INCOME-TAX OFFICER v. GHANSHYAM STEEL TRADERS

107 Taxmann 126Income Tax Appellate Tribunal1999#12004 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 37(1)Section 132(4)Section 133(6)Section 143(3)Section 147Section 69ASection 131(1A)Section 153A

Issues it is cited on

gaarsection 194qsection 158bb(1)retraction of statementsection 158b(b)section 158bbsection 65bsection 65summons under section 131statement under section 132(4)section 131(1a)retracted statement

Judgments citing INCOME-TAX OFFICER v. GHANSHYAM STEEL TRADERS

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3263/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Nov 2021AY 2011-12

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3262 and 3263/Del/2016 (Assessment Year: 2010-11 and 2011-12) DCIT, Vs. M/s. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, Delhi PAN:AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Charudahry, CIT DR Assessee by: Shri Amit Goel and Shri Nippon Mittal, CA Date of Hearing 10/11/2021 Date of pronouncement 23/11/2021 O R D E R PER PRASHANT MAHARISHI,…

DCIT, New Delhi vs. M/S Pilot Industries Ltd., New Delhi

In the result, both the appeals filed by the learned assessing officer are dismissed

ITA 3262/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2021AY 2010-11

Bench: Ms Suchitra Raghunath Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Amit Goel and ShriFor Respondent: Shri H. K. Charudahry, CIT
Section 132

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA No. 3262 and 3263/Del/2016 (Assessment Year: 2010-11 and 2011-12) DCIT, Vs. M/s. Pilot Industries Ltd, Central Circle-19, F-29/30, Gokhle Market, New Delhi Near Tis Hazari Court, Mori Gate, Delhi PAN:AAACP0655R (Appellant) (Respondent) Revenue by : Shri H. K. Charudahry, CIT DR Assessee by: Shri Amit Goel and Shri Nippon Mittal, CA Date of Hearing 10/11/2021 Date of pronouncement 23/11/2021 O R D E R PER PRASHANT MAHARISHI,…

Heeralal Meghraj Doshi, Mumbai vs. Asst CIT 18(2), Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 3015/MUM/2015[2009-10]Status: DisposedITAT Mumbai15 Feb 2017AY 2009-10

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

Section 133(6)Section 143(1)Section 143(3)

…third party if the appellant is not given opportunity to cross- examine- 361 ITR 206 (Del) CIT Vs. Sunrise Tooling System P. Ltd. 163 ITR 249 (Guj) CIT Vs. M.K. Brothers 252 ITR 476 (Guj) DCIT Vs. Adinath Industries Balaji Textiles Vs. DCIT 49 ITD 177 (Mum) 107 Taxmann 126 (ITAT Ahd) ITO Vs. Ghanshyam Steel Traders 122 Taxmann 32 (ITAT Gauhati) DCIT Vs. Brahmaputra Steels P. Ltd. ITO Vs. Agarwal Steel Traders 77 Taxman 95 (Chd) The appellant submits that without prejudice to the contention of (v) the appellant that there is no admission made in the statement recorded in the course of survey proceedings, the ap…

INCOME-TAX OFFICER v. GHANSHYAM STEEL TRADERS (107 Taxmann 126) — Cited in 8 Judgments | BharatTax