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

Jaya Jain Prop. Hj Book Agency, New Delhi vs. ACIT Central Circle-26, New Delhi

ITA 1380/DEL/2020[2014-15]Status: DisposedITAT Delhi26 Nov 2024AY 2014-15

Bench: Sh. Satbeer Singh Godarash. M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member Sh. M. Balaganesh, Accountant Member ITA Nos. 1373 to 1377 & 1701/Del/2020 (Asstt. Years : 2012-13 to 2016-17) Arvind Kumar Jain Prop. Vs ACIT Researchco Book Centre, 81, Central Circel-26, Shyam Lal Road, Near Hindi Park, New Delhi-110055 Daryaganj, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAFPJ2474G ITA Nos. 1524 to 1528/Del/2020 (Asstt. Years : 2012-13 to 2016-17) DCIT Vs Arvind Kumar Jain Prop. Central Circel-26, Researchco Book Centre, 81, New Delhi-110055 Shyam Lal Road, Near Hindi Park,…

Jaya Jain Prop. Hj Book Agency, New Delhi vs. ACIT Central Circle-26, New Delhi

ITA 1379/DEL/2020[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14

Bench: Sh. Satbeer Singh Godarash. M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member Sh. M. Balaganesh, Accountant Member ITA Nos. 1373 to 1377 & 1701/Del/2020 (Asstt. Years : 2012-13 to 2016-17) Arvind Kumar Jain Prop. Vs ACIT Researchco Book Centre, 81, Central Circel-26, Shyam Lal Road, Near Hindi Park, New Delhi-110055 Daryaganj, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAFPJ2474G ITA Nos. 1524 to 1528/Del/2020 (Asstt. Years : 2012-13 to 2016-17) DCIT Vs Arvind Kumar Jain Prop. Central Circel-26, Researchco Book Centre, 81, New Delhi-110055 Shyam Lal Road, Near Hindi Park,…

Jaya Jain Prop. Hj Book Agency, New Delhi vs. ACIT Central Circle-26, New Delhi

ITA 1378/DEL/2020[2012-13]Status: DisposedITAT Delhi26 Nov 2024AY 2012-13

Bench: Sh. Satbeer Singh Godarash. M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member Sh. M. Balaganesh, Accountant Member ITA Nos. 1373 to 1377 & 1701/Del/2020 (Asstt. Years : 2012-13 to 2016-17) Arvind Kumar Jain Prop. Vs ACIT Researchco Book Centre, 81, Central Circel-26, Shyam Lal Road, Near Hindi Park, New Delhi-110055 Daryaganj, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAFPJ2474G ITA Nos. 1524 to 1528/Del/2020 (Asstt. Years : 2012-13 to 2016-17) DCIT Vs Arvind Kumar Jain Prop. Central Circel-26, Researchco Book Centre, 81, New Delhi-110055 Shyam Lal Road, Near Hindi Park,…

Arvind Kumar Jain Prop. Researchco Book Centre, New Delhi vs. ACIT Central Circle-26, New Delhi

ITA 1377/DEL/2020[2016-17]Status: DisposedITAT Delhi26 Nov 2024AY 2016-17

Bench: Sh. Satbeer Singh Godarash. M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member Sh. M. Balaganesh, Accountant Member ITA Nos. 1373 to 1377 & 1701/Del/2020 (Asstt. Years : 2012-13 to 2016-17) Arvind Kumar Jain Prop. Vs ACIT Researchco Book Centre, 81, Central Circel-26, Shyam Lal Road, Near Hindi Park, New Delhi-110055 Daryaganj, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAFPJ2474G ITA Nos. 1524 to 1528/Del/2020 (Asstt. Years : 2012-13 to 2016-17) DCIT Vs Arvind Kumar Jain Prop. Central Circel-26, Researchco Book Centre, 81, New Delhi-110055 Shyam Lal Road, Near Hindi Park,…

Arvind Kumar Jain Prop. Researchco Book Centre, New Delhi vs. ACIT Central Circle-26, New Delhi

ITA 1376/DEL/2020[2015-16]Status: DisposedITAT Delhi26 Nov 2024AY 2015-16

Bench: Sh. Satbeer Singh Godarash. M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member Sh. M. Balaganesh, Accountant Member ITA Nos. 1373 to 1377 & 1701/Del/2020 (Asstt. Years : 2012-13 to 2016-17) Arvind Kumar Jain Prop. Vs ACIT Researchco Book Centre, 81, Central Circel-26, Shyam Lal Road, Near Hindi Park, New Delhi-110055 Daryaganj, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAFPJ2474G ITA Nos. 1524 to 1528/Del/2020 (Asstt. Years : 2012-13 to 2016-17) DCIT Vs Arvind Kumar Jain Prop. Central Circel-26, Researchco Book Centre, 81, New Delhi-110055 Shyam Lal Road, Near Hindi Park,…

Arvind Kumar Jain Prop. Researchco Book Centre, New Delhi vs. ACIT Central Circle-26, New Delhi

ITA 1375/DEL/2020[2014-15]Status: DisposedITAT Delhi26 Nov 2024AY 2014-15

Bench: Sh. Satbeer Singh Godarash. M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member Sh. M. Balaganesh, Accountant Member ITA Nos. 1373 to 1377 & 1701/Del/2020 (Asstt. Years : 2012-13 to 2016-17) Arvind Kumar Jain Prop. Vs ACIT Researchco Book Centre, 81, Central Circel-26, Shyam Lal Road, Near Hindi Park, New Delhi-110055 Daryaganj, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAFPJ2474G ITA Nos. 1524 to 1528/Del/2020 (Asstt. Years : 2012-13 to 2016-17) DCIT Vs Arvind Kumar Jain Prop. Central Circel-26, Researchco Book Centre, 81, New Delhi-110055 Shyam Lal Road, Near Hindi Park,…

Arvind Kumar Jain Prop. Researchco Book Centre, New Delhi vs. ACIT Central Circle-26, New Delhi

ITA 1374/DEL/2020[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14

Bench: Sh. Satbeer Singh Godarash. M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member Sh. M. Balaganesh, Accountant Member ITA Nos. 1373 to 1377 & 1701/Del/2020 (Asstt. Years : 2012-13 to 2016-17) Arvind Kumar Jain Prop. Vs ACIT Researchco Book Centre, 81, Central Circel-26, Shyam Lal Road, Near Hindi Park, New Delhi-110055 Daryaganj, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAFPJ2474G ITA Nos. 1524 to 1528/Del/2020 (Asstt. Years : 2012-13 to 2016-17) DCIT Vs Arvind Kumar Jain Prop. Central Circel-26, Researchco Book Centre, 81, New Delhi-110055 Shyam Lal Road, Near Hindi Park,…

Arvind Kumar Jain Prop. Researchco Book Centre, New Delhi vs. ACIT Central Circle-26, New Delhi

ITA 1373/DEL/2020[2012-13]Status: DisposedITAT Delhi26 Nov 2024AY 2012-13

Bench: Sh. Satbeer Singh Godarash. M. Balaganesh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member Sh. M. Balaganesh, Accountant Member ITA Nos. 1373 to 1377 & 1701/Del/2020 (Asstt. Years : 2012-13 to 2016-17) Arvind Kumar Jain Prop. Vs ACIT Researchco Book Centre, 81, Central Circel-26, Shyam Lal Road, Near Hindi Park, New Delhi-110055 Daryaganj, New Delhi-110006 (APPELLANT) (RESPONDENT) PAN No. AAFPJ2474G ITA Nos. 1524 to 1528/Del/2020 (Asstt. Years : 2012-13 to 2016-17) DCIT Vs Arvind Kumar Jain Prop. Central Circel-26, Researchco Book Centre, 81, New Delhi-110055 Shyam Lal Road, Near Hindi Park,…

DCIT Central Circle-13, New Delhi vs. Infolance Software Solutions Pvt Ltd, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4289/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

Mukesh Kumar, Delhi vs. ACIT, CC-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4125/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

Skyline Metal & Alloys Pvt. Ltd., New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4119/DEL/2019[2010-11]Status: DisposedITAT Delhi26 Nov 2024AY 2010-11
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

Goldmine Buildcon Pvt. Ltd., Delhi vs. ACIT, CC-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4111/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Nov 2024AY 2013-14
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

Infolance Software Solutions Pvt Ltd, New Delhi vs. ACIT Central Circle-13, New Delhi

In the result, all the appeals of the assessee are allowed and appeal of the revenue in ITA

ITA 4105/DEL/2019[2011-12]Status: DisposedITAT Delhi26 Nov 2024AY 2011-12

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.4106/Del/2019 (ASSESSMENT YEAR-2013-14) M/s. Infolance Software Assistant Commissioner Solutions Pvt. Ltd., of Income Tax, D-112, Gali No.4, Ganga Vs. Central Circle-13, Vihar, Delhi-110094 New Delhi. PAN:AAACR0956P (Appellant) (Respondent) Deputy Commissioner of M/s. Infolance Software Income Tax, Solutions Pvt. Ltd., Central Circle-13, Vs. D-112, Gali No.4, Ganga New Delhi. Vihar, Delhi-110094 PAN:AAACR0956P (Appellant) (Respondent) ITA No.4112/Del/201…

Sanjay Kumar Prop Shree Balaji Oil Mil, Bhiwani vs. DCIT Central Circle-I, Gurgaon

In the result, the approvals granted in the cases before us are established to be invalid and consequential assessments not sustainable

ITA 429/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Oct 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2014-15 Sanjay Kumar, Vs Dcit, Prop. Shree Balaji Oil Mill, Central Circle-I, Ch. Dadri, Raillway Road, Gurgaon. Bhiwani, Haryana – 127 306. Pan: Aicpk8564H Assessment Year: 2015-16 Sunil Gupta, Vs Dcit, Prop. M/S Op Cotton & Oil Mills, Central Circle-I, Charkhi Dadri, Gurgaon. Bhiwani, Haryana. Pan: Aerpp6633H

For Appellant: Shri Lalit Mohan, CA &For Respondent: Shri Dharm Veer Singh, CIT-DR
Section 127(2)Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 Sanjay Kumar, Vs DCIT, Prop. Shree Balaji Oil Mill, Central Circle-I, Ch. Dadri, Raillway Road, Gurgaon. Bhiwani, Haryana – 127 306. PAN: AICPK8564H Assessment Year: 2015-16 Sunil Gupta, Vs DCIT, Prop. M/s OP Cotton and Oil Mills, Central Circle-I, Charkhi Dadri, Gurgaon. Bhiwani, Haryana. PAN: AERPP6633H (Appellant) (Respondent) Assessee/ Appellant by : Shri Lalit Mohan, CA & Shri Parth Singhal, Advocate Revenue by : Shri Dharm Ve…

Subhashappa V Mukta, Latur vs. Assistant Commissioner of Income-Tax, Central Circle - 2, Aurangabad

ITA 60/PUN/2022[2008-09]Status: DisposedITAT Pune25 Sept 2024AY 2008-09

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Somnath Ghosh and Mrs. J.R. ChandekarFor Respondent: Shri Ajay Kumar Keshari, CIT
Section 132Section 153ASection 153CSection 153DSection 234ASection 269SSection 271Section 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Sl. I.T.(S.S).A.No. Name of the Respondent A.Y. Order appealed against Proceedings No. Assessee CIT(A), Pune-12 DIN & u/sec. Order No.ITBA/APL/ S/ 250/2021-22 1. 21/PUN./2021 2008-09 1037393730(1) Shri dated 30.11.2021 153A r.w.s. 2. 22/PUN./2021 2009-10 1037393734(1) Subhashappa dated 30.11.2021 143(3) of the The Assistant V. Mukta, 3. 23/PUN./2021 2010-11 1037393735(1) Income Tax dated 30.11.2021 Commissioner 1, Mahadeo Galli, Ausa, Act, 1961 4. 24/PUN./2021 20…

ACIT, New Delhi vs. M/S Seh Realtors Pvt. Ltd., New Delhi

In the result, the appeal of the assessee is allowed, cross objections of the assessee is allowed and appeal of the revenue is dismissed

ITA 2693/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Jul 2024AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshseh Realtors Pvt. Ltd, Vs. Acit, F-88, Okhla Indl. Area, Central Circle-8, Phase-1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aagcs7537M Acit, Vs. Seh Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) Pan:Aagcs7537M Co No. 9/Del/2022 (In Ita No.2693/Del/2017) (Assessment Year: 2013-14) Acit, Vs. Seh Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) Pan:Aagcs7537M

For Appellant: Shri M. P. Rastogi, AdvFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 132Section 143(3)Section 153ASection 153DSection 7

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER SEH Realtors Pvt. Ltd, Vs. ACIT, F-88, Okhla Indl. Area, Central Circle-8, Phase-1, New Delhi New Delhi (Appellant) (Respondent) PAN:AAGCS7537M ACIT, Vs. SEH Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) PAN:AAGCS7537M CO No. 9/Del/2022 (In ITA No.2693/Del/2017) (Assessment Year: 2013-14) ACIT, Vs. SEH Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Re…

M/S. Seh Realtors Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed, cross objections of the assessee is allowed and appeal of the revenue is dismissed

ITA 2503/DEL/2017[2013-14]Status: DisposedITAT Delhi23 Jul 2024AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshseh Realtors Pvt. Ltd, Vs. Acit, F-88, Okhla Indl. Area, Central Circle-8, Phase-1, New Delhi New Delhi (Appellant) (Respondent) Pan:Aagcs7537M Acit, Vs. Seh Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) Pan:Aagcs7537M Co No. 9/Del/2022 (In Ita No.2693/Del/2017) (Assessment Year: 2013-14) Acit, Vs. Seh Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) Pan:Aagcs7537M

For Appellant: Shri M. P. Rastogi, AdvFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 132Section 143(3)Section 153ASection 153DSection 7

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER SEH Realtors Pvt. Ltd, Vs. ACIT, F-88, Okhla Indl. Area, Central Circle-8, Phase-1, New Delhi New Delhi (Appellant) (Respondent) PAN:AAGCS7537M ACIT, Vs. SEH Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Respondent) PAN:AAGCS7537M CO No. 9/Del/2022 (In ITA No.2693/Del/2017) (Assessment Year: 2013-14) ACIT, Vs. SEH Realtors Pvt. Ltd, Central Circle-8, F-88, Okhla Indl. Area, New Delhi Phase-1, New Delhi (Appellant) (Re…