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

Tara Health Foods Limited, Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 754/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1036/CHD/2013 & ITA 754/CHD/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/s Tara Health Foods Ltd., Vs The DCIT, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./PAN NO: AACCT3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 09.04.2025 Date o…

Tara Health Foods Ltd., Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 1036/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1036/CHD/2013 & ITA 754/CHD/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/s Tara Health Foods Ltd., Vs The DCIT, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./PAN NO: AACCT3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 09.04.2025 Date o…

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…

ACIT, CC-18, New Delhi vs. Sudha Pawa, Mumbai

ITA 1211/DEL/2021[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

ACIT Central Circle-18, New Delhi vs. Swati Pawa, New Delhi

ITA 657/DEL/2020[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

ACIT Central Circle-18, New Delhi vs. Swati Pawa, New Delhi

ITA 541/DEL/2020[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

ACIT Central Circle-18, New Delhi vs. Satish Kumar Pawa, New Delhi

ITA 540/DEL/2020[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

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…

ACIT, Central Circle- 18, New Delhi vs. Jagat Projects Ltd., New Delhi

ITA 6208/DEL/2017[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

ACIT, Central Circle-18, New Delhi vs. Saurav Aggarwal, New Delhi

ITA 6198/DEL/2017[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

ACIT, Central Circle- 18, New Delhi vs. Sant Lal Aggarwal, New Delhi

ITA 6195/DEL/2017[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

Skylark Hatcheries Private Limited, Urlana Kalan, Israna, Panipat vs. DCIT, Central Circle, Karnal

In the result, appeal of the Assessee is allowed

ITA 2546/DEL/2023[2018-19]Status: DisposedITAT Delhi04 Jun 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalskylark Hatcheries Pvt. Ltd. Vs Dcit Urlana Kalan, Israna, Central Circle, Karnal Panipat, Haryana Haryana Pan: Aahcs9027M Appellant Respondent Assessee By Sh. Ved Jain, Advocate & Ms. Uma Upadhyay, Ca Revenue By Sh. Mahesh Kumar, Cit(Dr) Date Of Hearing 28/05/2025 Date Of Pronouncement 04/06/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-3 Gurgaon [‘Ld. Cit(A)’ For Short] Dated 07/07/2023 For The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That, The Assessment Proceedings Have Been Initiated Against The Assessee Pursuant To A Search & Seizure

Section 132Section 143(3)Section 153D

…1ITA No. 2546/Del/2023 Skylark Hatcheries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Skylark Hatcheries Pvt. Ltd. Vs DCIT Urlana Kalan, Israna, Central Circle, Karnal Panipat, Haryana Haryana PAN: AAHCS9027M Appellant Respondent Assessee by Sh. Ved Jain, Advocate and Ms. Uma Upadhyay, CA Revenue by Sh. Mahesh Kumar, CIT(DR) Date of Hearing 28/05/2025 Date of Pronouncement 04/06/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Com…

Jindal Green Crop Intl. Pvt. Ltd., Delhi vs. DCIT, Central Circle-08, New Delhi

In the result, the appeal of the assessee being ITA No

ITA 1590/DEL/2022[2016-17]Status: DisposedITAT Delhi04 Jun 2025AY 2016-17

Bench: Shri Shamim Yahya & Shri Vimal Kumarita No. 1580/Del/2022 (Ay 2014-15) Ita No. 1582/Del/2022 (Ay 2016-17) Dalip Jindal, Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aaapj3957F) (Appellant) (Respondent) & Ita No. 1584/Del/2022 (Ay 2015-16) Faqir Chand Dalip Kumar, Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aadff8073B) (Appellant) (Respondent) & Ita No. 1587/Del/2022 (Ay 2016-17) Sg Polyplast Pvt. Ltd. Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aamcs9393R) (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv., Shri Aman Garg, CAFor Respondent: Ms. Amisha S. Gupta, CIT(DR)
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1580/DEL/2022 (AY 2014-15) ITA No. 1582/DEL/2022 (AY 2016-17) DALIP JINDAL, Vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AAAPJ3957F) (APPELLANT) (RESPONDENT) AND ITA No. 1584/DEL/2022 (AY 2015-16) FAQIR CHAND DALIP KUMAR, vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AADFF8073B) (APPELLANT) (RESPONDENT) AND ITA No. 1587/DEL/2022 (AY 2016-17) SG POLYPLAST PVT. LTD. vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AAMCS9393…

Jindal Green Crop Intl. Pvt. Ltd., Delhi vs. DCIT, Central Circle-08, New Delhi

In the result, the appeal of the assessee being ITA No

ITA 1589/DEL/2022[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Shamim Yahya & Shri Vimal Kumarita No. 1580/Del/2022 (Ay 2014-15) Ita No. 1582/Del/2022 (Ay 2016-17) Dalip Jindal, Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aaapj3957F) (Appellant) (Respondent) & Ita No. 1584/Del/2022 (Ay 2015-16) Faqir Chand Dalip Kumar, Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aadff8073B) (Appellant) (Respondent) & Ita No. 1587/Del/2022 (Ay 2016-17) Sg Polyplast Pvt. Ltd. Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aamcs9393R) (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv., Shri Aman Garg, CAFor Respondent: Ms. Amisha S. Gupta, CIT(DR)
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1580/DEL/2022 (AY 2014-15) ITA No. 1582/DEL/2022 (AY 2016-17) DALIP JINDAL, Vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AAAPJ3957F) (APPELLANT) (RESPONDENT) AND ITA No. 1584/DEL/2022 (AY 2015-16) FAQIR CHAND DALIP KUMAR, vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AADFF8073B) (APPELLANT) (RESPONDENT) AND ITA No. 1587/DEL/2022 (AY 2016-17) SG POLYPLAST PVT. LTD. vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AAMCS9393…

Jindal Green Crop Intl. Pvt. Ltd., Delhi vs. DCIT, Central Circle-08, Delhi

In the result, the appeal of the assessee being ITA No

ITA 1588/DEL/2022[2014-15]Status: DisposedITAT Delhi04 Jun 2025AY 2014-15

Bench: Shri Shamim Yahya & Shri Vimal Kumarita No. 1580/Del/2022 (Ay 2014-15) Ita No. 1582/Del/2022 (Ay 2016-17) Dalip Jindal, Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aaapj3957F) (Appellant) (Respondent) & Ita No. 1584/Del/2022 (Ay 2015-16) Faqir Chand Dalip Kumar, Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aadff8073B) (Appellant) (Respondent) & Ita No. 1587/Del/2022 (Ay 2016-17) Sg Polyplast Pvt. Ltd. Vs. Dcit, Cc-08, Lu-11, Pitampura, New Delhi Delhi (Pan:- Aamcs9393R) (Appellant) (Respondent)

For Appellant: Shri Ved Jain, Adv., Shri Aman Garg, CAFor Respondent: Ms. Amisha S. Gupta, CIT(DR)
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1580/DEL/2022 (AY 2014-15) ITA No. 1582/DEL/2022 (AY 2016-17) DALIP JINDAL, Vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AAAPJ3957F) (APPELLANT) (RESPONDENT) AND ITA No. 1584/DEL/2022 (AY 2015-16) FAQIR CHAND DALIP KUMAR, vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AADFF8073B) (APPELLANT) (RESPONDENT) AND ITA No. 1587/DEL/2022 (AY 2016-17) SG POLYPLAST PVT. LTD. vs. DCIT, CC-08, LU-11, PITAMPURA, NEW DELHI DELHI (PAN:- AAMCS9393…