Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi

110 Taxmann.com 119High Court2019#3849 most cited

What is Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi authority for?

The powers of the Commissioner (Appeals) to enhance an assessment are limited to the assessment reached through a particular process and cannot be extended to include income that ought to have been computed under different, prescribed procedures for escaped income from new sources.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2025.

Also referred to as

Hari Mohan Sharma · Assistant Commissioner of Income-tax · Section 143(3) · Section 153A · Section 263 · enhancement of assessment · powers of CIT(A) · escaped income · new sources of income

Sections most often in play

Section 143(3)Section 153ASection 263Section 131(1A)Section 132Section 147Section 148Section 251

Issues it is cited on

place of effective managementsection 6(3)section 127(1)legal expensessection 31(3)ddtpreponderance of probabilityprincipal officershell companyroyalty incomesection 131(1a)colourable device

Judgments citing Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle 3, Delhi

ITA 7/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…1 ITA Nos.2713-2714/Del/2023; ITA Nos.7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2713/Del/2023 A.Y. 2015-16 ITA No. 2714/Del/2023 A.Y. 2016-17 ITA No. 7/Del/2024 A.Y. 2017-18 ITA No. 51/Del/2024 A.Y. 2018-19 ITA No. 271/Del/2024 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., E-2/16 White House, Ansari Road, Daryaganj, New Delhi-110002. PAN: AABCS 4712 P Vs DCIT Central Circle-03, Delhi. APPELLANT RESPONDENT ITA No. 2511/Del/2023 A.Y. 2013…

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle-3, Delhi

ITA 51/DEL/2024[2018-19]Status: DisposedITAT Delhi25 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Dy. Commissioner of Income Tax, Central Circle - 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 326/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Dy. Commissioner of Income Tax, Central Circle - 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 281/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Dy. Commissioner of Income Tax, Central Circle - 3, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 272/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle 03, Delhi

ITA 271/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Sept 2025AY 2019-20

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 2951/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Bhushan Dua, Delhi

ITA 2950/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 2756/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Super Cassettes Industries Pvt Ltd, Delhi vs. DCIT Central Circle-3, Delhi

ITA 2714/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Super Cassettes Industries Pvt Ltd, New Delhi vs. DCIT Central Circle-3, Delhi

ITA 2713/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle-3, Delhi vs. Bhushan Dua, New Delhi

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Bhushan Dua, New Delhi

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Mohit Gupta HUF, Delhi vs. ITO Ward 44(6), Delhi

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Chetna Sundaram, Janak Puri Delhi vs. DCIT, Circle 70(1), Delhi

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Devender Kumar, Rohtak vs. ITO, Ward 1, Rohtak

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

ACIT, New Delhi vs. Smt. Shashi Mehta, New Delhi

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Paramasivam Mahalingam, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

ITA 281/DEL/2020[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…