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

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

Nirvana Technobuilds Private Limited, Delhi vs. ITO, Ward-15(3), New Delhi

In the result, the appeal of the Assessee is allowed

ITA 1530/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 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…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 119/NAG/2024[2020-21]Status: DisposedITAT Nagpur26 Dec 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 117/NAG/2024[2018-19]Status: DisposedITAT Nagpur26 Dec 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 116/NAG/2024[2017-18]Status: DisposedITAT Nagpur26 Dec 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 115/NAG/2024[2016-17]Status: DisposedITAT Nagpur26 Dec 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd, Bilaspur vs. ACIT Central Circle 1(1), Nagpur

ITA 114/NAG/2024[2015-16]Status: DisposedITAT Nagpur26 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. ACIT Central Circle-1(1), Nagpur

ITA 113/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Dec 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132Section 143(2)Section 143(3)Section 153ASection 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153A - FINAL – 15/12/2024 – 02:26 PM – 110 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.113/Nag./2024 ITA no.114/Nag./2024 (Assessment Year – 2014–15) (Assessment Year – 2015-16) ITA no./115/Nag./2024 ITA no.116/Nag./2024 (Assessment Year – 2016–17) (Assessment Year – 2017–18) ITA no.117/Nag./2024 ITA no.118/Nag./2024 Assessment Year – 2018–19 (Assessment Year – 2019–20) ITA no.119/Nag./2024 (Assessment Year : 2020-21) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward n…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

M/S Maheshwari Coal Benefication& Infrastructure P. Ltd, Bilaspur vs. DCIT Central Circle-1(1), Nagpur

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR 153C - FINAL – 15/12/2024 – 02:35 PM – 86 PAGES BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER, AND SHRI K.M. ROY, ACCOUNTANT MMBER ITA no.108/Nag./2024 ITA no.109/Nag./2024 (Assessment Year – 2009-10) (Assessment Year – 2010-11) ITA no./110/Nag./2024 ITA no.111/Nag./2024 (Assessment Year – 2011-12) (Assessment Year – 2012-13) ITA no.112/Nag./2024 (Assessment Year : 2013-14) M/s. Maheshwari Coal Benefication & Infrastructure Private Limited 697, 1st Floor, Ward no.33 ……………. Appellant Behind 16–Kholi, Tikrapara Bilaspur 495 001 PAN – AAECM9298D v/s Dy. Commiss…

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

ITA 4734/DEL/2017[2014-15]Status: DisposedITAT Delhi20 Dec 2024AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…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. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. CIT, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAACM3394A ITA No. 2266/Del/2013 : Asstt. Year : 2008-09 ITA No. 5767/Del/2013 : Asstt. Year : 2009-10 Metro Tyres Ltd., Vs DCIT, 101, Jyoti Bhawan, Dr. Mukherjee Circle-6(1) Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN…

M/S. Metro Tyres Ltd., New Delhi vs. DCIT, New Delhi

ITA 5966/DEL/2016[2013-14]Status: DisposedITAT Delhi20 Dec 2024AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…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. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. CIT, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAACM3394A ITA No. 2266/Del/2013 : Asstt. Year : 2008-09 ITA No. 5767/Del/2013 : Asstt. Year : 2009-10 Metro Tyres Ltd., Vs DCIT, 101, Jyoti Bhawan, Dr. Mukherjee Circle-6(1) Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN…

DCIT, New Delhi vs. M/S. Metro Tyres Ltd., New Delhi

ITA 418/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…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. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. CIT, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAACM3394A ITA No. 2266/Del/2013 : Asstt. Year : 2008-09 ITA No. 5767/Del/2013 : Asstt. Year : 2009-10 Metro Tyres Ltd., Vs DCIT, 101, Jyoti Bhawan, Dr. Mukherjee Circle-6(1) Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN…

M/S Metro Tyres Ltd, New Delhi vs. DCIT, New Delhi

ITA 379/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Dec 2024AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…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. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. CIT, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAACM3394A ITA No. 2266/Del/2013 : Asstt. Year : 2008-09 ITA No. 5767/Del/2013 : Asstt. Year : 2009-10 Metro Tyres Ltd., Vs DCIT, 101, Jyoti Bhawan, Dr. Mukherjee Circle-6(1) Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN…

M/S Metro Tyres Ltd, New Delhi vs. DCIT, New Delhi

ITA 378/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…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. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. CIT, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAACM3394A ITA No. 2266/Del/2013 : Asstt. Year : 2008-09 ITA No. 5767/Del/2013 : Asstt. Year : 2009-10 Metro Tyres Ltd., Vs DCIT, 101, Jyoti Bhawan, Dr. Mukherjee Circle-6(1) Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN…

DCIT, New Delhi vs. M/S. Metro Tyres Ltd., New Delhi

ITA 5354/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Dec 2024AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…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. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. CIT, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAACM3394A ITA No. 2266/Del/2013 : Asstt. Year : 2008-09 ITA No. 5767/Del/2013 : Asstt. Year : 2009-10 Metro Tyres Ltd., Vs DCIT, 101, Jyoti Bhawan, Dr. Mukherjee Circle-6(1) Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN…

M/S. Metro Tyres Ltd., Delhi vs. DCIT, New Delhi

ITA 5041/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Dec 2024AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. Cit, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (Appellant) (Respondent) Pan No. Aaacm3394A

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Ms. Jaya Chaudhary, CIT-DR
Section 1Section 14ASection 24Section 32(1)(ii)

…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. 1031/Del/2013 : Asstt. Year : 2007-08 Metro Tyres Ltd., Vs Addl. CIT, 101, Jyoti Bhawan, Dr. Mukherjee Range-6, Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAACM3394A ITA No. 2266/Del/2013 : Asstt. Year : 2008-09 ITA No. 5767/Del/2013 : Asstt. Year : 2009-10 Metro Tyres Ltd., Vs DCIT, 101, Jyoti Bhawan, Dr. Mukherjee Circle-6(1) Nagar, Commercial Complex, New Delhi New Delhi-110009 (APPELLANT) (RESPONDENT) PAN…