Communist Party of India (M) v. ITO

Income Tax Officer, Ward-14(3), Delhi vs. Kolahai Infotech Private Limited, Delhi

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

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

…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…

Rajbir Singh, Gurgaon vs. ACIT, Central Circle-19, New Delhi

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Rajbir Singh Vs. Acit 1625A, The Magnolia, Dlf Central Circle-19, City, Phase-V, Gurgaon, Khandewalan, Haryana New Delhi Pan: Aaups2176H Appellant Respondent Assessee By Sh. Amarjeet Singh, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 14/11/2025 Order

…ion came up for consideration by the Co-ordinate Bench of the Tribunal in the case of Amrit Pal Singh (supra), wherein the Co-ordinate Bench of the Tribunal relied on the ratio laid down in the cases of Communist Party of India (M) Vs. ITO reported in (2025) 174 Taxmann.com 925 (Del) and set aside the assessment order in following manners:- 3 Rajbir Singh Vs. ACIT “3. It emerges at the outset that there arises the first and foremost issue o f validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 30 .06.2021 for assessment…

DCIT, Circle - 10(1), Delhi vs. Interlink Foods Private Limited, South Delhi

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

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

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.4669, 4670 & 4671/DEL/2024 (Assessment Years : 2011-12, 2015-16 & 2016-17) DCIT, Circle 10 (1), vs. M/s. Interlink Foods Private Ltd., New Delhi. G – 02 and G-29, Rasvilas Salcon, Saket District Centre, Delhi – 110 017. (PAN : AABCI8762K) CO Nos.126, 104 & 105/Del/2025 (in ITA No.4669, 4670 & 4671/DEL/2024) (Assessment Years : 2011-12, 2015-16 & 2016-17) M/s. Interlink Foods Private Ltd., vs. DCIT, Circle 10 (1), G – 02 and G-29, Rasvilas Salcon, New Del…

DCIT, Circle - 10(1), New Delhi vs. Interlink Foods Private Limited, South Delhi

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

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

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.4669, 4670 & 4671/DEL/2024 (Assessment Years : 2011-12, 2015-16 & 2016-17) DCIT, Circle 10 (1), vs. M/s. Interlink Foods Private Ltd., New Delhi. G – 02 and G-29, Rasvilas Salcon, Saket District Centre, Delhi – 110 017. (PAN : AABCI8762K) CO Nos.126, 104 & 105/Del/2025 (in ITA No.4669, 4670 & 4671/DEL/2024) (Assessment Years : 2011-12, 2015-16 & 2016-17) M/s. Interlink Foods Private Ltd., vs. DCIT, Circle 10 (1), G – 02 and G-29, Rasvilas Salcon, New Del…

DCIT, Circle - 10(1), Delhi vs. Interlink Foods Private Limited, South Delhi

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

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

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No.4669, 4670 & 4671/DEL/2024 (Assessment Years : 2011-12, 2015-16 & 2016-17) DCIT, Circle 10 (1), vs. M/s. Interlink Foods Private Ltd., New Delhi. G – 02 and G-29, Rasvilas Salcon, Saket District Centre, Delhi – 110 017. (PAN : AABCI8762K) CO Nos.126, 104 & 105/Del/2025 (in ITA No.4669, 4670 & 4671/DEL/2024) (Assessment Years : 2011-12, 2015-16 & 2016-17) M/s. Interlink Foods Private Ltd., vs. DCIT, Circle 10 (1), G – 02 and G-29, Rasvilas Salcon, New Del…

Rajinder Prashad, Delhi vs. Income Tax Officer, Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 5393/Del/2025 : Asstt. Year : 2018-19 Rajinder Prashad, Vs Income Tax Officer, Bd-4, 2Nd Floor, Pitampura, Ward-47(1), New Delhi-110034 New Delhi-110001 (Appellant) (Respondent) Pan No. Aafpp2498A Assessee By: Sh. Pranshu Singhal, Ca & Sh. Rahul Bhardwaj, Adv. Revenue By : Sh. Piyush Sinha, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5393/Del/2025 : Asstt. Year : 2018-19 Rajinder Prashad, Vs Income Tax Officer, BD-4, 2nd Floor, Pitampura, Ward-47(1), New Delhi-110034 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAFPP2498A Assessee by: Sh. Pranshu Singhal, CA & Sh. Rahul Bhardwaj, Adv. Revenue by : Sh. Piyush Sinha, Sr. DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFA…

Basudeo Soni, New Delhi vs. ITO Ward 35(1), New Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/O B-50, Lgf, South Extension-Ii, Ward-35(1), New Delhi-110049 New Delhi (Appellant) (Respondent) Pan No. Agyps4983N Assessee By: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/o B-50, LGF, South Extension-II, Ward-35(1), New Delhi-110049 New Delhi (APPELLANT) (RESPONDENT) PAN No. AGYPS4983N Assessee by: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC, De…

Seema Goel, Delhi vs. CIT A, Delhi

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2006/Del/2025 (ASSESSMENT YEAR: 2016-17) Seema Goel, CIT(A), EC-9, Inderpuri, Delhi. New Delhi-110012. Vs. PAN:ABRPG1763G (Appellant) (Respondent) Assessee by Shri Ved Jain, Advocate, Shri Pawan Garg, CA and Ms. Ishika Dua, CA Department by Shri Mahesh Kumar, CIT- DR and Shri Pradumana Kumar, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 03.09.2025 O R D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against the…

Seema Goel, Delhi vs. CIT A, Delhi

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2006/Del/2025 (ASSESSMENT YEAR: 2016-17) Seema Goel, CIT(A), EC-9, Inderpuri, Delhi. New Delhi-110012. Vs. PAN:ABRPG1763G (Appellant) (Respondent) Assessee by Shri Ved Jain, Advocate, Shri Pawan Garg, CA and Ms. Ishika Dua, CA Department by Shri Mahesh Kumar, CIT- DR and Shri Pradumana Kumar, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 03.09.2025 O R D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against the…

Ap Goyal Charitable Trust, East Delhi, Delhi India vs. ITO, Civic Centre, New Delhi

In the result, the appeal of the assessee is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER A P Goyal Charitable Trust, Income Tax Officer, B-125, Anand Vihar, Ward Exempt, 1(1), East Delhi-110092. Vs. Delhi. PAN:AABTA8575B (Appellant) (Respondent) Assessee by Shri Nitin Kanwar, Rajiv Kumar and Shivam Jain, Advocates Department by Shri Praduma Kumar Singh, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 10.09.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of National Faceless Appeal Centre,…

Satish Chopra (Individual), New Delhi vs. ITO Ward 29(1), New Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3435/Del/2024 : Asstt. Year: 2016-17 Satish Chopra (Individual) Vs Income Tax Officer, 12, Forest Lane, Ghitorni Sanoth Ward-29(1), Village, North West Delhi, New Delhi-110002 New Delhi-110040 (APPELLANT) (RESPONDENT) PAN No. AADPC4601Q Assessee by : Sh. Sourabh Rohtagi, CA & Sh. Rajat Mittal, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 09.09.2025 Date of Pronouncement: 09.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assess…

Salim, Saharanpur vs. Income Tax Officer, Saharanpur

Bench: Sh. Satbeer Singh Godara

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `SMC', NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4512/Del/2025 : Asstt. Year: 2013-14 ITA No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (APPELLANT) (RESPONDENT) PAN No. GXMPS2271C Assessee by: Sh. Anil Jain, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER These assessee's twin appeals ITA Nos.4512 & 4513/Del/2025, for Assessment Years 2013…

Salim, Saharanpur vs. Income Tax Officer, Saharanpur

Bench: Sh. Satbeer Singh Godaraita No. 4512/Del/2025 : Asstt. Year: 2013-14 Ita No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (Appellant) (Respondent) Pan No. Gxmps2271C Assessee By: Sh. Anil Jain, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order These Assessee’S Twin Appeals

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4512/Del/2025 : Asstt. Year: 2013-14 ITA No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (APPELLANT) (RESPONDENT) PAN No. GXMPS2271C Assessee by: Sh. Anil Jain, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER These assessee’s twin appeals ITA Nos. 4512 & 4513/Del/2025, for Assessment Year…

Amrit Pal Singh Chadha, Gurgaon vs. ACIT, Central Circle-19, New Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs Acit, 4410, Dlf, Phase-Iv, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aewpc3215P Assessee By: Sh. Amar Jeet Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 21.07.2025 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073779465(1) Dated 27.02.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs ACIT, 4410, DLF, Phase-IV, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AEWPC3215P Assessee by: Sh. Amar Jeet Singh, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 21.07.2025 ORDER This assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1073779465(1) dated 27.02.2025,…

S.K. Bhatia & Sons HUF, Delhi vs. ITO, Ward- 34(1), Delhi

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons Huf, Vs Income Tax Officer, A-197, Whs Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (Appellant) (Respondent) Pan No. Aavhs7168G Assessee By: Sh. Ayush Garg, Ca & Sh. Aditya Garg, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1073655510(1) Dated 24.02.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons HUF, Vs Income Tax Officer, A-197, WHS Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AAVHS7168G Assessee by: Sh. Ayush Garg, CA & Sh. Aditya Garg, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 03.07.2025 Date of Pronouncement: 03.07.2025 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NF…

Income Tax Officer Ward 10(1) Delhi, Delhi vs. Aruna Gupta, Delhi

Bench: Sh. Satbeer Singh Godaraita No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (Appellant) (Respondent) Pan No. Aakpg2642L Co No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (Appellant) (Respondent) Pan No. Aakpg2642L Assessee By: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 01.07.2025 Order This Revenue’S Appeal & Assessee’S Cross Objection Co No. 49/Del/2025 For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071333531(1) Dated 18.12.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (APPELLANT) (RESPONDENT) PAN No. AAKPG2642L CO No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAKPG2642L Assessee by: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of H…

K K Spun India Limited, Delhi vs. DCIT Central Circle-2 New Delhi, Jhandewalan Delhi

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2006/Del/2025 (ASSESSMENT YEAR: 2016-17) Seema Goel, CIT(A), EC-9, Inderpuri, Delhi. New Delhi-110012. Vs. PAN:ABRPG1763G (Appellant) (Respondent) Assessee by Shri Ved Jain, Advocate, Shri Pawan Garg, CA and Ms. Ishika Dua, CA Department by Shri Mahesh Kumar, CIT- DR and Shri Pradumana Kumar, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 03.09.2025 O R D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against the…

K K Spun India Limited, Delhi vs. DCIT, Jhandewalan Delhi

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2006/Del/2025 (ASSESSMENT YEAR: 2016-17) Seema Goel, CIT(A), EC-9, Inderpuri, Delhi. New Delhi-110012. Vs. PAN:ABRPG1763G (Appellant) (Respondent) Assessee by Shri Ved Jain, Advocate, Shri Pawan Garg, CA and Ms. Ishika Dua, CA Department by Shri Mahesh Kumar, CIT- DR and Shri Pradumana Kumar, Sr. DR Date of hearing 03.09.2025 Date of pronouncement 03.09.2025 O R D E R PER MANISH AGARWAL, AM: Both the appeals are filed by the assessee against the…