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 153DSection 153ASection 147Section 132Section 142(1)Section 148Section 153C

Issues it is cited on

arbitrary and capricioussection 114(e)section 43(3)section 158bgpurposive interpretationnon-application of mindsubstantive assessmentsection 153dsection 153bsection 153a(1)search assessmentsection 158b

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

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2568/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2567/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2268/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2267/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2266/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2086/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Aug 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2082/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2081/DEL/2023[2017-18]Status: DisposedITAT Delhi22 Aug 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2080/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Aug 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2079/DEL/2023[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghazibad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2078/DEL/2023[2014-15]Status: DisposedITAT Delhi22 Aug 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2077/DEL/2023[2013-14]Status: DisposedITAT Delhi22 Aug 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2076/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 1941/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Viramgam Mahesana Projects Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal filed by the assessee is partly allowed

ITA 119/DEL/2015[2006-07]Status: DisposedITAT Delhi14 Aug 2025AY 2006-07

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarviramgam Mahesana Project Limited, Vs. Acit, Circle 17(1), E – 9, 3Rd Floor, New Delhi. Ndse Part 2, New Delhi – 110 049. (Pan :Aabcv7027L) (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Shri V. Raja Kumar, Advocate Revenue By : Shri Dayainder Singh Sidhu, Citdr Date Of Hearing : 03.06.2025 Date Of Order : 14.08.2025 Order Per S.Rifaur Rahman: 1. Thisappeal Is Filed By The Assesseeagainst The Order Of Ld. Commissioner Of Income-Tax (Appeals)-19, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)]Dated 22.10.2014For Assessment Year 2006-07 Raising Following Grounds Of Appeal :- “1 That On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Confirming The Initiation Of The Reassessment Proceedings, U/S 148 Of The Income Tax Act & Also Failed To Appreciate That Neither The Mandatory Requirements Of Section 148 Of The Income Tax Act Nor The Pre-Conditions For Invoking The Provisions

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CITDR
Section 143(3)Section 147Section 148Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Viramgam Mahesana Project Limited, vs. ACIT, Circle 17(1), E – 9, 3rd Floor, New Delhi. NDSE Part 2, New Delhi – 110 049. (PAN :AABCV7027L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K. Sampath, Advocate Shri V. Raja Kumar, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CITDR Date of Hearing : 03.06.2025 Date of Order : 14.08.2025 ORDER PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. Thisappeal is filed by the assesseeagainst the order of ld. Commissioner of Income-t…

Rameshwaram Steel and Power Private Ltd., Chhattisgarh vs. DCIT, CC-20, Delhi

In the result, both the appeals of the appellant/assessee are allowed

ITA 1015/DEL/2021[2008-09]Status: DisposedITAT Delhi30 Jun 2025AY 2008-09

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2007-08 Assessment Year: 2008-09 Rameshwaram Steel & Vs The Deputy Power Private Ltd., . Commissioner Of Income 1, Village Bade Guma, Tax, Ghar Ghoda, Raigarh Central Circle-20, Chhattisgarh New Delhi Delhi- 496001 Pan No. Aaccr7462A (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv. &For Respondent: Shri Dayainder Singh Sidhu
Section 132Section 142(1)Section 153ASection 153BSection 153CSection 153DSection 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2007-08 Assessment Year: 2008-09 Rameshwaram Steel and Vs The Deputy Power Private Ltd., . Commissioner of Income 1, Village Bade Guma, Tax, Ghar Ghoda, Raigarh Central Circle-20, CHHATTISGARH New Delhi Delhi- 496001 PAN No. AACCR7462A (Appellant) (Respondent) Assessee by: Shri Ved Jain, Adv. & Shri Ayush Garg, CA Department by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing: 04.06.2025 Date of 30.06.2025 pronouncement: O R D E R PER VIMAL KUMAR, J…

Rameshwaram Steel and Power Private Ltd., Chhattisgarh vs. DCIT, CC-20, New Delhi

In the result, both the appeals of the appellant/assessee are allowed

ITA 1014/DEL/2021[2007-08]Status: DisposedITAT Delhi30 Jun 2025AY 2007-08

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2007-08 Assessment Year: 2008-09 Rameshwaram Steel & Vs The Deputy Power Private Ltd., . Commissioner Of Income 1, Village Bade Guma, Tax, Ghar Ghoda, Raigarh Central Circle-20, Chhattisgarh New Delhi Delhi- 496001 Pan No. Aaccr7462A (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv. &For Respondent: Shri Dayainder Singh Sidhu
Section 132Section 142(1)Section 153ASection 153BSection 153CSection 153DSection 250

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2007-08 Assessment Year: 2008-09 Rameshwaram Steel and Vs The Deputy Power Private Ltd., . Commissioner of Income 1, Village Bade Guma, Tax, Ghar Ghoda, Raigarh Central Circle-20, CHHATTISGARH New Delhi Delhi- 496001 PAN No. AACCR7462A (Appellant) (Respondent) Assessee by: Shri Ved Jain, Adv. & Shri Ayush Garg, CA Department by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing: 04.06.2025 Date of 30.06.2025 pronouncement: O R D E R PER VIMAL KUMAR, J…

Prasanth Sunil Kumar Bohra, Mumbai vs. Income Tax Officer 20(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA 6725/Mum/2024 is allowed

ITA 2303/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

Section 148Section 151Section 234BSection 274Section 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘C’ BENCH BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.2302 & 2303/MUM/2025 Assessment Years: (2014-15 & 2016-17) (Physical Hearing) Prasanth Sunil Kumar Bohra, Vs. ITO, 302-A, Om Residency Jerbai Wadia Ward – 20(2)(1), Road, Bhoiwada Patel, Mumbai Maharashtra – 400012 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AYXPB0284C (Appellant) (Respondent) Appellant by Shri Himanshu Gandhi, AR Respondent by Shri Rajendra Joshi, Sr. DR Date of Hearing 15/05/2025 Date of Pronouncement 19/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH,…

Prasanth Sunil Kumar Bohra, Mumbai vs. Income Tax Officer 20(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA 6725/Mum/2024 is allowed

ITA 2302/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 May 2025AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Bijayananda Pruseth

Section 148Section 151Section 234BSection 274Section 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI ‘C’ BENCH BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.2302 & 2303/MUM/2025 Assessment Years: (2014-15 & 2016-17) (Physical Hearing) Prasanth Sunil Kumar Bohra, Vs. ITO, 302-A, Om Residency Jerbai Wadia Ward – 20(2)(1), Road, Bhoiwada Patel, Mumbai Maharashtra – 400012 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AYXPB0284C (Appellant) (Respondent) Appellant by Shri Himanshu Gandhi, AR Respondent by Shri Rajendra Joshi, Sr. DR Date of Hearing 15/05/2025 Date of Pronouncement 19/05/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH,…

DCIT, Central Circle-3, New Delhi vs. Rameshwer Dass, Delhi

The appeals are allowed

ITA 136/DEL/2020[2011-12]Status: DisposedITAT Delhi02 Apr 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri R.P. Mall, AdvocateFor Respondent: Ms Monika Singh, CIT-DR
Section 132Section 132ASection 153Section 153ASection 153BSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITAs No.135 & 136/Del/2021 Assessment Years : 2016-17 & 2017-18 Shakuntalam Investment and Leasing Vs. ACIT, Limited, Central Circle-01, 770/24, Ground Floor, New Delhi. DDA Flats, Kalkaji, New Delhi – 110 019. PAN: AAACS4752J Assessee by : Shri R.P. Mall, Advocate Revenue by : Ms Monika Singh, CIT-DR Date of Hearing : 19.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the orders dat…