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

Ramanlal Bhikulal Shah, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1264/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon’ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon’ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…

Chitra Narendra Parmar, Pune vs. ACIT, Central Circle 2(1), Pune

In the result, all the appeals filed by the respective assessees are allowed

ITA 1262/PUN/2024[2016-17]Status: DisposedITAT Pune14 Jul 2025AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: S/Shri Kishor B Phadke &For Respondent: S/Shri Sandeep Sengupta, CIT &
Section 131Section 132Section 142(1)Section 143(1)Section 153C

…additions. Despite all these discrepancies, the approval was granted which shows that it was a mechanical approval without due application of mind. 28. Referring to the decision of the Hon’ble Delhi High Court in the case of PCIT vs. Shiv Kumar Nayyar (2024) 467 ITR 186 (Del), he submitted that the Hon’ble High Court in the said decision has held that where approval under section 153D for relevant assessment year was granted by Addl. Commissioner for 43 cases on a single day without perusing draft assessment orders at all and without an independent application of mind, impugned assessment order was rightly decla…

Sarita Tyagi, Uttar Pradesh vs. DCIT, Central Circle, Meerut

ITA 5077/DEL/2024[2019-20]Status: DisposedITAT Delhi07 Jul 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5076/Del/2024 : Asstt. Year : 2018-19 Ita No. 5077/Del/2024 : Asstt. Year : 2019-20 Sarita Tyagi, Vs Dcit/Acit, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (Appellant) (Respondent) Pan No. Abapt9137C Assessee By : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 07.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5076/Del/2024 : Asstt. Year : 2018-19 ITA No. 5077/Del/2024 : Asstt. Year : 2019-20 Sarita Tyagi, Vs DCIT/ACIT, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (APPELLANT) (RESPONDENT) PAN No. ABAPT9137C Assessee by : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 07.07.2025 Date of Pronouncement: 07.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These asses…

Sarita Tyagi, Uttar Pradesh vs. DCIT, Central Circle, Meerut

ITA 5076/DEL/2024[2018-19]Status: DisposedITAT Delhi07 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5076/Del/2024 : Asstt. Year : 2018-19 Ita No. 5077/Del/2024 : Asstt. Year : 2019-20 Sarita Tyagi, Vs Dcit/Acit, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (Appellant) (Respondent) Pan No. Abapt9137C Assessee By : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, Ca Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 07.07.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5076/Del/2024 : Asstt. Year : 2018-19 ITA No. 5077/Del/2024 : Asstt. Year : 2019-20 Sarita Tyagi, Vs DCIT/ACIT, Street No. 1, Bank Colony, Central Circle, Modinagar, U.P.-201201 Meerut, U.P. (APPELLANT) (RESPONDENT) PAN No. ABAPT9137C Assessee by : Sh. Ved Jain, Adv. & Ms. Uma Upadhyay, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 07.07.2025 Date of Pronouncement: 07.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These asses…

Rajesh Karsanbhai Patel, Maharastra vs. DCIT Central Circle-17, New Delhi

In the result, the appeal of the assessee is allowed

ITA 674/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Jun 2025AY 2016-17

Bench: Smt. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17

Section 143Section 143(2)Section 144Section 153ASection 153D

…1 ITA No. 674/Del/2023 Rajesh Karsanbhai Ptel IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SMT. ANNAPURNA GUPTA , ACCOUNTANT MEMBER AND Ms. MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2016-17 Rajesh Karsanbhai Patel, Vs ACIT, central circle-17, C-101, Shanti Enclave, New Delhi. Opp. Railway Station, Mira Road East, Thane, Maharashtra-401107. PAN: AGVPP 5568 P APPELLANT RESPONDENT Assessee represented by Shri Nirbhay Mehta, Adv. Department represented by Shri Sunil Yadav, CIT(DR) Date of hearing 01.04.2025 Date of pronouncement 25.06.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The in…

Bthina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 289/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Bathina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 288/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2018-19

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Bathina Kumara Swamy Reddy, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee is allowed

ITA 287/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.287, 288 & 289/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy v. DCIT – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [PAN: ABXPB1094K] (अपीलार्थी/ Ap…

Tara Health Foods Limited, Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 754/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1036/CHD/2013 & ITA 754/CHD/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/s Tara Health Foods Ltd., Vs The DCIT, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./PAN NO: AACCT3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 09.04.2025 Date o…

Tara Health Foods Ltd., Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 1036/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1036/CHD/2013 & ITA 754/CHD/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/s Tara Health Foods Ltd., Vs The DCIT, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./PAN NO: AACCT3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CA Revenue by : Smt. Kusum Bansal, CIT DR Date of Hearing : 09.04.2025 Date o…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Kapil Romana, Bathinda

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 926/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Jun 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 771/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The DCIT बनाम Kapil Romana Ludhiana 48, Homeland Enclave, Goniana Road, Bathinda, Punjab-151001 "ायी लेखा सं./PAN NO: AGLPR0961J अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No.31/Chd/2024 In (आयकर अपील सं./ ITA No. 771/Chd/ 2023) िनधा"रण वष" / Assessment Year : 2017-18 बनाम Kapil…

Deputy Commissioner of Income Tax, Ludhiana vs. Kapil Romana, Bathinda

In the result, appeals filed by the Revenue as well as Cross Objections of the Assessee are dismissed

ITA 773/CHANDI/2023[2018]Status: DisposedITAT Chandigarh16 Jun 2025

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 771/Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 The DCIT बनाम Kapil Romana Ludhiana 48, Homeland Enclave, Goniana Road, Bathinda, Punjab-151001 "ायी लेखा सं./PAN NO: AGLPR0961J अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No.31/Chd/2024 In (आयकर अपील सं./ ITA No. 771/Chd/ 2023) िनधा"रण वष" / Assessment Year : 2017-18 बनाम Kapil…

ACIT, CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1856/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

ACIT-CC-13, New Delhi vs. Minda Capital Pvt. Ltd., New Delhi

In the result, the appeal being ITA No

ITA 1855/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Jun 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

ACIT, CC-18, New Delhi vs. Sudha Pawa, Mumbai

ITA 1211/DEL/2021[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

ACIT Central Circle-18, New Delhi vs. Swati Pawa, New Delhi

ITA 657/DEL/2020[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

ACIT Central Circle-18, New Delhi vs. Swati Pawa, New Delhi

ITA 541/DEL/2020[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

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

ITA 540/DEL/2020[2009-10]Status: DisposedITAT Delhi13 Jun 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshthe Asstt. Commissioner Vs. Shri Saurav Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) Pan:Ahlpa7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, Of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) Pan:Aewpa7133C

For Appellant: Shri Salil Agarwal, Sr.Adv
Section 127Section 132Section 132(1)Section 153ASection 292BSection 292C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER The Asstt. Commissioner Vs. Shri Saurav Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, Jhandewalan, New Delhi- New Delhi-110034 110055. (Appellant) (Respondent) PAN:AHLPA7628J The Asstt. Commissioner Vs. Shri Sant Lal Aggarwal, of Income Tax D-31, Pushpanjali Central Circle-18, First Floor, Enclave, Pitampura, New Jhandewalan, Delhi-110034 New Delhi-110055. (Appellant) (Respondent) PAN:AEWPA7133C ITA Nos. 541 & 657/Del/…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1392/DEL/2020[2018-19]Status: DisposedITAT Delhi13 Jun 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…

Minda Capital Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, the appeal being ITA No

ITA 1391/DEL/2020[2017-18]Status: DisposedITAT Delhi13 Jun 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 153ASection 153DSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1391/DEL/2020 (Assessment Year: 2017-18) Minda Capital Pvt. Ltd., vs. ACIT, Central Circle 13, A – 15, Phase 1, Ashok Vihar, New Delhi. New Delhi – 110 052. (PAN :AABCS7843P) ITA No.1856/DEL/2021 (Assessment Year: 2017-18) ACIT, Central Circle 13, vs. Minda Capital Pvt. Ltd., New Delhi. A – 15, Phase 1, Ashok Vihar, New Delhi – 110 052. (PAN :AABCS7843P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Sahilesh Gupta, Advocate…