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

Arpit Hospital Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Arpit Hospital Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 13/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…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. No.337/Alld/2018 Assessment year:2009-10 Minto Developers Pvt. Ltd. Vs. A.C.I.T., 162, Bai Ka Bagh, Central Circle, Lowther Road, Allahabad. Allahabad PAN:AAGCM1491C (Appellant) (Respondent) I.T.A. Nos.34 to 40/Alld/2019 Assessment Years:2007-08 to 2013-14 Late Dr. A. K. Bansal Vs. A.C.I.T., Through L/h Dr Vandana Bansal Central Circle, 162, Bai Ka Bagh, Allahabad Lowther Road, Allahabad. PAN:ABCPB1476H (Appellant) (Respondent) I.T.A. No.13…

Aditya Sharma, New Delhi vs. ACIT, CC-19, New Delhi

In the result, appeal of the assessee is allowed

ITA 8405/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15)

For Appellant: S/Shri Ajay Wadwa, Shivam Garg & Harsh Raghav, &For Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15) ITA Nos. 3622 & 8405 /DEL/2019 (A.Ys. 2014-15) Aditya Sharma, C-134, Ground Floor, Defence Colony, New Delhi 110024 ...... अपीलाथ"/Appellant PAN: BALPS-1589-J बनाम Vs. Assistant Commissioner of Income Tax, E-2, ARA Centre, Jhandewalan Extension, ..... "ितवादी/Respondent New Delhi 110055 आअसं.5199 /िद"ी/2019 (िन.व. 2014-15) ITA…

DCIT, Central Circle- 7, New Delhi vs. Aditya Sharma, New Delhi

In the result, appeal of the assessee is allowed

ITA 5199/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15)

For Appellant: S/Shri Ajay Wadwa, Shivam Garg & Harsh Raghav, &For Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15) ITA Nos. 3622 & 8405 /DEL/2019 (A.Ys. 2014-15) Aditya Sharma, C-134, Ground Floor, Defence Colony, New Delhi 110024 ...... अपीलाथ"/Appellant PAN: BALPS-1589-J बनाम Vs. Assistant Commissioner of Income Tax, E-2, ARA Centre, Jhandewalan Extension, ..... "ितवादी/Respondent New Delhi 110055 आअसं.5199 /िद"ी/2019 (िन.व. 2014-15) ITA…

Aditya Sharma, New Delhi vs. ACIT Central Circle-19, New Delhi

In the result, appeal of the assessee is allowed

ITA 3622/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15)

For Appellant: S/Shri Ajay Wadwa, Shivam Garg & Harsh Raghav, &For Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 148Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.3622 और 8405 /िद"ी/2019 (िन.व. 2014-15) ITA Nos. 3622 & 8405 /DEL/2019 (A.Ys. 2014-15) Aditya Sharma, C-134, Ground Floor, Defence Colony, New Delhi 110024 ...... अपीलाथ"/Appellant PAN: BALPS-1589-J बनाम Vs. Assistant Commissioner of Income Tax, E-2, ARA Centre, Jhandewalan Extension, ..... "ितवादी/Respondent New Delhi 110055 आअसं.5199 /िद"ी/2019 (िन.व. 2014-15) ITA…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 360/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh01 Sept 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 358/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 356/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Sept 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant प्रत्यर्थी/Respondent स्थायी लेखा सं./Pan No: Aalca0327J & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant प्रत्यर्थी/Respondent स्थायी लेखा सं./PAN NO: AALCA0327J & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

M/S. Shahi Exports Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, impugned order is set aside and appeal of the assessee is

ITA 2415/DEL/2017[2009-10]Status: DisposedITAT Delhi13 Aug 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganeshshahi Exports P. Ltd., F-88, Okhla Indl. Area, Phase-1, New Delhi Pan No: Aajcs-1175-L बनाम Vs. Assistant Commissioner Of Income Tax, Central Circle-8, Jhandewalan, New Delhi Assessee By : S/Shri M.P Rastogi, Shivam Yadav, Deepak Malik, Advocates Department By : Shri Mahesh Kumar, Cit(Dr) सुनवाई की तिथि / Date Of Hearing : 20/05/2025 घोषणा की तिथि / Date Of Pronouncement: : 13/08/2025 आदेश/Order

For Appellant: S/Shri M.P Rastogi, Shivam Yadav, Deepak Malik, AdvocatesFor Respondent: Shri Mahesh Kumar, CIT(DR)
Section 153ASection 153D

…आयकर अपीलीय अधिकरण दिल्ली पीठ "जी", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री एम. बालगणेश, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER Shahi Exports P. Ltd., F-88, Okhla Indl. Area, Phase-1, New Delhi PAN No: AAJCS-1175-L बनाम Vs. Assistant Commissioner of Income Tax, Central Circle-8, Jhandewalan, New Delhi Assessee by : S/Shri M.P Rastogi, Shivam Yadav, Deepak Malik, Advocates Department by : Shri Mahesh Kumar, CIT(DR) सुनवाई की तिथि / Date of hearing : 20/05/2025 घोषणा की तिथि / Date…

DCIT, CC-25, New Delhi vs. Rajiv Mittal, Sonipat

In the result, the appeal of the Assessee is allowed

ITA 1532/DEL/2021[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri M Balaganesh & Shri Vimal Kumarita No. 1530/Del/2021 Assessment Year: 2016-17 Ita No. 1531/Del/2021 Assessment Year: 2017-18 Ita No. 1532/Del/2021 Assessment Year: 2018-19 Dcit, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana Pan No. Aaqpm1016Q (Appellant) (Respondent)

For Appellant: Shri Salil Agarwal & MadhurFor Respondent: Shri Kumar Avikal, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 250Section 292CSection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1530/DEL/2021 Assessment Year: 2016-17 ITA No. 1531/DEL/2021 Assessment Year: 2017-18 ITA No. 1532/DEL/2021 Assessment Year: 2018-19 DCIT, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana PAN No. AAQPM1016Q (Appellant) (Respondent) Assessee by: Shri Salil Agarwal & Madhur Agarwal, Advs. Department by: Shri Kumar Avikal, CIT-DR Date of Hearing: 04.08.2025 Date of pronouncement: 08.08.2025 O R D E R PER VIMAL KUMAR, JUDICIAL ME…