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 367,164 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

Sg Polyplast Pvt. Ltd., Delhi vs. DCIT, Central Circle-08, New Delhi

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

ITA 1587/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…

Sg Polyplast Pvt. Ltd., Delhi vs. DCIT, Central Circle-08, New Delhi

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

ITA 1586/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…

Faqir Chand Dalip Kumar, Delhi vs. DCIT, Central Circle-08/, New Delhi

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

ITA 1585/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…

Faqir Chand Dalip Kumar, Delhi vs. DCIT, Central Circle-08, New Delhi

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

ITA 1584/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…

Faqir Chand Dalip Kumar, Delhi vs. DCIT, Central Circle-08, New Delhi

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

ITA 1583/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…

Dalip Jindal, Delhi vs. DCIT, Central Circle-08, New Delhi

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

ITA 1582/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…

Dalip Jindal, Delhi vs. DCIT, Central Circle-08, New Delhi

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

ITA 1581/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…

Dalip Jindal, Delhi vs. DCIT, Central Circle-08, New Delhi

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

ITA 1580/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…

Dalip Jindal, Delhi vs. DCIT, Central Circle-08, New Delhi

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

ITA 1579/DEL/2022[2013-14]Status: DisposedITAT Delhi04 Jun 2025AY 2013-14

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…

DCIT, Central Circle-8, Delhi vs. Dalip Jindal Prop. Jindal Agro International, Delhi

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

ITA 2040/DEL/2021[2013-14]Status: DisposedITAT Delhi04 Jun 2025AY 2013-14

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…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

ITA 5203/DEL/2024[2019-20]Status: HeardITAT Delhi28 May 2025AY 2019-20

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

Section 132Section 153ASection 153D

…1 ITA Nos. 5200 to 5203/Del/2024 Satish Chand Tyagi Vs. DCIT/ACIT 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 ITA No. 5201/Del/2024 (A.Y. 2017-18) ITA No. 5203/Del/2024 (A.Y. 2019-20) Satish Chand Tyagi Vs. DCIT/ACIT Streeet No. 1, Bank Central Circle Colony, Near Amber Meerut Cinema, Modinagar- (Uttar Pradesh) 201201 (Uttar Pradesh) PAN: AANPT7635B Appellant Respondent Assessee by Sh. Ved Jain, Advocate, Shri AmanGarg, Advocate, Ms. Uma Upadhyay, CA and Shri Aditya Garg, CA Revenue by Sh. Ma…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

ITA 5202/DEL/2024[2018-19]Status: HeardITAT Delhi28 May 2025AY 2018-19

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

Section 132Section 153ASection 153D

…1 ITA Nos. 5200 to 5203/Del/2024 Satish Chand Tyagi Vs. DCIT/ACIT 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 ITA No. 5201/Del/2024 (A.Y. 2017-18) ITA No. 5203/Del/2024 (A.Y. 2019-20) Satish Chand Tyagi Vs. DCIT/ACIT Streeet No. 1, Bank Central Circle Colony, Near Amber Meerut Cinema, Modinagar- (Uttar Pradesh) 201201 (Uttar Pradesh) PAN: AANPT7635B Appellant Respondent Assessee by Sh. Ved Jain, Advocate, Shri AmanGarg, Advocate, Ms. Uma Upadhyay, CA and Shri Aditya Garg, CA Revenue by Sh. Ma…

Satish Chand Tyagi, Modinagar vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

ITA 5201/DEL/2024[2017-18]Status: HeardITAT Delhi28 May 2025AY 2017-18

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

Section 132Section 153ASection 153D

…1 ITA Nos. 5200 to 5203/Del/2024 Satish Chand Tyagi Vs. DCIT/ACIT 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 ITA No. 5201/Del/2024 (A.Y. 2017-18) ITA No. 5203/Del/2024 (A.Y. 2019-20) Satish Chand Tyagi Vs. DCIT/ACIT Streeet No. 1, Bank Central Circle Colony, Near Amber Meerut Cinema, Modinagar- (Uttar Pradesh) 201201 (Uttar Pradesh) PAN: AANPT7635B Appellant Respondent Assessee by Sh. Ved Jain, Advocate, Shri AmanGarg, Advocate, Ms. Uma Upadhyay, CA and Shri Aditya Garg, CA Revenue by Sh. Ma…

Satish Chand Tyagi, Uttar Pradesh vs. DCIT, Central Circle, Meerut

In the result, the appeal of the Assessee in ITA Nos

ITA 5200/DEL/2024[2016-17]Status: HeardITAT Delhi28 May 2025AY 2016-17

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

Section 132Section 153ASection 153D

…1 ITA Nos. 5200 to 5203/Del/2024 Satish Chand Tyagi Vs. DCIT/ACIT 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 ITA No. 5201/Del/2024 (A.Y. 2017-18) ITA No. 5203/Del/2024 (A.Y. 2019-20) Satish Chand Tyagi Vs. DCIT/ACIT Streeet No. 1, Bank Central Circle Colony, Near Amber Meerut Cinema, Modinagar- (Uttar Pradesh) 201201 (Uttar Pradesh) PAN: AANPT7635B Appellant Respondent Assessee by Sh. Ved Jain, Advocate, Shri AmanGarg, Advocate, Ms. Uma Upadhyay, CA and Shri Aditya Garg, CA Revenue by Sh. Ma…

Mamta Agrawal, Raigarh vs. Assistant Commissioner of Income Tax, Central Circle, Bilaspur

In the result, appeal of the assessee is allowed

ITA 240/RPR/2025[2019-20]Status: DisposedITAT Raipur21 May 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.240/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Mamta Agrawal House No.103, Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 Pan: Achpa9814D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax Central Circle, Bilaspur (C.G)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, 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.240/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Mamta Agrawal House No.103, Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 PAN: ACHPA9814D .......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 : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3005/DEL/2024[2017-18]Status: DisposedITAT Delhi20 May 2025AY 2017-18

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Date of Hearing
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Date of Hearing Date of pronouncement Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv 21/02/2025 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3004/DEL/2024[2016-17]Status: DisposedITAT Delhi20 May 2025AY 2016-17

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos. 2999 to 3…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3003/DEL/2024[2015-16]Status: DisposedITAT Delhi20 May 2025AY 2015-16

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3002/DEL/2024[2014-15]Status: DisposedITAT Delhi20 May 2025AY 2014-15

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, Vs. ACIT, 10 hailey Road, New Delhi Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Revenue by: Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 O R D E R PER BENCH 1. The appeals in ITA Nos.2999 to 3005/…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3001/DEL/2024[2013-14]Status: DisposedITAT Delhi20 May 2025AY 2013-14

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special
Section 132(4)Section 153ASection 50Section 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2999 to 3005/Del/2024 (Assessment Years: 2011-12 to 2017-18) Sushen Mohan Gupta, 10 hailey Road, New Delhi Vs. ACIT, Central Circle-15, Delhi (Appellant) (Respondent) PAN: AFEPG7593R Assessee by : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Shivam Garg, Adv Revenue by: Shri Debesh Panda, Special counsel for the Department Shri Ruchir Joshi, Adv Date of Hearing 21/02/2025 Date of pronouncement 20/05/2025 ORDER PER BENCH 1. The appeals in ITA Nos.2999 to 3005/Del/…