How many judgments cite Communist Party of India (M) v. ITO?

38 judgments on BharatTax cite Communist Party of India (M) v. ITO (174 Taxmann.com 925), spanning 2025 to 2026.

Which sections of the Income Tax Act does Communist Party of India (M) v. ITO come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 151, Section 148A, Section 149, Section 144B.

Communist Party of India (M) v. ITO

174 Taxmann.com 925High Court2025#3117 most cited

What is Communist Party of India (M) v. ITO authority for?

Proceedings under Section 148 are invalid if initiated beyond the prescribed period without proper approval under Section 151.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Communist Party of India (M) v. ITO · Section 148 · Section 151 · Section 147 · approval for reassessment · validity of notice · beyond three years · PCIT approval

Sections most often in play

Section 148 Section 147 Section 151 Section 148A Section 149 Section 144B Section 250 Section 143(3)

Issues it is cited on

section 13a section 151(i)section 149a(c)section 151(ii)section 149a(d)section 149a within four years approval under section 151 section 151(2)section 151(1)beyond four years first proviso to section 147

Judgments citing Communist Party of India (M) v. ITO

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI , JHANDEWALAN vs. KRSKA CAPITAL PRIVATE LIMITED , DELHI

In the result the appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed

ITA 4666/DEL/2025[2016-17]Status: DisposedITAT Delhi18 Mar 2026AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2016-17

Section 132(4)Section 143(3)Section 147Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”NEWDELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Deputy Commissioner of Vs. KRSKA Capital (P.) Ltd 973, 9th Floor Aggarwal Cyber Income Tax Central Circle -20 Plaza –II Netaji Subash Delhi Palace, Pitampura,Delhi- 110034 PAN: AAACR0135N (Appellant) (Respondent) & Cross Objection No. 285/Del/2025 (In ITA No.4666/Del/2025) Assessment Year: 2016-17 KRSKA Capital (P.) Ltd 973, 9th Vs. Deputy Commissioner of Floor Aggarwal Cyber Plaza –II Income Tax Central Circle - Netaji Subash Palace, 20 De…

RAJENDRAKUMAR SHRISHRIMAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

ITA 3282/PUN/2025[2017-18]Status: DisposedITAT Pune12 Feb 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.3282/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, s Ward-5(1), Pune. Bibwewadi, Pune – 411037. PAN: BJSPS9226G Appellant/ Assessee Respondent /Revenue Assessee by Shri Abhilash Hiran Revenue by Shri Sadananda – JCIT(DR) Date of hearing 11/02/2026 Date of pronouncement 12/02/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

GOPAL KRISHAN BANSAL, MANDI GOBINDGARH,PUNJAB vs. ITO WARD -1, MANDI GOBINDGARH, SIRHIND

In the result, appeal of the Assessee is allowed and cross appeal filed by the Revenue is dismissed

ITA 614/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 143(3)Section 148Section 149

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 614 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2013-14 Gopal Krishan Bansal, बनाम The ITO Aggarwal Steel Tubes, Amloh Road Ward-1, Mandi Gobindgarh Near Shiv Mandir, Mandi Gobindgarh-147301, Punjab "ायी लेखा सं./PAN NO: AFMPB3588H अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 478 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2013…

INCOME TAX OFFICE, WARD-I MANDI GOBINDGARH HQ SIRHIND vs. GOPAL KRISHAN BANSAL, AGGARWAL STEEL TUBES

In the result, appeal of the Assessee is allowed and cross appeal filed by the Revenue is dismissed

ITA 478/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh11 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 143(3)Section 148Section 149

MUKUNDA PANDIT CHAUGULE,PANDHURLI vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

ITA 3194/PUN/2025[2017-18]Status: DisposedITAT Pune11 Feb 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3194/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Mukunda Pandit Chaugule, V The Income Tax Officer, 471A, Shimpi Lane, Pandurli S Nashik. B.O., Pandhurli, Nashik – 422502 Pan: Atepc5427G Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 26.09.2025 Emanating From The Assessment Order Passed Under Section 147R.W.S 144 Read With Section 144B Of The I.T.Act, 1961 Dated 20.04.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 147rSection 148Section 151Section 151ASection 153CSection 250Section 69A

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.3194/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Mukunda Pandit Chaugule, V The Income Tax Officer, 471A, Shimpi Lane, Pandurli s Nashik. B.O., Pandhurli, Nashik – 422502 PAN: ATEPC5427G Appellant/ Assessee Respondent /Revenue Assessee by Shri Sanket Joshi (Virtual) Revenue by Shri Sadananda – JCIT(DR) Date of hearing 10/02/2026 Date of pronouncement 11/02/2026 आदेश/ ORDER PER DR. DIPAK P. R…

NAGPAL ,UTTAR PRADESH vs. ITO WARD -2 (5) , CHANDAUSI

ITA 179/DEL/2026[2018-19]Status: DisposedITAT Delhi10 Feb 2026AY 2018-19

Bench: Sh. Satbeer Singh Godara

For Appellant: Sh. V. Rajkumar, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `SMC', NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 179/Del/2026 : Asstt. Year: 2018-19 Nagpal, Vs Income Tax Officer, Village Pura, Baya Bahjoi, Raja Ka Majhola, Chandausi, Sambhal, Uttar Pradesh-244410 (APPELLANT) Ward-2(5), Chandausi, Uttar Pradesh-244412 (RESPONDENT) PAN No. AIMPN7968G Assessee by: Sh. V. Rajkumar, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 10.02.2026 Date of Pronouncement: 10.02.2026 ORDER This assessee's appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S…

KRISHNA,DELHI vs. ITO WARD 36(1), DELHI

Appeal is allowed in above terms

ITA 166/DEL/2026[2017-18]Status: DisposedITAT Delhi10 Feb 2026AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 166/Del/2026 : Asstt. Year: 2017-18 Mrs. Krishna, Vs Income Tax Officer, G-2/57, Sector-11, Rohini, Ward-36(1), New Delhi-110085 New Delhi-110001 (Appellant) (Respondent) Pan No. Aijpd1120H Assessee By: Sh. Manish Kumar, Ca & Sh. Gaurav Bhujel, Ar Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082534866(1) Dated 12.11.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Manish Kumar, CA &For Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 166/Del/2026 : Asstt. Year: 2017-18 Mrs. Krishna, Vs Income Tax Officer, G-2/57, Sector-11, Rohini, Ward-36(1), New Delhi-110085 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AIJPD1120H Assessee by: Sh. Manish Kumar, CA & Sh. Gaurav Bhujel, AR Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 10.02.2026 Date of Pronouncement: 10.02.2026 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082534866…

BABU LAL PATWARI ,UTTARAKHAND vs. DCIT CIRCLE-2(1)(), UTTARAKHAND

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

ITA 60/DDN/2024[2014-15]Status: DisposedITAT Dehradun23 Jan 2026AY 2014-15

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri S.K. Chaterjee, CIT DR

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCHES ‘DB’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Babu Lal Patwari, vs. DCIT, Circle 2(1)(1), Prop. M/s. Sati Road Lines, Haldwani. Bareily Road, Lalkuan, Haldwani – 262 402 (Uttarakhand). (PAN : AEXPP2929L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri S.K. Chaterjee, CIT DR Date of Hearing : 11.11.2025 Date of Order : 23.01.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order o…

INDERJYOT SINGH,NEW DELHI vs. ITO WARD 44(1), DELHI

Appeal is allowed in above terms

ITA 8758/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 8758/Del/2025 : Asstt. Year: 2017-18 Inderjyot Singh, Vs Income Tax Officer, 6/2, Dlf Indl. Area, Moti Nagar, Ward-44(1), New Delhi-110015 New Delhi-110002 (Appellant) (Respondent) Pan No. Abyps9796E Assessee By: Sh. Rajesh Dureja, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, New Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082168393(1) Dated 30.10.2025, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajesh Dureja, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8758/Del/2025 : Asstt. Year: 2017-18 Inderjyot Singh, Vs Income Tax Officer, 6/2, DLF Indl. Area, Moti Nagar, Ward-44(1), New Delhi-110015 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ABYPS9796E Assessee by: Sh. Rajesh Dureja, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.01.2026 Date of Pronouncement: 22.01.2026 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, New Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082168393(1) da…

ROHIT GOEL,DELHI vs. DCIT, CC-20, DELHI

Appeal is allowed in above terms

ITA 8320/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 8320/Del/2025 : Asstt. Year: 2017-18 Rohit Goel, Vs Dcit, The Tax Chambers, Central Circle-20, Advocates & Legal Advisors, New Delhi-110055 C-177, Defence Colony, Lgf, New Delhi-110024 (Appellant) (Respondent) Pan No. Amvpg5611Q Assessee By: Ms. Swati Talwar, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 20.01.2026 Date Of Pronouncement: 20.01.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073465261(1) Dated 19.02.2025, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8320/Del/2025 : Asstt. Year: 2017-18 Rohit Goel, Vs DCIT, The Tax Chambers, Central Circle-20, Advocates & Legal Advisors, New Delhi-110055 C-177, Defence Colony, LGF, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AMVPG5611Q Assessee by: Ms. Swati Talwar, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 20.01.2026 Date of Pronouncement: 20.01.2026 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250…

AJAY NAGPAL ,DELHI vs. ITO, WARD-48(1), DELHI

Appeal is allowed in above terms

ITA 8145/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 8145/Del/2025 : Asstt. Year: 2018-19 Ajay Nagpal, Vs Income Tax Officer, 15/10, East Patel Nagar, Ward-48(1), New Delhi-110008 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpn9871D Assessee By: Sh. Pranav Yadav, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 20.01.2026 Date Of Pronouncement: 20.01.2026 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081608419(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Pranav Yadav, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8145/Del/2025 : Asstt. Year: 2018-19 Ajay Nagpal, Vs Income Tax Officer, 15/10, East Patel Nagar, Ward-48(1), New Delhi-110008 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABPN9871D Assessee by: Sh. Pranav Yadav, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 20.01.2026 Date of Pronouncement: 20.01.2026 ORDER This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081608419(1) dated 09.10.2025, i…

LNG AMAETHON LLP,DELHI vs. ITO WARD 14(1), DELHI

ITA 5302/DEL/2025[2016-17]Status: DisposedITAT Delhi14 Jan 2026AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

For Appellant: Sh. Akash Ojha, AdvFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `Eʹ, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 5302/Del/2025 : Asstt. Year : 2016-17 M/s LNG Amaethon LLP, 82, Raj Nagar Enclave, Pitampura, Delhi-110034 (APPELLANT) Vs CIT(A)/NFAC/ITO, Ward-14(1), Delhi (RESPONDENT) PAN No. AABCL1001E Assessee by: Sh. Akash Ojha, Adv. Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee's appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC, Del…

M/S PADMA POLYCHEM PVT. LTD.,DELHI vs. NFAC, ASSESSMENT UNIT ITD, DELHI

Appeal is allowed in above terms

ITA 5301/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 5301/Del/2025 : Asstt. Year : 2014-15 M/S Padma Polychem Pvt. Ltd., Vs Cit(A)/Nfac, 528/1, Karkari Road, Vishwash Delhi Nagar, Delhi-110032 (Appellant) (Respondent) Pan No. Aafcp4479A Assessee By : Sh. Rakesh Kumar, Adv. & Sh. Akshay Gupta, Ar Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 14.01.2026 Date Of Pronouncement: 14.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1077228877(1) Dated 19.06.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rakesh Kumar, Adv. &For Respondent: Ms. Ankush Kalra, Sr. DR

Section 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 5301/Del/2025 : Asstt. Year : 2014-15 M/s Padma Polychem Pvt. Ltd., Vs CIT(A)/NFAC, 528/1, Karkari Road, Vishwash Delhi Nagar, Delhi-110032 (APPELLANT) (RESPONDENT) PAN No. AAFCP4479A Assessee by : Sh. Rakesh Kumar, Adv. & Sh. Akshay Gupta, AR Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2014-15, arises agai…

ACIT CIRCLE-28(1), NEW DELHI vs. MUNJAL HOLDINGS, NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 5834/DEL/2024[2016-17]Status: DisposedITAT Delhi07 Jan 2026AY 2016-17

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 139(1)Section 142(1)Section 143(3)Section 147Section 148Section 148ASection 250Section 68

…ITA No.5834/Del/2024 ACIT Vs. Munjal Holdings THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year: 2016-17] ACIT, Circle 28(1), v M/s. Munjal Holdings, Room No. 1001, 10th Floor, s S-232A, Panchsheel Park, E-2 Block, Civic Centre, New Delhi -110017. New Delhi-110002 PAN-AARFM9486D APPELLANT RESPONDENT Revenue by Ms. Amisha S. Gupta, CIT-DR Assessee by Ms. Shashi M. Kapila, Adv. and Mr. Pravesh Sharma, Adv. Date of Hearing 03.11.2025 Date of Pronouncement 07.01.2026 ORDER PER MANISH AGARWAL, AM: The pre…

SUNBLAZE CONSTRUCTIONS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1788/KOL/2025[2016-2017]Status: DisposedITAT Kolkata06 Jan 2026AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Ito, Ward 9(1) Sunblaze Constructions Pvt. Ltd. 164/1, Maniktala Main Road, Aaykar Bhawan, P-7, Kankurgachi, S.O. Kolkata- Chowringhee Square, Kolkata- Vs. 700054, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aascs7903D Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 06.01.2026

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri S.B. Chakraborthy, DR

Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITO, Ward 9(1) Sunblaze Constructions Pvt. Ltd. 164/1, Maniktala Main Road, Aaykar Bhawan, P-7, Kankurgachi, S.O. Kolkata- Chowringhee Square, Kolkata- Vs. 700054, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AASCS7903D Assessee by : Shri S.K. Tulsiyan & Ms. Puja Somani, ARs Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 17.11.2025 Date of pronouncement: 06.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the…

TOYOTA BOSHOKU CORPORATION,JAPAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) INTERNATIONAL TAXATION NEW DELHI, NEW DELHI

In the result, both the appeals of the Assessee are allowed

ITA 2463/DEL/2024[2017-2018]Status: DisposedITAT Delhi24 Dec 2025AY 2017-2018

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Kashish Gupta, CA

Section 143(3)Section 144C(5)Section 148Section 148ASection 151

…ITA Nos. 2462 & 2463/Del/2024 Toyota Boshoku Corporation INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2462 & 2463/Del/2024 (Assessment Years: 2016-17 & 2017-18) Toyota Boshoku Corporation, Vs. ACIT, 1-1, Toyada-Cho, Kariya Shi, Circle-3(1)(1), Aichi, Japan New Delhi (Appellant) (Respondent) PAN:AADCT4951B Assessee by : Shri Vishal Kalra, Adv Revenue by: Shri Kashish Gupta, CA Date of Hearing 02/12/2025 Date of pronouncement 24/12/2025 O R D E R PER M. BALAGANESH, A. M.: The Assessee Toyata Boshoku Corporat…

TOYOTA BOSHOKU CORPORATION,JAPAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) INTERNATIONAL TAXATION NEW DELHI, NEW DELHI

In the result, both the appeals of the Assessee are allowed

ITA 2462/DEL/2024[2016-2017]Status: DisposedITAT Delhi24 Dec 2025AY 2016-2017

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Kashish Gupta, CA

Section 143(3)Section 144C(5)Section 148Section 148ASection 151

BRIJ BHUSHAN KALIA,UP vs. ITO, WARD-61(1), DELHI

Appeal is allowed in above terms

ITA 7624/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Dec 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 7624/Del/2025 : Asstt. Year: 2017-18 Brij Bhushan Kalia, Vs Income Tax Officer, C/O Chaurasia & Associates, Ward-61(1), C-2302, Ats Advantage, New Delhi-110002 Indirapuram, Ghaziabad-201014 (Appellant) (Respondent) Pan No. Aaepk9068Q Assessee By: Sh. Venketesh Chaurasia, Adv. Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081596042(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Venketesh Chaurasia, AdvFor Respondent: Sh. Amit Shukla, Sr. DR

Section 13ASection 147Section 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 7624/Del/2025 : Asstt. Year: 2017-18 Brij Bhushan Kalia, Vs Income Tax Officer, C/o Chaurasia and Associates, Ward-61(1), C-2302, ATS Advantage, New Delhi-110002 Indirapuram, Ghaziabad-201014 (APPELLANT) (RESPONDENT) PAN No. AAEPK9068Q Assessee by: Sh. Venketesh Chaurasia, Adv. Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. IT…

ASB DESIGNS LLP,NEW DELHI vs. CENTRAL CIRCLE 26, DELHI

Appeal is allowed in above terms

ITA 6691/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 6691/Del/2025 : Asstt. Year: 2018-19 Asb Designs Llp, Vs Dcit, B-223, Naraina Industrial Area, Central Circle-26, New Delhi-110028 New Delhi-110001 (Appellant) (Respondent) Pan No. Abdfa1476G Assessee By: Sh. Sandeep Vijh, Ar Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)-29, New Delhi’S Order Dated 22.08.2025, In Case No. Cit(A), Delhi-29/10559/2017-18, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Sandeep Vijh, ARFor Respondent: Sh. Amit Shukla, Sr. DR

Section 13ASection 147Section 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 6691/Del/2025 : Asstt. Year: 2018-19 ASB Designs LLP, Vs DCIT, B-223, Naraina Industrial Area, Central Circle-26, New Delhi-110028 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. ABDFA1476G Assessee by: Sh. Sandeep Vijh, AR Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)-29, New Delhi’s order dated 22.08.2025, in case No. CIT(A), Delhi-29/10559/2017-18, in…

INCOME TAX OFFICER, WARD-14(3), NEW DELHI vs. KOLAHAI INFOTECH PRIVATE LIMITED , DELHI

Accordingly, the cross objections for AY 2016-17 filed by the assessee is allowed

ITA 3554/DEL/2025[2017-18]Status: DisposedITAT Delhi26 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.3554/DEL/2025 (Assessment Years : 2017-18) ITO, Ward 14 (3), vs. Kolahai Infotech Private Limited, Delhi. 129, First Floor, Transport Centre, Punjabi Bagh, New Delhi – 110 034. (PAN : AADCK3127C) CO No.138/Del/2025 (in ITA No.3553/DEL/2025) (Assessment Years : 2016-17) CO No.139/Del/2025 (in ITA No.3554/DEL/2025) (Assessment Years : 2017-18) Kolahai Infotech Private Limited, vs. ITO, Ward 14 (3), 129, First Floor, Delhi. Transport Centre, Punjabi Bagh, Ne…

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