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

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

In the result, the appeal of the assessee is allowed

ITA 2523/DEL/2025[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

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 2522/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

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 2521/DEL/2025[2013-14]Status: DisposedITAT Delhi21 Jan 2026AY 2013-14

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…

Avtar Singh Kochar, Rohtak vs. DCIT, Central Circle-25, Delhi

ITA 2909/DEL/2025[2019-20]Status: DisposedITAT Delhi09 Jan 2026AY 2019-20

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. MayankPatawari, AdvFor Respondent: Sh. AlashOjha, Adv
Section 143(3)Section 153D

…Page 1 ITA Nos. 2909 & 4438/Del/2025 Avtar Singh Kochar (AY: 2019-20) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.2909/Del/2025 (Assessment Year: 2019-20) Avtar Singh Kochar Vs. DCIT, Central Circle-25 751, B-VI Bhiwani Stand, Delhi Rohtak Haryana 124001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AEOPK4447F Appellant Respondent ITA No.4438/Del/2025 (Assessment Year: 2019-20) ACIT, Central Circle-25 Vs. Avtar Singh Kochar Room No. 317, 3rd Floor, M/s Singh Petro, Petrol ARA Centre, Jhandewalan Extension Delhi 110055 Pump…

Neetal Relan, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, both the appeal of the assessee in ITA No

ITA 3038/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Jan 2026AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 153CSection 250

…ITA No.3037 & 3038/Del/2023 Neetal Relan Vs ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3037 & 3038/Del/2023 [Assessment Year: 2017-18 & 2018-19] Neetal Relan, vs Asstt. Commissioner of 60/9, Ramjas Road, Income Tax, CC-14, Room Karol Bagh, New NO. 266, E-2, ARA Centre, Delhi - 110005 Jhandewalan Extn., New PAN- AFJPR3107F Delhi 110055 APPELLANT RESPONDENT Assessee by Sh. Ankit Kumar, Adv. and Sh. Parth Singhal, Adv. Revenue by Ms. Amisha S. Gupta, CIT DR Date of Hearing 04.11.2025 Date of Pronounceme…

Neetal Relan, New Delhi vs. ACIT, Central Circle-14, New Delhi

In the result, both the appeal of the assessee in ITA No

ITA 3037/DEL/2023[2017-18]Status: DisposedITAT Delhi07 Jan 2026AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 153CSection 250

…ITA No.3037 & 3038/Del/2023 Neetal Relan Vs ACIT THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3037 & 3038/Del/2023 [Assessment Year: 2017-18 & 2018-19] Neetal Relan, vs Asstt. Commissioner of 60/9, Ramjas Road, Income Tax, CC-14, Room Karol Bagh, New NO. 266, E-2, ARA Centre, Delhi - 110005 Jhandewalan Extn., New PAN- AFJPR3107F Delhi 110055 APPELLANT RESPONDENT Assessee by Sh. Ankit Kumar, Adv. and Sh. Parth Singhal, Adv. Revenue by Ms. Amisha S. Gupta, CIT DR Date of Hearing 04.11.2025 Date of Pronounceme…

DCIT, Central Circle-2, Noida vs. Mahesh Kumar Verma, Delhi

In the result assessee’s appeal ITA No

ITA 807/DEL/2020[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2017-18

Section 132Section 142(1)Section 143(2)Section 153DSection 68

…1 ITA Nos. 301 & 807/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mahesh Kumar Verma, Vs DCIT, Central Circle-2, G-59, Preet Vihar, Delhi-110092. Noida. PAN: ACAPV 8456 B APPELLANT RESPONDENT AND Assessment Year: 2017-18 DCIT, Central Circle-2, Vs Mahesh Kumar Verma, Noida. G-59, Preet Vihar, Delhi-110092. PAN: ACAPV 8456 B APPELLANT RESPONDENT Assessee represented by Shri Salil Agarwal, Sr. Adv. Shri Shailesh Gupta, Adv. & Shri Madhur Agarwal, Adv. Shri Shrikant Namdeo, C…

Mahesh Kumar Verma, New Delhi vs. DCIT Central Circle-II, Noida

In the result assessee’s appeal ITA No

ITA 301/DEL/2020[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shuklaassessment Year: 2017-18

Section 132Section 142(1)Section 143(2)Section 153DSection 68

…1 ITA Nos. 301 & 807/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Mahesh Kumar Verma, Vs DCIT, Central Circle-2, G-59, Preet Vihar, Delhi-110092. Noida. PAN: ACAPV 8456 B APPELLANT RESPONDENT AND Assessment Year: 2017-18 DCIT, Central Circle-2, Vs Mahesh Kumar Verma, Noida. G-59, Preet Vihar, Delhi-110092. PAN: ACAPV 8456 B APPELLANT RESPONDENT Assessee represented by Shri Salil Agarwal, Sr. Adv. Shri Shailesh Gupta, Adv. & Shri Madhur Agarwal, Adv. Shri Shrikant Namdeo, C…

Sunil Sponge Pvt. Ltd., Raipur vs. ACIT, Central Circle-1, Raipur

In the result, appeal of the assessee is allowed

ITA 748/RPR/2025[2018-19]Status: DisposedITAT Raipur24 Dec 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.748/Rpr/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-Ii, Industrial Area, Siltara, Raipur-492 001 (C.G.) Pan: Aahcs7999A

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.748/RPR/2025 "नधा"रण वष" /Assessment Year : 2018-19 Sunil Sponge Private Limited Plot No.96-97, Phase-II, Industrial Area, Siltara, Raipur-492 001 (C.G.) PAN: AAHCS7999A .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharma, CA Revenue by : Dr. Priyanka Patel, Sr. DR…

Deputy Commissioner of Income Tax, Central Circle-2, Nashik vs. Abhayraj Fattehraj Chordiya, C/O Laxmi Oil Mil

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1045/PUN/2024[2014-15]Status: DisposedITAT Pune19 Dec 2025AY 2014-15

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2014-15

For Appellant: Shri Jayant R BhattFor Respondent: Shri Amol Khairnar CIT-DR
Section 132Section 142(1)Section 143(2)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2014-15 DCIT, Central Circle – 2, Abhayraj Fattehraj Chordiya Nashik C/o Laxmi Oil Mill Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) CO No.36/PUN/2024 Assessment Year : 2014-15 Abhayraj Fattehraj Chordiya DCIT, Central Circle – 2, C/o Laxmi Oil Mill Nashik Vs. Bhusawal Road, Jamner, Jalgaon – 424206 PAN: AAMPC0248E (Appellant) (Respondent) Assessee by : Shri Jayant R Bhatt Department by : Shri Amol Khairnar CIT-DR Da…

DCIT, New Delhi vs. Captial Power Systems Limited, New Delhi

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

ITA 864/DEL/2024[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

DCIT, New Delhi vs. Capital Power Systems Limited, Delhi

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

ITA 857/DEL/2024[2019-20]Status: DisposedITAT Delhi19 Dec 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Capital Power Systems Limited, New Delhi vs. ACIT Central Circle - 4, New Delhi

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

ITA 652/DEL/2024[2019-20]Status: DisposedITAT Delhi19 Dec 2025AY 2019-20

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Capital Power Systems Limited, New Delhi vs. ACIT Central Circle-4, New Delhi

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

ITA 651/DEL/2024[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Capital Power Systems Limited, New Delhi vs. ACIT Central Circle-4, New Delhi

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

ITA 55/DEL/2024[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Capital Power Systems Limited, New Delhi vs. ACIT Central Circle-4, New Delhi

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

ITA 54/DEL/2024[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

Dy. CIT, CC-04, Delhi vs. Capital Power Systems Limited, New Delhi

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

ITA 330/DEL/2024[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Amitabh Shukla

Section 123Section 132Section 153ASection 153D

…1 ITA Nos. 54, 55, 651 & 652/del/2024 Capial Power Systems Ltd. Vs. ACIT ITA Nos. 330, 864 & 857/Del/2024 DCIT vs. Capital Power Systems Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCHES ‘B’ ‘NEW DELHI’ BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER I.T.A. No. 54/DEL/2024 (A.Y 2016-17) I.T.A. No. 55/DEL/2024 (A.Y 2017-18) I.T.A. No. 651/DEL/2024(A.Y 2018-19) I.T.A. No. 652/DEL/2024(A.Y 2019-20) Capital Power Systems Limited Vs ACIT 3721/2, 1st Floor, Netaji Marg, Room No. 261-A, 2nd Floor, Daryaganj, E-2, ARA Centre, New Delhi New DelhiPAN: AAACC0119R…

DCIT Central Circle, Uttar Pradesh vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 875/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

DCIT Central Circle, Uttar Pradesh vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 874/DEL/2022[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…

DCIT Central Circle, Gzbd vs. Mirha Exports Private Ltd., Delhi

In the result, both appeals of the assessee are allowed and both appeals of the Revenue are dismissed

ITA 873/DEL/2022[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 Dcit M/S. Mirha Exports Pvt.Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 2. 655/Del/2022 2012-13 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 3. 1233/Del/2022 2013-14 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 4. 656/Del/2022 2013-14 M/S. Mirha Exports Dcit (Assessee’S Appeal) Pvt. Ltd. Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P 5. 1234/Del/2022 2015-16 Dcit M/S. Mirha Exports Pvt. Ltd. (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 6. 657/Del/2022 2015-16 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 7. 874/Del/2022 2016-17 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P 8. 658/Del/2022 2016-17 M/S. Mirha Exports Dcit Pvt. Ltd. (Assessee’S Appeal) Central Circle Ghaziabad 30, Bazar Lane, Bengali Market, Central Delhi-110001 Pan-Aaacm8612P M/S. Mirha Exports Pvt. Ltd. 9. 875/Del/2022 2017-18 Dcit (Revenue’S Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 Pan-Aaacm8612P

Section 133ASection 142Section 143(3)Section 148Section 153CSection 250

…ITA No.873 & 655/Del/2022 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 873/Del/2022 2012-13 DCIT M/s. Mirha Exports Pvt.Ltd. (Revenue’s Appeal) Central Circle 30, Bazar Lane, Bengali Ghaziabad Market, Central Delhi-110001 PAN-AAACM8612P 2. 655/Del/2022 2012-13 M/s. Mirha Exports DCIT (Assessee’s appeal) Pvt.Ltd. Central Circle 30, Bazar Lane, Ghaziabad Bengali Market, Central Delhi-110001 PAN-AAACM8612P 3. 123…