Delhi). In Ashish Gupta v. ITO

163 Taxmann.com 739Reported decision2024#19487 most cited

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

Sections most often in play

Section 144 Section 147 Section 271(1)(c)Section 142(1)Section 148 Section 2(14)Section 2(14)(iii)Section 2(14)(iii)(b)

Issues it is cited on

section 271(1)(c)section 144 section 147 india

Judgments citing Delhi). In Ashish Gupta v. ITO

MAHABIR,GURGAON vs. ITO, WARD- 2(5), GURGAON

ITA 879/DEL/2019[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Somil Agarwal, Advocate &For Respondent: Ms Harpreet Kaur Hansra, Sr. DR

Section 144Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.879 & 2597/Del/2019 Assessment Year: 2013-14 Mahabir, Vs ITO, C/o M/s RRATAXINDIA, Ward-2(5), D-28, South Extension Part-I, Gurgaon. New Delhi– 110 049. PAN: CDKPM1226K (Appellant) (Respondent) Assessee by : Shri Somil Agarwal, Advocate & Shri Deepesh Garg, Advocate Revenue by : Ms Harpreet Kaur Hansra, Sr. DR Date of Hearing : 21.07.2025 Date of Pronouncement : 15.10.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the assessee agains…

MAHABIR,GURGAON vs. ITO, WARD- 2(5), GURGAON

ITA 2597/DEL/2019[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Somil Agarwal, Advocate &For Respondent: Ms Harpreet Kaur Hansra, Sr. DR

Section 144Section 271(1)(c)

RAMKARAN SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD-3, PANCHKULA, PANCHKULA

In the result, the appeal of the assesse is allowed

ITA 439/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh04 Mar 2025AY 2012-13

Bench: him and as such the order passed is arbitrary and unjustified.

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 142(1)Section 144Section 148

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, 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. 439/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2012-13 Ramkaran Singh बनाम The ITO C/o Tejmohan Singh, Ward-3, Panchkula # 527, Sector 10-D, Chandigarh "ायी लेखा सं./PAN NO: ARHPS5199L अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr…

OMPRAKASH,DHOLPUR vs. ITO WARD 4 BHARATPUR, BHARATPUR

In the result, the both the appeals of the assessee are allowed for statistical\npurposes as indicated hereinabove\nOrder pronounced in the open court on\n17/01/2025

ITA 1255/JPR/2024[2012-13]Status: DisposedITAT Jaipur17 Jan 2025AY 2012-13

For Appellant: Shri Rahual Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary (JCIT-DR)

Section 147Section 148oSection 2(14)Section 271(1)(C)Section 45

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No. 1254 & 1255/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2012-13\nSh. Om Parkash\nVs.\nबनाम\nIncome Tax Officer,\nWard-4,\nBharatpur.\nBehind Police Line, Saipau Road,\nDholpur H.O., Dhaulpur- 328001.\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AFKPO0813M\nनिर्धारिती की ओरसे / Assessee by…