Gopal S. Pandit v. CIT

96 Taxmann.com 233High Court2018#2042 most cited

What is Gopal S. Pandit v. CIT authority for?

An irregularity in granting approval under Section 158BG of the Income Tax Act, such as the failure to provide a hearing to the assessee by the supervisory officer, is not necessarily fatal to the assessment order.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Gopal S. Pandit v. CIT · Section 158BG · approval · supervisory officer · hearing · mandatory · assessment order · irregularity

Also reported as

257 Taxmann 300

Sections most often in play

Section 153ASection 153DSection 143(3)Section 148Section 147Section 158BGSection 132Section 142(1)

Issues it is cited on

section 136section 43(3)section 193section 196section 37bsection 255(4)section 153a(b)section 114(e)section 158bgsection 263(2)section 142(2c)section 144ba

Judgments citing Gopal S. Pandit v. CIT

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

ITA 457/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. M/S AFI AGRO PVT. LTD., KHANNA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 373/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 , LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

ITA 181/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA vs. AFI AGRO PVT. LTD., KHANNA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 180/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA vs. AFI AGRO PVT. LTD., KHANNA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 179/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

DY. COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA vs. M/S AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

ITA 116/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

AFI AGRO PRIVATE LIMITED,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1258/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

AFI AGRO PRIVATE LIMITED,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1257/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

AFI AGRO PRIVATE LIMITED,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1256/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, appeals of the assessee for A

ITA 1255/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

ITA 1254/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

ITA 1253/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

ITA 1252/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Oct 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6216/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6215/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6214/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6160/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner of Income Tax, CC-8 New Delhi Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6158/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Sept 2025AY 2009-10

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh Sinha…

VANSHIKA MOTORS (P) LTD.,MEERUT vs. ACIT, CIRCLE- 2, MEERUT

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

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Gopal S. Pandit v. CIT (96 Taxmann.com 233) — Cited in 56 Judgments | BharatTax