ITO v. Saksham Commodities Ltd.

170 Taxmann.com 87Supreme Court of India2025#9458 most cited

What is ITO v. Saksham Commodities Ltd. authority for?

Initiation of proceedings under section 153C requires the Assessing Officer to record satisfaction that documents seized during a search of a third party have a bearing on the determination of the assessee's total income.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

ITO v. Saksham Commodities Ltd. · section 153C · satisfaction note · search assessment · documents seized · bearing on total income · pre-requisite for section 153C · initiated proceedings

Sections most often in play

Section 143(3)Section 153ASection 153CSection 132Section 147Section 148Section 250Section 132(1)

Issues it is cited on

section 131(1a)block periodsection 34satisfaction notesection 10(38)section 50search assessmentdocuments seizedliable to taxnon-residentsection 153cfinal assessment order

Judgments citing ITO v. Saksham Commodities Ltd.

DCIT Central Circle 1, New Delhi vs. Udai Shanker Awasthi, New Delhi

ITA 5347/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Feb 2026AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

DCIT Central Circle 1, New Delhi vs. Udai Shanker Awasthi, New Delhi

ITA 5346/DEL/2025[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 132Section 153CSection 68

…ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 Udai Shanker Awasthi INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1.…

DCIT, Central Circle 1, New Delhi vs. Udai Shanker Awasthi, New Delhi

ITA 5345/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Feb 2026AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

DCIT, Central Circle 1, New Delhi vs. Udai Shankar Awasthi, New Delhi

ITA 5344/DEL/2025[2014-15]Status: DisposedITAT Delhi06 Feb 2026AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Date of Hearing
Section 132Section 153CSection 68

…ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 Udai Shanker Awasthi INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Vs. Central Circle-1, New Delhi (Appellant) Assessee by : Revenue by: Date of Hearing Date of pronouncement Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Ms. Pooja Swaroop, CIT (DR) 06/01/2025 /02/2026 ORDER PER BENCH 1.…

DCIT Central Circle-1, New Delhi vs. Udai Shanker Awasthi, New Delhi

ITA 4691/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, AdvFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 1Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Vs. Udai Shanker Awasthi, Central Circle-1, L-4, Hauz Khas Enclave, New Delhi Delhi (Appellant) (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

Shamkant Keshav Kotkar (Prop. Nandan Builders), Pune vs. Pr. Commissioner of Income Tax (Central), Pune

In the result, appeal of the assessee is allowed

ITA 1358/PUN/2025[2017-18]Status: DisposedITAT Pune31 Dec 2025AY 2017-18

Bench: SHRI VINAY BHAMORE (Judicial Member)

Section 132Section 142(1)Section 143(3)Section 153Section 153ASection 153CSection 26Section 263Section 40

…आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFOREDR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.1358/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Shamkant Keshav Kotkar V PCIT(Central), Pune. (Prop. Nandan Builders), s. Flat No.1, Nandadeep Apartment, Prabhar Road, Erandwana, Pune – 411004. PAN: ABEPK3581D Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke Revenue by Shri Amit Bobde,IRS–Commissioner of Income tax(DR) Date of hearing 18/11/2025 Date of pronouncement 31/12/20…

Nirvaza Enterprises Private Limited, Delhi vs. Assist. Commissioner of Income Tax, Central Circle-29, Delhi

In the result, appeal of the assessee is allowed

ITA 5886/DEL/2024[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(3)Section 153Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5879/Del/2024 (ASSESSMENT YEAR 2018-19) Nirvaja Enterprises Private Asst. CIT, Limited, Central Circle-29, H.No.116 F/F, Vs. Delhi. Village-Kotla, Mayur Vihar, Phase-1, Near Hukum Singh Dairy, Delhi. PAN-AAECC9830H (Appellant) (Respondent) Assessee by Shri Sudesh Garg, Adv.,Ms. Bhavya Garg, Adv.,Mr. Prince Bansal, CA Department by Shri Sanjay Kumar, CIT- DR Date of Hearing 16.09.2025 Date of Pronouncement 12.12.2025 O R D E R PER MANISH AGARWAL, AM: Th…

Nirvaza Enterprises Private Limited, Delhi vs. Assist. Commissioner of Income Tax, Central Circle - 29, New Delhi

In the result, appeal of the assessee is allowed

ITA 5879/DEL/2024[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(3)Section 153Section 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5879/Del/2024 (ASSESSMENT YEAR 2018-19) Nirvaja Enterprises Private Asst. CIT, Limited, Central Circle-29, H.No.116 F/F, Vs. Delhi. Village-Kotla, Mayur Vihar, Phase-1, Near Hukum Singh Dairy, Delhi. PAN-AAECC9830H (Appellant) (Respondent) Assessee by Shri Sudesh Garg, Adv.,Ms. Bhavya Garg, Adv.,Mr. Prince Bansal, CA Department by Shri Sanjay Kumar, CIT- DR Date of Hearing 16.09.2025 Date of Pronouncement 12.12.2025 O R D E R PER MANISH AGARWAL, AM: Th…

Income Tax Officer 5(2)(1), Mumbai vs. Micro Plantae Limited, Mumbai

The appeal of the revenue is dismissed

ITA 2925/MUM/2025[2004-05]Status: DisposedITAT Mumbai20 Nov 2025AY 2004-05

Bench: Shri Pawan Singh & Smt.Renu Jauhri7 (A.Y.2004-05)

For Appellant: Shri Dharmesh Shah, CA a/w MsFor Respondent: Shri R. A. Dhyani (CIT DR)
Section 132Section 143(3)Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTANT MEMBER 7 (A.Y.2004-05) Income Tax Officer 5(2)(1) Vs. Micro Plantae Limited Room No. 567, 5th floor, 4, Unity House, 2nd floor4, Aayakar Bhavan, M K Road, 8 Mama Parmanad Marg, Mumbai-400020. Opera House, Mumbai-400004. "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACM3686P Appellant .. Respondent Appellant by : Shri Dharmesh Shah, CA a/w Ms. Mitali M. Parekh, CA Respondent by : Shri R. A. Dhyani (CIT DR) Date of Hearing 03.11.2025 Date of Pronouncement 20.11.2025 आदेश / O R D E R PER RENU…

ACIT, Central Circle-2, New Delhi vs. Team Buildcon P.Ltd, New Delhi

In the result, Appeals of the Revenue are partly allowed for

ITA 4896/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/S Team Buildocn Pvt. Ltd. Of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, Ara Jhandewalan Delhi Extension, New Delhi Pan: Aacct4491L

Section 132Section 153A

…1 ITA No. 4895 & 4896/Del/2017 ACIT Vs. Team Buildcon Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/s Team Buildocn Pvt. Ltd. of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, ARA Jhandewalan Delhi Extension, New Delhi PAN: AACCT4491L Appellant Respondent Assessee by Sh. Ruchesh Sinha, Adv& Dr. Rakesh Kumar, Adv, Ms. Monalsa Maity, Adv Revenue by Sh. Jitender Singh, CIT DR…

ACIT, Central Circle-2, New Delhi vs. Team Buildcon P.Ltd, New Delhi

In the result, Appeals of the Revenue are partly allowed for

ITA 4895/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Jul 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/S Team Buildocn Pvt. Ltd. Of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, Ara Jhandewalan Delhi Extension, New Delhi Pan: Aacct4491L

Section 132Section 153A

…1 ITA No. 4895 & 4896/Del/2017 ACIT Vs. Team Buildcon Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/s Team Buildocn Pvt. Ltd. of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, ARA Jhandewalan Delhi Extension, New Delhi PAN: AACCT4491L Appellant Respondent Assessee by Sh. Ruchesh Sinha, Adv& Dr. Rakesh Kumar, Adv, Ms. Monalsa Maity, Adv Revenue by Sh. Jitender Singh, CIT DR…