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

Ankur Chaudhary, Noida vs. DCIT, Central Circle-1, Noida

ITA 2120/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Satish Kumar Pawa, New Delhi vs. ACIT Central Circle-18, New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 2075/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

Satish Kumar Pawa, New Delhi vs. ACIT Central Circle-18, New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 2074/DEL/2023[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

Vikram Kumar Bajaj, New Delhi vs. DCIT, Central Circle-32, New Delhi

Appeal is allowed as indicated above

ITA 1263/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahayassessment Year: 2016-17

Section 124Section 142(1)Section 143(2)Section 153A

…1 Vikram Kumar Bajaj IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2016-17 Vikram Kumar Bajaj, Vs DCIT, Central Circle-32, RNB House, 1 Shivaji Enclave, New Delhi Main road, Rajouri Garden, New Delhi-110027. PAN: ACXPB 6203 D APPELLANT RESPONDENT Shri Ved Jain, Adv.; Shri Pawan Assessee represented by Garg, CA; &Ms. Ishika Dua, CA Department represented by Shri Mahesh Kumar, CIT(DR) Date of hearing 22.09.2025 Date of pronouncement 29.09.2025 O R D E R PER KRINWANT SAHAY, ACCOUNTANT MEMBER:…

ITO, Ward-28(1), New Delhi vs. Satish Kumar Pawa, New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3060/DEL/2022[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ITO, Ward-28(1), New Delhi vs. Sudha Pawa (L/H of Late Swati Pawa), New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3059/DEL/2022[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ITO, Ward-28(1), New Delhi vs. Sudha Pawa (L/H of Late Ms Swati Pawa), New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3058/DEL/2022[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

DCIT, Central Circle-1, Noida vs. Braj Pal Singh, Noida

ITA 2386/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Sudesh Chaudhary, Noida vs. DCIT, Central Circle- 1, Noida

ITA 2229/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Braj Pal Singh, Noida vs. DCIT, Central Circle-1, Noida

ITA 2228/DEL/2022[016-17]Status: DisposedITAT Delhi29 Sept 2025

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & 2139/Del/2023, 2017-18 Ankur Chaudhary, H-37, Sector-27, Gautam Budha Nagar, Noida, UP - 201301. PAN: AHIPC1217E DCIT, Central Circle-1, Noida. 2226/Del/2022, 2014-15; 2227/Del/2022, 2015-16; 2229/Del/2022. 2017-18; & 2230/Del/2022. 2018-19 Sudesh Chaudhary, H-37, Sector-27, Gautam Budha Nagar, Noida, UP - 201301. PAN: ABWPC1903D - Do - 2228/Del/2022, 2016-17 Braj Pal Singh H-37, Sector…

Sudesh Chaudhary, Noida vs. DCIT, Central Cercle-1, Noida

ITA 2227/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan RFor Respondent: Shri Amit jain, CIT-DR
Section 132Section 132ASection 153Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & Ankur Chaudhary, DCIT, 2139/Del/2023, 2017-18 H-37, Sector-27, Central Circle-1, Gautam Budha Nagar, Noida. Noida, UP - 201301. PAN: AHIPC1217E 2226/Del/2022, 2014-15; Sudesh Chaudhary, - Do - 2227/Del/2022, 2015-16; H-37, Sector-27, 2229/Del/2022. 2017-18; & Gautam Budha Nagar, 2230/Del/2022. 2018-19 Noida, UP - 201301. PAN: ABWPC1903D 2228/Del/2022, 2016-17 Braj Pal Singh - Do - H-37, S…

Sudesh Chaudhary, Noida vs. DCIT, Central Circle-1, Noida

ITA 2226/DEL/2022[2014-15]Status: DisposedITAT Delhi29 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Rajiv Khandelwal, Shri Gagan R
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. & Assessment Year Appellant Respondent 2120/Del/2023, 2016-17 & 2139/Del/2023, 2017-18 Ankur Chaudhary, H-37, Sector-27, Gautam Budha Nagar, Noida, UP - 201301. PAN: AHIPC1217E DCIT, Central Circle-1, Noida. 2226/Del/2022, 2014-15; 2227/Del/2022, 2015-16; 2229/Del/2022. 2017-18; & 2230/Del/2022. 2018-19 Sudesh Chaudhary, H-37, Sector-27, Gautam Budha Nagar, Noida, UP - 201301. PAN: ABWPC1903D Do - 2228/Del/2022, 2016-17 Braj Pal Singh H-37, Sector-27,…

DCIT Central Circle-06, New Delhi vs. Vijay Kumar Kataria, New Delhi

Appeal is allowed as indicated above

ITA 832/DEL/2021[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri Krinwant Sahayassessment Year: 2006-07

Section 143(3)Section 153ASection 153D

…1 ITA No 1966/Del/2020 & 832/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2006-07 Vijay Kataria, Vs ACIT, Central Circle-6, B-14, Ground Floor, Geetanjali New Delhi Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Assessment Year: 2006-07 ACIT, Central Circle-6, Vs Vijay Kataria, New Delhi B-14, Ground Floor, Geetanjali Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Shri R.S. Singhavi, Adv. & Assessee represented by Shri Satya Jeet Goel, Adv. De…

Vijay Kataria, New Delhi vs. ACIT Central Circle-6, New Delhi

Appeal is allowed as indicated above

ITA 1966/DEL/2020[2006-07]Status: DisposedITAT Delhi24 Sept 2025AY 2006-07

Bench: Shri Mahavir Singh & Shri Krinwant Sahayassessment Year: 2006-07

Section 143(3)Section 153ASection 153D

…1 ITA No 1966/Del/2020 & 832/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER Assessment Year: 2006-07 Vijay Kataria, Vs ACIT, Central Circle-6, B-14, Ground Floor, Geetanjali New Delhi Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Assessment Year: 2006-07 ACIT, Central Circle-6, Vs Vijay Kataria, New Delhi B-14, Ground Floor, Geetanjali Enclave, New Delhi-110017. PAN: AAFPK 4146 G APPELLANT RESPONDENT Shri R.S. Singhavi, Adv. & Assessee represented by Shri Satya Jeet Goel, Adv. De…

Pawan Kumar Agrawal, Raigarh vs. ACIT, Central Circle, Bilaspur

In the result, appeal of the assessee is allowed

ITA 513/RPR/2025[2019-20]Status: HeardITAT Raipur22 Sept 2025AY 2019-20

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.513/Rpr/2025 "नधा"रण वष" /Assessment Year : 2019-20 Pawan Kumar Agrawal Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 Pan: Acipa0094L

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)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.513/RPR/2025 "नधा"रण वष" /Assessment Year : 2019-20 Pawan Kumar Agrawal Lal Tanki, Bus Stand Road, Raigarh (C.G.)-496 001 PAN: ACIPA0094L .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle, Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of He…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3176/DEL/2025[2019-20]Status: DisposedITAT Delhi22 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3175/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3174/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Cricle 1 Faridabad, Faridabad

ITA 3173/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…

Vasudev Garg, Faridabad vs. DCIT Central Circle 1 Faridabad, Faridabad

ITA 3172/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Sept 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3169/Del/2025 : Asstt. Year : 2012-13 ITA No. 3170/Del/2025 : Asstt. Year : 2013-14 ITA No. 3171/Del/2025 : Asstt. Year : 2014-15 ITA No. 3172/Del/2025 : Asstt. Year : 2015-16 ITA No. 3173/Del/2025 : Asstt. Year : 2016-17 ITA No. 3174/Del/2025 : Asstt. Year : 2017-18 ITA No. 3175/Del/2025 : Asstt. Year : 2018-19 ITA No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs DCIT, FCA 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Ha…