PCIT v. Anuj Bansal

2023 SCC OnLine DEL 4159Reported decision2023#8461 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 153ASection 153DSection 143(3)Section 132Section 142(2A)Section 264Section 144Section 148

Issues it is cited on

section 288section 153a(1)(a)section 144basection 158bgsection 142(2a)section 264assistant directorblock periodsection 153bsection 158bsection 153a(1)non-application of mind

Judgments citing PCIT v. Anuj Bansal

DCIT CENTRAL CIRCLE-06, NEW DELHI vs. VIJAY KUMAR KATARIA, NEW DELHI

Appeal is allowed as indicated above

ITA 832/DEL/2021[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri Krinwant Sahayassessment Year: 2006-07

Section 143(3)Section 153ASection 153D

…1 ITA No 1966/Del/2020 & 832/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2006-07 Vijay Kataria, Vs ACIT, Central Circle-6, B-14, Ground Floor, Geetanjali New Delhi Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Assessment Year: 2006-07 ACIT, Central Circle-6, Vs Vijay Kataria, New Delhi B-14, Ground Floor, Geetanjali Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Shri R.S. Singhavi, Adv. & Assessee represented by Shri Satya Jeet Goel, Adv. De…

VIJAY KATARIA,NEW DELHI vs. ACIT CENTRAL CIRCLE-6, NEW DELHI

Appeal is allowed as indicated above

ITA 1966/DEL/2020[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri Krinwant Sahayassessment Year: 2006-07

Section 143(3)Section 153ASection 153D

…1 ITA No 1966/Del/2020 & 832/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2006-07 Vijay Kataria, Vs ACIT, Central Circle-6, B-14, Ground Floor, Geetanjali New Delhi Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Assessment Year: 2006-07 ACIT, Central Circle-6, Vs Vijay Kataria, New Delhi B-14, Ground Floor, Geetanjali Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Shri R.S. Singhavi, Adv. & Assessee represented by Shri Satya Jeet Goel, Adv. De…

SANJAY KUMAR PROP SHREE BALAJI OIL MIL,BHIWANI vs. DCIT CENTRAL CIRCLE-I, GURGAON

In the result, the approvals granted in the cases before us are established to be invalid and consequential assessments not sustainable

ITA 429/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2014-15 Sanjay Kumar, Vs Dcit, Prop. Shree Balaji Oil Mill, Central Circle-I, Ch. Dadri, Raillway Road, Gurgaon. Bhiwani, Haryana – 127 306. Pan: Aicpk8564H Assessment Year: 2015-16 Sunil Gupta, Vs Dcit, Prop. M/S Op Cotton & Oil Mills, Central Circle-I, Charkhi Dadri, Gurgaon. Bhiwani, Haryana. Pan: Aerpp6633H

For Appellant: Shri Lalit Mohan, CA &For Respondent: Shri Dharm Veer Singh, CIT-DR
Section 127(2)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 Sanjay Kumar, Vs DCIT, Prop. Shree Balaji Oil Mill, Central Circle-I, Ch. Dadri, Raillway Road, Gurgaon. Bhiwani, Haryana – 127 306. PAN: AICPK8564H Assessment Year: 2015-16 Sunil Gupta, Vs DCIT, Prop. M/s OP Cotton and Oil Mills, Central Circle-I, Charkhi Dadri, Gurgaon. Bhiwani, Haryana. PAN: AERPP6633H (Appellant) (Respondent) Assessee/ Appellant by : Shri Lalit Mohan, CA & Shri Parth Singhal, Advocate Revenue by : Shri Dharm Ve…

DCIT, CENTRAL CIRCLE-14, NEW DELHI vs. MDLR AIRLINES P.LTD, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1719/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1420, 1421,1718 & 1719/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2007-08 A.Y. 2008-09 MDLR Airline (P) Ltd., Vs DCIT, Central Circle-14, Flat no. 4, R.R. Apartments, New Delhi. 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT AND A.Y. 2007-08 A.Y. 2008-09 DCIT, Central Circle-14, Vs MDLR Airline (P) Ltd., New Delhi. Flat no. 4, R.R. Apartments, 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT Assessee represented b…

DCIT, CENTRAL CIRCLE-14, NEW DELHI vs. MDLR AIRLINES P. LTD, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1718/DEL/2023[2007-08]Status: DisposedITAT Delhi29 Apr 2024AY 2007-08

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1420, 1421,1718 & 1719/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2007-08 A.Y. 2008-09 MDLR Airline (P) Ltd., Vs DCIT, Central Circle-14, Flat no. 4, R.R. Apartments, New Delhi. 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT AND A.Y. 2007-08 A.Y. 2008-09 DCIT, Central Circle-14, Vs MDLR Airline (P) Ltd., New Delhi. Flat no. 4, R.R. Apartments, 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT Assessee represented b…

DCIT, CENTRAL CIRCLE 14, NEW DELHI vs. NAGESHWAR BUILDERS P.LTD, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1704/DEL/2023[2006-07]Status: DisposedITAT Delhi29 Apr 2024AY 2006-07

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

DCIT, CENTRAL CIRCLE-14 , NEW DELHI vs. NAGESHWAR BUILDERS P.LTD, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1703/DEL/2023[2005-06]Status: DisposedITAT Delhi29 Apr 2024AY 2005-06

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

NAGESHWAR BUILDERS (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-14, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1664/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

NAGESHWAR BUILDERS (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-14, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1663/DEL/2023[2007-08]Status: DisposedITAT Delhi29 Apr 2024AY 2007-08

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

NAGESHWAR BUILDERS (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-14, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1662/DEL/2023[2006-07]Status: DisposedITAT Delhi29 Apr 2024AY 2006-07

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

NAGESHWAR BUILDERS (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-14, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1661/DEL/2023[2005-06]Status: DisposedITAT Delhi29 Apr 2024AY 2005-06

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1661, 1662, 1663, 1664, 1703 & 1704/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2005-06 A.Y. 2006-07 A.Y. 2007-08 A.Y. 2008-09 Nageshwar Builders (P) Ltd., Vs DCIT, Central Circle-14, Flat No. 4, R.R. Apartments, New Delhi. 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACCN0116B APPELLANT RESPONDENT AND A.Y. 2005-06 A.Y. 2006-07 DCIT, Central Circle-14, Vs Nageshwar Builders (P) Ltd., New Delhi. Flat No. 4, R.R. Apartments, 3-4, Manglapuri, Mehrauli, New Delhi-110030. PAN- AACC…

MDLR AIRLINES (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-14, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1421/DEL/2023[2008-09]Status: DisposedITAT Delhi29 Apr 2024AY 2008-09

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1420, 1421,1718 & 1719/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2007-08 A.Y. 2008-09 MDLR Airline (P) Ltd., Vs DCIT, Central Circle-14, Flat no. 4, R.R. Apartments, New Delhi. 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT AND A.Y. 2007-08 A.Y. 2008-09 DCIT, Central Circle-14, Vs MDLR Airline (P) Ltd., New Delhi. Flat no. 4, R.R. Apartments, 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT Assessee represented b…

MDLR AIRLINES (P) LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-14, NEW DELHI

In the result, assessee’s appeals are allowed as indicated above

ITA 1420/DEL/2023[2007-08]Status: DisposedITAT Delhi29 Apr 2024AY 2007-08

Bench: Shri Saktijit Dey & Shri Naveen Chandraa.Y. 2007-08 A.Y. 2008-09

Section 132Section 142Section 143(3)Section 144Section 153ASection 153DSection 264

…1 ITA nos. 1420, 1421,1718 & 1719/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2007-08 A.Y. 2008-09 MDLR Airline (P) Ltd., Vs DCIT, Central Circle-14, Flat no. 4, R.R. Apartments, New Delhi. 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT AND A.Y. 2007-08 A.Y. 2008-09 DCIT, Central Circle-14, Vs MDLR Airline (P) Ltd., New Delhi. Flat no. 4, R.R. Apartments, 3-4, Mangalpuri, Mehrauli, New Delhi-110030. PAN- AAECM5231C APPELLANT RESPONDENT Assessee represented b…