PCIT v. Sapna Gupta

147 Taxmann.com 288High Court2023#101 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 367,181 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

DCIT, Central Circle-13, New Delhi, Jhandewalan vs. Minda Corporation Ltd., Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2663/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

DCIT, CC-13, New Delhi, Jhandewalan vs. Minda Corporation Ltd., Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2662/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

DCIT, CC-13, New Delhi, Jhandewalan vs. Minda Corporation, Ashok Vihar

In the result, the appeals of the Assessee in I

ITA 2654/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh, Accountant Memebr & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 2789, 2790& 2791/DEL/2023 Minda Corporation Limited Vs. DCIT ITA Nos. 2654, 2662 & 2663/Del/2023 DCIT Vs. Minda Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [ DELHI BENCH : “H” NEW DELHI] BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMEBR AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No.2789/Del/2023 (A.Y 2016-17) I.T.A. No.2790/Del/2023 (A.Y 2017-18) I.T.A. No.2791/Del/2023 (A.Y 2018-19) Minda Corporation Limited Vs. DCIT A-15, Ashok Vihar, Phase-1, Central Circle-13 H. O. Ashok Vihar, North Jhandewalan Extension, West, New Delhi New Delhi PAN: AACM0344C Appellant Respondent I.T.…

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…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

The appeals are allowed

ITA 3658/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Aug 2025AY 2009-10

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITAs No.2820, 2821 & 3082/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Mahagun India Pvt. Ltd., Vs. ACIT, C/o Prakash K. Prakash, Central Circle-3, B-1, Sagar Apartments, New Delhi. 6, Tilak Marg, New Delhi – 110 001. PAN: AAACM6572A ITAs No.3663, 3657 & 3658/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 ACIT, Vs. Mahagun India Pvt. Ltd., Central Circle-3, C-215, Vivek Vihar, New Delhi Delhi – 110 095. PAN: AAACM6572A Assessee by : Dr. Rakesh…

ACIT, New Delhi vs. Sh Mahagun India Pvt. Ltd., Delhi

ITA 3657/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Aug 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

Section 153Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITAs No.2820, 2821 & 3082/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Mahagun India Pvt. Ltd., C/o Prakash K. Prakash, B-1, Sagar Apartments, 6, Tilak Marg, New Delhi – 110 001. PAN: AAACM6572A Vs. ACIT, Central Circle-3, New Delhi. ITAs No.3663, 3657 & 3658/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Vs. ACIT, Central Circle-3, New Delhi Mahagun India Pvt. Ltd., C-215, Vivek Vihar, Delhi - 110 095. PAN: AAACM6572A Assessee by R…

Mahagun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2821/DEL/2012[2008-09]Status: DisposedITAT Delhi29 Aug 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITAs No.2820, 2821 & 3082/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Mahagun India Pvt. Ltd., C/o Prakash K. Prakash, B-1, Sagar Apartments, 6, Tilak Marg, New Delhi – 110 001. Vs. ACIT, Central Circle-3, New Delhi. PAN: AAACM6572A ACIT, Central Circle-3, New Delhi ITAs No.3663, 3657 & 3658/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Vs. Mahagun India Pvt. Ltd., C-215, Vivek Vihar, Delhi - 110 095. PAN: AAACM6572A Assessee by : Dr. Rakesh…

Mahagun India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeals are allowed

ITA 2820/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Aug 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 153Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITAs No.2820, 2821 & 3082/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 Mahagun India Pvt. Ltd., Vs. ACIT, C/o Prakash K. Prakash, Central Circle-3, B-1, Sagar Apartments, New Delhi. 6, Tilak Marg, New Delhi – 110 001. PAN: AAACM6572A ITAs No.3663, 3657 & 3658/Del/2012 Assessment Years: 2007-08, 2008-09 & 2009-10 ACIT, Vs. Mahagun India Pvt. Ltd., Central Circle-3, C-215, Vivek Vihar, New Delhi Delhi – 110 095. PAN: AAACM6572A Assessee by : Dr. Rakesh…

Vishwanath Aggarwal, Delhi vs. ACIT Central Circle-17, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 625/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Aug 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. ACIT, Central Circle-17, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 624/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Aug 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. ACIT Central Circle-17, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 623/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Aug 2025AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. ACIT, Central Circle-17, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 622/DEL/2022[2013-14]Status: DisposedITAT Delhi27 Aug 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. ACIT, Central Circle-17, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 621/DEL/2022[2012-13]Status: DisposedITAT Delhi27 Aug 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 620/DEL/2022[2011-12]Status: DisposedITAT Delhi27 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Vishwanath Aggarwal, Delhi vs. The Addl. CIT, Central Range-05, Delhi

In the result, the appeals of the Assessee in ITA No

ITA 619/DEL/2022[2010-11]Status: DisposedITAT Delhi27 Aug 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Suresh Kumar Agrawal, Raigarh vs. ACIT, Central Circle, Bilaspur

In the result, appeal of the assessee is allowed

ITA 481/RPR/2025[2019-20]Status: DisposedITAT Raipur26 Aug 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.481/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Suresh Kumar Agrawal Lal Tanki, Bus Stand Road, Near Satkar Sales, 1St Floor, Raigarh (C.G.)-496 001 Pan: Acipa0882G .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Central Circle, Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Birendra Kumar, Sr. DR
Section 143(3)Section 153D

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.481/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Suresh Kumar Agrawal Lal Tanki, Bus Stand Road, Near Satkar Sales, 1st Floor, Raigarh (C.G.)-496 001 PAN: ACIPA0882G .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle, Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Birendra Kumar, Sr. D…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 2568/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Aug 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…