Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai

93 Taxmann.com 371High Court2018#825 most cited

What is Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai authority for?

Failure by the Assessing Officer to supply reasons for reassessment or dispose of the assessee's objections, as required by the GKN Driveshafts procedure, is a procedural irregularity that does not render the reassessment order void. Such non-compliance can be cured by remitting the matter back to the Assessing Officer for proper adherence to the procedure.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

Home Finders Housing Ltd. v. ITO · Section 147 · Section 148 · reassessment proceedings · GKN Driveshafts India Pvt. Ltd. procedure · communication of reasons · disposal of objections · procedural irregularity · assessment not void · remand to Assessing Officer · Madras High Court

Sections most often in play

Section 143(3)Section 153D Section 153A Section 147 Section 132 Section 142(1)Section 148 Section 153C

Issues it is cited on

arbitrary and capricious section 114(e)section 43(3)section 158bg purposive interpretation non-application of mind substantive assessment section 153d section 153b section 153a(1)search assessment section 158b

Judgments citing Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai

Deputy Commissioner of Income Tax Central Circle - 16, Delhi vs. Sahil Kohli, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 3283/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153ASection 250

…ITA Nos.3283/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3283/Del/2023 [Assessment Years : 2015-16] DCIT, vs Sahil Kohli, Central Circle-16, 59/15, Ramjas Road, Jhandewala Extn. Karol Bagh, New Delhi-110005 Delhi -110055. PAN-CCXPK2550C APPELLANT RESPONDENT C.O.No.-164 & 165/Del/2023 [In ITA No. 3283 & 3288/Del/2023] [Assessment Year : 2015-16 & 2016-17] Sahil Kohli, vs DCIT, 59/15, Ramjas Road, Central Circle-16, Karol Bagh, New Delhi- Jhandewala Extn. Delhi - 110005 11005…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2956/DEL/2023[2013-14]Status: DisposedITAT Delhi17 Oct 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2740/DEL/2023[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…ITA Nos.2699/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2699, 2740 & 2700/Del/2023 [Assessment Years : 2016-17 to 2018-19] DCIT, vs Key Events, Central Circle-16, KH No.65/4, GF, Village Tikri Jhandewala Extn. Kalan Mundka, Delhi-110041 Delhi -110055. PAN-AAQFK0068G APPELLANT RESPONDENT C.O.No.-162 & 163/Del/2023 [In ITA No. 2699 & 2700/Del/2023] [Assessment Year : 2016-17 & 2018-19] Key Events, vs DCIT, KH No.65/4, GF, Village Central Circle-16, Tikri Kalan Mundka, Jhande…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2700/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…ITA Nos.2699/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2699, 2740 & 2700/Del/2023 [Assessment Years : 2016-17 to 2018-19] DCIT, vs Key Events, Central Circle-16, KH No.65/4, GF, Village Tikri Jhandewala Extn. Kalan Mundka, Delhi-110041 Delhi -110055. PAN-AAQFK0068G APPELLANT RESPONDENT C.O.No.-162 & 163/Del/2023 [In ITA No. 2699 & 2700/Del/2023] [Assessment Year : 2016-17 & 2018-19] Key Events, vs DCIT, KH No.65/4, GF, Village Central Circle-16, Tikri Kalan Mundka, Jhande…

Deputy Commissioiner of Income Tax, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2699/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…ITA Nos.2699/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2699, 2740 & 2700/Del/2023 [Assessment Years : 2016-17 to 2018-19] DCIT, vs Key Events, Central Circle-16, KH No.65/4, GF, Village Tikri Jhandewala Extn. Kalan Mundka, Delhi-110041 Delhi -110055. PAN-AAQFK0068G APPELLANT RESPONDENT C.O.No.-162 & 163/Del/2023 [In ITA No. 2699 & 2700/Del/2023] [Assessment Year : 2016-17 & 2018-19] Key Events, vs DCIT, KH No.65/4, GF, Village Central Circle-16, Tikri Kalan Mundka, Jhande…

Deputy Commissioner of Income Tax Central Circle-16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2597/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax Central Circle 16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2596/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax Central Circle 16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2595/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax Central Circle - 16, Delhi vs. Kohli Tents Private Limited, New Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2594/DEL/2023[2014-15]Status: DisposedITAT Delhi17 Oct 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Ankur Chaudhary, Noida vs. DCIT, Central Circle-1, Noida

ITA 2139/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR

Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Ankur Chaudhary, Noida vs. DCIT, Central Circle-1, Noida

ITA 2120/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR

Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

DCIT, Central Circle-1, Noida vs. Braj Pal Singh, Noida

ITA 2386/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR

Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Sudesh Chaudhary, Noida vs. DCIT, Central Circle- 1, Noida

ITA 2229/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR

Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Braj Pal Singh, Noida vs. DCIT, Central Circle-1, Noida

ITA 2228/DEL/2022[016-17]Status: DisposedITAT Delhi29 Sept 2025

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & 2139/Del/2023, 2017-18 Ankur Chaudhary, H-37, Sector-27, Gautam Budha Nagar, Noida, UP - 201301. PAN: AHIPC1217E DCIT, Central Circle-1, Noida. 2226/Del/2022, 2014-15; 2227/Del/2022, 2015-16; 2229/Del/2022. 2017-18; & 2230/Del/2022. 2018-19 Sudesh Chaudhary, H-37, Sector-27, Gautam Budha Nagar, Noida, UP - 201301. PAN: ABWPC1903D - Do - 2228/Del/2022, 2016-17 Braj Pal Singh H-37, Sector…

Sudesh Chaudhary, Noida vs. DCIT, Central Cercle-1, Noida

ITA 2227/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR

Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Sudesh Chaudhary, Noida vs. DCIT, Central Circle-1, Noida

ITA 2226/DEL/2022[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan R

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & 2139/Del/2023, 2017-18 Ankur Chaudhary, H-37, Sector-27, Gautam Budha Nagar, Noida, UP - 201301. PAN: AHIPC1217E DCIT, Central Circle-1, Noida. 2226/Del/2022, 2014-15; 2227/Del/2022, 2015-16; 2229/Del/2022. 2017-18; & 2230/Del/2022. 2018-19 Sudesh Chaudhary, H-37, Sector-27, Gautam Budha Nagar, Noida, UP - 201301. PAN: ABWPC1903D Do - 2228/Del/2022, 2016-17 Braj Pal Singh H-37, Sector-27,…

Aditya Sharma, New Delhi vs. ACIT, CC-19, New Delhi

In the result, appeal of the assessee is allowed

ITA 8405/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15)

For Appellant: S/Shri Ajay Wadwa, Shivam Garg & Harsh Raghav, &For Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 143(3)Section 148Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15) ITA Nos. 3622 & 8405 /DEL/2019 (A.Ys. 2014-15) Aditya Sharma, C-134, Ground Floor, Defence Colony, New Delhi 110024 ...... अपीलाथ"/Appellant PAN: BALPS-1589-J बनाम Vs. Assistant Commissioner of Income Tax, E-2, ARA Centre, Jhandewalan Extension, ..... "ितवादी/Respondent New Delhi 110055 आअसं.5199 /िद"ी/2019 (िन.व. 2014-15) ITA…

DCIT, Central Circle- 7, New Delhi vs. Aditya Sharma, New Delhi

In the result, appeal of the assessee is allowed

ITA 5199/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15)

For Appellant: S/Shri Ajay Wadwa, Shivam Garg & Harsh Raghav, &For Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 143(3)Section 148Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15) ITA Nos. 3622 & 8405 /DEL/2019 (A.Ys. 2014-15) Aditya Sharma, C-134, Ground Floor, Defence Colony, New Delhi 110024 ...... अपीलाथ"/Appellant PAN: BALPS-1589-J बनाम Vs. Assistant Commissioner of Income Tax, E-2, ARA Centre, Jhandewalan Extension, ..... "ितवादी/Respondent New Delhi 110055 आअसं.5199 /िद"ी/2019 (िन.व. 2014-15) ITA…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeal of the assessee is allowed

ITA 3622/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15)

For Appellant: S/Shri Ajay Wadwa, Shivam Garg & Harsh Raghav, &For Respondent: Ms. Monika Singh, CIT-DR

Section 132Section 143(3)Section 148Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15) ITA Nos. 3622 & 8405 /DEL/2019 (A.Ys. 2014-15) Aditya Sharma, C-134, Ground Floor, Defence Colony, New Delhi 110024 ...... अपीलाथ"/Appellant PAN: BALPS-1589-J बनाम Vs. Assistant Commissioner of Income Tax, E-2, ARA Centre, Jhandewalan Extension, ..... "ितवादी/Respondent New Delhi 110055 आअसं.5199 /िद"ी/2019 (िन.व. 2014-15) ITA…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3176/DEL/2025[2019-20]Status: DisposedITAT Delhi22 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…