PCIT v. Anuj Bansal

165 Taxmann.com 2High Court2024#521 most cited

What is PCIT v. Anuj Bansal authority for?

An approval under Section 153D of the Income Tax Act, 1961, is considered mechanical and invalid if granted without application of mind and without perusing relevant assessment records, including seized material. This principle has been affirmed by multiple High Courts and the Supreme Court.

181

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Anuj Bansal · Section 153D · Section 143(3) · Section 153A · Section 132 · approval under Section 153D · assessment records · application of mind · mechanical approval · invalid assessment

Sections most often in play

Section 143(3)Section 153DSection 153ASection 132Section 153CSection 147Section 148Section 119

Issues it is cited on

section 274(2)section 43(3)section 136section 243section 114(e)section 193section 158bgsection 196section 245hasection 144bacasus omissussanction under section 151

Judgments citing PCIT v. Anuj Bansal

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 275/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 248/HYD/2026[2022-23]Status: DisposedITAT Hyderabad27 Mar 2026AY 2022-23
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 233/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 232/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1896/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1886/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1552/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. VIJAY KUMAR AGARWAL, HAPUR

ITA 4143/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRISATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER DCIT, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) PAN: ACBPA6913B Vijay Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: ACBPA6913B Manish Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AANPA4702G Manish Kumar Agarwal, Vs. ACIT, (legal heir of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Marke…

MANISH KUMAR AGARWAL,C/O B K KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3881/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRISATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER DCIT, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) PAN: ACBPA6913B Vijay Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: ACBPA6913B Manish Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AANPA4702G Manish Kumar Agarwal, Vs. ACIT, (legal heir of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Marke…

MANISH KUMAR AGARWAL(LEGAL HEIR OF LATE SH. VIRENDRA KUMAR AGARWAL),C/O B K KAPUR AND COMOANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3880/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRISATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER DCIT, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) PAN: ACBPA6913B Vijay Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: ACBPA6913B Manish Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AANPA4702G Manish Kumar Agarwal, Vs. ACIT, (legal heir of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Marke…

VIJAY KUMAR AGARWAL,C/O BK KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3879/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRISATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRIM. BALAGANESH, ACCOUNTANT MEMBER DCIT, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) PAN: ACBPA6913B Vijay Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: ACBPA6913B Manish Kumar Agarwal, Vs. ACIT, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) PAN: AANPA4702G Manish Kumar Agarwal, Vs. ACIT, (legal heir of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Marke…

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. YASMIN KAPOOR, DELHI

ITA 3379/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2203/Del/2025 (Assessment Year: 2017-18) Vs. Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Respondent) PAN: AAUPT4464F ACIT, Central Circle-19, Delhi (Appellant) CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Appellant) PAN: AAUPT4464F Vs. ACIT, Central Circle-19, Delhi (Respondent) ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) Vs. Yasmin Kapoor, C-4/6, APJ Abdul Kala…

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. YASMIN KAPOOR, DELHI

Appeals of the assessee are allowed

ITA 2221/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, Vs. ACIT, 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Vs. Yasmin Kapoor, Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (A…

ACIT, CENTRAL CIRCLE-19, DELHI, DELHI vs. DEEPA TALWAR, DELHI

Appeals of the assessee are allowed

ITA 2203/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, Vs. ACIT, 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Vs. Yasmin Kapoor, Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (A…

YASMIN KAPOOR,DELHI vs. DCIT, CENTRAL CIRCLE - 19, DELHI, DELHI

ITA 1542/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2203/Del/2025 (Assessment Year: 2017-18) Vs. ACIT, Central Circle-19, Delhi (Appellant) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Appellant) PAN: AAUPT4464F Vs. ACIT, Central Circle-19, Delhi (Respondent) ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Central Circle-19, Delhi (Appellant…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

ITA 1105/HYD/2025[2016-17]Status: DisposedITAT Hyderabad21 Jan 2026AY 2016-17
For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(1)Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad and Before Shri Manjunatha G., Accountant Member Shri Ravish Sood, Judicial Member आ.अपी. सं/ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) निर्धारिती द्वारा /Assessee by: Shri Siddharth Toshnival, Advocate राजस्व द्वारा / Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of Hearing…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1104/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1103/HYD/2025[2014-15]Status: DisposedITAT Hyderabad21 Jan 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1102/HYD/2025[2013-14]Status: DisposedITAT Hyderabad21 Jan 2026AY 2013-14

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1101/HYD/2025[2012-13]Status: DisposedITAT Hyderabad21 Jan 2026AY 2012-13

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

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