What is PCIT v. Anuj Bansal authority for?

The Delhi High Court's decision in PCIT v. Anuj Bansal affirms a tribunal's view, suggesting its authority lies in establishing or confirming principles related to assessment proceedings, potentially concerning reassessment or search and seizure.

How many judgments cite PCIT v. Anuj Bansal?

13 judgments on BharatTax cite PCIT v. Anuj Bansal (2023 SCC OnLine DEL 4159), spanning 2024 to 2025.

Which sections of the Income Tax Act does PCIT v. Anuj Bansal come up under?

It is most often cited in judgments turning on Section 153A, Section 153D, Section 143(3), Section 132, Section 142(2A), Section 264.

PCIT v. Anuj Bansal (2023 SCC OnLine DEL 4159)

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…