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 367,154 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

Pawan Kumar Midha, Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, these three appeals of the assessee are allowed

ITA 2812/DEL/2022[2015-16]Status: DisposedITAT Delhi21 Mar 2025AY 2015-16

Bench: Shri Vikas Awasthy & Dr. Mitha Lal Meenaassessment Year: 2015-16 Assessment Year: 2016-17 Assessment Year: 2017-18 Pawan Kumar Midha, Vs. Dcit/Acit (Central), 3Rd 1369, Floor, Dr. Mukherji Noida (Gautam Budh Nagarm, North- West, New Delhi Nagar), Pin: 1100 09 Pin: 201 301 [Pan No. Dgzpm7291B] (Appellant) (Respondent)

Section 132Section 153D

…oval was granted u/s 153D of the Act, in the present case. He pleaded that the assessment order is illegal and bad in law. In support, He placed reliance on the following decisions 1. Delhi High Court in the case of 2024 (6) TMI 29 - DELHI HIGH COURT: [20241 467 ITR 186 (Del) PR. COMMISSIONER 6 ITA Nos.2812-2814/Del/2022 OF INCOME TAX-15 VERSUS SHIV KUMAR NAYYAR ITA 285/2024 & CM APPL 28994/2024 Dated: - 15-5-2024. 2. 2023 (7) TMJ 1214 - DELHI HIGH COURT: [2024] 466 ITR 251 (Del) PR. COMMISSIONER OF INCOME TAX (CENTRAL) - 2 VERSUS ANUJ BANSAL ITA 368/2023 Dated: - 13-7-2023. 3. HIGH COURT OF ALLAHABAD Principal…

Style Solutions Pvt Ltd, New Delhi vs. DCIT, Central Circle- 7, New Delhi

In the result, the Appeals of the Assessee in ITA Nos

ITA 1021/DEL/2020[2014-15]Status: DisposedITAT Delhi21 Mar 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1021/Del/2020 (A.Y. 2014-15) Style Solutions Pvt. Ltd. Vs. Dcit C-134, Defence Colony, Central Circle-7 New Delhi Room No. 330, Ara Centre, Pan: Aagcs5899C Jhandewalan, New Delhi Appellant Respondent Assessee By Sh. Nirbhay Mehta, Adv, Shri Anup Mehta, Ca, Sh. Ashwini Gupta, Ca &Ms.Vanshika Mehta, Adv Revenue By Ms. Jaya Chaudhary, Cit(Dr) Date Of Hearing 05/03/2025 Date Of Pronouncement 21/03/2025 Order

Section 132Section 153ASection 153D

…1 ITA Nos. 1020 & 1021/Del/2020 Style Solutions Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 1021/DEL/2020 (A.Y. 2014-15) Style Solutions Pvt. Ltd. Vs. DCIT C-134, Defence Colony, Central Circle-7 New Delhi Room No. 330, ARA centre, PAN: AAGCS5899C Jhandewalan, New Delhi Appellant Respondent Assessee by Sh. Nirbhay Mehta, Adv, Shri Anup Mehta, CA, Sh. Ashwini Gupta, CA &Ms.Vanshika Mehta, Adv Revenue by Ms. Jaya Chaudhary, CIT(DR) Date of Hearing 05/03/2025 Date of…

Style Solutions Pvt Ltd, New Delhi vs. DCIT, Central Circle- 7, New Delhi

In the result, the Appeals of the Assessee in ITA Nos

ITA 1020/DEL/2020[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 143(3)Section 153ASection 153D

…clear from the record that as on date of passing of the Assessment Orders, the approval u/s 153D of the Act was not received by the A.O. - 9. The Hon'ble Jurisdictional High Court in the case of Pr. Commissioner of Income Tax Vs. Shiv Kumar Nayyar reported in 163 Taxmann.com 9(Delhi), while upholding the order of the Tribunal, dismissed the Appeal of the Department in following manner:- - "10. Before embarking upon the analysis of the factual scenario of the instant appeal, we deem it apposite to examine the underlying This is a digitally signed order. The authenticity of the order can be re-verified from Delh…

Parveen Kumar, Hisar vs. Income Tax Officer, Hisar

ITA 1354/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 1236/Del./2022 : Asstt. Year : 2012-13 ITA No. 1237/Del./2022 : Asstt. Year : 2013-14 ITA No. 1238/Del./2022 : Asstt. Year : 2014-15 ITA No. 1239/Del./2022 : Asstt. Year : 2015-16 ITA No. 1240/Del./2022 : Asstt. Year : 2016-17 ITA No. 1241/Del./2022 : Asstt. Year : 2017-18 ITA No. 1596/Del./2022 : Asstt. Year : 2018-19 Sh. Himanshu Verma, Vs ACIT, H-104, Friends Apartments, I.P. Central Circle-29, Extension, Patparganj, New Delhi-110055 New Delhi-110092 (A…

Vanshika Motors (P) Ltd., Meerut vs. ACIT, Circle- 2, Meerut

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

DCIT, New Delhi vs. M/S. Green Mark Infra Ltd., New Delhi

ITA 6208/DEL/2015[2009-10]Status: DisposedITAT Delhi17 Mar 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/…

DCIT, New Delhi vs. M/S. Green Mark Infra Ltd., New Delhi

The appeals of the Revenue are dismissed

ITA 6206/DEL/2015[2007-08]Status: DisposedITAT Delhi17 Mar 2025AY 2007-08

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Shri Salil Agarwal, Sr. Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.6205 & 6206/Del/2017 Assessment Years: 2010-11 & 2011-12 ACIT, Vs Jagat Agro Commodities Pvt. Ltd., Central Circle-18, 15, Sea Lord, ‘A’, 1st Floor, Cuff Parade Road, New Delhi. Colaba, Near President Hotel, Mumbai – 400 005. PAN: AAACJ1718M CO No.14/Del/2021 (ITA No.6205/Del/2017 Assessment Year: 2010-11 Jagat Agro Commodities Pvt. Vs. ACIT, Ltd., 15, Sea Lord, Central Circle-18, ‘A’, 1st Floor, Cuff Parade Road, New Delhi. Colaba, Near President Hotel,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

In the result, all the appeals of the assessee are allowed

ITA 672/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Mar 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

In the result, all the appeals of the assessee are allowed

ITA 671/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

In the result, all the appeals of the assessee are allowed

ITA 670/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17
For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण, जयपुर न्याय पीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH 'B', JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं. / ITA No. 669 to 672/JPR/2024 निर्धारणवर्ष / Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., J-2, Main Road, Jawahar Nagar, Kota. बनाम Vs. ACIT/DCIT, Central Circle, Kota. स्थायीलेखा सं./ जीआईआरसं. / PAN/GIR No. AADCR 5581 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hem…

Resonance Eduventures Limited, Kota vs. ACIT DCIT, Central Circle, Kota

In the result, all the appeals of the assessee are allowed

ITA 669/JPR/2024[2015-16]Status: DisposedITAT Jaipur10 Mar 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Mahendra Gargieya, Adv. (Thr. V.C)&For Respondent: Smt. Alka Gautam, CIT-DR
Section 143(3)Section 14ASection 153DSection 234DSection 250

…आयकरअ पीलीय अधिकरण] जयपुर न्याय पीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 669 to 672/JPR/2024 fu/kZkj.ko"kZ@Assessment Year :2015-16 to 2018-19 Resonance Eduventures Ltd., cuke ACIT/DCIT, Vs. J-2, Main Road, Jawahar Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No. AADCR 5581 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Shri Mahendra Gargieya, Adv. (Thr. V.C)& Shri Hemang Gargieya,…

Sudhir Bhalla, Meerut vs. DCIT, Circle- 2, Meerut

ITA 3174/DEL/2018[2015-16]Status: DisposedITAT Delhi10 Mar 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…

Kuber Metpack Private Limited (Formerly Known As Kevin Metpack (P) Ltd.), Delhi vs. ACIT, Central Circle-30, Delhi

ITA 1924/DEL/2023[2011-12]Status: DisposedITAT Delhi06 Mar 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara&

For Appellant: Sh. Somil Agarwal, Adv. &For Respondent: Adjournment Application by CIT-DR (Rejected)
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 1924/Del/2025 : Asstt. Year : 2013-14 ITA No. 1925/Del/2025 : Asstt. Year : 2016-17 ITA No. 1926/Del/2025 : Asstt. Year : 2017-18 ITA No. 1927/Del/2025 : Asstt. Year : 2018-19 ITA No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, Vs | DCIT, H. No. 246/G, 1°' Floor, Sector-10, Circle-2, DLF, Faridabad, Haryana-121006 Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AGRPT5617P Assessee by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg…

DCIT, New Delhi vs. M/S. Khemka Stuart Leisure Pvt. Ltd., New Delhi

In the result, appeal filed by the assessee is allowed in above terms and the appeal of the Revenue is dismissed

ITA 6383/DEL/2015[2006-07]Status: DisposedITAT Delhi25 Feb 2025AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 132ASection 153DSection 28

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.6383 /Del./2025, A.Y. 2013-14 Manoj Kumar Singh Vs. DCIT, S-17, Ground Floor, Central Circle-28 Panchsheel Enclave, New Delhi New Delhi PAN: AAXPS2824H (Appellant) (Respondent) ITA No.8069 /Del./2025, A.Y. 2013-14 DCIT, Vs. Manoj Kumar Singh Central Circle-28 S-17, Ground Floor, New Delhi Panchsheel Enclave, New Delhi PAN: AAXPS2824H (Appellant) (Respondent) Assessee by Shri Ajay Vohra, Sr. Adv. Shri Aseem Chawla, Sr. Adv. Shri Vijay Kumar Singh, Adv. Ms. D…

DCIT, New Delhi vs. M/S Khemka Stuart Leisure Ltd., New Delhi

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Metro Tyres Ltd, New Delhi vs. ACIT, Central Circle-5, New Delhi

ITA 1165/DEL/2023[2018-19]Status: DisposedITAT Delhi24 Feb 2025AY 2018-19

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar

For Appellant: Sh. Saurav Rohtgi, CA & Sh. Rajat MittalFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 153DSection 2Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. M. Balaganesh, Accountant Member & Sh. Sudhir Kumar, Judicial Member ITA No. 1163/Del/2025 : Asstt. Year : 2014-15 ITA No. 1164/Del/2025 : Asstt. Year : 2016-17 ITA No. 1165/Del/2025 : Asstt. Year : 2017-18 ITA No. 1166/Del/2025 : Asstt. Year : 2018-19 ITA No. 1167/Del/2025 : Asstt. Year : 2019-20 ITA No. 1168/Del/2025: Asstt. Year : 2020-21 Vinod Gupta, Vs ACIT, Central Circle-18, B-25/26, 2nd floor, Delhi Left Side, Freedom Fighter Enclave, Neb Sarai, New Delhi (APPELLANT) (RESPONDENT) PAN No. ABIPG0820D Assessee by : Sh. Saurav Rohtgi,…

M/S. Cityon Systems (India) Ltd., Delhi vs. ITO, New Delhi

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

ITA 488/DEL/2017[2011-12]Status: DisposedITAT Delhi21 Feb 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153CSection 153D

…1 ITA No. 488 & ors /DEL/2024 Krishan Kumar Makrania &ors Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘B’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 488/DEL/2024 (A.Y 2012-13) I.T.A. No. 489/DEL/2024 (A.Y 2013-14) I.T.A. No. 490/DEL/2024 (A.Y 2014-15) I.T.A. No. 491/DEL/2024 (A.Y 2015-16) I.T.A. No. 492/DEL/2024 (A.Y 2016-17) Krishan Kumar Makrania Pro M/s Vs DCIT Makrania Oil Mill, Kanina Road, Central Circle-1, Gurgaon, CharkhiDadri, Bhiwani, Haryana- Haryana 127306 PAN: AJYPK7577P Appellant Respondent I.T.A. No. 1505/…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. The Assistant Commissioner of Income Tax, Centralized Processing Cell -TDS, Ghaziabad

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

ITA 35/DEL/2024[2022-23 (Q3)]Status: DisposedITAT Delhi13 Feb 2025

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…

ACIT, Delhi vs. Matrix Cellular (International) Services Pvt. Ltd, Delhi

ITA 2230/DEL/2024[2017-18]Status: DisposedITAT Delhi13 Feb 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…

Vijay Singh, Gurgaon vs. ITO, Ward -4(4), Gurgaon

ITA 2195/DEL/2024[2012-13]Status: DisposedITAT Delhi13 Feb 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh

Section 143(2)Section 143(3)Section 148Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.1990 & 2195/Del/2023 Assessment Year: 2017-18 Vs. ACIT/DCIT, Sh. Nitin Gupta, 149, Banking Enclave, Central Circle-16, Laxmi Nagar, New Delhi New Delhi PAN: AIHPG6203E (Appellant) (Respondent/cross- appellant) Assessee by Sh. Sameer Mahajan, CA Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 22.07.2025 Date of pronouncement 13.08.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s and Revenue’s cross appeals ITA No.1990 & 2195/Del/2023…