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

Assistant Commissioner of Income Tax, Central Circle-2, Kanpur vs. Mukesh Kumar, New Delhi

ITA 1651/DEL/2024[2014-15]Status: DisposedITAT Delhi10 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

DCIT, Central Circle-13, New Delhi vs. Mahashiv Metal and Alloys P.Ltd, New Delhi

ITA 2792/DEL/2022[2014-15]Status: DisposedITAT Delhi10 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

DCIT, Central-13, New Delhi vs. Mahashiv Metal and Alloys Pvt., New Delhi

ITA 2791/DEL/2022[2013-14]Status: DisposedITAT Delhi10 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1683 to 1689/Del/2024 Assessment Years: 2011-12 to 2017-18 Sh. Mukesh Kumar, Vs. ACIT, D-112, Gali No.4, Central Circle-13, Ganga Vihar, Delhi Delhi PAN: AHHPK0804A (Appellant) (Respondent) With Assessment Year: 2014-15 ACIT, Vs. Sh. Mukesh Kumar, Central Circle-2, D-112, Gali No.4, Kanpur Ganga Vihar, Delhi PAN: AHHPK0804A (Appellant) (Respondent) With ITA Nos.2791 & 2792/Del/2022 Assessment Years: 2013-14 & 2014-15 DCIT, Vs. M/s. Mahashiv Metal and…

Hydrise Foods Private Limited, Uttar Pradesh, India vs. Deputy Commissioner of Income Tax, Central Circle, Agra, Uttar Pradesh, India

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

ITA 87/AGR/2024[2018-19]Status: DisposedITAT Agra04 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 132(1)Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER (Through virtual hearing) ITA Nos. 86 & 87/AGR/2024 (Assessment Years: 2017-18 and 2018-19) Hydrise Foods Pvt. Ltd, Vs. DCIT, Plot No. 5, Tower-A, Central Circle, Agra Logix Techno Park, Sector-127, Noida (Appellant) (Respondent) PAN: AAXCS4059H Assessee by : Shri Gaurav Jain, Adv Shri Tarun Chanana, Adv Revenue by: Shri Sukesh Kumar Jain, CIT DR Date of Hearing 15/09/2025 Date of pronouncement 04/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 86…

Hydrise Foods Private Limited, Noida, Uttar Pradesh, India vs. Deputy Commissioner of Income Tax, Central Circle, Agra, Uttar Pradesh, India

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

ITA 86/AGR/2024[2017-18]Status: DisposedITAT Agra04 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 132(1)Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER (Through virtual hearing) ITA Nos. 86 & 87/AGR/2024 (Assessment Years: 2017-18 and 2018-19) Hydrise Foods Pvt. Ltd, Vs. DCIT, Plot No. 5, Tower-A, Central Circle, Agra Logix Techno Park, Sector-127, Noida (Appellant) (Respondent) PAN: AAXCS4059H Assessee by : Shri Gaurav Jain, Adv Shri Tarun Chanana, Adv Revenue by: Shri Sukesh Kumar Jain, CIT DR Date of Hearing 15/09/2025 Date of pronouncement 04/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA Nos. 86…

Bindia Chhabra, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 05, Delhi

ITA 2369/DEL/2025[2009-10]Status: DisposedITAT Delhi02 Dec 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 2368/Del/2025 : Asstt. Year : 2009-10 Rummy Chhabra, Vs Dcit, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (Appellant) (Respondent) Pan No. Aakpr7719P

For Appellant: Sh. Sumit Lalchandani, Adv. &For Respondent: Ms. Amisha S. Gupta, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2368/Del/2025 : Asstt. Year : 2009-10 Rummy Chhabra, Vs DCIT, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAKPR7719P ITA No. 2369/Del/2025 : Asstt. Year : 2009-10 Bindia Chhabra, Vs DCIT, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. ADOPVC9460F Assessee by : Sh.…

Rummy Chhabra, Delhi vs. Deputy Commissioner of Income, Central Circle - 05, New Delhi

ITA 2368/DEL/2025[2009-10]Status: DisposedITAT Delhi02 Dec 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 2368/Del/2025 : Asstt. Year : 2009-10 Rummy Chhabra, Vs Dcit, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (Appellant) (Respondent) Pan No. Aakpr7719P

For Appellant: Sh. Sumit Lalchandani, Adv. &For Respondent: Ms. Amisha S. Gupta, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2368/Del/2025 : Asstt. Year : 2009-10 Rummy Chhabra, Vs DCIT, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. AAKPR7719P ITA No. 2369/Del/2025 : Asstt. Year : 2009-10 Bindia Chhabra, Vs DCIT, 101, Jyoti Bhawan, Commercial Central Circle-05, Complex, Dr. Mukherjee Nagar, New Delhi-110055 Delhi-110009 (APPELLANT) (RESPONDENT) PAN No. ADOPVC9460F Assessee by : Sh.…

DCIT Central Circle -25, Delhi vs. Zeal Impex and Traders Pvt Ltd, Delhi

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 979/DEL/2024[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmazeal Impex & Traders Private Vs. Dcit, Cc-25 Limited24, Ashoka Chamber, Jhandewal Extension Pusa Road, 5-B, Rajindra New Delhi – 110055 Park,Delhi – 110008 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacz1549C Appellant .. Respondent Dcit, Cc-25 Vs. Zeal Impex & Traders Private Room No. 317, 3Rd Floor, E-2, Limited, 24, Ashoka Chamber, Ara Centre, Jhandewal Pusa Road, 5-B, Extension Rajindra Park, New Delhi – 110055 Delhi – 110060 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacz1549C Appellant .. Respondent

For Appellant: Sh. Salil Agarwal, Sr.AdvFor Respondent: Sh. Amit Jain, CIT, DR
Section 153ASection 153CSection 153D

…P a g e | 1 Zeal Impex & Traders Pvt. Ltd. (AY: 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Zeal Impex & Traders Private Vs. DCIT, CC-25 Limited24, Ashoka Chamber, Jhandewal Extension Pusa Road, 5-B, Rajindra New Delhi – 110055 Park,Delhi – 110008 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACZ1549C Appellant .. Respondent DCIT, CC-25 Vs. Zeal Impex & Traders Private Room No. 317, 3rd Floor, E-2, Limited, 24, Ashoka Chamber, ARA Centre, Jhandewal Pusa Road, 5-B, Extension Rajindra Park, New Delhi – 110055 Delh…

Zeal Impex & Traders Ltd., Delhi vs. DCIT, Central Circle-25, New Delhi

The appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 667/DEL/2024[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmazeal Impex & Traders Private Vs. Dcit, Cc-25 Limited24, Ashoka Chamber, Jhandewal Extension Pusa Road, 5-B, Rajindra New Delhi – 110055 Park,Delhi – 110008 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacz1549C Appellant .. Respondent Dcit, Cc-25 Vs. Zeal Impex & Traders Private Room No. 317, 3Rd Floor, E-2, Limited, 24, Ashoka Chamber, Ara Centre, Jhandewal Pusa Road, 5-B, Extension Rajindra Park, New Delhi – 110055 Delhi – 110060 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacz1549C Appellant .. Respondent

For Appellant: Sh. Salil Agarwal, Sr.AdvFor Respondent: Sh. Amit Jain, CIT, DR
Section 153ASection 153CSection 153D

…P a g e | 1 Zeal Impex & Traders Pvt. Ltd. (AY: 2014-15) IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER & SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Zeal Impex & Traders Private Vs. DCIT, CC-25 Limited24, Ashoka Chamber, Jhandewal Extension Pusa Road, 5-B, Rajindra New Delhi – 110055 Park,Delhi – 110008 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACZ1549C Appellant .. Respondent DCIT, CC-25 Vs. Zeal Impex & Traders Private Room No. 317, 3rd Floor, E-2, Limited, 24, Ashoka Chamber, ARA Centre, Jhandewal Pusa Road, 5-B, Extension Rajindra Park, New Delhi – 110055 Delh…

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1058/DEL/2025[2017-18]Status: DisposedITAT Delhi27 Nov 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…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.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1057/DEL/2025[2016-17]Status: DisposedITAT Delhi27 Nov 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…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.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1056/DEL/2025[2015-15]Status: DisposedITAT Delhi27 Nov 2025AY 2015-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…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.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1055/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Nov 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…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.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Shweta Puneet Kulthia, Delhi vs. DCIT, Central Circle-14, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1054/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153ASection 153CSection 153DSection 250Section 69A

…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.1055/Del/2025 (ASSESSMENT YEAR 2014-15) ITA No.1057/Del/2025 (ASSESSMENT YEAR 2016-17) Shweta Puneet Kulthia DCIT, 7, Basement Floor, Model Town, Central Circle-14, North-Ex, Near DAV School, Vs. Delhi. North West Delhi, Delhi-110009. PAN-BNPPK9679C (Appellant) (Respondent) Shri Pranav Yadav, Adv. Assessee by Shri Amit Goel, CA Department by Ms. Amisha S. Gupta, CIT- DR Date of hearing 28.10.2025 Date of pronouncement 27.11.2025 O R D E R PER MANISH AG…

Ds Spiceco P. Ltd., New Delhi vs. DCIT Central Circle 6, New Delhi

Appeal is allowed

ITA 4255/DEL/2025[2015-16]Status: DisposedITAT Delhi24 Nov 2025AY 2015-16

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2015-16 Vs. DCIT, DS Spiceco Pvt. Ltd., 4828/24, Prahlad Lane, Central Circle-6, Ansari Road, Daryaganj, Delhi New Delhi PAN: AAECD6959Q (Appellant) (Respondent) Assessee by Sh. R.S. Singhavi, CA Sh. Satyajit Goel, CA Department by Sh. Jitender Singh, CIT(DR) Date of hearing 18.11.2025 Date of pronouncement 24.11.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of…

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Mamta Sharda, Meerut vs. ACIT, Central Circle, Meerut

In the result, both the appeals filed by the assessees are allowed

ITA 563/DEL/2025[2021-22]Status: DisposedITAT Delhi19 Nov 2025AY 2021-22
For Appellant: Shri Gagan R Khandelwal, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 148B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Mrs. Reema Sharda, vs. DCIT, Central Circle, 114/115B, TP Nagar, Meerut. Jagan Nath Puri, Meerut – 250 002 (Uttar Pradesh). (PAN : AONP7449N) Mrs. Mamta Sharda, vs. DCIT, Central Circle, 114/115B, TP Nagar, Meerut. Jagan Nath Puri, Meerut – 250 002 (Uttar Pradesh). (PAN : ANYPS3989F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Gagan R Khandelwal, Advocate REVENUE BY : Shri Kailash Dan Ratnoo, CIT DR Date of Hearing : 27.08.2025 Date of Order : 19.11.2025 O R D E R…

PCIT v. Shiv Kumar Nayyar (163 Taxmann.com 9) — Cited in 597 Judgments | BharatTax