PCIT v. Shiv Kumar Nayyar

163 Taxmann.com 9High Court2024#100 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 367,164 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
Read the full judgment

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

Swaty Mehta, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-17, Delhi

In the result, the appeals of the assessees are partly allowed as

ITA 2551/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153D

…ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SONIA MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.ACAPM1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SWATY MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.…

Sonia Mehta, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-17, Delhi

In the result, the appeals of the assessees are partly allowed as

ITA 2549/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153D

…ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SONIA MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.ACAPM1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SWATY MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.…

ACIT, CC- 15, New Delhi vs. Saloni Narang, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1496/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Oct 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2012-13] Asst. Commissioner Of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, Ara Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 Pan-Aafpn2692C Appellant Respondent Assessee By Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By Ms. Rajinder Kaur, Cit-Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 27.10.2025

Section 132Section 143(3)Section 153Section 153ASection 153DSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2012-13] Asst. Commissioner of Income Saloni Narang, Tax, Central Circle-15, 5, Dr. G.G. Narang Marg, Room No.353, E-2, ARA Vs Cavalary Lane, Centre, Jhandewalan Ext. Delhi-110007 New Delhi-110055 PAN-AAFPN2692C Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue by Ms. Rajinder Kaur, CIT-DR Date of Hearing 31.07.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, This appeal has been pref…

Vineet Prakash Bansal HUF, Moh. Khatiyan, Dhampur vs. DCIT/ACIT(Central), Moradabad

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

ITA 3110/DEL/2025[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Vineet Prakash Bansal Huf Vs Income Tax Officer, Moh. Khatiyan, Dhampur, Aayakar Bhawan, New Civil Bijnor, Uttar Pradesh Lines, Moradabad, Pan:Aadhv3779A Uttar Pradesh Appellant Respondent

Section 132Section 153CSection 153DSection 69

…1 Vineet Prakash Bansal HUF Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Vineet Prakash Bansal HUF Vs Income Tax Officer, Moh. Khatiyan, Dhampur, Aayakar Bhawan, New Civil Bijnor, Uttar Pradesh Lines, Moradabad, PAN:AADHV3779A Uttar Pradesh Appellant Respondent Assessee by Sh. Amit Goel, CA &PravanvYadav, Adv Revenue by Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 18/09/2025 Date of Pronouncement 24/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the…

Vivaan Prakash, Bijnor vs. DCIT/ACIT(Central), Moradabad

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

ITA 1500/DEL/2023[2018-2019]Status: DisposedITAT Delhi24 Oct 2025AY 2018-2019

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Vivaan Prakash Vs Dcit/Acit (Central) S/O Vibhu Prakash Bansal, Aaykar Bhawan, Civil Lines, Khatiyaan Street, Dhampur, Moradabad, Bijnor, Uttar Pradesh Uttar Pradesh Pan:Dggpp9920P Appellant Respondent Assessee By Sh. Amit Goel, Ca & Sh. Pravanv Yadav, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 18/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 Vivaan Prakash Vs DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Vivaan Prakash Vs DCIT/ACIT (Central) S/o Vibhu Prakash Bansal, Aaykar Bhawan, Civil Lines, Khatiyaan Street, Dhampur, Moradabad, Bijnor, Uttar Pradesh Uttar Pradesh PAN:DGGPP9920P Appellant Respondent Assessee by Sh. Amit Goel, CA & Sh. Pravanv Yadav, Adv Revenue by Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 18/09/2025 Date of Pronouncement 24/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by…

Brij Kishore Sabharwal, Delhi vs. ACIT Central Circle-16, Delhi

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

ITA 574/DEL/2022[2016-17]Status: DisposedITAT Delhi24 Oct 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 572/Del/2022 (A.Y. 2014-15) Ita No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner Of Rra Tax India D-28, South Income Tax, Extension Part-1 Delhi Central Circle-16, Pan: Aaxps6830P Delhi Appellant Respondent Assessee By Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through Vc) & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 ITA No. 571, 572, 573 & 574/Del/2025 Brij Kishore Sabharwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 572/Del/2022 (A.Y. 2014-15) ITA No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner of RRA Tax India D-28, South Income Tax, Extension part-1 Delhi Central Circle-16, PAN: AAXPS6830P Delhi Appellant Respondent Assessee by Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through VC) & Sh. Deepesh Garg, Adv Revenue by Sh. Dayainder Singh Sidhu,…

Brij Kishore Sabharwal, Delhi vs. ACIT Central Circle -16, Delhi

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

ITA 573/DEL/2022[2015-16]Status: DisposedITAT Delhi24 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 572/Del/2022 (A.Y. 2014-15) Ita No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner Of Rra Tax India D-28, South Income Tax, Extension Part-1 Delhi Central Circle-16, Pan: Aaxps6830P Delhi Appellant Respondent Assessee By Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through Vc) & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 ITA No. 571, 572, 573 & 574/Del/2025 Brij Kishore Sabharwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 572/Del/2022 (A.Y. 2014-15) ITA No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner of RRA Tax India D-28, South Income Tax, Extension part-1 Delhi Central Circle-16, PAN: AAXPS6830P Delhi Appellant Respondent Assessee by Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through VC) & Sh. Deepesh Garg, Adv Revenue by Sh. Dayainder Singh Sidhu,…

Brij Kishore Sabharwal, Delhi vs. ACIT Central Circle-16, Delhi

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

ITA 572/DEL/2022[2014-15]Status: DisposedITAT Delhi24 Oct 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 572/Del/2022 (A.Y. 2014-15) Ita No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner Of Rra Tax India D-28, South Income Tax, Extension Part-1 Delhi Central Circle-16, Pan: Aaxps6830P Delhi Appellant Respondent Assessee By Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through Vc) & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 ITA No. 571, 572, 573 & 574/Del/2025 Brij Kishore Sabharwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 572/Del/2022 (A.Y. 2014-15) ITA No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner of RRA Tax India D-28, South Income Tax, Extension part-1 Delhi Central Circle-16, PAN: AAXPS6830P Delhi Appellant Respondent Assessee by Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through VC) & Sh. Deepesh Garg, Adv Revenue by Sh. Dayainder Singh Sidhu,…

Brij Kishore Sabharwal, Delhi vs. ACIT Central Circle-16, Delhi

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

ITA 571/DEL/2022[2013-14]Status: DisposedITAT Delhi24 Oct 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 572/Del/2022 (A.Y. 2014-15) Ita No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner Of Rra Tax India D-28, South Income Tax, Extension Part-1 Delhi Central Circle-16, Pan: Aaxps6830P Delhi Appellant Respondent Assessee By Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through Vc) & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 24/10/2025

Section 132Section 153CSection 153D

…1 ITA No. 571, 572, 573 & 574/Del/2025 Brij Kishore Sabharwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 572/Del/2022 (A.Y. 2014-15) ITA No. 574/Del/2022 (A.Y. 2016-17) Brij Kishore Sabharwal Vs Assistant Commissioner of RRA Tax India D-28, South Income Tax, Extension part-1 Delhi Central Circle-16, PAN: AAXPS6830P Delhi Appellant Respondent Assessee by Dr.Rakesh Gupta, Adv, Sh. Somil Agarwal, Adv (Through VC) & Sh. Deepesh Garg, Adv Revenue by Sh. Dayainder Singh Sidhu,…

Govind Ram Makrania Prop. M/S Laxmi Oil & Ginning Factory, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 499/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Oct 2025AY 2015-16

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/…

Govind Ram Makrania Prop. M/S Laxmi Oil & Ginning Factory, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 498/DEL/2024[2014-15]Status: DisposedITAT Delhi17 Oct 2025AY 2014-15

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/…

Govind Ram Makrania Prop. M/S Laxmi Oil & Ginning Factory, Bhiwani vs. DCIT Central Circle-I, Gurgoan

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

ITA 497/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Oct 2025AY 2013-14

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/…

Bimla Devi Prop. M/S Krishna Cotton & Oil Mills, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 496/DEL/2024[2014-15]Status: DisposedITAT Delhi17 Oct 2025AY 2014-15

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/…

Bimla Devi Prop. M/S Krishna Cotton & Oil Mills, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 495/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Oct 2025AY 2013-14

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/…

Bimla Devi Prop. M/S Krishna Cotton & Oil Mills, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 494/DEL/2024[2012-13]Status: DisposedITAT Delhi17 Oct 2025AY 2012-13

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/…

Makrania Group Gum & Chemicals, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 493/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Oct 2025AY 2015-16

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/…

Krishan Kumar Makrania Pro. M/S Makrania Oil Mill, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 492/DEL/2024[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

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/…

Krishan Kumar Makrania Pro. M/S Makrania Oil Mill, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 491/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Oct 2025AY 2015-16

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/…

Krishan Kumar Makrania Pro. M/S Makrania Oil Mill, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 490/DEL/2024[2014-15]Status: DisposedITAT Delhi17 Oct 2025AY 2014-15

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/…

Krishan Kumar Makrania Pro. M/S Makrania Oil Mill, Bhiwani vs. DCIT Central Circle-I, Gurgaon

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

ITA 489/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Oct 2025AY 2013-14

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/…