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 366,470 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

Ritesh Madnani, Raipur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee are allowed

ITA 60/RPR/2026[2017-18]Status: HeardITAT Raipur05 Mar 2026AY 2017-18

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

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.58, 59, 60 & 61/RPR/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani PSM-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) PAN: ADWPM2804K .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharm…

Ritesh Madnani, Raipur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee are allowed

ITA 59/RPR/2026[2016-17]Status: HeardITAT Raipur05 Mar 2026AY 2016-17

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

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.58, 59, 60 & 61/RPR/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani PSM-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) PAN: ADWPM2804K .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharm…

Ritesh Madnani, Raipur vs. ACIT, Central Circle-1, Raipur

The appeals of the assessee are allowed

ITA 58/RPR/2026[2015-16]Status: HeardITAT Raipur05 Mar 2026AY 2015-16

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

For Appellant: Shri Veekaas S Sharma, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 153D

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.58, 59, 60 & 61/RPR/2026 "नधा"रण वष" /Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Ritesh Madnani PSM-4, Nacharani Bhawan, Jeevan Petrol Pump, Panchsheel Nagar, Raipur-492 001 (C.G.) PAN: ADWPM2804K .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Veekaas S Sharm…

Poonam Lohia, New Delhi vs. ACIT Central Circle-2, Delhi, New Delhi

In the result, the Assessee’s appeal is allowed

ITA 3466/DEL/2025[2015-16]Status: DisposedITAT Delhi05 Feb 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaasstt. Year : 2015-16 Poonam Lohia, Vs. Acit, Cc-3, Delhi 244/3-C, P.K. Road, Room No. 363, Ara Railway Officers Enclave, Centre, E-2 New Delhi – 110001 Jhandewalan Extn., (Pan: Aaapl0656M) New Delhi – 55

For Appellant: Sh. Ajay Wadhwa, Adv., Sh. Deepanshu KaushikFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 153CSection 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Asstt. Year : 2015-16 Poonam Lohia, VS. ACIT, CC-3, DELHI 244/3-C, P.K. Road, ROOM NO. 363, ARA Railway Officers Enclave, CENTRE, E-2 New Delhi – 110001 JHANDEWALAN EXTN., (PAN: AAAPL0656M) NEW DELHI – 55 (Appellant) (Respondent) Appellant by : Sh. Ajay Wadhwa, Adv., Sh. Deepanshu Kaushik, Adv. & Sh. Vaibhav Gupta, Adv. Respondent by : Ms. Ankush Kalra, Sr. DR Date of Hearing 05.02.2026 Date of Pronouncement 05.02.2026 ORDER PER MAHAVIR SINGH, VICE PRESIDE…

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

ITA 2709/DEL/2025[2014-15]Status: DisposedITAT Delhi04 Feb 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. Vs. Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

Proform Interiors Private Limited, Gurgaon vs. DCIT CC-20, New Delhi

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2708/DEL/2025[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, JMD Regent Room No. 269A, 2nd Floor, Vs. Plaza, MG Road, Gurgaon, ARA Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., DCIT, Ground Floor, JMD Regent Central Circle-20, Room No. 269A, 2…

ACIT, Central Circle-19, Delhi vs. Yasmin Kapoor, Delhi

ITA 3379/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2203/Del/2025 (Assessment Year: 2017-18) Vs. Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Respondent) PAN: AAUPT4464F ACIT, Central Circle-19, Delhi (Appellant) CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Appellant) PAN: AAUPT4464F Vs. ACIT, Central Circle-19, Delhi (Respondent) ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) Vs. Yasmin Kapoor, C-4/6, APJ Abdul Kala…

ACIT, Central Circle-19, Delhi vs. Yasmin Kapoor, Delhi

Appeals of the assessee are allowed

ITA 2221/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, Vs. ACIT, 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Vs. Yasmin Kapoor, Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (A…

ACIT, Central Circle-19, Delhi vs. Deepa Talwar, Delhi

Appeals of the assessee are allowed

ITA 2203/DEL/2025[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhanacit, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) Pan: Aaupt4464F

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ACIT, Vs. Deepa Talwar, Central Circle-19, 6/14, Shanti Niketan, Delhi New Delhi (Appellant) (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, Vs. ACIT, 6/14, Shanti Niketan, Central Circle-19, New Delhi Delhi (Appellant) (Respondent) PAN: AAUPT4464F ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Vs. Yasmin Kapoor, Central Circle-19, C-4/6, APJ Abdul Kalam Delhi Road, New Delhi (A…

Yasmin Kapoor, Delhi vs. DCIT, Central Circle - 19, Delhi

ITA 1542/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jan 2026AY 2016-17

Bench: Shri M. Balaganesh & Shri Raj Kumar Chauhan

For Appellant: Shri Sanjay Kumar Agarwal, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "A": NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 2203/Del/2025 (Assessment Year: 2017-18) Vs. ACIT, Central Circle-19, Delhi (Appellant) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Respondent) PAN: AAUPT4464F CO 97/Del/2025 (In ITA No. 2203/Del/2025) (Assessment Year: 2017-18) Deepa Talwar, 6/14, Shanti Niketan, New Delhi (Appellant) PAN: AAUPT4464F Vs. ACIT, Central Circle-19, Delhi (Respondent) ITA Nos. 2203 & 2221/Del/2025 (Assessment Years: 2016-17 & 2017-18) ACIT, Central Circle-19, Delhi (Appellant…

Forum Sales Pvt Ltd, Delhi vs. DCIT, Central Circle- 07, Delhi

In the result, both the Assessee’s appeals are allowed for statistical purposes

ITA 6375/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Jan 2026AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

For Appellant: NoneFor Respondent: Sh. Jitender Singh, CIT(DR)
Section 143(3)Section 153ASection 153DSection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA Nos. 6374 & 6375/Del/2025 Asstt. Years : 2013-14 & 2014-15 FORUM SALES PVT. LTD., VS. DCIT, CENTRAL CIRCLE-07 C-134, GROUND FLOOR, NEW DELHI DEFENCE COLONY, NEW DELHI – 110 024 (PAN: AAACF0285H) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Jitender Singh, CIT(DR) Date of Hearing 21.01.2026 Date of Pronouncement 21.01.2026 ORDER PER MAHAVIR SINGH, VP: These appeals by the assessee are emanating from the separate orders of th…

Forum Sales Pvt Ltd, Delhi vs. DCIT, Central Circle- 07, Delhi

In the result, both the Assessee’s appeals are allowed for statistical purposes

ITA 6374/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Jan 2026AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Smt. Renu Jauhri, Hon’Ble

For Appellant: NoneFor Respondent: Sh. Jitender Singh, CIT(DR)
Section 143(3)Section 153ASection 153DSection 254

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER ITA Nos. 6374 & 6375/Del/2025 Asstt. Years : 2013-14 & 2014-15 FORUM SALES PVT. LTD., VS. DCIT, CENTRAL CIRCLE-07 C-134, GROUND FLOOR, NEW DELHI DEFENCE COLONY, NEW DELHI – 110 024 (PAN: AAACF0285H) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Jitender Singh, CIT(DR) Date of Hearing 21.01.2026 Date of Pronouncement 21.01.2026 ORDER PER MAHAVIR SINGH, VP: These appeals by the assessee are emanating from the separate orders of th…

DCIT, New Delhi vs. Sh. Ramesh Sharma, New Delhi

In the result, the appeal of the Revenue is dismissed in the aforesaid manner

ITA 6881/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Jan 2026AY 2010-11

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

For Appellant: Sh. Salil Agarwal, Sr. Adv. &For Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. S. Rifaur Rahman, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 6881/Del/2014 : Asstt. Year : 2010-11 DCIT, CENTRAL CIRCLE-20, Vs RAMESH SHARMA, 3RD FLOOR, ROOM NO. 360, E-2 19, PORVI MARG, 3RD FLOOR, ARA CENTRE, JHANDEWALAN NEW DELHI – 110 055 VASANT VIHAR, NEW DELHI – 110 057 (PAN: AKYPS3876J) (APPELLANT) (RESPONDENT) Assessee by : Sh. Salil Agarwal, Sr. Adv. & Sh. Shailesh Gupta, Adv. Revenue by : Ms. Monika Singh, CIT(DR) Date of Hearing: 15.01.2026 Date of Pronouncement: 23.01.2026 ORDER Per Sudhir Kumar, Judici…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

ITA 1105/HYD/2025[2016-17]Status: DisposedITAT Hyderabad21 Jan 2026AY 2016-17
For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(1)Section 143(3)Section 153CSection 153D

…Y 2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, "DR") relied upon the orders of the lower authorities and submitted that the AO, based on the incriminating documents…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1104/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajjuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, “DR”) relied upon the orders of the lower authorities and submitted that the AO, based on the incriminating documents…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1103/HYD/2025[2014-15]Status: DisposedITAT Hyderabad21 Jan 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajjuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, “DR”) relied upon the orders of the lower authorities and submitted that the AO, based on the incriminating documents…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. DCIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1102/HYD/2025[2013-14]Status: DisposedITAT Hyderabad21 Jan 2026AY 2013-14

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajjuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, “DR”) relied upon the orders of the lower authorities and submitted that the AO, based on the incriminating documents…

Swastik Vegetable Oil Products Private Limited, Hyderabad vs. ACIT., Central Circle - 2(1), Hyderabad

In the result, the appeals of the assessee company in ITA Nos

ITA 1101/HYD/2025[2012-13]Status: DisposedITAT Hyderabad21 Jan 2026AY 2012-13

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…2016-17, which clearly demonstrated the non-application of mind on his part. The Ld. AR to buttress his contention has relied upon certain judgments, viz. (i). ACIT Vs. Serajjuddin & Co. (2023) 454 ITR 312 (Orissa); (ii). Pr. CIT Vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Delhi); (iii). Inderchand Bajaj Vs. DCIT (2025) 126 ITR (Trib) 500 (Delhi); and (iv). Maleckunnel Philip Varghese Vs. DCIT, Central Circle, ITA No. 243/Ctk/2025. 9. Per Contra, the learned Departmental Representative (for short, “DR”) relied upon the orders of the lower authorities and submitted that the AO, based on the incriminating documents…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

ITA 998/DEL/2025[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.889/Del/2025 along with C.O. No.259/Del/2025 Assessment Year: 2010-11 With ITA No.998/Del/2025 along with C.O. No.260/Del/2025 Assessment Year: 2016-17 With ITA No.1012/Del/2025 along with C.O. No.261/Del/2025 Assessment Year: 2017-18 With ITA No.1014/Del/2025 along with C.O. No.262/Del/2025 Assessment Year: 2018-19 With ITA No.1015/Del/2025 along with C.O. No.263/Del/2025 Assessment Year: 2019-20 ACIT, Vs. Sh. Honey Arora, Central Circle-25, A-101, 4…

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

ITA 889/DEL/2025[2010-11]Status: DisposedITAT Delhi09 Jan 2026AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.889/Del/2025 along with C.O. No.259/Del/2025 Assessment Year: 2010-11 With ITA No.998/Del/2025 along with C.O. No.260/Del/2025 Assessment Year: 2016-17 With ITA No.1012/Del/2025 along with C.O. No.261/Del/2025 Assessment Year: 2017-18 With ITA No.1014/Del/2025 along with C.O. No.262/Del/2025 Assessment Year: 2018-19 With ITA No.1015/Del/2025 along with C.O. No.263/Del/2025 Assessment Year: 2019-20 ACIT, Vs. Sh. Honey Arora, Central Circle-25, A-101, 4…