMCPR 4790 E APPELLANT RESPONDENT Assessee by : Shri Shivprasad Reddy, AR & Shri B.S Balachandran, Advocate Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 17.12.2025 Date of Prono…

KASIREDDY RANADHEER REDDY,BANGALORE vs. ACIT, CENTRAL CIRCLE-2(1), BENGALURU

In the result, the appeal filed by the assessee is partly allowed

ITA 883/BANG/2025[2011-12]Status: DisposedITAT Bangalore02 Feb 2026AY 2011-12

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Shivprasad Reddy, AR &For Respondent: Shri N Balusamy, JCIT (DR)
Section 132Section 259Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 882 to 887/Bang/2025 Assessment Year: 2010-11 to 2013-14 & 2016-17 to 2017-18 Kasireddy Ranadheer Reddy, Vs. The Asst. Commissioner of #6, 1st Floor, Ratan Apartments, Income Tax, Taralabalu Road, MLA Layout, Circle – 2(1), Ganganagar, Bangalore. Bangalore – 560 032. PAN – AMCPR 4790 E APPELLANT RESPONDENT Assessee by : Shri Shivprasad Reddy, AR & Shri B.S Balachandran, Advocate Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 17.12.2025 Date of Prono…

KASIREDDY RANADHEER REDDY ,BENGALURU vs. ACIT, CENTRAL CIRCLE-2(1), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 882/BANG/2025[2010-11]Status: DisposedITAT Bangalore02 Feb 2026AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Shivprasad Reddy, AR &For Respondent: Shri N Balusamy, JCIT (DR)
Section 132Section 259Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 882 to 887/Bang/2025 Assessment Year: 2010-11 to 2013-14 & 2016-17 to 2017-18 Kasireddy Ranadheer Reddy, Vs. The Asst. Commissioner of #6, 1st Floor, Ratan Apartments, Income Tax, Taralabalu Road, MLA Layout, Circle – 2(1), Ganganagar, Bangalore. Bangalore – 560 032. PAN – AMCPR 4790 E APPELLANT RESPONDENT Assessee by : Shri Shivprasad Reddy, AR & Shri B.S Balachandran, Advocate Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 17.12.2025 Date of Prono…

RAJESH GANDHI,NEW DELHI vs. SANGHPRIYA SINGH, DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI

The appeals are dismissed

ITA 664/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Jan 2026AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 132Section 139(1)Section 153Section 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 662/Del/2025 [Assessment Year: 2019-20] Rajesh Gandhi, Sanghpriya Singh, 67-68, Sector-25, Pocket-2, DCIT, Rohini, Vs Central Circle-28, New Delhi-110085. New Delhi-110055. PAN- AZFPG7938P Assessee Revenue ITA No.- 663/Del/2025 [Assessment Year: 2020-21] Rajesh Gandhi, Sanghpriya Singh, 67-68, Sector-25, Pocket-2, DCIT, Rohini, Vs Central Circle-28, New Delhi-110085. New Delhi-110055. PAN- AZFPG7938P Assessee Revenue ITA No.- 664/Del/2025 [A…

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