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 366,470 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

M/S. P.P. Enterprises, Dindigul vs. ACIT, Central Circle-3, Coimbatore

ITA 3365/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 Nधारण वष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9 Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 Nधारण वष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 Nधारण वष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 िनधारण वष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3 Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan: Aahfp 0288 L] (अपीलाथ/Appellant) (यथ/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 Nधारण वष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलय अधकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी मनु कु मार िगर, ाियक सदएवं ी एस. आर. रघुनाथा, लेखा सद के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 नधारण वष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 nधारण वष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9 th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, Coimbatore. [PAN:ADSPP 9…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P.P. Constructions, Karur

ITA 2531/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 To 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9Th Main I Cross, Hal Ii Stage, Indira Nagar, Bengaluru-560 038. V. The Acit, Central Circle-3, Coimbatore. [Pan:Adspp 9150 F] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.219, 220, 221 & 222/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2010-11, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.200, 201 To 208/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2011-12 To 2018-19 & आयकर अपील सं./Ita Nos.3388 To 3392/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15 To 2018-19 M/S. P.P. Financers, 24, Radha Avenue, 3Rd Street, Valsaravakkam, Chennai-600 087. V. The Acit, Central Circle-3, Coimbatore. [Pan:Aahfp 0288 L] (अपीलाथ/Appellant) (प्रत्यायोजित/Respondent) आयकर अपील सं./Ita Nos.215 To 218 & 223/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16 To 2018-19 & 2014-15 Mr. P. Kuppuchamy, No.80/7, 17Th Cross, 16Th Main Road, Btm Layout, Ns Palya, Bangaluru-560 076. V. The Acit, Central Circle-3, Coimbatore.

…आयकर अपीलीय अधिकरण, 'सी' यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री मनु कुमार गिरी, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. v. The ACIT, Central Circle-3, C…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2530/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Feb 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./Ita Nos.209 To 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 To 2014-15 & 2016-17

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 "नधा"रण वष"/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 "नधा"रण वष"/Assessment Years: 2010-11 to 2014-15 & 2016-17 v. Mr. P. Palanisamy, The ACIT, 390, P.P. Nilayam, Central Circle-3, 9th Main I Cross, Coimbatore. HAL II Stage, Indira Nagar, Bengaluru…

Deputy Commissioner of Income Tax, Central Cirlce -3, Coimbatore vs. P P Enterprises, Bengaluru

ITA 2529/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

…आयकर अपीलीय अधिकरण, ’सी’ यायपीठ, चेनई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के सम BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1119, 1120 & 1121/Chny/2025 निर्धारण वर्ष/Assessment Years: 2015-16, 2017-18 & 2018-19 & आयकर अपील सं./ITA Nos.209 to 213 & 214/Chny/2025 निर्धारण वर्ष/Assessment Years: 2010-11 to 2014-15 & 2016-17 Mr. P. Palanisamy, 390, P.P. Nilayam, 9th Main I Cross, HAL II Stage, Indira Nagar, Bengaluru-560 038. [PAN:ADSPP 9150 F] (अपीलाथ/Appel…

Gaurav Kathuria, Rohtak vs. ACIT, Cent Gurgao 1, Gurugram

In the result, the appeal of the assessee is allowed

ITA 5171/DEL/2024[2018-19]Status: DisposedITAT Delhi06 Feb 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 153ASection 153A(1)Section 153DSection 250

…## IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'B', NEW DELHI # BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER #### ITA No.5171/Del/2024 [ASSESSMENT YEAR 2018-19] | Gaurav Kathuria | | | ACIT | | |--------------------|--------------------------|-----------------------------|---------|-------------| | H.No.1567/19 | | | Cent. | Gurugram | | Shri Nagar Colony | | Vs | |…

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2708/DEL/2025[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, JMD Regent Room No. 269A, 2nd Floor, Vs. Plaza, MG Road, Gurgaon, ARA Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., DCIT, Ground Floor, JMD Regent Central Circle-20, Room No. 269A, 2…

ACIT, Central Circle-19, Delhi vs. Yasmin Kapoor, Delhi

ITA 3379/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2203/Del/2025 (Assessment Year: 2017-18) Vs. Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Respondent) PAN: AAUPT4464F ACIT, Central Circle-19, Delhi (Appellant) CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Appellant) PAN: AAUPT4464F Vs. ACIT, Central Circle-19, Delhi (Respondent) ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) Vs. Yasmin Kapoor, C-4/6, APJ Abdul Kala…

ACIT, Central Circle-19, Delhi vs. Yasmin Kapoor, Delhi

Appeals of the assessee are allowed

ITA 2221/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, Vs. ACIT, 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Vs. Yasmin Kapoor, Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (A…

ACIT, Central Circle-19, Delhi vs. Deepa Talwar, Delhi

Appeals of the assessee are allowed

ITA 2203/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, Vs. ACIT, 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Vs. Yasmin Kapoor, Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (A…

Yasmin Kapoor, Delhi vs. DCIT, Central Circle - 19, Delhi

ITA 1542/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2203/Del/2025 (Assessment Year: 2017-18) Vs. ACIT, Central Circle-19, Delhi (Appellant) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Appellant) PAN: AAUPT4464F Vs. ACIT, Central Circle-19, Delhi (Respondent) ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Central Circle-19, Delhi (Appellant…

Smt. Komal Tyagi, Noida vs. ACIT, Central Circle-3, Delhi

ITA 2462/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Jan 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsmt. Komal Tyagi, Vs. Acit, 363, Purani Chungi, Central Circle-3 Faridabad Nit H.O, Faridabad-121001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Avtpt 5412 F Appellant .. Respondent

For Appellant: Dr. Rakesh Gupta, Adv&For Respondent: Ms. Pooja Swaroop
Section 153Section 153ASection 153DSection 44ASection 56(1)

…P a g e | 1 Komal Tyagi (AY: 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Smt. Komal Tyagi, Vs. ACIT, 363, Purani Chungi, Central Circle-3 Faridabad NIT H.O, Faridabad-121001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AVTPT 5412 F Appellant .. Respondent Appellant by : Dr. Rakesh Gupta, Adv& Sh. Saksham Agrawal, Adv& Sh. DeepeshGarg, Adv Respondent by : Ms. Pooja Swaroop Date of Hearing 19.01.2026 Date of Pronouncement 23.01.2026 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against…

DCIT, New Delhi vs. Sh. Ramesh Sharma, New Delhi

In the result, the appeal of the Revenue is dismissed in the aforesaid manner

ITA 6881/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Jan 2026AY 2010-11

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Salil Agarwal, Sr. Adv. &For Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 6881/Del/2014 : Asstt. Year : 2010-11 DCIT, CENTRAL CIRCLE-20, Vs RAMESH SHARMA, 3RD FLOOR, ROOM NO. 360, E-2 19, PORVI MARG, 3RD FLOOR, ARA CENTRE, JHANDEWALAN NEW DELHI – 110 055 VASANT VIHAR, NEW DELHI – 110 057 (PAN: AKYPS3876J) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Agarwal, Sr. Adv. & Sh. Shailesh Gupta, Adv. Revenue by : Ms. Monika Singh, CIT(DR) Date of Hearing: 15.01.2026 Date of Pronouncement: 23.01.2026 ORDER Per Sudhir Kumar, Judici…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

ITA 1105/HYD/2025[2016-17]Status: DisposedITAT Hyderabad21 Jan 2026AY 2016-17
For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(1)Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad and Before Shri Manjunatha G., Accountant Member Shri Ravish Sood, Judicial Member आ.अपी. सं/ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) निर्धारिती द्वारा /Assessee by: Shri Siddharth Toshnival, Advocate राजस्व द्वारा / Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख / Date of Hearing…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1104/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1103/HYD/2025[2014-15]Status: DisposedITAT Hyderabad21 Jan 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. DCIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1102/HYD/2025[2013-14]Status: DisposedITAT Hyderabad21 Jan 2026AY 2013-14

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1101/HYD/2025[2012-13]Status: DisposedITAT Hyderabad21 Jan 2026AY 2012-13

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 to 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, of Income Tax, Hyderabad. Central Circle-2(1), PAN: AADCS2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई की तारीख/Date of Hearing: 13/11/2…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2542/DEL/2025[2018-19]Status: DisposedITAT Delhi21 Jan 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2521 to 2524/Del/2025 (ASSESSMENT YEAR 2013-14 to 2-16-17) ITA No.2541 to 2543/Del/2025 (ASSESSMENT YEAR 2017-18 to 2019-20) Sunil Jindal, Dy. CIT, H. No. 1203A, Tower C- Central Circle-2, 3,SRS Pearl Heights, Vs Faridabad Sector 87, Faridabad . PAN-AFSPJ5785L (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv & Shri Saksham Agrawal, Adv & Shri Deepesh Garg, Adv Department by Ms. Pooj…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2541/DEL/2025[2017-18]Status: DisposedITAT Delhi21 Jan 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2521 to 2524/Del/2025 (ASSESSMENT YEAR 2013-14 to 2-16-17) ITA No.2541 to 2543/Del/2025 (ASSESSMENT YEAR 2017-18 to 2019-20) Sunil Jindal, Dy. CIT, H. No. 1203A, Tower C- Central Circle-2, 3,SRS Pearl Heights, Vs Faridabad Sector 87, Faridabad . PAN-AFSPJ5785L (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv & Shri Saksham Agrawal, Adv & Shri Deepesh Garg, Adv Department by Ms. Pooj…

Sunil Jindal, Faridabad Haryana vs. Deputy Commissioner of Income Tax, Faridabad, Haryana

In the result, the appeal of the assessee is allowed

ITA 2524/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Jan 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 127Section 132Section 142(1)Section 143(2)Section 153ASection 250Section 68

…ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025 Sunil Jindal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2521 to 2524/Del/2025 (ASSESSMENT YEAR 2013-14 to 2-16-17) ITA No.2541 to 2543/Del/2025 (ASSESSMENT YEAR 2017-18 to 2019-20) Sunil Jindal, Dy. CIT, H. No. 1203A, Tower C- Central Circle-2, 3,SRS Pearl Heights, Vs Faridabad Sector 87, Faridabad . PAN-AFSPJ5785L (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv & Shri Saksham Agrawal, Adv & Shri Deepesh Garg, Adv Department by Ms. Pooj…