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 367,181 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

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 488/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/…

Sahil Kohli, New Delhi vs. DCIT Central Circle-16, New Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 453/DEL/2024[2019-20]Status: DisposedITAT Delhi17 Oct 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153ASection 250

…ITA Nos.3283/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3283/Del/2023 [Assessment Years : 2015-16] DCIT, vs Sahil Kohli, Central Circle-16, 59/15, Ramjas Road, Jhandewala Extn. Karol Bagh, New Delhi-110005 Delhi -110055. PAN-CCXPK2550C APPELLANT RESPONDENT C.O.No.-164 & 165/Del/2023 [In ITA No. 3283 & 3288/Del/2023] [Assessment Year : 2015-16 & 2016-17] Sahil Kohli, vs DCIT, 59/15, Ramjas Road, Central Circle-16, Karol Bagh, New Delhi- Jhandewala Extn. Delhi - 110005 11005…

Sahil Kohil, Delhi vs. DCIT, Central Circle-16, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 452/DEL/2024[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153ASection 250

…ITA Nos.3283/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3283/Del/2023 [Assessment Years : 2015-16] DCIT, vs Sahil Kohli, Central Circle-16, 59/15, Ramjas Road, Jhandewala Extn. Karol Bagh, New Delhi-110005 Delhi -110055. PAN-CCXPK2550C APPELLANT RESPONDENT C.O.No.-164 & 165/Del/2023 [In ITA No. 3283 & 3288/Del/2023] [Assessment Year : 2015-16 & 2016-17] Sahil Kohli, vs DCIT, 59/15, Ramjas Road, Central Circle-16, Karol Bagh, New Delhi- Jhandewala Extn. Delhi - 110005 11005…

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

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

ITA 1506/DEL/2024[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

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 1505/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/…

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 1504/DEL/2024[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

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/…

Deputy Commissioner of Income Tax Central Circle - 16, Delhi vs. Sahil Kohli, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 3283/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153ASection 250

…ITA Nos.3283/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.3283/Del/2023 [Assessment Years : 2015-16] DCIT, vs Sahil Kohli, Central Circle-16, 59/15, Ramjas Road, Jhandewala Extn. Karol Bagh, New Delhi-110005 Delhi -110055. PAN-CCXPK2550C APPELLANT RESPONDENT C.O.No.-164 & 165/Del/2023 [In ITA No. 3283 & 3288/Del/2023] [Assessment Year : 2015-16 & 2016-17] Sahil Kohli, vs DCIT, 59/15, Ramjas Road, Central Circle-16, Karol Bagh, New Delhi- Jhandewala Extn. Delhi - 110005 11005…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2956/DEL/2023[2013-14]Status: DisposedITAT Delhi17 Oct 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2740/DEL/2023[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…ITA Nos.2699/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2699, 2740 & 2700/Del/2023 [Assessment Years : 2016-17 to 2018-19] DCIT, vs Key Events, Central Circle-16, KH No.65/4, GF, Village Tikri Jhandewala Extn. Kalan Mundka, Delhi-110041 Delhi -110055. PAN-AAQFK0068G APPELLANT RESPONDENT C.O.No.-162 & 163/Del/2023 [In ITA No. 2699 & 2700/Del/2023] [Assessment Year : 2016-17 & 2018-19] Key Events, vs DCIT, KH No.65/4, GF, Village Central Circle-16, Tikri Kalan Mundka, Jhande…

Deputy Commissioner of Income Tax, Central Circle-16, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2700/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…ITA Nos.2699/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2699, 2740 & 2700/Del/2023 [Assessment Years : 2016-17 to 2018-19] DCIT, vs Key Events, Central Circle-16, KH No.65/4, GF, Village Tikri Jhandewala Extn. Kalan Mundka, Delhi-110041 Delhi -110055. PAN-AAQFK0068G APPELLANT RESPONDENT C.O.No.-162 & 163/Del/2023 [In ITA No. 2699 & 2700/Del/2023] [Assessment Year : 2016-17 & 2018-19] Key Events, vs DCIT, KH No.65/4, GF, Village Central Circle-16, Tikri Kalan Mundka, Jhande…

Deputy Commissioiner of Income Tax, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2699/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

…ITA Nos.2699/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2699, 2740 & 2700/Del/2023 [Assessment Years : 2016-17 to 2018-19] DCIT, vs Key Events, Central Circle-16, KH No.65/4, GF, Village Tikri Jhandewala Extn. Kalan Mundka, Delhi-110041 Delhi -110055. PAN-AAQFK0068G APPELLANT RESPONDENT C.O.No.-162 & 163/Del/2023 [In ITA No. 2699 & 2700/Del/2023] [Assessment Year : 2016-17 & 2018-19] Key Events, vs DCIT, KH No.65/4, GF, Village Central Circle-16, Tikri Kalan Mundka, Jhande…

Deputy Commissioner of Income Tax Central Circle-16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2597/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax Central Circle 16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2596/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax Central Circle 16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2595/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax Central Circle - 16, Delhi vs. Kohli Tents Private Limited, New Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2594/DEL/2023[2014-15]Status: DisposedITAT Delhi17 Oct 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

…ITA Nos.2956/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.2956 & 2594 to 2597/Del/2023 [Assessment Years : 2013-14 to 2016-17 & 2018-19] DCIT, vs Kohli Tents Pvt. Ltd. Central Circle-16, 2753, Main Patel Nagar Road, Jhandewala Extn. Opposite West Patel Nagar, Delhi -110055. Delhi-110008 PAN-AAECK1713F APPELLANT RESPONDENT C.O.No.-127 to 130/Del/2023 [In ITA No. 2594 to 2597/Del/2023] [Assessment Year : 2014-15 to 2016-17 & 2018-19] Kohli Tents Pvt. Ltd. vs DCIT, 2753, Main P…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Aman Feed Industries, Khanna

In the result, appeals of the assessee for A

ITA 457/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. M/S Afi Agro Pvt. Ltd., Khanna

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

ITA 373/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Aman Feed Industries, Khanna

In the result, appeals of the assessee for A

ITA 181/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1252, 1253,1254,1255/CHD/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/s Aman Feed Industries, The DCIT, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AACFA3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 116,181,457/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs M/s Aman Feed Industries, Central Circle-1, E-2, F…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Afi Agro Pvt. Ltd., Khanna

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

ITA 180/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh16 Oct 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

Deputy Commissioner of Income Tax, CC-1, Ludhiana vs. Afi Agro Pvt. Ltd., Khanna

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

ITA 179/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 1256, 1257,1258/CHD/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 AFI Agro Private Limited, The DCIT, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./PAN NO: AAECA6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA Nos. 179,180,373/CHD/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The DCIT, Vs AFI Agro Private Limited, Central Circle-1, A-1, Focal Point,…

PCIT v. Shiv Kumar Nayyar (163 Taxmann.com 9) — Cited in 597 Judgments | BharatTax