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

Umesh Kumar Bajaj, Ghazibad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2078/DEL/2023[2014-15]Status: DisposedITAT Delhi22 Aug 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2077/DEL/2023[2013-14]Status: DisposedITAT Delhi22 Aug 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

Umesh Kumar Bajaj, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

Appeals of the assessee are allowed

ITA 2076/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

ACIT, Central Circle, Ghaziabad vs. Umesh Kumar Bajaj, Ghaziabad

Appeals of the assessee are allowed

ITA 1941/DEL/2023[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, Vs Dcit, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad Pan-Abcpb4457B Appellant Respondent [Assessment Year : 2011-12] Acit, Vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. Pan-Abcpb4457B Appellant Respondent

Section 1

…ITA No.2076/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “C” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2011-12] Shri Umesh Kumar Bajaj, vs DCIT, R-5/21, Raj Nagar, Central Circle, Ghaziabad-201002. Ghaziabad PAN-ABCPB4457B APPELLANT RESPONDENT [Assessment Year : 2011-12] ACIT, vs Umesh Kumar Bajaj, Central Circle, House No.21, Sector-5, Ghaziabad Raj Nagar, Ghaziabad-201002. PAN-ABCPB4457B APPELLANT RESPONDENT C.O.-81/Del/2023 [In ITA No.1941/Del/2023] [Assessment Year : 2011-12] Umesh Kumar Bajaj, vs ACIT, House No.21…

DCIT, Central Circle-15, Delhi vs. Geeta Arora, Delhi

ITA 401/DEL/2025[2011-12]Status: DisposedITAT Delhi13 Aug 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalwith C.O. No.80/Del/2025 Assessment Year: 2011-12 Vs. Geeta Arora, Dcit, Central Circle-15, M-75, Greater Kailash, Delhi Part-1, New Delhi Pan: Aekpa4628J (Appellant) (Respondent/Cross-Objector) Assessee By Sh. Ved Jain, Adv. Ms. Uma Upadhayay, Ca Sh. Aditya Garg, Ar Department By Sh. Rajesh Chardra, Cit(Dr) Date Of Hearing 13.08.2025 Date Of Pronouncement 13.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.401/Del/2025 With Assessee’S Cross Objection C.O. No. 80/Del/2025 For Assessment Year 2011- 12, Arise Against The Commissioner Of Income Tax (Appeals)-26 [In Short, The “Cit(A)”], Delhi’S Order Dated 13.11.2024 Passed In Case No. 26/10127/2010-11, Involving Proceedings Under Section 153C

Section 153CSection 153C(1)Section 153D

…29.12.2022 as not sustainable in law in very terms. 4. We further note that the learned Assessing Officer had obtained section 153D common approval in assessee’s case on 29.12.2022 which is not sustainable in law in light of PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.) that such a failure vitiates the entire assessment itself. All other pleadings between the parties stand rendered academic. 5. This Revenue’s appeal ITA No.401/Del/2025 is dismissed and assessee’s cross objection C.O. No.80/Del/2025 is allowed in above terms. A copy of this common order be placed in the respective case files. Order pronoun…

M/S. Shahi Exports Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, impugned order is set aside and appeal of the assessee is

ITA 2415/DEL/2017[2009-10]Status: DisposedITAT Delhi13 Aug 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganeshshahi Exports P. Ltd., F-88, Okhla Indl. Area, Phase-1, New Delhi Pan No: Aajcs-1175-L बनाम Vs. Assistant Commissioner Of Income Tax, Central Circle-8, Jhandewalan, New Delhi Assessee By : S/Shri M.P Rastogi, Shivam Yadav, Deepak Malik, Advocates Department By : Shri Mahesh Kumar, Cit(Dr) सुनवाई की तिथि / Date Of Hearing : 20/05/2025 घोषणा की तिथि / Date Of Pronouncement: : 13/08/2025 आदेश/Order

For Appellant: S/Shri M.P Rastogi, Shivam Yadav, Deepak Malik, AdvocatesFor Respondent: Shri Mahesh Kumar, CIT(DR)
Section 153ASection 153D

…आयकर अपीलीय अधिकरण दिल्ली पीठ "जी", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री एम. बालगणेश, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER Shahi Exports P. Ltd., F-88, Okhla Indl. Area, Phase-1, New Delhi PAN No: AAJCS-1175-L बनाम Vs. Assistant Commissioner of Income Tax, Central Circle-8, Jhandewalan, New Delhi Assessee by : S/Shri M.P Rastogi, Shivam Yadav, Deepak Malik, Advocates Department by : Shri Mahesh Kumar, CIT(DR) सुनवाई की तिथि / Date of hearing : 20/05/2025 घोषणा की तिथि / Date…

ACIT, Central Circle, Ghaizbad vs. P.S. Enterprises, Ghaziabad

ITA 17/DEL/2023[2019-20]Status: DisposedITAT Delhi12 Aug 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 28.09.2021 granted in four different assessees’ cases. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 2 | P a g e ITA No.2918 to 2920/Del/2022 & 15 to 17/Del/2023 taxmann.com 327 (Del.) PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under se…

ACIT, Central Circle, Ghaziabad vs. P.S. Enterprises, Ghaziabad

ITA 16/DEL/2023[2018-19]Status: DisposedITAT Delhi12 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 28.09.2021 granted in four different assessees’ cases. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 2 | P a g e ITA No.2918 to 2920/Del/2022 & 15 to 17/Del/2023 taxmann.com 327 (Del.) PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under se…

ACIT, Central Circle, Ghaziabad vs. P.S. Enterprises, Ghaziabad

ITA 15/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 28.09.2021 granted in four different assessees’ cases. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 2 | P a g e ITA No.2918 to 2920/Del/2022 & 15 to 17/Del/2023 taxmann.com 327 (Del.) PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under se…

P S Eneterprises, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

ITA 2920/DEL/2022[2019-20]Status: DisposedITAT Delhi12 Aug 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 28.09.2021 granted in four different assessees’ cases. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 2 | P a g e ITA No.2918 to 2920/Del/2022 & 15 to 17/Del/2023 taxmann.com 327 (Del.) PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under se…

P S Enterprises, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

ITA 2919/DEL/2022[2018-19]Status: DisposedITAT Delhi12 Aug 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 28.09.2021 granted in four different assessees’ cases. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 2 | P a g e ITA No.2918 to 2920/Del/2022 & 15 to 17/Del/2023 taxmann.com 327 (Del.) PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under se…

P S Enterprises, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

ITA 2918/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153D

…as lacking valid approval under section 153D of the Act. The assessee has filed the learned prescribed authority’s common approval dated 28.09.2021 granted in four different assessees’ cases. Various landmark precedents i.e. PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.), PCIT Vs. Anuj Bansal (2024) 466 ITR 254 (SC) and PCIT Vs. MDLR Hotels (P.) Ltd. (2024) 166 2 | P a g e ITA No.2918 to 2920/Del/2022 & 15 to 17/Del/2023 taxmann.com 327 (Del.) PCIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del.) have already settled the issue in assessee’s favour and against the department that such an approval under se…

DCIT, CC-25, New Delhi vs. Rajiv Mittal, Sonipat

In the result, the appeal of the Assessee is allowed

ITA 1532/DEL/2021[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri M Balaganesh & Shri Vimal Kumarita No. 1530/Del/2021 Assessment Year: 2016-17 Ita No. 1531/Del/2021 Assessment Year: 2017-18 Ita No. 1532/Del/2021 Assessment Year: 2018-19 Dcit, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana Pan No. Aaqpm1016Q (Appellant) (Respondent)

For Appellant: Shri Salil Agarwal & MadhurFor Respondent: Shri Kumar Avikal, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 250Section 292CSection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1530/DEL/2021 Assessment Year: 2016-17 ITA No. 1531/DEL/2021 Assessment Year: 2017-18 ITA No. 1532/DEL/2021 Assessment Year: 2018-19 DCIT, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana PAN No. AAQPM1016Q (Appellant) (Respondent) Assessee by: Shri Salil Agarwal & Madhur Agarwal, Advs. Department by: Shri Kumar Avikal, CIT-DR Date of Hearing: 04.08.2025 Date of pronouncement: 08.08.2025 O R D E R PER VIMAL KUMAR, JUDICIAL ME…

DCIT, CC-25, New Delhi vs. Rajiv Mittal, Sonipat

In the result, the appeal of the Assessee is allowed

ITA 1531/DEL/2021[2017-18]Status: DisposedITAT Delhi08 Aug 2025AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarita No. 1530/Del/2021 Assessment Year: 2016-17 Ita No. 1531/Del/2021 Assessment Year: 2017-18 Ita No. 1532/Del/2021 Assessment Year: 2018-19 Dcit, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana Pan No. Aaqpm1016Q (Appellant) (Respondent)

For Appellant: Shri Salil Agarwal & MadhurFor Respondent: Shri Kumar Avikal, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 250Section 292CSection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1530/DEL/2021 Assessment Year: 2016-17 ITA No. 1531/DEL/2021 Assessment Year: 2017-18 ITA No. 1532/DEL/2021 Assessment Year: 2018-19 DCIT, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana PAN No. AAQPM1016Q (Appellant) (Respondent) Assessee by: Shri Salil Agarwal & Madhur Agarwal, Advs. Department by: Shri Kumar Avikal, CIT-DR Date of Hearing: 04.08.2025 Date of pronouncement: 08.08.2025 O R D E R PER VIMAL KUMAR, JUDICIAL ME…

DCIT, CC-25, New Delhi vs. Rajiv Mittal, Sonipat

In the result, the appeal of the Assessee is allowed

ITA 1530/DEL/2021[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

Bench: Shri M Balaganesh & Shri Vimal Kumarita No. 1530/Del/2021 Assessment Year: 2016-17 Ita No. 1531/Del/2021 Assessment Year: 2017-18 Ita No. 1532/Del/2021 Assessment Year: 2018-19 Dcit, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana Pan No. Aaqpm1016Q (Appellant) (Respondent)

For Appellant: Shri Salil Agarwal & MadhurFor Respondent: Shri Kumar Avikal, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(1)Section 143(2)Section 153ASection 250Section 292CSection 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 1530/DEL/2021 Assessment Year: 2016-17 ITA No. 1531/DEL/2021 Assessment Year: 2017-18 ITA No. 1532/DEL/2021 Assessment Year: 2018-19 DCIT, Vs. Rajiv Mittal, Central Circle-25, E-14, Industrial Area, New Delhi Sonepat, Haryana PAN No. AAQPM1016Q (Appellant) (Respondent) Assessee by: Shri Salil Agarwal & Madhur Agarwal, Advs. Department by: Shri Kumar Avikal, CIT-DR Date of Hearing: 04.08.2025 Date of pronouncement: 08.08.2025 O R D E R PER VIMAL KUMAR, JUDICIAL ME…

Shri Shri Sandeep Meghani, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

ITA 226/BIL/2016[2012-13]Status: DisposedITAT Raipur04 Aug 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No. 225 & 226/Bil/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner Of Income Tax, Prop. M/S. Ramchandra Meghani & S Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (Cg) Pan: Ajqpm2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Ram Tiwari, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26.06.2025 घोषणा की तारीख / Date Of Pronouncement : 04.08.2025

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 132(4)Section 144Section 153ASection 153DSection 250Section 69Section 69D

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No. 225 & 226/BIL/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner of Income Tax, Prop. M/s. Ramchandra Meghani & s Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (CG) PAN: AJQPM2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee b…

Shri Shri Sandeep Meghani, Raipur (Cg) vs. The Dy. Commissioner of Income Tax, Raipur (Cg)

ITA 225/BIL/2016[2011-12]Status: DisposedITAT Raipur04 Aug 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No. 225 & 226/Bil/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner Of Income Tax, Prop. M/S. Ramchandra Meghani & S Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (Cg) Pan: Ajqpm2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee By : Shri Sunil Kumar Agrawal, Ca राज" की ओर से / Revenue By : Shri Ram Tiwari, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 26.06.2025 घोषणा की तारीख / Date Of Pronouncement : 04.08.2025

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Ram Tiwari, Sr. DR
Section 132(4)Section 144Section 153ASection 153DSection 250Section 69Section 69D

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ीअ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No. 225 & 226/BIL/2016 ("नधा"रण वष" / Assessment Year: 2011-12 & 2012-13) Sandeep Meghani, V Dy. Commissioner of Income Tax, Prop. M/s. Ramchandra Meghani & s Central Circle, Raipur (C. G) Sons, D-30, Shiv Shakti Villa, Sector-2, Bajaj Colony, New Rajendra Nagar, Raipur (CG) PAN: AJQPM2005E (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से / Assessee b…

ACIT, Central Circle-18, New Delhi vs. Saurav Aggarwal, New Delhi

The appeals of the Revenue are dismissed

ITA 6200/DEL/2017[2011-12]Status: DisposedITAT Delhi31 Jul 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.6196 & 6197/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Sant Lal Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi. Pitampura, New Delhi – 110 034. PAN: AEWPA7133C ITAs No.6199 & 6200/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs. Saurav Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi Pitampura, New Delhi – 110 034. PAN: AHLPA7628J (Appellant) (Respondent) Assessee by : Shri Salil Agarwal, Sr. Advocat…

ACIT, Central Circle-18, New Delhi vs. Saurav Aggarwal, New Delhi

The appeals of the Revenue are dismissed

ITA 6199/DEL/2017[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.6196 & 6197/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Sant Lal Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi. Pitampura, New Delhi – 110 034. PAN: AEWPA7133C ITAs No.6199 & 6200/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs. Saurav Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi Pitampura, New Delhi – 110 034. PAN: AHLPA7628J (Appellant) (Respondent) Assessee by : Shri Salil Agarwal, Sr. Advocat…

ACIT, Central Circle- 18, New Delhi vs. Sant Lal Aggarwal, New Delhi

The appeals of the Revenue are dismissed

ITA 6197/DEL/2017[2010-11]Status: DisposedITAT Delhi31 Jul 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. AdvocateFor Respondent: Ms Rajinder Kaur, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITAs No.6196 & 6197/Del/2017 Assessment Years: 2009-10 & 2010-11 ACIT, Vs Sant Lal Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi. Pitampura, New Delhi – 110 034. PAN: AEWPA7133C ITAs No.6199 & 6200/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs. Saurav Aggarwal, Central Circle-18, D-31, Pushpanjali Enclave, New Delhi Pitampura, New Delhi – 110 034. PAN: AHLPA7628J (Appellant) (Respondent) Assessee by : Shri Salil Agarwal, Sr. Advocat…