Kamal Kumar Kalia v. Union of India

268 Taxmann 398High Court2020#4647 most cited

What is Kamal Kumar Kalia v. Union of India authority for?

Employees of Public Sector Undertakings (PSUs) and nationalized banks are not considered government employees for the purpose of exemption under section 10(10AA) of the Income Tax Act, 1961, and are not discriminated against when compared to Central and State Government employees.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

Kamal Kumar Kalia v. Union of India · Section 10(10AA) · Public Sector Undertaking · PSU · nationalized banks · government employee · exemption · salary · gratuity · retrenchment compensation

Also reported as

313 CTR 779111 Taxmann.com 409

Sections most often in play

Section 10(10AA)Section 143(1)Section 154Section 10(10AA)(i)Section 10(10AA)(ii)Section 264Section 143(3)Section 250

Issues it is cited on

section 10(10aa)pptamalgamationsection 10salarychief commissionersection 154section 143(1)section 133section 131prescribedsection 250

Judgments citing Kamal Kumar Kalia v. Union of India

SATISH CHANDRA TYAGI,DELHI vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC) DELHI

In the result, the appeal of the assessee is allowed

ITA 8770/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2019-20] Satish Chandra Tyagi, Commissioner Of Income Tax A-601, Lakevie Apptt. Plot (Appeals), Hans Bhawan, No.17, Paschim Vihar, Vs Wing,-2, I. P. Estate, Sunder Vihar West, New Delhi-110002 New Delhi-110087 Pan-Abgpt2521E Appellant Respondent Appellant/Assessee By Shri Satish Chandra Tyagi, Assessee In Person. Respondent/Revenue By Shri Ravi Kant Chaudhary, Sr. Dr Date Of Hearing 09.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 10Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2019-20] Satish Chandra Tyagi, Commissioner of Income Tax A-601, lakevie Apptt. Plot (Appeals), Hans Bhawan, No.17, Paschim Vihar, Vs Wing,-2, I. P. Estate, Sunder Vihar West, New Delhi-110002 New Delhi-110087 PAN-ABGPT2521E Appellant Respondent Appellant/Assessee by Shri Satish Chandra Tyagi, Assessee in person. Respondent/Revenue by Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 09.03.2026 Date of Pronouncement 20.03.2026 ORDER PER AMITABH SHU…

KAMLESH TYAGI,DELHI vs. OFFICE OF THE COMMISSIONER OF INCOME TAX, APPEAL, DELHI

The appeal of the assessee is allowed

ITA 8789/DEL/2025[2020-21]Status: DisposedITAT Delhi22 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godaraita No. 8789/Del/2025 : Asstt. Year: 2020-21 Kamlesh Tyagi, Vs Cit(A)/Nfac, A-601, Lake View Apptt., Paschim Income Tax Officer, Vihar, Sunder Vihar, West Delhi, Ward-67(1), New Delhi-110087 New Delhi-110002 (Appellant) (Respondent) Pan No. Aadpt4266G Assessee By: Sh. Kamlesh Tyagi (Individual) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Addl./Jcit(A)-2, Hyderabad’S Din & Order No.Itba/Apl/S/250/2024-25/1066275720(1) Dated 30.06.2024, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Kamlesh Tyagi (Individual)For Respondent: Sh. Manoj Kumar, Sr. DR
Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8789/Del/2025 : Asstt. Year: 2020-21 Kamlesh Tyagi, Vs CIT(A)/NFAC, A-601, Lake view Apptt., Paschim Income Tax Officer, Vihar, Sunder Vihar, West Delhi, Ward-67(1), New Delhi-110087 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AADPT4266G Assessee by: Sh. Kamlesh Tyagi (Individual) Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.01.2026 Date of Pronouncement: 22.01.2026 ORDER This assessee’s appeal for Assessment Year 2020-21 arises against the Addl./JCIT(A)-2, Hyderabad’s DIN…

SUNIL KUMAR SAXENA,NOIDA vs. DELHI, DELHI

The appeal of the assessee is allowed

ITA 8780/DEL/2025[2020-2021]Status: DisposedITAT Delhi22 Jan 2026AY 2020-2021

Bench: Sh. Satbeer Singh Godaraita No. 8780/Del/2025 : Asstt. Year: 2020-21 Sunil Kumar Saxena, Vs Cit(A)/Nfac, Flat No. N6-403, Plot No. Gh-8B, Delhi Tech Zone-Iv Are, Gautam Budh Nagar, U.P.-201306 (Appellant) (Respondent) Pan No. Acmps0313C Assessee By: Sh. Sunil K. Saxena (Individual) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2020-21 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2022-23/1051074646(1) Dated 21.03.2023, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Sunil K. Saxena (Individual)For Respondent: Sh. Manoj Kumar, Sr. DR
Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8780/Del/2025 : Asstt. Year: 2020-21 Sunil Kumar Saxena, Vs CIT(A)/NFAC, Flat No. N6-403, Plot No. GH-8B, Delhi Tech Zone-IV Are, Gautam Budh Nagar, U.P.-201306 (APPELLANT) (RESPONDENT) PAN No. ACMPS0313C Assessee by: Sh. Sunil K. Saxena (Individual) Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.01.2026 Date of Pronouncement: 22.01.2026 ORDER This assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2022-23/10510746…

KHADIJA SAINUL ABEEB NALAKATH,NAVI MUMBAI vs. ASST. DIRECTOR OF INCOME TAX, KOLKATA

ITA 7006/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Jan 2026AY 2020-21

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Nagnath Pasale, Sr. DR
Section 10Section 143(1)

…आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI ARUN KHODPIA, AM I.T.A. No. 7006/Mum/2025 (Assessment Year: 2020-21) Khadija Sainul Abeeb Nalakath, Addl./JCIT (Appeals)-4, B-1/101, Nilgiri Garden, Kolkata Sector 24, CBD Belapur, Vs. Navi Mumbai-400614. PAN: AABPN8770D Assessee -अपीलाथ" / Appellant Revenue - ""थ" / Respondent : : Shri Ravi Pratab Singh, AR Assessee by : Shri Nagnath Pasale, Sr. DR Revenue by Date of Hearing 05.01.2026 : Date of Pronouncement : 12.01.2026 O R D E R Per Arun Khodpia, AM: The present appeal is institu…

SUDHAKAR GUNDAPPA PALDEWAR,K.V.RANGAREDDY vs. COMMISSIONER OF INCOME-TAX (APPEALS), NEW DELHI

In the result, appeal of the assessee is allowed

ITA 1781/PUN/2025[2020-21]Status: DisposedITAT Pune31 Oct 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri SudhakarFor Respondent: Shri Milind Debaje- JCIT
Section 10Section 143(1)Section 154

…आयकर अपीलीय अधिकरण “एस एम सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1781/PUN/2025 धििाारण वर्ा / Assessment Year : 2020-21 Sudhakar Gundappa Paldewar, Commissioner of Flat No. 210, Solitaire pride Income Tax (Appeals), Beside Vidut arcade, Bachupally Vs. New Delhi B.O., Bachpalle, K.V. Rangareddy, Telengana, Hyderabad-500090 PAN : AAMPP4397H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sudhakar Gundappa Paldewar Department by : Shri Milind Debaje- JCIT Dat…

BALAKRAM HIRANAND LOHANA ,MUMBAI vs. ITO 42(2)(1), MUMBAI

In the result, the appeal filed by the Assessee is hereby allowed

ITA 3791/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Oct 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosainbalakram Hiranand Lohana Vs. Adit, Cpc, Bangalore. Flat No. 202, D Wing, Bldg. No. 8, Neelam Nagar Co-Op. Housing Society Gavanpada, Mulund (E), Mumbai – 400081. Pan/Gir No. Abmpl5168M (Applicant) (Respondent)

Section 10Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Balakram Hiranand Lohana Vs. ADIT, CPC, Bangalore. Flat No. 202, D Wing, Bldg. No. 8, Neelam Nagar Co-Op. Housing Society Gavanpada, Mulund (E), Mumbai – 400081. PAN/GIR No. ABMPL5168M (Applicant) (Respondent) Assessee by Shri Shashank Mehta Revenue by Shri Adesh Rai, Sr. DR (Virtually) Date of Hearing 03.09.2025 Date of Pronouncement 30.10.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dt. 15.02.2025 passed under section 250 o…

VIJAY PAL GUPTA,DWARKA, DELHI vs. COMMISSIONER OF INCOME-TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC)

The appeal of the assessee is allowed

ITA 5915/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Oct 2025AY 2021-22

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21 Vs. Cit(A)/Nfac, Sh. Rajiv Kumar Wadhwa, 98-Lig Flat Dda, Flat Pocket New Delhi 3, Paschimpur, Paschim Vihar, West Delhi, Delhi Pan: Aaapw3032C (Appellant) (Respondent) Assessee By Sh. Rajiv Kumar Wadhwa (Assessee) Department By Sh. Manoj Kumar, Sr. Dr With Assessment Year: 2021-22 Sh. Vijay Pal Gupta, Vs. Ito, B-203, Swami Dayanand Ward-67(1), Apartments, Plot No.5, New Delhi Sector-6, Dwarka, Delhi Pan: Acopg6634J (Appellant) (Respondent) Assessee By Sh. Vijay Pal Gupta (Assessee) Department By Sh. Manoj Kumar, Sr. Dr Date Of Hearing 29.10.2025 Date Of Pronouncement 29.10.2025 Order The Instant Two Appeals Involve The Twin Assessees, Namely, Sh. Rajiv Kumar Wadhwa & Sh. Vijay Pal Gupta. They Have Filed

Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Vs. CIT(A)/NFAC, Sh. Rajiv Kumar Wadhwa, 98-LIG Flat DDA, Flat Pocket New Delhi 3, Paschimpur, Paschim Vihar, West Delhi, Delhi PAN: AAAPW3032C (Appellant) (Respondent) Assessee by Sh. Rajiv Kumar Wadhwa (Assessee) Department by Sh. Manoj Kumar, Sr. DR With Assessment Year: 2021-22 Sh. Vijay Pal Gupta, Vs. ITO, B-203, Swami Dayanand Ward-67(1), Apartments, Plot No.5, New Delhi Sector-6, Dwarka, Delhi PAN: ACOPG6634J (Appellant) (Respondent) Assessee by Sh. Vijay Pal Gupta (…

RAJIV KUMAR WADHWA,WEST DELHI vs. COMMISSIONER OF INCOME-TAX, NATIONAL FACELESS APPEAL CENTRE (NFAC)

The appeal of the assessee is allowed

ITA 5897/DEL/2025[2020-21]Status: DisposedITAT Delhi29 Oct 2025AY 2020-21

Bench: Shri Satbeer Singh Godaraassessment Year: 2020-21 Vs. Cit(A)/Nfac, Sh. Rajiv Kumar Wadhwa, 98-Lig Flat Dda, Flat Pocket New Delhi 3, Paschimpur, Paschim Vihar, West Delhi, Delhi Pan: Aaapw3032C (Appellant) (Respondent) Assessee By Sh. Rajiv Kumar Wadhwa (Assessee) Department By Sh. Manoj Kumar, Sr. Dr With Assessment Year: 2021-22 Sh. Vijay Pal Gupta, Vs. Ito, B-203, Swami Dayanand Ward-67(1), Apartments, Plot No.5, New Delhi Sector-6, Dwarka, Delhi Pan: Acopg6634J (Appellant) (Respondent) Assessee By Sh. Vijay Pal Gupta (Assessee) Department By Sh. Manoj Kumar, Sr. Dr Date Of Hearing 29.10.2025 Date Of Pronouncement 29.10.2025 Order The Instant Two Appeals Involve The Twin Assessees, Namely, Sh. Rajiv Kumar Wadhwa & Sh. Vijay Pal Gupta. They Have Filed

Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Vs. CIT(A)/NFAC, Sh. Rajiv Kumar Wadhwa, 98-LIG Flat DDA, Flat Pocket New Delhi 3, Paschimpur, Paschim Vihar, West Delhi, Delhi PAN: AAAPW3032C (Appellant) (Respondent) Assessee by Sh. Rajiv Kumar Wadhwa (Assessee) Department by Sh. Manoj Kumar, Sr. DR With Assessment Year: 2021-22 Sh. Vijay Pal Gupta, Vs. ITO, B-203, Swami Dayanand Ward-67(1), Apartments, Plot No.5, New Delhi Sector-6, Dwarka, Delhi PAN: ACOPG6634J (Appellant) (Respondent) Assessee by Sh. Vijay Pal Gupta (…

ASHOK ARORA,GURGAON vs. INCOME TAX OFFICER, WARD-1(1) DELHI, DELHI

The appeal of the assessee is allowed

ITA 2942/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Aug 2025AY 2021-22

Bench: Sh. Satbeer Singh Godaraita No. 2942/Del/2025 : Asstt. Year : 2021-22 Ashok Arora, Vs Income Tax Officer, 281, First Floor, Sector-51, Ward-1(1), Gurgaon, Haryana-122018 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaapa0425F Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 28.08.2025 Date Of Pronouncement: 28.08.2025 Order This Assessee’S Appeal For Assessment Year 2021-22, Arises Against The Addl./Jcit(A), Kanpur’S Din & Order No. Itba/Apl/S/250/2024-25/1073670355(1) Dated 25.02.2025, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 2942/Del/2025 : Asstt. Year : 2021-22 Ashok Arora, Vs Income Tax Officer, 281, First Floor, Sector-51, Ward-1(1), Gurgaon, Haryana-122018 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAAPA0425F Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 28.08.2025 Date of Pronouncement: 28.08.2025 ORDER This assessee’s appeal for Assessment Year 2021-22, arises against the Addl./JCIT(A), Kanpur’s DIN & order No. ITBA/APL/S/250/2024-25/1073670355(1) dated 25.02.2025, in pr…

GOBIND KHATTAR,DELHI vs. ADDL/JCIT (A)-1, NASHIK

The appeal of the assessee is allowed

ITA 4414/DEL/2025[2020-21]Status: DisposedITAT Delhi25 Aug 2025AY 2020-21

Bench: Sh. Satbeer Singh Godaraita No. 4414/Del/2025 : Asstt. Year : 2020-21 Gobind Khattar, Vs Addl./Jcit(A)-1, B-903, Ashadeep Society, Plot No. Income Tax Office Nashik, 3B, Sector-2, Dwarka, Maharashtra-422001 New Delhi-110075 (Appellant) (Respondent) Pan No. Aiqpk8069D Assessee By: Sh. Govind Khattar (Assessee) Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 25.08.2025 Date Of Pronouncement: 25.08.2025 Order This Assessee’S Appeal For Assessment Year 2020-21, Arises Against The Addl./Jcit(A)-1, Nashik’S Din & Order No. Itba/Apl/S/250/2023-24/1061417389(1) Dated 23.02.2024, In Proceedings U/S 143(1) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Govind Khattar (Assessee)For Respondent: Sh. Manoj Kumar, Sr. DR
Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4414/Del/2025 : Asstt. Year : 2020-21 Gobind Khattar, Vs Addl./JCIT(A)-1, B-903, Ashadeep Society, Plot No. Income Tax Office Nashik, 3B, Sector-2, Dwarka, Maharashtra-422001 New Delhi-110075 (APPELLANT) (RESPONDENT) PAN No. AIQPK8069D Assessee by: Sh. Govind Khattar (Assessee) Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 25.08.2025 Date of Pronouncement: 25.08.2025 ORDER This assessee’s appeal for Assessment Year 2020-21, arises against the Addl./JCIT(A)-1, Nashik’s DIN & order…

ASHWANI KUMAR SHARMA,PANCHKULA vs. INCOME TAX OFFICER, WARD- 1 PANCHKULA, PANCHKULA

In the result, the appeal of the assessee is dismissed

ITA 652/CHANDI/2023[2020-2021]Status: DisposedITAT Chandigarh24 Jun 2025AY 2020-2021
Section 10Section 10(10)(i)Section 10ASection 143(2)Section 143(3)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “B”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 652 /Chd/2023\nनिर्धारण वर्ष / Assessment Year : 2020-21\nShri Ashwani Kumar Sharma\nFlat No. 105, Parvati Durga Society,\nGH-5, MDC, Sector-6, Panchkula,\nHaryana-134109\nस्थायी लेखा सं./ PAN NO: AKNPS6440F\nअपीलार्थी/Appellant\nनिर्धारिती की ओर से/Assessee by :\nराजस्व की ओर से / Revenue by :…

TARA CHAND KANSAL,FARIDABAD vs. INCOME TAX OFFICER, WARD 1(4), FARIDABAD, FARIDABAD

Appeal is allowed

ITA 1944/DEL/2025[2019-20]Status: DisposedITAT Delhi23 Jun 2025AY 2019-20

Bench: Sh. Satbeer Singh Godaraita No. 1944/Del/2025 : Asstt. Year : 2019-20 Tara Chand Kansal, Vs Income Tax Officer, H. No. 524, Sector-46, Faridabad, Ward-1(4), Haryana-121010 Faridabad-121001 (Appellant) (Respondent) Pan No. Acepk7790B Assessee By: Sh. D. C. Garg, Ca Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 23.06.2025 Date Of Pronouncement: 23.06.2025 Order

For Appellant: Sh. D. C. Garg, CAFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 10Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1944/Del/2025 : Asstt. Year : 2019-20 Tara Chand Kansal, Vs Income Tax Officer, H. No. 524, Sector-46, Faridabad, Ward-1(4), Haryana-121010 Faridabad-121001 (APPELLANT) (RESPONDENT) PAN No. ACEPK7790B Assessee by: Sh. D. C. Garg, CA Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 23.06.2025 Date of Pronouncement: 23.06.2025 ORDER This assessee’s appeal for Assessment Year 2019-20, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072856980(1) date…

NEELAM GUPTA,NEW DELHI vs. ADDL/JCIT (A)-2, VISAKHAPATNAM

The appeal of the assessee is allowed

ITA 81/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Apr 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara

For Appellant: Ms. Neelam Gupta (Assessee)For Respondent: Sh. Sanjay Kumar, Sr. DR
Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 81/Del/2025 : Asstt. Year: 2020-21 Neelam Gupta, Vs Addl//JCIT(A)-2, Flat No. 233, Jaina apartments Plot No. Income Tax Office, 26, Rohini, Infinity Towers, Delhi Visakhapatnam (PAN: AAJPG8316Q) (APPELLANT) (RESPONDENT) PAN No. AQIPS1923N Assessee by : Ms. Neelam Gupta (Assessee) Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2020-21, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No.…

SHYAM SUNDER SAHNI,NEW DELHI vs. ASST. DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

The appeal of the assessee is allowed

ITA 129/DEL/2025[2021-22]Status: DisposedITAT Delhi21 Apr 2025AY 2021-22

Bench: Sh. Satbeer Singh Godara

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 10Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 129/Del/2025 : Asstt. Year: 2021-22 Shyam Sunder Sahni, Vs Asstt. Director of Income Tax, B-2/143, Janakpurii, New Delhi -58 CPC, Bengaluru (PAN: AYOPS8172M) (APPELLANT) (RESPONDENT) PAN No. AQIPS1923N Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2021-22, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/APLS/S/250/2024-25/1070768151(1) dated 29.11.2024, in…

AJAY AGARKAR,UJJAIN vs. CIT(A), MADHYA PRADESH

The appeal is allowed for statistical purpose

ITA 337/IND/2024[2018-19]Status: DisposedITAT Indore30 Jan 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2018-19 Ajay Aagarkar Nfac House No.4, Kalpataru Delhi Avenue, Dewas Road, Near बनाम/ Rukmani Motors Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) Pan: Abhpa2638L Assessee By Ms. Ruchira Nerkar, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement .01.2025

Section 10Section 143(1)Section 154Section 250

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER Assessment Year:2018-19 Ajay Aagarkar NFAC House No.4, Kalpataru Delhi Avenue, Dewas Road, Near बनाम/ Rukmani Motors Vs. Ujjain (Assessee/Appellant) (Revenue/Respondent) PAN: ABHPA2638L Assessee by Ms. Ruchira Nerkar, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 20.01.2025 Date of Pronouncement .01.2025 आदेश/ O R D E R Per UDAYAN DAS GUPTA, J.M.: This appeal is filed by the assessee against the order of the Ld CIT ( A )…

RAVINDER SINGH,NEW DELHI vs. ITO,WARD-73, NEW DELHI

Appeal is allowed in above terms

ITA 648/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Dec 2024AY 2020-21
Section 10Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI (SMC) BENCH, NEW DELHI BEFORESHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2020-21 Ravinder Singh, CSC-6, A-1 Vs. Income-tax Officer, Block Shopping Centre, Ward-73, New Delhi. Safdarjung Enclave, New Delhi. PAN : AHRPS4388K (Appellant) (Respondent) Assessee by None Department by Sh. Sahil Kumar Bansal, Sr. DR Date of hearing 23.12.2024 Date of pronouncement 23.12.2024 ORDER This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN…

DINESH KUMAR,RAIGAD, MAHARASHTRA vs. DEPUTY DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE (CPC), BENGALURU, BENGALURU

The appeal of the assessee is allowed

ITA 134/PUN/2024[2022-23]Status: DisposedITAT Pune19 Jun 2024AY 2022-23

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri NoneFor Respondent: Shri Ramnath P. Murkunde
Section 10Section 250

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.134/PUN/2024 धििाारण वर्ा / Assessment Year : 2022-23 Dinesh Kumar, Deputy Director of Income Blur Bell – 11 Godrej SKY Garden, Tax, Centralized Takka, Panvel, Raigad-410206 Vs. Processing Centre (CPC), Bengaluru PAN : AAPPT1935N अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri None Department by : Shri Ramnath P. Murkunde Date of hearing : 06-06-2024 Date of 19-06-2024 Pronouncement : आदेश…

SUBHASHI YADAORAO CHIMURKAR,NAGPUR vs. INCOME TAX OFFICER, WARD-5(3), NAGPUR

Appeal is allowed in above terms

ITA 168/NAG/2023[2018-19]Status: DisposedITAT Nagpur24 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

For Appellant: For Revenue : Shri Abhay Y Marathe, Sr.DRFor Respondent: Shri Abhay Y Marathe, Sr.DR
Section 10Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.168/NAG./2023 Assessment Year 2018-2019 Shri Subhash Yadaorao Chimurkar, Plot No.18 And The Income Tax Officer, 25, Panjra, Post Koradi, Ward-5(3), BSNL Bldg., vs. Kamptee, Nagpur–441 111. Seminary Hill s, Nagpur. Maharashtra. Maharashtra. PAN ABDPC4045M (Appellant) (Respondent) -None- For Assessee : For Revenue : Shri Abhay Y Marathe, Sr.DR Date of Hearing : 28.03.2024 Date of Pronouncement : 24.04.2024 ORDER…

DILIP RAJESHWAR RAJKONDAWAR,NAGPUR vs. INCOME TAX OFFICE, NFAC, DELH

ITA 118/NAG/2023[2018-19]Status: DisposedITAT Nagpur19 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Respondent: Shri Abhay Y. Marathe
Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.375/NAG./2022 AND ITA.Nos.10, 118 & 389/NAG./2023 Sl. Name of Assessee Respondent A.Y. NFAC, Delhi’s Din & Proceedings No. Heard on Order No. dated Appealed under sec. Against Shri Mohan Baliramji Thakre, The Income 2018-19 ITBA/NFAC/S/250/2022- 143(3) of D/69/2, Prakash Tax Officer, 23/1045337545(1) the Act. 1. 21.03.2024 Nagar, Khaparkheda, National E- Dated 09.09.2022 Nagpur. Assessment PIN 441 102. Centre, Delhi. Maharashtra PAN AATPT2360F Shri Ashok The Asst. Mahadeor…

SHRI ASHOK MAHADEORAO GAWHANDE,BULDHANA vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

ITA 10/NAG/2023[2018-19]Status: DisposedITAT Nagpur19 Apr 2024AY 2018-19

Bench: Shri Satbeer Singh Godara

For Respondent: Shri Abhay Y. Marathe
Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR “SMC” BENCH :NAGPUR [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA.No.375/NAG./2022 AND ITA.Nos.10, 118 & 389/NAG./2023 Sl. Name of Assessee Respondent A.Y. NFAC, Delhi’s Din & Proceedings No. Heard on Order No. dated Appealed under sec. Against Shri Mohan Baliramji Thakre, The Income 2018-19 ITBA/NFAC/S/250/2022- 143(3) of D/69/2, Prakash Tax Officer, 23/1045337545(1) the Act. 1. 21.03.2024 Nagar, Khaparkheda, National E- Dated 09.09.2022 Nagpur. Assessment PIN 441 102. Centre, Delhi. Maharashtra PAN AATPT2360F Shri Ashok The Asst. Mahadeor…

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