PCIT v. Shiv Kumar Nayyar

163 Taxmann.com 9High Court2024#98 most cited

What is PCIT v. Shiv Kumar Nayyar authority for?

Approval under Section 153D for search assessments is invalid if granted mechanically, hastily, or without due application of mind, such as on the same day as the proposal or in a bunched manner. Such an invalid approval renders the consequential assessment order under Section 153A void ab initio.

597

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Shiv Kumar Nayyar · Section 153D approval · Section 153A assessment · validity of prior approval · mechanical approval · same-day approval · bunched approval · application of mind · search assessment void ab initio · 467 ITR 186

Also reported as

467 ITR 186299 Taxmann 385

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 153CSection 119Section 148Section 147

Issues it is cited on

section 43(3)section 158bgsection 37bsection 114(e)section 136section 193section 144basection 196section 153dsection 158bsection 142(2a)sanction under section 151

Judgments citing PCIT v. Shiv Kumar Nayyar

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 275/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 248/HYD/2026[2022-23]Status: DisposedITAT Hyderabad27 Mar 2026AY 2022-23
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 233/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 232/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1896/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1886/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1552/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER Sl. Appealed No. I.T.A.No. Name of Appellant Name of against the Respondent A.Y. Order of the CIT(A)-11, Hyderabad Dated 1 1552/Hyd/2025 Madhava Reddy The DCIT, 2023-24 05.07.2025 Baddevolu Central Circle PAN-ACXPB3553G 1(2), Hyderabad. 2 1886/Hyd/2025 Vilas Polymer The DCIT, 2023-24 31.10.2025 Private Ltd. Central Circle PA…

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH , NEW DELHI

In the result, appeal filed by the assessee is allowed and the appeal of the

ITA 30/DEL/2026[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 PAN: AAXPS2824H (Appellant) (Respondent) DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Ms. Daizy Chawla, Adv. Revenue by Ms. Pooja Swaroop, CIT(DR) Date of Hearing 26/02/202…

MANOJ KUMAR SINGH,DELHI vs. DCIT CENTRAL CIRCLE-28, DELHI

In the result, appeal filed by the assessee is allowed and the appeal of the

ITA 7064/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Mar 2026AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarmanoj Kumar Singh Vs. Dcit, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 Pan: Aaxps2824H (Appellant) (Respondent) Dcit, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 Pan: Aaxps2824H (Appellant) (Respondent)

Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi – 110 017 PAN: AAXPS2824H (Appellant) (Respondent) DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi- 110 017 PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Ms. Daizy Chawla, Adv. Revenue by Ms. Pooja Swaroop, CIT(DR) Date of Hearing 26/02/202…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

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

ITA 4924/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, vs. DCIT, Central Circle-27, 205-208, Anarkali Complex, Jhandewalan Extn., Jhandewalan Extn., New Delhi - 55 New Delhi – 55 (PAN : AAHCS3474Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN,…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

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

ITA 4922/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, vs. DCIT, Central Circle-27, 205-208, Anarkali Complex, Jhandewalan Extn., Jhandewalan Extn., New Delhi - 55 New Delhi – 55 (PAN : AAHCS3474Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN,…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

ITA 4921/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 139(1)Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4919/Del/2025 (AY 2015-16) ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4921/Del/2025 (AY 2017-18) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4923/Del/2025 (AY 2019-20) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, 205-208, Anarkali Complex, Jhandewalan Extn., New Delhi - 55 (PAN : AAHCS3474Q) (APPELLANT) vs. DCIT, Central Circle-27, Jhandewalan Extn., New Delhi – 55 (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY: Ms. Pooja…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

ITA 4920/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Mar 2026AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 13Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B': NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4919/Del/2025 (AY 2015-16) ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4921/Del/2025 (AY 2017-18) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4923/Del/2025 (AY 2019-20) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, 205-208, Anarkali Complex, Jhandewalan Extn., New Delhi - 55 (PAN : AAHCS3474Q) (APPELLANT) VS. DCIT, Central Circle-27, Jhandewalan Extn., New Delhi – 55 (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY: Ms.…

SWIFT IMPEX PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-27, NEW DELHI, NEW DELHI

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

ITA 4919/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Mar 2026AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 153CSection 153DSection 3

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER ITA No. 4920/Del/2025 (AY 2016-17) ITA No. 4922/Del/2025 (AY 2018-19) ITA No. 4924/Del/2025 (AY 2020-21) Swift Impex Private Limited, vs. DCIT, Central Circle-27, 205-208, Anarkali Complex, Jhandewalan Extn., Jhandewalan Extn., New Delhi - 55 New Delhi – 55 (PAN : AAHCS3474Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lalchandani, Adv. REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN,…

GAURAV VERMA,DELHI vs. DCIT, CENTRAL CIRCLE-8, DELHI

ITA 4456/DEL/2025[2019-20]Status: DisposedITAT Delhi20 Mar 2026AY 2019-20

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

For Appellant: Sh. Kamal K Jaitely, Adv. & Sh. SudhirFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 132Section 132(4)Section 153CSection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 4454/Del/2025 : Asstt. Year : 2017-18 ITA No. 4455/Del/2025 : Asstt. Year : 2018-19 ITA No. 4456/Del/2025 : Asstt. Year : 2019-20 Gaurav Verma, Vs DCIT, CENTRAL A-51, 2nd floor, CIRCLE-8, NEW DELHI New Friends Colony, Delhi – 110 065 (PAN: ABTPV5743R) (APPELLANT) (RESPONDENT) Assessee by : Sh. Kamal K Jaitely, Adv. & Sh. Sudhir Gupta, CA Revenue by : Ms. Pooja Swaroop, CIT(DR) Date of Hearing: 26.02.2026 Date of Pronouncement: 20.03.2026 ORDER Per Sudhir Ku…

GAURAV VERMA,DELHI vs. DCIT, CENTRAL CIRCLE-8, DELHI

ITA 4455/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

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

For Appellant: Sh. Kamal K Jaitely, Adv. & Sh. SudhirFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 132Section 132(4)Section 153CSection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 4454/Del/2025 : Asstt. Year : 2017-18 ITA No. 4455/Del/2025 : Asstt. Year : 2018-19 ITA No. 4456/Del/2025 : Asstt. Year : 2019-20 Gaurav Verma, Vs DCIT, CENTRAL A-51, 2nd floor, CIRCLE-8, NEW DELHI New Friends Colony, Delhi – 110 065 (PAN: ABTPV5743R) (APPELLANT) (RESPONDENT) Assessee by : Sh. Kamal K Jaitely, Adv. & Sh. Sudhir Gupta, CA Revenue by : Ms. Pooja Swaroop, CIT(DR) Date of Hearing: 26.02.2026 Date of Pronouncement: 20.03.2026 ORDER Per Sudhir Ku…

GAURAV VERMA,DELHI vs. DCIT, CENTRAL CIRCLE-8 DELHI, DELHI

ITA 4454/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

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

For Appellant: Sh. Kamal K Jaitely, Adv. & Sh. SudhirFor Respondent: Ms. Pooja Swaroop, CIT(DR)
Section 132Section 132(4)Section 153CSection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 4454/Del/2025 : Asstt. Year : 2017-18 ITA No. 4455/Del/2025 : Asstt. Year : 2018-19 ITA No. 4456/Del/2025 : Asstt. Year : 2019-20 Gaurav Verma, Vs DCIT, CENTRAL A-51, 2nd floor, CIRCLE-8, NEW DELHI New Friends Colony, Delhi – 110 065 (PAN: ABTPV5743R) (APPELLANT) (RESPONDENT) Assessee by : Sh. Kamal K Jaitely, Adv. & Sh. Sudhir Gupta, CA Revenue by : Ms. Pooja Swaroop, CIT(DR) Date of Hearing: 26.02.2026 Date of Pronouncement: 20.03.2026 ORDER Per Sudhir Ku…

DCIT CENTRAL CIRCLE -28, NEW DELHI, NEW DELHI vs. MANOJ KUMAR SINGH, NEW DELHI

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

ITA 8069/DEL/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

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…

MANOJ KUMAR SINGH,DELHI vs. DCIT(A) CENTRAL CIRCLE-28, 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/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

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…

RITESH MADNANI, RAIPUR,RAIPUR vs. ACIT,CENTRAL CIRCLE-1, RAIPUR, RAIPUR

The appeals of the assessee are allowed

ITA 61/RPR/2026[2018-19]Status: HeardITAT Raipur05 Mar 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.58, 59, 60 & 61/Rpr/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani Psm-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) Pan: Adwpm2804K

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 Nos.58, 59, 60 & 61/RPR/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani PSM-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) PAN: ADWPM2804K .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharm…

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