(i) Savita Kapila vs. ACIT (2020) 426 ITR 502 (Delhi); (ii) Rajender Kumar Sehgal v. ITO

176 Taxmann.com 15Reported decision2025#23284 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 148 Section 143(2)Section 147 Section 142(1)Section 143(3)Section 144 Section 159 Section 2(7)

Issues it is cited on

section 148 section 14 nfac

Judgments citing (i) Savita Kapila vs. ACIT (2020) 426 ITR 502 (Delhi); (ii) Rajender Kumar Sehgal v. ITO

MONISHA DHAWAN (THROUGH LEGAL HEIR NAYANA DHAVAN),NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 28(1), DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 3961/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Ms Madhumita Roy & Shri Brajesh Kumar Singhassessment Year : 2013-14 Monisha Dhawan (Through Legal Vs. Acit, Heir Nayana Dhavan), Circle-28(1), 115A, First Floor, Delhi. Jorbagh, New Delhi – 110 003. Pan: Bbupd2464B (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate & Shri Utkarsa Gupta, Advocate Revenue By : Shri Manish Gupta, Sr. Dr Date Of Hearing : 07.01.2026 Date Of Pronouncement : 07.01.2026

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri Manish Gupta, Sr. DR

Section 143(2)Section 143(3)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER Assessment Year : 2013-14 Monisha Dhawan (Through Legal Vs. ACIT, Heir Nayana Dhavan), Circle-28(1), 115A, First Floor, Delhi. Jorbagh, New Delhi – 110 003. PAN: BBUPD2464B (Appellant) (Respondent) Assessee by : Shri Salil Kapoor, Advocate & Shri Utkarsa Gupta, Advocate Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 07.01.2026 Date of Pronouncement : 07.01.2026 ORDER PER MADHUMITA ROY, JM: The instant appeal filed by the Assessee is directed agai…

CHAMPAT SINGH (THROUGH LEGAL HEIR SH. KANNU SINGH),GHAZIABAD vs. THE ITO-WARD-2(1)(2), CGO COMPLEX HAPUR CHUNGI GHAZIABAD

ITA 5623/DEL/2024[2012-13]Status: DisposedITAT Delhi29 Oct 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraasstt. Yr: 2012-13

Section 144Section 147Section 148

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Asstt. Yr: 2012-13 Champat Singh (through legal Vs Income Tax Officer, heir Shri Kannu Singh) Village: Ward-2(1)(2), Ghaziabad. Noornagar, Ghaziabad-201003. PAN: ASKPS 9635 F APPELLANT RESPONDENT Assessee represented by Shri Alok Gupta, CA Department represented by Shri Rajesh Kumar Dhanesta, Sr. DR Date of hearing 11.09.2025 Date of pronouncement 29.10.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal filed by the assessee is directed against the ord…

LATE SATISH MEHTA THRU LH KAPIL MEHTA,DELHI vs. ITO WARD 34(4) NEW DELHI, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 4646/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Raj Kumar, CAFor Respondent: Shri Manish Gupta, Sr. DR

Section 142(1)Section 143(2)Section 159Section 159(3)Section 2(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4646/DEL/2024 [A.Y. 2017-18] Late Shri Satish Mehta Vs. The I.T.O L/H Shri Kapil Mehta Ward – 34(4) C/o R. Plaha & Associates New Delhi KD-199, Pitampura, Delhi PAN – AJFPM 2659 B (Applicant) (Respondent) Assessee By : Shri Raj Kumar, CA Shri Arvind Jain, CA Department By : Shri Manish Gupta, Sr. DR Date of Hearing : 04.08.2025 Date of Pronouncement : .08.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the…