PCIT v. Agson Global (P.) Ltd.

286 Taxmann 519High Court2022#4310 most cited

What is PCIT v. Agson Global (P.) Ltd. authority for?

Addition under section 68 for cash credits is not sustainable if the assessee demonstrates that the cash deposits are represented by cash sales and the Assessing Officer finds no defect in purchases or sales matching stock inflow/outflow.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

PCIT v Agson Global · section 68 · addition u/s 68 · cash credits · cash sales · stock inflow outflow · unexplained income · bogus purchases · section 132 · section 147

Also reported as

210 DTR 225

Sections most often in play

Section 147Section 132Section 148Section 68Section 143(3)Section 133(6)Section 115JBSection 139(1)

Issues it is cited on

circular tradingbeneficial ownershell companyaddition under section 68section 292csource of sourcesection 246documents seizedsection 250(4)entry operatorsection 41section 292

Judgments citing PCIT v. Agson Global (P.) Ltd.

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1725/KOL/2025[2016-17]Status: DisposedITAT Kolkata15 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: S/Shri Praveen Kishore &
Section 132Section 139(1)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA Nos.1688 to 1691/KOL/2025 (Assessment Years: 2015-16 to 2018-19) Balajee Mini Steels & Rerolling DCIT, Central circle 4(3) Private Limited Aaykar Bhawan Poorva, 110, 603, Shantikunj Apartment, Shantipally, Kolkata-700107, Vs. Phulwanipatna, G.P.O.800001, Kolkata Patna (Appellant) (Respondent) PAN No. AABCB7265J Assessee by : Shri Manish Rastogi, AR Revenue by : S/Shri Praveen Kishore & Pradeep Dungdung, DRs Date of hearing: 01.12.2025 Date of pronouncement: 15.12.2025 O R D E R Per Rajesh Ku…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALAJEE MINI STEELS & REROLLING PRIVATE LIMITED , PATNA

In the result, the appeals of the Revenue are dismissed

ITA 1688/KOL/2025[2015-16]Status: DisposedITAT Kolkata15 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am\Nand\Nshripradip Kumar Choubey, Jm\Nita Nos.1688 To 1691/Kol/2025\N(Assessment Years: 2015-16 To 2018-19)\Nita No. 1725/Kol/2025\N(Assessment Year: 2016-17)\Ndcit, Central Circle 4(3)\Nbalajee Mini Steels & Rerolling\Naaykar Bhawan Poorva, 110,\Nprivate Limited\Nshantipally, Kolkata-700107,\N603, Shantikunj Apartment,\Nkolkata\Nphulwanipatna, G.P.O.800001,\N(Appellant)\Nvs.\Npatna\Npan No. Aabcb7265J\N(Respondent)\Nassessee By\N: Shri Manish Rastogi, Ar\Nrevenue By\N: S/Shri Praveen Kishore &\Npradeep Dungdung, Drs\Ndate Of Hearing:\N01.12.2025\Ndate Of Pronouncement: 15.12.2025\Norder\Nper Rajesh Kumar, Am:\Nthese Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income-Tax (Appeals), Kolkata-27 (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 13.04.2025 For The Ays 2015-16 To 2018-19.\N2.\Nas The Facts & Issues In All The Appeals Of Revenue Are Exactly Identical, Hence, For The Sake Of Brevity, We Take Ita No. 1688/Kol/2025 For A.Y. 2015-16 & Decide The Issue Accordingly.\Nα.Υ. 2015-16\N3.\Nthe Only Issue Raised By The Revenue Is Against The Deletion Of Addition By The Id. Cit (A) Of ₹1,07,03,817/- As Made By The Id. Ao On Account Of Suppression Of Income In Respect Of Bogus Purchases.\N3.

Section 132Section 139(1)Section 147

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRIPRADIP KUMAR CHOUBEY, JM\nITA Nos.1688 to 1691/KOL/2025\n(Assessment Years: 2015-16 to 2018-19)\nITA No. 1725/KOL/2025\n(Assessment Year: 2016-17)\nDCIT, Central circle 4(3)\nBalajee Mini Steels & Rerolling\nAaykar Bhawan Poorva, 110,\nPrivate Limited\nShantipally, Kolkata-700107,\n603, Shantikunj Apartment,\nKolkata\nPhulwanipatna, G.P.O.800001,\n(Appellant)\nVs.\nPatna\nPAN No. AABCB7265J\n(Respondent)\nAssessee by\n: Shri Manish Rastogi, AR\nRevenue by\n: S/Shri Praveen Kishore &\nPradeep Dungdung…

M/S PSP TRADING PVT LTD,PATNA vs. ITO, WARD- 2 (1), PATNA

In the result, the appeal of the assessee is allowed

ITA 121/PAT/2025[2018-19]Status: HeardITAT Patna09 Dec 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am**

Section 133(6)Section 139Section 147Section 148Section 37

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "PATNA" BENCH, PATNA** ## **BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM** **ITA No. 121/PAT/2025 (Assessment Year: 2018-19)** **M/s PSP Trading Pvt. Ltd.** Sudama Palace, Kankarbagh Road, Patna-800020, Bihar **Vs. ITO, Ward 2(1)** Patna, Bihar **(Appellant) (Respondent)** **PAN No. AABCP3709R** **Assessee by** : Shri Manish Rastogi, AR **Revenue by** : Shri Ashwani Kr. Singal, DR > **Date of hear ing:** 27 .11 .2025 **Date of pronouncement:** 09 .12 .2025 ## **O R D E R** ## **Per Rajesh Kumar, AM:** This is an appeal preferred by the assessee ag…

DCIT CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND LEASE FIN PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

ITA 1759/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\nBalmukund Sponge and Iron\nPrivate Limited\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nDCIT\nLUV Kush Tower,\nEx…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1703/KOL/2025[2020-21]Status: DisposedITAT Kolkata09 Dec 2025AY 2020-21

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1702/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED, KOLKATA

The appeal of the Revenue is dismissed

ITA 1701/KOL/2025[2017-18]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-18
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND CEMENT & ROOFINGS PRIVATE LIMITED , KOLKATA

The appeal of the revenue is dismissed

ITA 1699/KOL/2025[2015-16]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the Revenue is dismissed

ITA 1598/KOL/2025[2018-19]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-19
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. BALMUKUND SPONGE AND IRON PRIVATE LIMITED, PATNA

The appeal of the revenue is dismissed

ITA 1596/KOL/2025[2016-17]Status: DisposedITAT Kolkata09 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Pankaj Pandey, DR
Section 115JSection 132Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA Nos.1595, 1596, 1597, 1598/KOL/2025 (Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19) Balmukund Sponge and Iron DCIT Private Limited 110, Shantipally, LUV Kush Tower, Vs. Kolkata-700107, West Bengal Exhibition Road, Phulwari, Patna-800001, Bihar (Appellant) (Respondent) PAN No. AACCM4451E ITA Nos. 1395, 1396, 1397, 1398/KOL/2025 (Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24) Balmukund Sponge and Iron Private Limited DCIT LUV Kush Tower, 110, Shantipally, Vs. Exhibition Road, Phulw…

BALMUKUND CEMENT & ROOFINGS PVT. LTD.,,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1399/KOL/2025[2023-2024]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-2024
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1398/KOL/2025[2023-2024]Status: DisposedITAT Kolkata09 Dec 2025AY 2023-2024
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1397/KOL/2025[2018-2019]Status: DisposedITAT Kolkata09 Dec 2025AY 2018-2019
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1396/KOL/2025[2017-2018]Status: DisposedITAT Kolkata09 Dec 2025AY 2017-2018
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

BALMUKUND SPONGE & IRON PVT. LTD.,,PATNA vs. DCIT, CENTRAL CIRCLE 4(3),, KOLKATA

The appeal of the Revenue is dismissed

ITA 1395/KOL/2025[2015-2016]Status: DisposedITAT Kolkata09 Dec 2025AY 2015-2016
Section 115JSection 132Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA\nBEFORE SHRI RAJESH KUMAR, AM\nAND\nSHRI PRADIP KUMAR CHOUBEY, JM\nITA Nos.1595, 1596, 1597, 1598/KOL/2025\n(Assessment Years: 2015-16, 2016-17, 2017-18, 2018-19)\nDCIT\n110, Shantipally,\nKolkata-700107, West Bengal\nVs.\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibition Road, Phulwari,\nPatna-800001, Bihar\n(Appellant)\n(Respondent)\nPAN No. AACCM4451E\nITA Nos.1395, 1396, 1397, 1398/KOL/2025\n(Assessment Year: 2015-16, 2017-18, 2018-19, 2023-24)\nBalmukund Sponge and Iron\nPrivate Limited\nLUV Kush Tower,\nExhibiti…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 4117/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. STAR LANDCRAFT PRIVATE LIMITED, GHAZIABAD

In the result, appeal of the Revenue in ITA No

ITA 4116/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DY COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ALLURE DEVELOPERS PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue in ITA No

ITA 4108/DEL/2025[2021-22]Status: DisposedITAT Delhi26 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIA vs. M/S AJAY REALCON PVT. LTD., NOIDA

In the result, appeal of the Revenue in ITA No

ITA 3560/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 NOIDA, NOIDA vs. M/S ALLURE DEVELOPERS PVT. LTD, NEW DELHI

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

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