PCIT v. Anuj Bansal

165 Taxmann.com 2High Court2024#524 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 367,368 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
Read the full judgment

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

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1057/DEL/2025[2016-17]Status: DisposedITAT Delhi27 Nov 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1056/DEL/2025[2015-15]Status: DisposedITAT Delhi27 Nov 2025AY 2015-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1055/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Nov 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1054/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 153/DEL/2025[2021-22]Status: DisposedITAT Delhi19 Nov 2025AY 2021-22

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 152/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Nov 2025AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 151/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Nov 2025AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 150/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT, CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 149/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT, CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 148/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Nov 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. DCIT, Central Circle-2(3), Bengaluru

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 132Section 132(3)Section 143(3)Section 153ASection 153BSection 25Section 250Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 939 & 940/Bang/2025 Assessment Year: 2020-21 & 2021-22 M/s Sri Srinivasa Educational & Charitable Trust, No.619/G, 36th Cross, 2nd Block, Rajajinagar, Bangalore – 560 010. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(3), Bangalore. PAN – AAGCS 0925 B APPELLANT RESPONDENT Assessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar, IRS (Retired) Revenue by : Shri Muthu Shankar, CIT & Shri Subramanian S, JCIT - (DRs) Date of hearing : 14.11.2025 Date o…

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. DCIT, Central Circle-2(3), Bangalore

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 132Section 132(3)Section 143(3)Section 153ASection 153BSection 25Section 250Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 939 & 940/Bang/2025 Assessment Year: 2020-21 & 2021-22 M/s Sri Srinivasa Educational & Charitable Trust, No.619/G, 36th Cross, 2nd Block, Rajajinagar, Bangalore – 560 010. PAN – AAGCS 0925 B APPELLANT Assessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar, IRS (Retired) Revenue by : Shri Muthu Shankar, CIT & Shri Subramanian S, JCIT - (DRs) Date of hearing : 14.11.2025 Date of Pronouncement : 26.11.2025 Vs. The Dy. Commissioner of Income Tax, Central Cir…

Swaty Mehta, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-17, Delhi

In the result, the appeals of the assessees are partly allowed as

ITA 2551/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153D

…ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SONIA MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.ACAPM1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SWATY MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.…

Sonia Mehta, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-17, Delhi

In the result, the appeals of the assessees are partly allowed as

ITA 2549/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153D

…ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SONIA MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.ACAPM1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SWATY MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.…

Sahil Kohli, New Delhi vs. DCIT Central Circle-16, New Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 453/DEL/2024[2019-20]Status: DisposedITAT Delhi17 Oct 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153ASection 250

…ITA Nos.3283/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3283/Del/2023 [Assessment Years : 2015-16] DCIT, vs Sahil Kohli, Central Circle-16, 59/15, Ramjas Road, Jhandewala Extn. Karol Bagh, New Delhi-110005 Delhi -110055. PAN-CCXPK2550C APPELLANT RESPONDENT C.O.No.-164 & 165/Del/2023 [In ITA No. 3283 & 3288/Del/2023] [Assessment Year : 2015-16 & 2016-17] Sahil Kohli, vs DCIT, 59/15, Ramjas Road, Central Circle-16, Karol Bagh, New Delhi- Jhandewala Extn. Delhi - 110005 11005…

Sahil Kohil, Delhi vs. DCIT, Central Circle-16, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 452/DEL/2024[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153ASection 250

…ITA Nos.3283/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3283/Del/2023 [Assessment Years : 2015-16] DCIT, vs Sahil Kohli, Central Circle-16, 59/15, Ramjas Road, Jhandewala Extn. Karol Bagh, New Delhi-110005 Delhi -110055. PAN-CCXPK2550C APPELLANT RESPONDENT C.O.No.-164 & 165/Del/2023 [In ITA No. 3283 & 3288/Del/2023] [Assessment Year : 2015-16 & 2016-17] Sahil Kohli, vs DCIT, 59/15, Ramjas Road, Central Circle-16, Karol Bagh, New Delhi- Jhandewala Extn. Delhi - 110005 11005…