Jindal Stainless Ltd. v. ACIT, CC-6

120 ITD 301Income Tax Appellate Tribunal2009#3854 most cited

What is Jindal Stainless Ltd. v. ACIT, CC-6 authority for?

Assessments framed under section 153A are invalid if a valid search warrant under section 132 was not issued in the name of the assessee. Such assessments are void-ab-initio.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Jindal Stainless Ltd. v. ACIT · 120 ITD 301 · section 153A · section 132 · search warrant · invalid assessment · void-ab-initio · PANCHNAMA

Sections most often in play

Section 153ASection 143(3)Section 132Section 263Section 69ASection 142(1)Section 143(2)Section 250

Issues it is cited on

section 269stsection 153a proceedingspanchnamasection 158b(b)section 153b(1)section 158bdsection 144basection 158bcsection 131(1a)assistant directorsurvey under section 133asection 269

Judgments citing Jindal Stainless Ltd. v. ACIT, CC-6

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 360/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh01 Sept 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…ed in [2016] 73 taxmann.com 159 (SC). (Refer page no. 32 of case law index book) CIT Vs Jolly Fantasy World Ltd., reported in [2015] 57 taxmann.com 80 (Gujarat HC) (Refer page no. 33-43 of case law index book) Jindal Stainless Ltd. Vs ACIT, reported in [2009] 120 ITD 301 (Del.)(Refer page no. 44 of case law index book) Thus, in nutshell, no panchnama was drawn and even if it is said that the search has been initiated but without execution of search, the completion of assessment u/s 153A are bad in law and, thus, it suffers from non-curable defects, which we have submitted at page 20 of the order of CIT(A). 1.13 F…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 358/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…16] 73 taxmann.com 159 (SC). (Refer page no. 32 of case law index book) xi) CIT Vs Jolly Fantasy World Ltd., reported in [2015] 57 taxmann.com 80 (Gujarat HC) (Refer page no. 33-43 of case law index book) xii) Jindal Stainless Ltd. Vs ACIT, reported in [2009] 120 ITD 301 (Del.)(Refer page no. 44 of case law index book) Thus, in nutshell, no panchnama was drawn and even if it is said that the search has been initiated but without execution of search, the completion of assessment u/s 153A are bad in law and, thus, it suffers from non-curable defects, which we have submitted at page 20 of the order of CIT(A). 1.13 F…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…2016] 73 taxmann.com 159 (SC). (Refer page no. 32 of case law index book) x) CIT Vs Jolly Fantasy World Ltd., reported in [2015] 57 taxmann.com 80 (Gujarat HC) (Refer page no. 33-43 of case law index book) xi) Jindal Stainless Ltd. Vs ACIT, reported in [2009] 120 ITD 301 (Del.)(Refer page no. 44 of case law index book) Thus, in nutshell, no panchnama was drawn and even if it is said that the search has been initiated but without execution of search, the completion of assessment u/s 153A are bad in law and, thus, it suffers from non-curable defects, which we have submitted at page 20 of the order of CIT(A). 1.13 F…

Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 356/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Sept 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant प्रत्यर्थी/Respondent स्थायी लेखा सं./Pan No: Aalca0327J & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…2016] 73 taxmann.com 159 (SC). (Refer page no. 32 of case law index book) x) CIT Vs Jolly Fantasy World Ltd., reported in [2015] 57 taxmann.com 80 (Gujarat HC) (Refer page no. 33-43 of case law index book) xi) Jindal Stainless Ltd. Vs ACIT, reported in [2009] 120 ITD 301 (Del.)(Refer page no. 44 of case law index book) Thus, in nutshell, no panchnama was drawn and even if it is said that the search has been initiated but without execution of search, the completion of assessment u/s 153A are bad in law and, thus, it suffers from non-curable defects, which we have submitted at page 20 of the order of CIT(A). 1.13 F…

Jayachandraraju Gangaraju, Nellore vs. ITO., Ward-2, Nellore

In the result, the appeal of the assessee is allowed

ITA 125/HYD/2025[2017-18]Status: DisposedITAT Hyderabad25 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri VVSC Muralidhar RaoFor Respondent: Dr. Sachin Kumar, SR-DR
Section 143Section 153Section 69

…ery much relying on the mot following citations, which reveals the essential ingredients of search u/s. 153-A of the I.T. Act 1961. (a) Jindal Stainless Ltd. Vs. ACIT, ITA NOs. 3480 & 3481 (Del) 2006, 122 TTJ 902. (b) Rajat Trade.com India Pvt. Ltd. Vs. DCIT, 120 ITD 301 Appeal No. IT (SS) A.NO. 182 & 183 / TNI/2007 Indore, ITAT. (c) Regency Mahavir Properties Vs. ACIT Cen. Cir.l, Thane (2018) 89 Taxmann.com 444 (Mumbai Tribunal). 3. The learned Assessing Officer wrongly assessed a sum of Rs.62,99,500/- as unexplained money of the assessee u/s. 69-A of the Act ignoring the fact that, the assessee has only borrowe…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5102/DEL/2024[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5101/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jul 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Central Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5100/DEL/2024[2010-11]Status: DisposedITAT Delhi23 Jul 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5099/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5098/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5097/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Central Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5088/DEL/2024[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Cental Circle 25, New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5087/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5086/DEL/2024[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Central Circle 25 Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5085/DEL/2024[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

ACIT Central Circle- 25 Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5084/DEL/2024[2009-10]Status: DisposedITAT Delhi23 Jul 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 153ASection 263

…Hence, the orders framed u/s 153A of the Act in case of the assessee are non-est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments CO Nos…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 918/DEL/2025[2015-16]Status: DisposedITAT Delhi11 Jun 2025AY 2015-16

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…ce, the orders framed u/s 153A of the Act in case of, the assessee are non est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 7 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments framed…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 917/DEL/2025[2014-15]Status: DisposedITAT Delhi11 Jun 2025AY 2014-15

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…ce, the orders framed u/s 153A of the Act in case of, the assessee are non est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 7 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments framed…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 916/DEL/2025[2013-14]Status: DisposedITAT Delhi11 Jun 2025AY 2013-14

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…ce, the orders framed u/s 153A of the Act in case of, the assessee are non est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 7 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments framed…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

In the result, all the 05 appeals filed by the Revenue stand dismissed

ITA 915/DEL/2025[2012-13]Status: DisposedITAT Delhi11 Jun 2025AY 2012-13

Bench: Shri Mahavir Singh, Hon’Bleita No. 915/Del/2025 (Ay 2012-13) Ita No. 917/Del/2025 (Ay 2014-15) & Acit, Central Circle-25, Vs. Honey Arora, A-101, 4Th Floor, Delhi Room No. 317, 3Rd Floor, Ara Shardapuri Centre, Jhandewalan Ramesh Nagar, Extension, Delhi – 55 Delhi – 15 (Pan: Arnpa8541J) (Appellant) (Respondent) Appellant By : Sh. Shyam Manohar Singh, Sr. Dr. Respondent By : Sh. Amit Kumar Gupta, Adv. Date Of Hearing 08.05.2025 Date Of Pronouncement 11.06.2025

For Appellant: Sh. Shyam Manohar Singh, Sr. DRFor Respondent: Sh. Amit Kumar Gupta, Adv
Section 131Section 132(1)Section 142(1)Section 143(2)Section 153ASection 69A

…ce, the orders framed u/s 153A of the Act in case of, the assessee are non est, invalid, void-ab-initio, illegal and unlawful. Further, the facts of the instant case of the assessee are also similar to the case of Jindal Stainless Ltd. v. ACIT, CC-6 [2009] 7 120 ITD 301 (Delhi) as relied upon by the Ld AR whereby the Cordinate Bench held that the assessments framed on the assessee under section 153A are invalid assessments when there is no warrant of authorization of search u/s 132 of the Act in his own name. Accordingly, following the decision of the coordinate bench only, it is held that the assessments framed…