Deputy Commissioner of Income Tax v. Sunil Kumar Sharma

168 Taxmann.com 77Supreme Court of India2024#4459 most cited

What is Deputy Commissioner of Income Tax v. Sunil Kumar Sharma authority for?

Proceedings initiated under Section 153C of the Income Tax Act are invalid if the Assessing Officer fails to record a satisfaction note indicating that the materials seized pertain to the assessee and have a bearing on the determination of their total income. A single, combined satisfaction note for multiple assessment years without year-wise income attribution is insufficient.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2025 to 2026.

Also referred to as

DCIT vs Sunil Kumar Sharma · section 153C · section 153A · satisfaction note · block period · dumb documents · search and seizure · assessment procedure · section 132(4) · section 153C(1) · section 153D

Sections most often in play

Section 153CSection 132Section 132(4)Section 153ASection 142(1)Section 144Section 69CSection 153D

Issues it is cited on

section 153b(1)(a)abatement of assessmentsection 153c proceedingssection 153b(1)satisfaction notesection 131(1a)section 153c(1)block periodsection 153ddumb documentssection 292csection 153a(1)

Judgments citing Deputy Commissioner of Income Tax v. Sunil Kumar Sharma

Upkar Mani, Delhi vs. ACIT CC-8, Jhandewalan

In the result, the appeal of the assessee is dismissed

ITA 3022/DEL/2023[2018-19]Status: DisposedITAT Delhi02 Sept 2026AY 2018-19

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year 2018-19]

Section 132Section 153CSection 153DSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year 2018-19] Upkar Mani, ACIT, O-59, 1st Floor, Central Circle-8, Lajpat Nagar II, Vs Jhandewalan, Delhi-110024 New Delhi-110055 PAN-ABTPS6267K Appellant Respondent Appellant by Shri Raghav Sharma, CA Respondent by Shri Sujit Kumar, CIT-DR Date of Hearing 11.03.2025 Date of Pronouncement 06.06.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)-24, Del…

Keelukote Venkatappa Jayaram, Kolar vs. DCIT, Central Circle-2(2), Bengaluru

Appeals are disposed of as above

ITA 2780/BANG/2025[2017-18 ]Status: DisposedITAT Bangalore07 Apr 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

Keelukote Venkatappa Jayaram, Kolar vs. DCIT, Central Circle-2(2), Bangalore

Appeals are disposed of as above

ITA 2779/BANG/2025[2016-17 ]Status: DisposedITAT Bangalore07 Apr 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

Keelukote Venkatappa Jayaram, Kolar vs. DCIT, Central Circle-2(2), Bangalore

Appeals are disposed of as above

ITA 2778/BANG/2025[2015-16]Status: DisposedITAT Bangalore07 Apr 2026AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

Keelukote Venkatappa Jayaram, Kolar vs. DCIT, Central Circle-2(2), Bangalore

Appeals are disposed of as above

ITA 2777/BANG/2025[2014-15]Status: DisposedITAT Bangalore07 Apr 2026AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

Keelukote Venkatappa Jayaram, Kolar vs. DCIT, Central Circle-2(2), Bangalore

Appeals are disposed of as above

ITA 2776/BANG/2025[2013-14]Status: DisposedITAT Bangalore07 Apr 2026AY 2013-14

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

Keelukote Venkatappa Jayaram, Kolar vs. DCIT, Central Circle-2(2), Bengaluru

Appeals are disposed of as above

ITA 2775/BANG/2025[2012-13 ]Status: DisposedITAT Bangalore07 Apr 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

Keelukote Venkatappa Jayaram, Kolar vs. DCIT, Central Circle-2(2), Bangalore

Appeals are disposed of as above

ITA 2774/BANG/2025[2011-12 ]Status: DisposedITAT Bangalore07 Apr 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K

For Appellant: Shri Ravishankar AdvocateFor Respondent: [Senior Departmental representative]
Section 127Section 132Section 132(4)Section 139(1)Section 142(1)Section 144Section 153CSection 69Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2774 to 2780/Bang/2025 Assessment Year: 2011-12 to 2017-18 Shri Keelukote Venkatappa Jayaram The Deputy Commissioner of No. 171, Venkatappa garden Income tax, Behind Stadium, Keelukote, Central Circle 2 (2), Kolar, Karnataka – 563101 Vs. Bangalore PAN No: AQEPJ1066H APPELLANT RESPONDENT Assessee by : Shri Ravishankar Advocate Shri Balusamy N - Joint Commissioner of Income tax Revenue by : [Senior Departmental representative] : 05-03-2026 Date of Hearing D…

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

Expressway Services Pvt Ltd, Hyderabad vs. DCIT., Central Circle -2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

Expressway Services Private Limited, Hyderabad vs. DCIT., Central Circle-2(4), Hyderabad

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

Waaneep Solar Private Limited, Delhi vs. Central Circle 2(4), Mumbai

ITA 4031/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Jan 2026AY 2015-16

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Arun Kanti Datta, (CIT-DR)
Section 132Section 143(3)Section 153CSection 292CSection 69C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C. V. BHADANG, PRESIDENT & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.4031/MUM/2025 (A.Y. 2015-16) & ITA No. 4032/MUM/2025 (A.Y. 2016-17) Waaneep Solar Private Limited v/s. Plot No. 201, Ground Floor, Phase III Okhla, Industrial Estate, New Delhi 110 020, Delhi, New Delhi बनाम Income Tax Officer, Central Circle - 2(4), 802, 8th Floor, Pratishtha Bhavan, Old CGO Annexe, Maharishi Karve Road, Mumbai - 400 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCW5050A Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri…

White Orchid Hospitality (P) Ltd, Delhi vs. DCIT, Central Circle-29, Delhi

In the result, the appeal of the assessee is allowed

ITA 5130/DEL/2025[2021-22]Status: DisposedITAT Delhi09 Jan 2026AY 2021-22

Bench: Shri Vimal Kumar & Smt. Renu Jauhriassessment Year : 2021-22 White Orchid Hospitality (P) Ltd., Vs. Dcit, 306, Suneja Tower Ii, Central Circle-29, Distt. Centre, Janakpuri, Delhi. Desu Colony So, West Delhi, New Delhi– 110 058. Pan: Aaccw1923F

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms Amisha S. Gupt, CIT- DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153CSection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year : 2021-22 White Orchid Hospitality (P) Ltd., Vs. DCIT, 306, Suneja Tower II, Central Circle-29, Distt. Centre, Janakpuri, Delhi. DESU Colony SO, West Delhi, New Delhi– 110 058. PAN: AACCW1923F (Appellant) (Respondent) Assessee by : Shri Vinod Kumar Bindal, CA; Ms Rinky Sharma, ITP & Shri Anmol Jha, Advocate Revenue by : Ms Amisha S. Gupt, CIT- DR Date of Hearing : 17.12.2025 Date of Pronouncement : 09.01.2026 ORDER PER VIMAL KUMAR, JM: The appeal…

G S Automobiles Private Limited, Delhi vs. DCIT, Central Circle-6, Delhi

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

ITA 4289/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Dec 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmang.S. Automobiles Private Limited, Vs. Dcit, Central Circle 6, B – 26, Okhla Industrial Area, Phase Ii, Delhi. Delhi – 110 020. (Pan : Aadcg1150B) (Appellant) (Respondent) Assessee By : Shri Neeraj Mangla, Ca Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 19.11.2025 Date Of Order : 30.12.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi – 24 [“Ld. Cit(A)”, For Short] Dated 19.06.2025 For The Assessment Year 2015-16 Raising Following Grounds Of Appeal :- “1. That The Orders Passed By Ld. Ao U/S 153C Of The Act As Well As Appellate Order Passed By Ld. Cit(A) Are Bad In Law & Are Passed In Contravention Of Prevailing Law As Well As Facts Of The Case, Therefore Liable To Be Annulled. 2. That Assumption Of Jurisdiction Of Ld. Ao In Consequence Of Order Passed By Ld. Pcit U/S 127(3) Of The Act Of The Act Is Illegal & Not Tenable Under The Law Because Of Said Order Being Mechanical & Being Passed

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 127(3)Section 153CSection 153DSection 68Section 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 G.S. Automobiles Private Limited, vs. DCIT, Central Circle 6, B – 26, Okhla Industrial Area, Phase II, Delhi. Delhi – 110 020. (PAN : AADCG1150B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Neeraj Mangla, CA REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 19.11.2025 Date of Order : 30.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals),…

Nirvaza Enterprises Private Limited, Delhi vs. Assist. Commissioner of Income Tax, Central Circle-29, Delhi

In the result, appeal of the assessee is allowed

ITA 5886/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(3)Section 153Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5879/Del/2024 (ASSESSMENT YEAR 2018-19) Nirvaja Enterprises Private Asst. CIT, Limited, Central Circle-29, H.No.116 F/F, Vs. Delhi. Village-Kotla, Mayur Vihar, Phase-1, Near Hukum Singh Dairy, Delhi. PAN-AAECC9830H (Appellant) (Respondent) Assessee by Shri Sudesh Garg, Adv.,Ms. Bhavya Garg, Adv.,Mr. Prince Bansal, CA Department by Shri Sanjay Kumar, CIT- DR Date of Hearing 16.09.2025 Date of Pronouncement 12.12.2025 O R D E R PER MANISH AGARWAL, AM: Th…

Nirvaza Enterprises Private Limited, Delhi vs. Assist. Commissioner of Income Tax, Central Circle - 29, New Delhi

In the result, appeal of the assessee is allowed

ITA 5879/DEL/2024[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(3)Section 153Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5879/Del/2024 (ASSESSMENT YEAR 2018-19) Nirvaja Enterprises Private Asst. CIT, Limited, Central Circle-29, H.No.116 F/F, Vs. Delhi. Village-Kotla, Mayur Vihar, Phase-1, Near Hukum Singh Dairy, Delhi. PAN-AAECC9830H (Appellant) (Respondent) Assessee by Shri Sudesh Garg, Adv.,Ms. Bhavya Garg, Adv.,Mr. Prince Bansal, CA Department by Shri Sanjay Kumar, CIT- DR Date of Hearing 16.09.2025 Date of Pronouncement 12.12.2025 O R D E R PER MANISH AGARWAL, AM: Th…

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bengaluru

ITA 637/BANG/2025[2016-17]Status: DisposedITAT Bangalore18 Nov 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Muthu Shankar,CIT(DR)(ITAT), Bangalore
Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.636, 637/Bang/2025 Assessment Years : 2015-16, 2016-17 M/s. S. R. Constructions, Vs. DCIT, 2A, 2nd Floor, 1-58-4, Sycon Polaris, 8th Central Circle – 2(2), Main RMV Extension, Sadashiva Nagar, Bangalore. Bangalore – 560 080, Karnataka. PAN : AAPFS 9559 R APPELLANT RESPONDENT ITA Nos.768, 769/Bang/2025 Assessment Years : 2015-16, 2016-17 DCIT, Vs. M/s. S. R. Constructions, Central Circle – 2(2), Bangalore – 560 080, Karnataka. Bangalore. PAN : AAPFS 9559 R…

S R Constructions, Bangalore vs. DCIT, Central Circle-2(2), Bangalore

ITA 636/BANG/2025[2015-16]Status: DisposedITAT Bangalore18 Nov 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.636, 637/Bang/2025 Assessment Years : 2015-16, 2016-17 M/s. S. R. Constructions, 2A, 2nd Floor, 1-58-4, Sycon Polaris, 8th Main RMV Extension, Sadashiva Nagar, Bangalore - 560 080, Karnataka. PAN : AAPFS 9559 R APPELLANT Vs. DCIT, Central Circle – 2(2), Bangalore. RESPONDENT ITA Nos.768, 769/Bang/2025 Assessment Years : 2015-16, 2016-17 DCIT, Central Circle – 2(2), Bangalore. APPELLANT Vs. M/s. S. R. Constructions, Bangalore - 560 080, Karnataka.…

Assistant Commissioner of Income Tax, Central Circle-3, Sura, Surat vs. Pipodra Textile Park LLP, Surat

ITA 795/SRT/2024[2018-19]Status: DisposedITAT Surat31 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.795/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Acit, Vs. Pipodra Textile Park Llp, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp8206B (Appellant) (Respondent) ""या"ेप सं /Co No.27/Srt/2024 (Ay 2018-19) (A/O Ita No.795/Srt/2024 Pipodra Textile Park Llp Vs. Acit, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp 8206 B (Co-Objector) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By Shri Ramesh Malpani, Ca राज"वक" ओर से /Respondent By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई क" तार"ख/Date Of Hearing 03/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 31/10/2025

Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.795/SRT/2024 Assessment Year: (2018-19) (Hybrid Hearing) ACIT, vs. Pipodra Textile Park LLP, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASFP8206B (Appellant) (Respondent) ""या"ेप सं /CO No.27/SRT/2024 (AY 2018-19) (A/o ITA No.795/SRT/2024 Pipodra Textile Park LLP Vs. ACIT, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./PA…

Smt. Anita Devi, Patna vs. ACIT, Central Circle-2, Patna

In the result, all the appeals of the assessee are allowed

ITA 22/PAT/2022[2016-17]Status: DisposedITAT Patna29 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘PATNA’ BENCH, PATNA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.17 to 22/PAT/2022 (Assessment Years:2011-12 to 2016-17) ITO, Circle-2, Smt. Anita Devi Central Revenue Building A/78, P.C.Colony, Kankarbagh, 6th Floor, Annexey, Bir Chand Vs. Patna-800020, Bihar Patel Marg, patna-800001, (Appellant) (Respondent) PAN No. AKFPD2712B Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 23.07.2025 Date of pronouncement: 29.07.2025 O R D E R Per Rajesh Kumar, AM: Theseare appeals preferred by the assessee against the or…