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

Style Solutions Pvt Ltd, New Delhi vs. DCIT, Central Circle- 7, New Delhi

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

ITA 1021/DEL/2020[2014-15]Status: DisposedITAT Delhi21 Mar 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1021/Del/2020 (A.Y. 2014-15) Style Solutions Pvt. Ltd. Vs. Dcit C-134, Defence Colony, Central Circle-7 New Delhi Room No. 330, Ara Centre, Pan: Aagcs5899C Jhandewalan, New Delhi Appellant Respondent Assessee By Sh. Nirbhay Mehta, Adv, Shri Anup Mehta, Ca, Sh. Ashwini Gupta, Ca &Ms.Vanshika Mehta, Adv Revenue By Ms. Jaya Chaudhary, Cit(Dr) Date Of Hearing 05/03/2025 Date Of Pronouncement 21/03/2025 Order

Section 132Section 153ASection 153D

…1 ITA Nos. 1020 & 1021/Del/2020 Style Solutions Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1021/DEL/2020 (A.Y. 2014-15) Style Solutions Pvt. Ltd. Vs. DCIT C-134, Defence Colony, Central Circle-7 New Delhi Room No. 330, ARA centre, PAN: AAGCS5899C Jhandewalan, New Delhi Appellant Respondent Assessee by Sh. Nirbhay Mehta, Adv, Shri Anup Mehta, CA, Sh. Ashwini Gupta, CA &Ms.Vanshika Mehta, Adv Revenue by Ms. Jaya Chaudhary, CIT(DR) Date of Hearing 05/03/2025 Date of…

Style Solutions Pvt Ltd, New Delhi vs. DCIT, Central Circle- 7, New Delhi

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

ITA 1020/DEL/2020[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

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

…# IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH 'G' NEW DELHI ## BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ## ITA No. 1020/DEL/2020 (A.Y. 2013-14) ITA No. 1021/DEL/2020 (A.Y. 2014-15) | Style Solutions Pvt. Ltd. | Vs. | DCIT | |---------------------------|-----|---------------------------------------| | C-134, Defence Colony, | | Central Circle-7 | | New Delhi | | Room<br>No.<br>330,<br>ARA<br>centre, | | PAN: AAGCS5899C | | Jhandewalan,…

Dongkuk Steel India Private Limited, Greater Noida vs. Neac, Delhi

In the result, appeal of the assessee is allowed

ITA 545/DEL/2021[2016-17]Status: DisposedITAT Delhi20 Mar 2025AY 2016-17

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…

Vanshika Motors (P) Ltd., Meerut vs. ACIT, Circle- 2, Meerut

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

DCIT, New Delhi vs. M/S. Green Mark Infra Ltd., New Delhi

ITA 6208/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Mar 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/…

DCIT, New Delhi vs. M/S. Green Mark Infra Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 6206/DEL/2015[2007-08]Status: DisposedITAT Delhi17 Mar 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.6205 & 6206/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs Jagat Agro Commodities Pvt. Ltd., Central Circle-18, 15, Sea Lord, ‘A’, 1st Floor, Cuff Parade Road, New Delhi. Colaba, Near President Hotel, Mumbai – 400 005. PAN: AAACJ1718M CO No.14/Del/2021 (ITA No.6205/Del/2017 Assessment Year: 2010-11 Jagat Agro Commodities Pvt. Vs. ACIT, Ltd., 15, Sea Lord, Central Circle-18, ‘A’, 1st Floor, Cuff Parade Road, New Delhi. Colaba, Near President Hotel,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 672/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Mar 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 671/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 670/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17
For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण, जयपुर न्याय पीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH 'B', JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं. / ITA No. 669 to 672/JPR/2024 निर्धारणवर्ष / Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., J-2, Main Road, Jawahar Nagar, Kota. बनाम Vs. ACIT/DCIT, Central Circle, Kota. स्थायीलेखा सं./ जीआईआरसं. / PAN/GIR No. AADCR 5581 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hem…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

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

ITA 669/JPR/2024[2015-16]Status: DisposedITAT Jaipur10 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 700/CHNY/2023[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…le Gujarat High Court in the case of PCIT v. Sunrise Finlease Pvt Ltd (2018) 252 Taxman 407 holding that lack of approval u/s 153D would invalidate the assessment order and the same is not a curable defect. Similarly, in the case of PCIT v. Sapna Gupta (2023) 147 Taxmann.com 288, Hon’ble High Court of Allahabad held that the approval could be said to have been granted only after due application of mind on the subject matter and on satisfaction of legal and procedural requirements. It was further stated that approval could not be a mere formality and the approving authority has to act in a judicious manner. The Ho…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 697/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.695/Chny/2023 (िनधा(रणवष( / Assessment Year: 2011-12) & 2. आयकरअपील सं. / Ita No.696/Chny/2023 (िनधा(रणवष( / Assessment Year: 2012-13) & 3. आयकरअपील सं. / Ita No.697/Chny/2023 (िनधा(रणवष( / Assessment Year: 2013-14) & 4. आयकरअपील सं. / Ita No.698/Chny/2023 (िनधा(रणवष( / Assessment Year: 2014-15) & 5. आयकरअपील सं. / Ita No.699/Chny/2023 (िनधा(रणवष( / Assessment Year: 2015-16) & 6. आयकरअपील सं. / Ita No.700/Chny/2023 (िनधा(रणवष( / Assessment Year: 2016-17) & 7. आयकरअपील सं. / Ita No.701/Chny/2023 (िनधा(रणवष( / Assessment Year: 2017-18) & 8. आयकरअपील सं. / Ita No.702/Chny/2023 (िनधा(रणवष( / Assessment Year: 2018-19) Dcit Shri C. Vijayabaskar बनाम/ Central Circle-2(1) #14/28-1, Sowrastra Street, Chennai. Illupur, Pudukottai-622 102. Vs.

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for department)- Ld. Sr. Counsel
Section 143(3)

…le Gujarat High Court in the case of PCIT v. Sunrise Finlease Pvt Ltd (2018) 252 Taxman 407 holding that lack of approval u/s 153D would invalidate the assessment order and the same is not a curable defect. Similarly, in the case of PCIT v. Sapna Gupta (2023) 147 Taxmann.com 288, Hon’ble High Court of Allahabad held that the approval could be said to have been granted only after due application of mind on the subject matter and on satisfaction of legal and procedural requirements. It was further stated that approval could not be a mere formality and the approving authority has to act in a judicious manner. The Ho…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 696/CHNY/2023[2012-13]Status: DisposedITAT Chennai28 Feb 2025AY 2012-13

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for
Section 143(3)

…ujarat High Court in the case of PCIT v. Sunrise Finlease Pvt Ltd (2018) 252 Taxman 407 holding that lack of approval u/s 153D would invalidate the assessment order and the same is not a curable defect. Similarly, in the case of PCIT v. Sapna Gupta (2023) 147 Taxmann.com 288, Hon’ble High Court of Allahabad held that the approval could be said to have been granted only after due application of mind on the subject matter and on satisfaction of legal and procedural requirements. It was further stated that approval could not be a mere formality and the approving authority has to act in a judicious manner. T…

DCIT Central Circle 2(1), Chenai vs. C.Vijaya Baskar, Pudukottai

In the result, ITA Nos.695 to 702/Chny/2023 stands dismissed

ITA 695/CHNY/2023[2011-12]Status: DisposedITAT Chennai28 Feb 2025AY 2011-12

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: S/Shri Nithyaesh Natraj, Vaibav R. VenkateshFor Respondent: Shri A.P. Srinivas (Sr. Standing Counsel for
Section 143(3)

…ujarat High Court in the case of PCIT v. Sunrise Finlease Pvt Ltd (2018) 252 Taxman 407 holding that lack of approval u/s 153D would invalidate the assessment order and the same is not a curable defect. Similarly, in the case of PCIT v. Sapna Gupta (2023) 147 Taxmann.com 288, Hon’ble High Court of Allahabad held that the approval could be said to have been granted only after due application of mind on the subject matter and on satisfaction of legal and procedural requirements. It was further stated that approval could not be a mere formality and the approving authority has to act in a judicious manner. T…

DCIT, New Delhi vs. M/S. Khemka Stuart Leisure Pvt. Ltd., New Delhi

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 6383/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Feb 2025AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.6383 /Del./2025, A.Y. 2013-14 Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi PAN: AAXPS2824H (Appellant) (Respondent) ITA No.8069 /Del./2025, A.Y. 2013-14 DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Shri Vijay Kumar Singh, Adv. Ms. D…

DCIT, New Delhi vs. M/S Khemka Stuart Leisure Ltd., New Delhi

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

DCIT, Dehradun vs. Shri Ramesh Batta, Dehradun

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

ITA 3137/DEL/2017[2008-09]Status: DisposedITAT Dehradun21 Feb 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. CIT, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) ACIT, Shri Ramesh Batta, Central Circle, As agent of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Ap…

Shri Ramesh Batta, Dehradun vs. ACIT, Dehradun

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

ITA 2163/DEL/2017[2008-09]Status: DisposedITAT Dehradun21 Feb 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. CIT, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) ACIT, Shri Ramesh Batta, Central Circle, As agent of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Ap…

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, the appeal of the assessee is allowed

ITA 1809/DEL/2017[2012-13]Status: DisposedITAT Dehradun21 Feb 2025AY 2012-13

Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 153Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER DCIT, Raju Verma Central Circle, 17/1, Curzon Road, Vs. Dehradun. Dehradun-248001. PAN-ABIPV8176F (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Advocate and Shri Somil Aggarwal, Advocate Department by Sh. S.K. Chatterjee, CIT-DR Date of Hearing 14/02/2025 Date of Pronouncement 21/02/2025 O R D E R PER MANISH AGARWAL, AM: This is the appeal filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-IV, Kanpur, (‘the Ld. CIT(A)’…

Shri Ramesh Batta, Dehradun vs. ACIT, Dehradun

In the result, appeal of the Assessee in both the cases are allowed and appeal filed by the Revenue in both the cases are dismissed

ITA 4901/DEL/2016[2008-09]Status: DisposedITAT Dehradun21 Feb 2025AY 2008-09

Bench: Shri Anubhav Sharma & Shri Manish Agarwalacit, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. Cit, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent) Acit, Shri Ramesh Batta, Central Circle, As Agent Of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. Pan-Abgpb1527N (Appellant) (Respondent)

Section 143(2)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Shri Ramesh Batta Central Circle, 81/210, Kaulagarh Road, Vs. Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) Shri Ramesh Batta Dy. CIT, 81/210, Kaulagarh Central Circle, Vs. Road, Dehradun. Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Appellant) (Respondent) ACIT, Shri Ramesh Batta, Central Circle, As agent of Smt. Kavita Vs. Dehradun. Ahuja, 81/210, Kaulagarh Road, Rajendra Nagar, Dehradun-248001. PAN-ABGPB1527N (Ap…