PCIT v. Ojjus Medicare Pvt. Limited

161 Taxmann.com 160High Court2024#714 most cited

What is PCIT v. Ojjus Medicare Pvt. Limited authority for?

For assessments under Section 153C(1) first proviso, the date of initiation of search for computing time limits is the date when the Assessing Officer records satisfaction. This interpretation also applies to a statutory amendment inserted by Finance Act, 2017, which is mandatory for such proceedings.

143

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. Ojjus Medicare · Section 153C(1) first proviso · date of search initiation · recording of satisfaction · mandatory amendment · Finance Act 2017 · Section 153C assessment validity · time limits for assessment

Also reported as

336 CTR 634

Sections most often in play

Section 153CSection 153ASection 143(3)Section 132Section 148Section 147Section 149Section 142(1)

Issues it is cited on

section 153(c)(1)section 153a(b)section 153a(1)(b)section 153(c)section 153c(1)section 255(4)purposive interpretationblock periodsection 153a(1)(a)section 153c proceedingssection 144batime barred assessment

Judgments citing PCIT v. Ojjus Medicare Pvt. Limited

DCIT, CENTRAL CIRCLE-14, NEW DELHI, JHANDEWALAN EXTN. vs. SHYAM SUNDER VERMA, MODEL TOWN-III

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 8072/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumardcit Vs. Shyam Sunder Verma Central Circle 14 R-66/2, Model Town-Iii New Delhi North West Delhi 110009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acbpv 9328 D Appellant .. Respondent

For Appellant: Sh. Sandeep Goel, AdvFor Respondent: Ms. Monika Singh, CIT-DR
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153DSection 250

…P a g e | 1 Shyam Sunder Verma (AY 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER DCIT Vs. Shyam Sunder Verma Central Circle 14 R-66/2, Model Town-III New Delhi North West Delhi 110009 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACBPV 9328 D Appellant .. Respondent Appellant by : Sh. Sandeep Goel, Adv Respondent by : Ms. Monika Singh, CIT-DR Date of Hearing 01.04.2026 Date of Pronouncement 09.04.2026 O R D E R PER VIMAL KUMAR, JM: The appeal filed by the Department of Revenue is against the order dated 16.08.2025 o…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

…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 आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

…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 आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

…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 आयकरअपीलसं./I.T.A.Nos.484 to 486/Hyd/2025 (निर्धारण वर्ा/ Assessment Years: 2018-19 to 2020-21) Expressway Services Pvt. Vs. The Deputy Commissioner of Ltd., Income Tax, Hyderabad. Central Circle – 2(4), Hyderabad. PAN : AACCE9241Q. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri K.C. Devdas,…

PADMA LOGISTICS PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-5, NEW DELHI

In the result, the appeal of the Assessee is allowed

ITA 4938/DEL/2025[2015-16]Status: DisposedITAT Delhi11 Mar 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshpadma Logistics Pvt. Ltd, Vs. Dcit, Gf-, P-14, Kalakaar Street, Central Circle-5, Burra Bazar, Kolkata, Wb Jhandewalan, Delhi (Appellant) (Respondent) Pan: Aahcp1175H

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 132Section 132ASection 143(3)Section 153A(1)Section 153C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Padma Logistics Pvt. Ltd, Vs. DCIT, GF-, P-14, Kalakaar Street, Central Circle-5, Burra Bazar, Kolkata, WB Jhandewalan, Delhi (Appellant) (Respondent) PAN: AAHCP1175H Assessee by : Shri Raj Kumar Gupta, CA Shri J. P. Sharma, CA Revenue by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing 08/01/2026 Date of pronouncement 11/03/2026 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.4938/Del/2025 for AY 2015-16, arises out of the order of the ld Commi…

ELAN LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 7, NEW DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 763/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay[Assessment Year: 2018-19]

Section 131Section 153CSection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Elan Limited, Vs. Deputy Commissioner of Income L-1/1100, First Floor, Tax, Central Circle-7, NCC DIT(S), Street No.25, Sangam Vihar, Jhandewalan Extn. New Delhi-110062 New Delhi-110055 PAN :AADCE3341G (Appellant ) (Respondent) Appellant by Shri Rajat Jain, CA and Shri Paritosh Jain, Adv. Respondent by Shri Dayainder Singh Sidhu, CIT-DR Date of Hearing 18.11.2026 Date of Pronouncement 16.02.2026 ORDER PER KRINWANT SAHAY, AM: This a…

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, DELHI vs. RV CAFE PRIVATE LIMITED, DELHI

In the result, appeal of the revenue is hereby, dismissed

ITA 6363/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Feb 2026AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble Vice- & Smt. Renu Jauhri, Hon’Ble

For Appellant: Shri Harshit Srivastava, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 133ASection 143(2)Section 143(3)Section 153CSection 250Section 68

…6363_DEL_2025_ACIT CC 30 vs RV Cafe Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE-PRESIDENT & SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA No. 6363/DEL/2025; Assessment Year: 2017-18 ACIT CC-30 Vs RV Café Pvt. Ltd. Room No. 320, 3rd Floor A-13, G/F, Najafgarh Road ARA Centre Vishal Enclave Jhandewalan Extension New Delhi-110027 New Delhi-55 (APPELLANT) (RESPONDENT) PAN No. AAHCR5742E Assessee by : Shri Harshit Srivastava, CA Shri Anil Sethi, CA Department/Revenue by : Shri Jitender Singh, CIT DR Date of Hearing: 20.01.2026 Date of Pronoun…

DCIT CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKER AWASTHI, NEW DELHI

ITA 5347/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Feb 2026AY 2018-19

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

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

DCIT CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKER AWASTHI, NEW DELHI

ITA 5346/DEL/2025[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

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

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 132Section 153CSection 68

…ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 Udai Shanker Awasthi INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1.…

DCIT, CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKER AWASTHI, NEW DELHI

ITA 5345/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Feb 2026AY 2015-16

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

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

DCIT, CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKAR AWASTHI, NEW DELHI

ITA 5344/DEL/2025[2014-15]Status: DisposedITAT Delhi06 Feb 2026AY 2014-15

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

For Appellant: Revenue byFor Respondent: Date of Hearing
Section 132Section 153CSection 68

…ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 Udai Shanker Awasthi INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Vs. Central Circle-1, New Delhi (Appellant) Assessee by : Revenue by: Date of Hearing Date of pronouncement Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Ms. Pooja Swaroop, CIT (DR) 06/01/2025 /02/2026 ORDER PER BENCH 1.…

DCIT, CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKAR AWASTHI, NEW DELHI

ITA 5343/DEL/2025[2013-14]Status: DisposedITAT Delhi06 Feb 2026AY 2013-14
For Appellant: \nShri Vinod Kumar Bindal, CAFor Respondent: \nMs. Pooja Swaroop, CIT (DR)
Section 132Section 153CSection 68

…{ "clean_text": "ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025\nUdai Shanker Awasthi\nINCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “B”: NEW DELHI\nBEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER\nAND\nSHRI M. BALAGANESH, ACCOUNTANT MEMBER\nITA Nos. 4649, 4691 & 5343 to 5347/Del/2025\n(Assessment Year: 2011-12 to 2018-19)\nDCIT,\nCentral Circle-1,\nNew Delhi\n(Appellant)\nVs.\nUdai Shanker Awasthi,\nL-4, Hauz Khas Enclave,\nDelhi\n(Respondent)\nPAN: AAAPA3909L\nAssessee by :\nShri Vinod Kumar Bindal, CA\nMs. Rinky Sharma, ITP\nShri Anmol Jha, Adv\nRevenue by:\nMs. Pooja Swaroop, CIT (DR)\nDate of Hearing\n06/01/2025\nDate…

DCIT CENTRAL CIRCLE-1, NEW DELHI, NEW DELHI vs. UDAI SHANKER AWASTHI, NEW DELHI

ITA 4691/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13

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

For Appellant: Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, AdvFor Respondent: Ms. Pooja Swaroop, CIT (DR)
Section 1Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Vs. Udai Shanker Awasthi, Central Circle-1, L-4, Hauz Khas Enclave, New Delhi Delhi (Appellant) (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. UDAI SHANKER AWASTHI, DELHI

ITA 4649/DEL/2025[2011-12]Status: DisposedITAT Delhi06 Feb 2026AY 2011-12
For Appellant: \nShri Vinod Kumar Bindal, CAFor Respondent: \nMs. Pooja Swaroop, CIT (DR)
Section 132Section 153CSection 68

…{ "clean_text": "ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025\nUdai Shanker Awasthi\n\nINCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “B”: NEW DELHI\nBEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER\nAND\nSHRI M. BALAGANESH, ACCOUNTANT MEMBER\n\nITA Nos. 4649, 4691 & 5343 to 5347/Del/2025\n(Assessment Year: 2011-12 to 2018-19)\n\nDCIT,\nCentral Circle-1,\nNew Delhi\n(Appellant)\nVs.\nUdai Shanker Awasthi,\nL-4, Hauz Khas Enclave,\nDelhi\n(Respondent)\nPAN: AAAPA3909L\n\nAssessee by :\nShri Vinod Kumar Bindal, CA\nMs. Rinky Sharma, ITP\nShri Anmol Jha, Adv\nRevenue by:\nMs. Pooja Swaroop, CIT (DR)\nDate of Hearing\n06/01/20…

RAGHAV LEKHI,C/O B.K KAPUR AND COMPANY vs. ASSESSING OFFICER, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3930/DEL/2025[2013-14]Status: DisposedITAT Delhi06 Feb 2026AY 2013-14

Bench: Shri Mahavir Singh & Shri Krinwant Sahayasstt. Year : 2013-14

For Appellant: Madhav Kapur, AdvocateFor Respondent: Shri Mahesh Kumar CIT(DR)
Section 132Section 139(1)Section 149Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “G’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Asstt. Year : 2013-14 Raghav Lekhi, vs. AO, Central Circle-25, 17, Nauyug Market, New Delhi Ghaziabad (PAN: ACLPL8256C) (Appellant) (Respondent) Appellant by : Madhav Kapur, Advocate Respondent by : Shri Mahesh Kumar CIT(DR) Date of Hearing 12.11.2025 Date of Pronouncement 06.02.2026 ORDER PER MAHAVIR SINGH, VP: This appeal filed by the Assessee arising out of the order of the Ld. Commissioner of Income Tax (Appeals-25), New Delhi (in short “CIT(A)”) dated 17…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. PRIYANKA GUPTA (LEGAL HEIR OF LATE SMT. NEERU GUPTA), DELHI

ITA 2839/DEL/2025[2021-22]Status: DisposedITAT Delhi04 Feb 2026AY 2021-22

Bench: Shri Anubhav Sharma & Shri Amitabh Shukladcit

For Appellant: Sh. Anil Sethi, CAFor Respondent: Ms. Pooja Swaroop, CIT, DR
Section 144

…gned order of ld. First Appellate Authority where assesse got relief on the basis of judgments of Hon'ble Delhi High Court in the case of PCIT vs. Ojjus Medicare Pvt. Ltd. in ITA No. 52/2024 dated 03.04.2024and in the case of PCIT Vs. Shri Jasjit Singh (2024) 336 CTR 634 (Delhi). The issue culminated in favour of the assessee as ld. First Appellate Authority has held that in regard to present Assessment Year 2020-21 on the basis of search assessment in the case of assessee being of none search person, therefore, the date of search to reckon block period of assessments has to be calculated from the date of receipt…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

ITA 2715/DEL/2025[2020-21]Status: DisposedITAT Delhi04 Feb 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. Vs. Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

ITA 2713/DEL/2025[2018-19]Status: DisposedITAT Delhi04 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. Vs. Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

ITA 2712/DEL/2025[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. APPELLANT Vs. Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

ITA 2711/DEL/2025[2016-17]Status: DisposedITAT Delhi04 Feb 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. APPELLANT Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J Vs. RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

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