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

DCIT, Dehradun vs. Sh. Ramesh Batta As Agent of Smt. Kavita Ahuja, 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 4854/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…

M/S. Cityon Systems (India) Ltd., Delhi vs. ITO, New Delhi

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

ITA 488/DEL/2017[2011-12]Status: DisposedITAT Delhi21 Feb 2025AY 2011-12

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/…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. The Assistant Commissioner of Income Tax, Centralized Processing Cell -TDS, Ghaziabad

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 35/DEL/2024[2022-23 (Q3)]Status: DisposedITAT Delhi13 Feb 2025

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ACIT, Delhi vs. Matrix Cellular (International) Services Pvt. Ltd, Delhi

ITA 2230/DEL/2024[2017-18]Status: DisposedITAT Delhi13 Feb 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Vijay Singh, Gurgaon vs. ITO, Ward -4(4), Gurgaon

ITA 2195/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(2)Section 143(3)Section 148Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1990 & 2195/Del/2023 Assessment Year: 2017-18 Vs. ACIT/DCIT, Sh. Nitin Gupta, 149, Banking Enclave, Central Circle-16, Laxmi Nagar, New Delhi New Delhi PAN: AIHPG6203E (Appellant) (Respondent/cross- appellant) Assessee by Sh. Sameer Mahajan, CA Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 22.07.2025 Date of pronouncement 13.08.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s and Revenue’s cross appeals ITA No.1990 & 2195/Del/2023…

Jsc Ogcc Kazstroy Service Project Office, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, appeal of the assessee is allowed

ITA 2228/DEL/2023[2020-21]Status: HeardITAT Delhi11 Feb 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.2228 & 2229/Del/2018 & 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 & 2014-15 & 2015-16] Kaajal Aijaz Ilmi, Vs Acit, C/O-Rra Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. Pan-Aabpi4222R Appellant Respondent Appellant By Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent By Ms. Monika Singh, Cit Dr Date Of Hearing 17.07.2025 Date Of Pronouncement 30.07.2025

Section 1Section 132Section 132(1)Section 143(2)Section 153ASection 153DSection 250Section 271(1)(c)Section 56(1)(vii)

…ITA Nos.2228 & 2229/Del/2018, 7004 & 7005/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2228 & 2229/Del/2018 and 7004 & 7005/Del/2019 [Assessment Year : 2014-15 & 2015-16 and 2014-15 & 2015-16] Kaajal Aijaz Ilmi, vs ACIT, C/o-RRA Tazindia, D-28, Central Circle-20, South Extension, Part-1, New Delhi New Delhi-110049. PAN-AABPI4222R APPELLANT RESPONDENT Appellant by Shri Rakesh Gupta, Adv., Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Respondent by Ms. Monika Singh, CIT DR Date of He…

Rajendra Goyal, New Delhi vs. ITO Ward-41(2), New Delhi

Appeals of the assessee are allowed

ITA 1941/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2025AY 2013-14

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

Section 1

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

ACIT, Circle-20(2), New Delhi vs. Ratp Dev Transdev India Pvt. Ltd, Mumbai

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

ITA 3536/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Jan 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…

Durbar Ganguly, Delhi vs. Pr, CIT Delhi-1, New Delhi

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

ITA 624/DEL/2021[2015-16]Status: DisposedITAT Delhi20 Jan 2025AY 2015-16

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

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

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

Pankaj Kumar Tyagi, Ghaziabad vs. ITO, Ward-2(1), Ghaziabad

Appeals of the assessee are allowed

ITA 1941/DEL/2024[2010-11]Status: DisposedITAT Delhi14 Jan 2025AY 2010-11

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

Section 1

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

Bhim Sain, Fatehabad vs. Pr, CIT, Rohtak

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

ITA 1505/DEL/2023[2018-19]Status: DisposedITAT Delhi14 Jan 2025AY 2018-19

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/…

Sse Commodities Private Limted, Delhi vs. Income Tax Officer, Delhi

Appeals of the assessee are allowed

ITA 2079/DEL/2024[2010-11]Status: DisposedITAT Delhi13 Jan 2025AY 2010-11

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

Section 1

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

Savita Goyal, Delhi vs. ITO, Delhi

The appeals are allowed

ITA 2821/DEL/2024[2017-18]Status: DisposedITAT Delhi07 Jan 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

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

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

Deputy Commissioner of Income Tax (Central)-2, Raipur vs. M/S. N. R. Tmt(India) Pvt. Ltd., Raigarh

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

ITA 9/RPR/2021[2018-19]Status: DisposedITAT Raipur06 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

For Appellant: S/shri Vijay MehtaFor Respondent: S/shri S.L Anuragi, CIT-DR
Section 115BSection 132(4)Section 143(3)Section 153B(1)(b)Section 153D

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.03/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/s. NR TMT (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh PAN: AAECP8302R .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (Central)-2, Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No. 09/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 The Deputy Commissioner of Income Tax (Central)-2, Raipur (C.…

M/S Nrtmt(India) Pvt. Ltd, Raigarh vs. Deputy Commissioner of Income Tax (Central)-2, Raipur

In the result, while for the appeal/preliminary objection filed by the assessee company in ITA No

ITA 3/RPR/2021[2018-19]Status: DisposedITAT Raipur06 Jan 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.03/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/S. Nr Tmt (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh Pan: Aaecp8302R

For Appellant: S/shri Vijay MehtaFor Respondent: S/shri S.L Anuragi, CIT-DR
Section 115BSection 132(4)Section 143(3)Section 153B(1)(b)Section 153D

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.03/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/s. NR TMT (India) Pvt. Ltd. Flat No.106, Goverdhan Tower, Chaitanya Nagar, Raigarh PAN: AAECP8302R .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax (Central)-2, Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No. 09/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 The Deputy Commissioner of Income Tax (Central)-2, Raipur (C.…

Jbn Impex Pvt. Ltd., New Delhi vs. ITO, Ward 13(3), New Delhi

In the result, both these appeals are allowed

ITA 501/DEL/2024[2017-18]Status: DisposedITAT Delhi03 Jan 2025AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Sanjay Awasthiआ.अ.सं/.I.T.A Nos.501 & 502/Del/2025 िनधा"रणवष"/Assessment Years:2015-16 & 2017-18 बनाम Trishul Homes & Infrastructure Dcit, Private Limited, Vs. Central Circle-31, Delhi. 101-102, 3 Tolstoy Marg, Connaught Place, New Delhi. Pan No.Aaect5592R अपीलाथ" Appellant ""यथ"/Respondent

Section 144BSection 153ASection 153BSection 153DSection 250

…ITA Nos.501 & 502/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.501 & 502/Del/2025 िनधा"रणवष"/Assessment Years:2015-16 & 2017-18 बनाम TRISHUL HOMES & INFRASTRUCTURE DCIT, PRIVATE LIMITED, Vs. Central Circle-31, Delhi. 101-102, 3 Tolstoy Marg, Connaught Place, New Delhi. PAN No.AAECT5592R अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ved Jain, Advocate Shri Ayush Garg, CA Revenue by Ms. Pooja Swaroop, CIT DR सुनवाईक"तारीख/ Date of hearing: 16.12.2025 16.12.2025 उ"ोषणाक"ता…

Nirvana Technobuilds Private Limited, Delhi vs. ITO, Ward-15(3), New Delhi

In the result, the appeal of the Assessee is allowed

ITA 1530/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarita No. 1530/Del/2021 Assessment Year: 2016-17 Ita No. 1531/Del/2021 Assessment Year: 2017-18 Ita No. 1532/Del/2021 Assessment Year: 2018-19 Dcit, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana Pan No. Aaqpm1016Q (Appellant) (Respondent)

For Appellant: Shri Salil Agarwal & MadhurFor Respondent: Shri Kumar Avikal, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 250Section 292CSection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1530/DEL/2021 Assessment Year: 2016-17 ITA No. 1531/DEL/2021 Assessment Year: 2017-18 ITA No. 1532/DEL/2021 Assessment Year: 2018-19 DCIT, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana PAN No. AAQPM1016Q (Appellant) (Respondent) Assessee by: Shri Salil Agarwal & Madhur Agarwal, Advs. Department by: Shri Kumar Avikal, CIT-DR Date of Hearing: 04.08.2025 Date of pronouncement: 08.08.2025 O R D E R PER VIMAL KUMAR, JUDICIAL ME…

Metro Tyres Ltd, New Delhi vs. DCIT, Central Circle-5, New Delhi

ITA 4734/DEL/2017[2014-15]Status: DisposedITAT Delhi20 Dec 2024AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…application of mind by the competent authority. We thus quote ACIT Vs. Sirzuddin Company (2023) 454 ITR 312 (Odisa) as upheld in SLP Civial No. 44989/2023 dated 28.11.2023, PCIT Vs. Shiv Kumar Nyyar (2024) 163 taxmann.com 9 (Del), PCIT Vs. Sapna Gupta (2023) 147 Taxmann.com 288(All) that such a mechanical approval u/s 153D of the Act vitiates the assessment in entirety. We accordingly conclude that the assessee’s instant additional ground (supra) going to root of the matter deserves to be accepted. Ordered accordingly. All these four assessments in as many corresponding A.Ys. 2009- ITA No. 1031/Del/2013 & 10 O…

M/S. Metro Tyres Ltd., New Delhi vs. DCIT, New Delhi

ITA 5966/DEL/2016[2013-14]Status: DisposedITAT Delhi20 Dec 2024AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…application of mind by the competent authority. We thus quote ACIT Vs. Sirzuddin Company (2023) 454 ITR 312 (Odisa) as upheld in SLP Civial No. 44989/2023 dated 28.11.2023, PCIT Vs. Shiv Kumar Nyyar (2024) 163 taxmann.com 9 (Del), PCIT Vs. Sapna Gupta (2023) 147 Taxmann.com 288(All) that such a mechanical approval u/s 153D of the Act vitiates the assessment in entirety. We accordingly conclude that the assessee’s instant additional ground (supra) going to root of the matter deserves to be accepted. Ordered accordingly. All these four assessments in as many corresponding A.Ys. 2009- ITA No. 1031/Del/2013 & 10 O…

DCIT, New Delhi vs. M/S. Metro Tyres Ltd., New Delhi

ITA 418/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…application of mind by the competent authority. We thus quote ACIT Vs. Sirzuddin Company (2023) 454 ITR 312 (Odisa) as upheld in SLP Civial No. 44989/2023 dated 28.11.2023, PCIT Vs. Shiv Kumar Nyyar (2024) 163 taxmann.com 9 (Del), PCIT Vs. Sapna Gupta (2023) 147 Taxmann.com 288(All) that such a mechanical approval u/s 153D of the Act vitiates the assessment in entirety. We accordingly conclude that the assessee’s instant additional ground (supra) going to root of the matter deserves to be accepted. Ordered accordingly. All these four assessments in as many corresponding A.Ys. 2009- ITA No. 1031/Del/2013 & 10 O…