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 367,154 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

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

ITA 3000/DEL/2024[2012-13]Status: DisposedITAT Delhi20 May 2025AY 2012-13

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/…

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

ITA 2999/DEL/2024[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

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…

Sherdil Nath, New Delhi vs. ITO, Ward Int. Tax. 2(1)(2), Delhi

In the result, the captioned appeals of the Assessees are allowed

ITA 1505/DEL/2022[2017-18]Status: DisposedITAT Delhi02 May 2025AY 2017-18

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

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

…1 ITA No. 488 & ors /DEL/2024 Krishan Kumar Makrania &ors Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 488/DEL/2024 (A.Y 2012-13) I.T.A. No. 489/DEL/2024 (A.Y 2013-14) I.T.A. No. 490/DEL/2024 (A.Y 2014-15) I.T.A. No. 491/DEL/2024 (A.Y 2015-16) I.T.A. No. 492/DEL/2024 (A.Y 2016-17) Krishan Kumar Makrania Pro M/s Vs DCIT Makrania Oil Mill, Kanina Road, Central Circle-1, Gurgaon, CharkhiDadri, Bhiwani, Haryana- Haryana 127306 PAN: AJYPK7577P Appellant Respondent I.T.A. No. 1505/…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 371/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…n through above communication in all 12 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

S G Commercial, Jhansi vs. Assistant Commissioner of Income, Agra

Appeals stand allowed

ITA 370/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…n through above communication in all 12 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 369/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…n through above communication in all 12 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

S G Commercial, Jhansi vs. Assistant Commissioner of Income Tax, Agra

Appeals stand allowed

ITA 368/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…n through above communication in all 12 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 367/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…n through above communication in all 12 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 366/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…n through above communication in all 12 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

S G Commercial, Jhansi vs. Assistant Commissioner of Income Tax, Agra

Appeals stand allowed

ITA 365/AGR/2024[2016-17]Status: DisposedITAT Agra22 Apr 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…n through above communication in all 12 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

S G Commercial, Jhansi vs. Assistant Commissioner of Income Tax, Agra

Appeals stand allowed

ITA 364/AGR/2024[2015-16]Status: DisposedITAT Agra22 Apr 2025AY 2015-16

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…n through above communication in all 12 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

Sudhir Singh Yadav, Gurgaon vs. DCIT, Circle 3(1), Gurgaon

ITA 3001/DEL/2023[2013-14]Status: DisposedITAT Delhi07 Apr 2025AY 2013-14

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…

Navratan Management Private Limited, Mumbai vs. Dy.Comm Central Circle 8(4) Mumbai, Mumbai

ITA 3586/MUM/2024[2017-18]Status: DisposedITAT Mumbai04 Apr 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry

Section 132Section 143(1)Section 153ASection 2(14)Section 250Section 56(2)(via)Section 56(2)(vii)Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC", MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.3586/M/2024 Assessment Year: 2017-18 M/s. Navratan Management Private Limited, A 205, Godrej Colleseum off Western Express Highway Near Pan Bazar, Sion, Maharashtra - 400 022 PAN: AACCN5861B (Appellant) Vs. Dy. Commissioner, Central Circle 8(4), Room No.658, 6th Floor, Aaykar Bhavan, M.K. Road, Mumbai Maharashtra - 400022 (Respondent) Present for: Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Dhaval Shah, Ld. A.R. a/w Ms. Tisha Bagh, Ld. A.R. : Shri Kiran Unavekar, Ld…

Assistant Commissioner of Income Tax, Central Circle, Dehradun, Cross Road vs. Raju Verma, Curzon Road, Dalanwala

In the result, the appeal of the assessee is allowed

ITA 6/DDN/2024[2010-11]Status: DisposedITAT Dehradun02 Apr 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Shri S. K. chaterjee, CIT DR
Section 1Section 153Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DDN”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 06 & 11/DDN/2024 (Assessment Year: 2010-11 & 2011-12) ACIT, Vs. Raju Verma, Central Circle, 17/, Curzon Road, Dehradun Dalanwala, Dehradun (Appellant) (Respondent) PAN: ABIPV8176F Assessee by : Shri K. K. Juneja, Adv Revenue by: Shri S. K. chaterjee, CIT DR Date of Hearing 17/03/2025 Date of pronouncement 02/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06 & 11/DDN/2024 for AY 2010-11 and 2011-12, arises out of the ld. Commission…

Assistant Commissioner of Income Tax, Central Circle, Dehradun, Cross Road vs. Raju Verma, Curzon Road

In the result, the appeal of the assessee is allowed

ITA 11/DDN/2024[2011]Status: DisposedITAT Dehradun02 Apr 2025

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

For Appellant: Shri K. K. Juneja, AdvFor Respondent: Shri S. K. chaterjee, CIT DR
Section 1Section 153Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DDN”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 06 & 11/DDN/2024 (Assessment Year: 2010-11 & 2011-12) ACIT, Vs. Raju Verma, Central Circle, 17/, Curzon Road, Dehradun Dalanwala, Dehradun (Appellant) (Respondent) PAN: ABIPV8176F Assessee by : Shri K. K. Juneja, Adv Revenue by: Shri S. K. chaterjee, CIT DR Date of Hearing 17/03/2025 Date of pronouncement 02/04/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 06 & 11/DDN/2024 for AY 2010-11 and 2011-12, arises out of the ld. Commission…

DCIT, Central Circle-3, New Delhi vs. Rameshwer Dass, Delhi

The appeals are allowed

ITA 136/DEL/2020[2011-12]Status: DisposedITAT Delhi02 Apr 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri R.P. Mall, AdvocateFor Respondent: Ms Monika Singh, CIT-DR
Section 132Section 132ASection 153Section 153ASection 153BSection 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.135 & 136/Del/2021 Assessment Years : 2016-17 & 2017-18 Shakuntalam Investment and Leasing Vs. ACIT, Limited, Central Circle-01, 770/24, Ground Floor, New Delhi. DDA Flats, Kalkaji, New Delhi – 110 019. PAN: AAACS4752J Assessee by : Shri R.P. Mall, Advocate Revenue by : Ms Monika Singh, CIT-DR Date of Hearing : 19.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessees against the orders dat…

American Express Banking Corp. (India Branch), New Delhi vs. DCIT, Cirlce- 1(1) (1), International Taxation, New Delhi

In the result, appeal of the assessee is allowed

ITA 542/DEL/2019[2011-12]Status: DisposedITAT Delhi02 Apr 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 153CSection 153DSection 154Section 250Section 68

…ITA Nos.542 to 545 & 1727/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.542 to 545/Del/2022 & 1727/Del/2022 [Assessment Years : 2013-14 to 2016-17 & 2016-17] Gurukrupa Krafts Pvt.Ltd., vs ACIT, 67/68, Jaldhara Society, Meghraj Central Circle-17, Road, B/h Umiya, Modasa, New Delhi-110055. Sabakarkantha, Gujarat-383315. PAN-AADCG6157G APPELLANT RESPONDENT Appellant by Shri Sudesh Garg, Adv., Shri Bhavya Garg, Adv. & Shri Prince Bansal, CA Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing…

M/S. Bhushan Steel Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee for AYs

ITA 1337/DEL/2016[2010-11]Status: DisposedITAT Delhi02 Apr 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18)

For Appellant: Dr. Rakesh Gupta with S/Shri Somil Agarwal & Deepesh Garg, AdvocatesFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…आयकर अपीलीय अिधकरण िद"ी पीठ “एफ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं मनीष अ"वाल, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.1194 से 1198 /िद"ी/2021 (िन.व. 2012-13, 2013-14 और 2015-16 से 2017-18) ITA Nos. 1194 to 1198 /DEL/2021 (A.Ys. 2012-13, 2013-14 & 2015-16 to 2017-18) SSG Infratech P. Ltd., C/o Harjit Singh Sahni, A-56, Sector-136, Noida, Uttar Pradesh 201301 ...... अपीलाथ"/Appellant PAN No: AAJCS-7616-J बनाम Vs. Deputy Commissioner of Income Tax, Central Circle, R. No. 229, 2nd Floor…

Sanskar Nagar, Jhansi vs. Additional Commissioner of Income Tax, Kanpur

Appeals stands allowed

ITA 346/AGR/2024[2016-17]Status: DisposedITAT Agra28 Mar 2025AY 2016-17

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.351/Agr/2024 (िनधा"रणवष" / Assessment Year: 2014-15) & 2. आयकरअपीलसं./ Ita No.352/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 3. आयकरअपीलसं./ Ita No.353/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 4. आयकरअपीलसं./ Ita No.354/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 5. आयकरअपीलसं./ Ita No.349/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 6. आयकरअपीलसं./ Ita No.346/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17; Smc Bench) & 7. आयकरअपीलसं./ Ita No.347/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17; Smc Bench) & 8. आयकरअपीलसं./ Ita No.348/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18; Smc Bench) & 9. आयकरअपीलसं./ Ita No.350/Agr/2024

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 143(3)Section 153ASection 153CSection 153DSection 271D

…n through above communication in all 13 cases for different assessees. The Ld. AR thus submitted that the approval has been given in a mechanical manner which run contrary to the decision of Hon’ble Allahabad High Court in the case of Pr. CIT vs. Sapna Gupta (147 Taxmann.com 288) and therefore, the assessment is liable to be quashed. The relevant adjudication of Hon’ble Court was as under: - 9. Considering the submissions of the learned counsel for the parties and having perused the order of the Tribunal, in view of the undisputed facts before us about the manner in which the approval to the draft assessment orde…

JCIT (OSD), Circle- 21(1), New Delhi vs. Rajasthan Prime Steel Processing Center Pvt. Ltd., New Delhi

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

ITA 3538/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Mar 2025AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, Dlf Cyber Of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi Pan: Aaift6798A Appellant Respondent Assessee By Sh. Yudhister Mehtani, Ca Revenue By Ms. Amisha S. Gupta, Cit(Dr) Date Of Hearing 07/10/2025 Date Of Pronouncement 28/10/2025 Order

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

…1 ITA No. 3536, 3537 & 3538/Del/2025 The Wine Connection Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 3537/Del/2025 (A.Y. 2016-17) The Wine Connection Vs The Assistant Commissioner Shop No. 22 & 23, DLF Cyber of Income Tax, Hub, Gurugram, Haryana- Central Circle-14, 122001 New Delhi PAN: AAIFT6798A Appellant Respondent Assessee by Sh. Yudhister Mehtani, CA Revenue by Ms. Amisha S. Gupta, CIT(DR) Date of Hearing 07/10/2025 Date of Pronouncement 28/10/2025 ORDER PER YOGESH K…