Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT

2021 SCC OnLine DEL 3613Reported decision2021#1925 most cited

What is Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT authority for?

Approval for issuing a notice under Section 148 is flawed if it merely endorses the language of Section 151 without demonstrating an independent application of mind by the approving authority.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT · Section 148 · Section 151 · Income Tax Act 1961 · independent application of mind · approval for notice · Section 148 notice · flawed approval · satisfaction of prescribed authority

Sections most often in play

Section 148Section 151Section 143(3)Section 147Section 132Section 153ASection 153DSection 133A

Issues it is cited on

principal chief commissioner of income-taxsection 135asection 151(2)section 148bsection 271aab(1a)section 147(b)section 144bawarrant of authorisationsection 149(1)(a)approval under section 151section 158bgsection 147(a)

Judgments citing Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

ITA 428/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16
Section 10(38)Section 147Section 148Section 151Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA (DB) BENCH, AGRA BEFORE: SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2015-16 Govind Sharma, Gali Luharan, Mandi Vs. ITO, Ward 1(3)(1) Ramdas, Mathura-281001, U.P. Mathura-281004 PAN : AWXPS4402R (Appellant) (Respondent) Assessee by Shri Pankaj Gargh, Adv Department by Shri Anil Kumar, Sr. DR Date of hearing 21.01.2026 Date of pronouncement 17.04.2026 ORDER PER: SUNIL KUMAR SINGH, JM. This appeal has been preferred against the impugned order dated 07.07.2025 passed in Appeal No NFAC/2014-15/10113537 by the ld. Commissi…

VIPUL AGRAWAL,GHAZIABAD, UTTAR PRADESH vs. ACIT, GHAZIABAD, UTTAR PRADESH

In the result, the appeal of the assessee is allowed

ITA 5066/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Mar 2026AY 2012-13

Bench: Shri M. Balaganesh & Shri Sudhir Kumarvipul Agrawal, Vs. Acit, 35, Chandrapuri, Hapur Chungi, Up Hapur, Road, Up (Appellant) (Respondent) Pan: Abqpa6874P

For Appellant: Shri Manoj Kumar, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Vipul Agrawal, Vs. ACIT, 35, Chandrapuri, Hapur Chungi, UP Hapur, Road, UP (Appellant) (Respondent) PAN: ABQPA6874P Assessee by : Shri Manoj Kumar, CA Revenue by: Shri Om Prakash, Sr. DR Date of Hearing 11/03/2026 Date of pronouncement 27/03/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.5066/Del/2024 for AY 2012-13, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…ITA No 1894 of 2025 Exel Rubber Private Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/s. Exel Rubber (P) Ltd Vs. Dy.CIT Hyderabad Central Circle 1(2) PAN:AAACE4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V. Prasad, CA राज" व "ारा/Revenue by: Dr. Narendra Kumar Naik, CIT (DR) सुनवाई की तारीख/Date of he…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

BHAVIKA BHUWALKA,DELHI vs. INCOME TAX OFFICER, WARD-5(1)(2), NOIDA, NOIDA

In the result, the appeal of the assessee is allowed

ITA 8258/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad[Assessment Year: 2013-14] Bhavika Bhuwalka Vs. Ito C055, Iind Floor, Preet Ward-5 (1) (2) Vihar, Delhi Noida Pan No. Amnpb8209R Appellant Respondent

Section 147Section 148Section 151Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘SMC’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER [Assessment Year: 2013-14] Bhavika Bhuwalka Vs. ITO C055, IInd Floor, Preet Ward-5 (1) (2) Vihar, Delhi Noida PAN No. AMNPB8209R Appellant Respondent Assessee by Sh. Satyajeet Goel, Advocate Revenue by Sh. Manoj Kumar, Sr. DR. Date of Hearing 05.01.2026 Date of Pronouncement 30.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)/ NFAC, Delhi vide order dated 15.10.2025 for the A.Y. 2013-14. 2. The assessee in her appeal…

VIKAS CHANDRA HUF,ALIGARH vs. ITO WARD-4(1)(1), ALIGARH

In the result, the appeal of the assessee is allowed

ITA 450/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshvikas Chandra Huf, Vs. Cit(Appeals), D-117, Ramesh Vihar, Nfac, Delhi Ramghar Road, Aligarh Up (Appellant) (Respondent) Pan: Aakjv9476N Assessee By : Shri Pankaj Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Pankaj Garg, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 151

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “SMC”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Vikas Chandra HUF, Vs. CIT(Appeals), D-117, Ramesh Vihar, NFAC, Delhi Ramghar Road, Aligarh UP (Appellant) (Respondent) PAN: AAKJV9476N Assessee by : Shri Pankaj Garg, Adv Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 21/01/2026 Date of pronouncement 21/01/2026 O R D E R 1. The appeal in ITA No. 450/AGR/2025 for AY 2020-21, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as „ld. CIT(A)‟, in short] dated 04.08.2025 against the order of assessment passed u/s 147…

ESSEN MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2241/KOL/2025[2012-2013]Status: DisposedITAT Kolkata18 Dec 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward 9(1) Essen Marketing Pvt. Ltd. Aaykar Bhawan, P-7, 101/1/2/1, B.T. Road, Bonhoogly, Chowringhee Square, Kolkata- Vs. Kolkata-700090, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aaace5871A Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Ruchika Sharma, Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, Am: This Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 29.07.2025 For The Ay 2012-13. 2. At The Time Of Hearing, The Counsel Of The Assessee Pressed Ground No.4, Which Is In Respect Of Reopening Of Assessment Not Being In Accordance With Law & Therefore, The Entire Reassessment Is Liable To Be Quashed.

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Ruchika Sharma, DR
Section 147Section 148Section 151Section 151(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITO, Ward 9(1) Essen Marketing Pvt. Ltd. Aaykar Bhawan, P-7, 101/1/2/1, B.T. road, Bonhoogly, Chowringhee Square, Kolkata- Vs. Kolkata-700090, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AAACE5871A Assessee by : Shri Sunil Surana, AR Revenue by : Shri Ruchika Sharma, DR Date of hearing: 03.12.2025 Date of pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (herein…

1.INCOME TAX OFFICER WARD 3(1), KOLKATA , KOLKATA vs. ANUSHREYA INVESTMENT PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2543/KOL/2024[2011-12]Status: DisposedITAT Kolkata19 Nov 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Income Tax Officer, Ward 3(1), Anushreya Investment Private Kolkata Limited P-7, Chowringhee Square, 5Th Floor, Mangalam-A, 24 4Th Floor, Aaykar Bhawan Hemanta Basu Sarani, Vs. Poorva, Kolkata-700069, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aacca3658B Assessee By : Shri N.S. Saini, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 31.10.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri N.S. Saini, ARFor Respondent: Shri Susanta Saha, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Income Tax Officer, Ward 3(1), Anushreya Investment Private Kolkata Limited P-7, Chowringhee Square, 5th Floor, Mangalam-A, 24 4th Floor, Aaykar Bhawan Hemanta Basu Sarani, Vs. Poorva, Kolkata-700069, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) PAN No. AACCA3658B Assessee by : Shri N.S. Saini, AR Revenue by : Shri Susanta Saha, DR Date of hearing: 31.10.2025 Date of pronouncement: 19.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Revenue against…

PR COMMISSIONER OF INCOME TAX CENTRAL 2 vs. M/S. BELIEVE CONSTRUCTIONS P. LTD

ITA/555/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153DSection 260A

…ITA 555/2025 Page 1 of 12 $~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 29.10.2025 + ITA 555/2025 PR COMMISSIONER OF INCOME TAX CENTRAL 2 .....Appellant Through: Mr. Indruaj Singh Rai, SSC, Mr.Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Advocates versus M/S. BELIEVE CONSTRUCTIONS P. LTD .....Respondent…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHIVGANESH BUILDERS PVT. LTD

ITA/550/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHINE STAR BUILDCON PVT. LTD

ITA/549/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S. BELIEVE CONSTRUCTIONS P. LTD

ITA/542/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

PR. COMMISSIONER OF INCOME TAX, I vs. M/S. BHUDEVA ESTATES P. LTD

ITA/539/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

PRRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHINE STAR BUILDCON PVT. LTD

ITA/540/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

PR. COMMISSIONER OF INCOME TAX-4 vs. SH. GOBIND KUMAR GOYAL

ITA/544/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

PRINCIPAL COMMISSIONER OF INCOME TAX-7 vs. M/S SHIVGORI BUILDERS PVT

ITA/536/2025HC Delhi28 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 153DSection 260A

…ITA 536/2025 & Connected Appeal Page 1 of 13 $~66,69,70,72,74, 79 & 80 (seven cases) * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 28.10.2025 (66) + ITA 536/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appellant versus M/S SHIVGORI BUILDERS PVT .....Respondent (69) + ITA 539/2025 PR. COMMISSIONER OF INCOME TAX,…

ACIT, CC- 15, NEW DELHI vs. SALONI NARANG, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1496/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2012-13] Asst. Commissioner Of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, Ara Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 Pan-Aafpn2692C Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By Ms. Rajinder Kaur, Cit-Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 27.10.2025

Section 132Section 143(3)Section 153Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2012-13] Asst. Commissioner of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, ARA Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 PAN-AAFPN2692C Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue by Ms. Rajinder Kaur, CIT-DR Date of Hearing 31.07.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been pref…

PR. COMMISSIONER OF INCOME TAX-1 vs. ASHUTOSH DEVELOPERS P. LTD

Appeals are dismissed, as no substantial question of law arises

ITA/522/2025HC Delhi15 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 144Section 153Section 153ASection 153D

…ITA 522/2025 and connected matters Page 1 of 9 $~61, 62 and 69 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 15.10.2025 + ITA 522/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Indruj Singh Rai SSC, Mr. Sanjeev Menon, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv. versus ASHUTOSH DEVELOPERS P. LTD .....Respondent Through: Mr. Gautam Jain and Mr. Manish Yadav, Advs. 62 + ITA 523/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7 .....Appell…

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Ess Adv. (Mauritius) S. N. C. Et Compagnie v. ACIT (2021 SCC OnLine DEL 3613) — Cited in 59 Judgments | BharatTax