Design v. DCIT

157 Taxmann.com 271High Court2023#16901 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 153DSection 143(3)Section 147Section 153ASection 115BBESection 119(1)Section 127Section 132

Issues it is cited on

section 153dsection 132(4)section 131section 153csection 153aundisclosed incomesection 132transferprescribedcompanydocumentsection 143(3)

Judgments citing Design v. DCIT

M/S R C JEWELLERS PVT LTD,NEW DELHI vs. DCIT, CC-32 NEW DELHI, NEW DELHI

Appeal is dismissed

ITA 1971/DEL/2025[2018-19]Status: HeardITAT Delhi03 Nov 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandra

For Appellant: Sh. Anil Jain, CA &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 143(3)Section 153CSection 153DSection 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 1971/Del/2025 : Asstt. Year: 2018-19 M/s R C Jewellers Pvt. Ltd., Vs DCIT, C/o Anil Jain DD & Co., 611, Surya Central Circle-32, Kiran Building, 19, K. G. Marg, New Delhi-110055 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AACCR7113A Assessee by : Sh. Anil Jain, CA & Sh. Aslam, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 03.11.2025 Date of Pronouncement: 03.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal…

MS. SHREE WAHEGURU FASHIONS PVT. LTD.,RING ROAD, SURAT vs. PCIT , AAYAKAR BHAVAN, SURAT

In the result, appeal of the assessee is allowed

ITA 402/SRT/2024[2020-21]Status: DisposedITAT Surat03 Apr 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.402/Srt/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/S Shree Waheguru Fashions Principal Commissioner Of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-Tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aahcs 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 132Section 132(4)Section 143(2)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.402/SRT/2024 Assessment Year: (2020-21) (Hybrid Hearing) M/s Shree Waheguru Fashions Principal Commissioner of बनाम/ Pvt. Ltd., B-1110, Radha Krishna Vs. Income-tax (Central), Textile Market, Ring Road, Surat Central Circle-1, Surat, Aayakar - 395002 Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHCS 9568 H (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Rasesh Shah, CA राज" की ओर से /Respondent…

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 700/CHNY/2023[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…T Circular No.19 of 2019. The circular further reads that any such orders without DIN will be treated as invalid and nullity in the eyes of law. The Ld. AR referred to the decisions of Delhi Tribunal in the case of Finesse international Design v. DCIT (2023) 157 Taxmann.com 271 wherein Tribunal quashed an assessment order since there was no DIN quoted on the approval granted u/s 153D. In the case of Ankit Jain v DCIT (2023) 155 Taxmann.com, the assessment order was quashed since it did not have a DIN. In Dilip Kothari v. PCIT (2023) 146 Taxmann.com 442, the orders passed u/s 263 was declared invalid because the…

DCIT CENTRAL CIRCLE 2(1), CHENAI vs. C.VIJAYA BASKAR, PUDUKOTTAI

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 697/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…T Circular No.19 of 2019. The circular further reads that any such orders without DIN will be treated as invalid and nullity in the eyes of law. The Ld. AR referred to the decisions of Delhi Tribunal in the case of Finesse international Design v. DCIT (2023) 157 Taxmann.com 271 wherein Tribunal quashed an assessment order since there was no DIN quoted on the approval granted u/s 153D. In the case of Ankit Jain v DCIT (2023) 155 Taxmann.com, the assessment order was quashed since it did not have a DIN. In Dilip Kothari v. PCIT (2023) 146 Taxmann.com 442, the orders passed u/s 263 was declared invalid because the…

BAWA FLOAT GLASS LTD., KANPUR vs. DCIT CENTRAL CIRCLE-06, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1437/DEL/2023[2018-19]Status: DisposedITAT Delhi02 Jan 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediabawa Float Glass Ltd. Vs. Dcit 84/54, G.T. Road Jarib Chowki, Central Circle – 06 Kanpur, Uttar Pradeseh-208 003 New Delhi Pan No. Aaacb 4820 A (Appellant) (Respondent) Assessee By Shri Lalit Mohan, C.A. Revenue By Shri Zafarul Haque Tanweer, Cit-D.R. Date Of Hearing: 27.12.2023 Date Of Pronouncement: 02.01.2024 Order Per Pradip Kumar Kedia, Am :

Section 143(3)Section 153ASection 153DSection 69C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Bawa Float Glass Ltd. Vs. DCIT 84/54, G.T. Road Jarib Chowki, Central Circle – 06 Kanpur, Uttar Pradeseh-208 003 New Delhi PAN No. AAACB 4820 A (APPELLANT) (RESPONDENT) Assessee by Shri Lalit Mohan, C.A. Revenue by Shri Zafarul Haque Tanweer, CIT-D.R. Date of hearing: 27.12.2023 Date of Pronouncement: 02.01.2024 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed by the assessee against the first appellate order of the Ld. Commissioner of Inco…

Design v. DCIT (157 Taxmann.com 271) — Cited in 5 Judgments | BharatTax