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

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

In the result, the appeal of the Assessee is allowed

ITA 1531/DEL/2021[2017-18]Status: DisposedITAT Delhi08 Aug 2025AY 2017-18

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…

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

In the result, the appeal of the Assessee is allowed

ITA 1530/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

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…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, all the three appeals of the assessee are allowed

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.257/CTK/2025 आयकर अपील सं/ITA No.259/CTK/2025 आयकर अपील सं/ITA No.260/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की…

Rajesh Karsanbhai Patel, Maharastra vs. DCIT Central Circle-17, New Delhi

In the result, the appeal of the assessee is allowed

ITA 674/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Jun 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17

Section 143Section 143(2)Section 144Section 153ASection 153D

…1 ITA No. 674/Del/2023 Rajesh Karsanbhai Ptel IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SMT. ANNAPURNA GUPTA , ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2016-17 Rajesh Karsanbhai Patel, Vs ACIT, central circle-17, C-101, Shanti Enclave, New Delhi. Opp. Railway Station, Mira Road East, Thane, Maharashtra-401107. PAN: AGVPP 5568 P APPELLANT RESPONDENT Assessee represented by Shri Nirbhay Mehta, Adv. Department represented by Shri Sunil Yadav, CIT(DR) Date of hearing 01.04.2025 Date of pronouncement 25.06.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The in…

Bthina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 289/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Bathina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 288/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2018-19

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Bathina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 287/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Tish Consultants Pvt Ltd, Delhi vs. DCIT, Central Circle-2, Noida

In the result, both the appeals of the assessee are allowed

ITA 2311/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jun 2025AY 2018-19

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

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127Section 132(1)Section 144Section 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.2310 & 2311/Del/2025 (Assessment Years: 2016-17 & 2018-19) Tish Consultants Pvt. Ltd, Vs. DCIT, C/o. Kapil Goel Adv, F- Central Circle-II, 26/124, Sector-7, Rohini, Noida Delhi (Appellant) (Respondent) PAN: AAACT2343Q Assessee by : Dr. Kapil Goel, Adv Revenue by: Shri Jitender Singh, CIT DR Date of Hearing 03/06/2025 Date of pronouncement 16/06/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA No.2310 & 2311/Del/2025 for AYs 2016-17 and 2018- 19, aris…

Tish Consultants Pvt Ltd, Delhi vs. DCIT, Central Circle-2, Noida

In the result, both the appeals of the assessee are allowed

ITA 2310/DEL/2025[2016-17]Status: DisposedITAT Delhi16 Jun 2025AY 2016-17

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

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127Section 132(1)Section 144Section 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.2310 & 2311/Del/2025 (Assessment Years: 2016-17 & 2018-19) Tish Consultants Pvt. Ltd, Vs. DCIT, C/o. Kapil Goel Adv, F- Central Circle-II, 26/124, Sector-7, Rohini, Noida Delhi (Appellant) (Respondent) PAN: AAACT2343Q Assessee by : Dr. Kapil Goel, Adv Revenue by: Shri Jitender Singh, CIT DR Date of Hearing 03/06/2025 Date of pronouncement 16/06/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeals in ITA No.2310 & 2311/Del/2025 for AYs 2016-17 and 2018- 19, aris…

ACIT, CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1856/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

ACIT-CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1855/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Jun 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1392/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Jun 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1391/DEL/2020[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1390/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Jun 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, all the appeals filed by the assessee are allowed and all

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur v/s ITA no.244/Nag./2022 (Assessment Year – 2017-18) ITA no.246/Nag./2022 (Assessment Year – 2019–20) YRCE Educare Pvt. Ltd. 209, Dharampeth Tower B/32-C, Shop no.F/6, WHC Road Dharam…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year–2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B v/s Asst .Commissioner of Income Tax Central Circle-2(1), Nagpur ............Appellant Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18…

Yrce Educate Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 246/NAG/2022[2019-2022]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-2022

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B ............Appellant Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur v/s Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18)…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B v/s Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur ............Appellant Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18)…