PCIT v. Sapna Gupta

147 Taxmann.com 288High Court2023#99 most cited

What is PCIT v. Sapna Gupta authority for?

Approval under Section 153D for search assessments is not a mere formality; it requires the approving authority to apply its mind judiciously to the subject matter and ensure satisfaction of legal and procedural requirements for each assessment year.

591

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Sapna Gupta · Section 153D · approval requirement · application of mind · judicious manner · approving authority · search assessment · post-search assessment · validity of assessment · assessment year approval · procedural requirements

Also reported as

2022 SCC OnLine ALL 1294

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 153CSection 119Section 142(1)Section 158BG

Issues it is cited on

section 158bgsection 37bsection 114(e)section 43(3)section 136section 193section 196section 144basection 153dsection 158bsection 153a(1)section 158

Judgments citing PCIT v. Sapna Gupta

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-28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH , NEW DELHI

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

ITA 30/DEL/2026[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 PAN: AAXPS2824H (Appellant) (Respondent) DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Ms. Daizy Chawla, Adv. Revenue by Ms. Pooja Swaroop, CIT(DR) Date of Hearing 26/02/202…

MANOJ KUMAR SINGH,DELHI vs. DCIT CENTRAL CIRCLE-28, DELHI

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

ITA 7064/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 PAN: AAXPS2824H (Appellant) (Respondent) DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Ms. Daizy Chawla, Adv. Revenue by Ms. Pooja Swaroop, CIT(DR) Date of Hearing 26/02/202…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 FARIDABAD , FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1397/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Mar 2026AY 2019-20

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

ABVPA5814C,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1381/DEL/2025[2018-19]Status: DisposedITAT Delhi27 Mar 2026AY 2018-19

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPTY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1380/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Mar 2026AY 2019-20

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1376/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Mar 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1370/DEL/2025[2016-17]Status: DisposedITAT Delhi27 Mar 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

RAJEEV AGGARWAL,FARIDABAD HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, FARIDABAD HARYANA

In the result, the appeal of the assessee is allowed

ITA 1369/DEL/2025[2015-16]Status: DisposedITAT Delhi27 Mar 2026AY 2015-16

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

Section 132Section 132(1)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA NO.1370/DEL/2025 (AY 2016-17) ITA NO.1381/DEL/2025 (AY 2018-19) AND Rajeev Aggarwal, Vs. Deputy Commissioner of Income H. No.14, Sector-8, Faridabad, Tax, Central Circle-1, Faridabad, Haryana-121007 Haryana-121001 PAN :ABVPA5814C (Appellant ) (Respondent) Appellant by Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Shri Om Prakash, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 27.03.2026 ORDER PER BENCH The assessee has filed the…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

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

ITA 4924/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, vs. DCIT, Central Circle-27, 205-208, Anarkali Complex, Jhandewalan Extn., Jhandewalan Extn., New Delhi - 55 New Delhi – 55 (PAN : AAHCS3474Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN,…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

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

ITA 4922/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, vs. DCIT, Central Circle-27, 205-208, Anarkali Complex, Jhandewalan Extn., Jhandewalan Extn., New Delhi - 55 New Delhi – 55 (PAN : AAHCS3474Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN,…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

ITA 4921/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 139(1)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4919/Del/2025 (AY 2015-16) ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4921/Del/2025 (AY 2017-18) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4923/Del/2025 (AY 2019-20) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, 205-208, Anarkali Complex, Jhandewalan Extn., New Delhi - 55 (PAN : AAHCS3474Q) (APPELLANT) vs. DCIT, Central Circle-27, Jhandewalan Extn., New Delhi – 55 (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY: Ms. Pooja…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

ITA 4920/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Mar 2026AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 13Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B': NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4919/Del/2025 (AY 2015-16) ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4921/Del/2025 (AY 2017-18) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4923/Del/2025 (AY 2019-20) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, 205-208, Anarkali Complex, Jhandewalan Extn., New Delhi - 55 (PAN : AAHCS3474Q) (APPELLANT) VS. DCIT, Central Circle-27, Jhandewalan Extn., New Delhi – 55 (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY: Ms.…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

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

ITA 4919/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Mar 2026AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, vs. DCIT, Central Circle-27, 205-208, Anarkali Complex, Jhandewalan Extn., Jhandewalan Extn., New Delhi - 55 New Delhi – 55 (PAN : AAHCS3474Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN,…

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