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

Mrs Reema Sharda, Meerut vs. DCIT, Central, Meerut

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

ITA 3876/DEL/2025[2022-23]Status: DisposedITAT Delhi19 Nov 2025AY 2022-23
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…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 153/DEL/2025[2021-22]Status: DisposedITAT Delhi19 Nov 2025AY 2021-22

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 152/DEL/2025[2019-20]Status: DisposedITAT Delhi19 Nov 2025AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 151/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Nov 2025AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 150/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT, CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 149/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

Dileep K Gupta, Delhi vs. DCIT, CC-31, Delhi

In the result, the appeals of the assessee are allowed

ITA 148/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Nov 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 148 to 153/Del/2025 (Assessment Year: 2015-16 to 2021-22) Dileep K. Gupta, Vs. DCIT, 311, Sanjay Enclave, Central Circle-31, Adarsh Nagar, Delhi Northwest Delhi (Appellant) (Respondent) PAN: AADPG4888K Assessee by : Shri Amit Goel, CA Shri Pranav Yadav, Adv Revenue by: Shri Amit Jain, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 19/11/2025 O R D E R PER M. BALAGANESH, A. M.: 1. These appeals in ITA No. 148 to 153/Del/2025 for AYs 2015-16 to 2021- 22,…

DCIT, Central Circle-1, Noida vs. Ritu Kapur, Noida

In the result, Appeals filed by the Assessee in ITA Nos

ITA 996/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Nov 2025AY 2015-16

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

Section 120Section 143(3)Section 153ASection 153BSection 153DSection 69A

…1 ITA No. 743, 744, 745 & 996/Del/2023 Ritu Kapoor Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRIMANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 744/Del/2023 (A.Y. 2015-16) Ritu Kapur, Vs DCIT Apartment No. KCB-012, Central Circle-1 Tower-B, 12th Floor, Kings Second Floor, ARTO Complex, Court, W-Block, Greater Sector-33, Noida Kailsah-II, Delhi-110048 PAN: AHQPK4186N Appellant Respondent DCIT Vs Ritu Kapur, Central Circle-1 Apartment No. KCB-012, Second Floor, ARTO Complex, Tower-B, 12th Floor, Kings Sector-33, Noida Court, W…

Ritu Kapur, New Delhi vs. DCIT, Central Circle-1, Noida

In the result, Appeals filed by the Assessee in ITA Nos

ITA 745/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

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

Section 120Section 143(3)Section 153ASection 153BSection 153DSection 69A

…1 ITA No. 743, 744, 745 & 996/Del/2023 Ritu Kapoor Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRIMANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 744/Del/2023 (A.Y. 2015-16) Ritu Kapur, Vs DCIT Apartment No. KCB-012, Central Circle-1 Tower-B, 12th Floor, Kings Second Floor, ARTO Complex, Court, W-Block, Greater Sector-33, Noida Kailsah-II, Delhi-110048 PAN: AHQPK4186N Appellant Respondent DCIT Vs Ritu Kapur, Central Circle-1 Apartment No. KCB-012, Second Floor, ARTO Complex, Tower-B, 12th Floor, Kings Sector-33, Noida Court, W…

Ritu Kapur, New Delhi vs. DCIT, Central Circle-1, Noida

In the result, Appeals filed by the Assessee in ITA Nos

ITA 744/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Nov 2025AY 2015-16

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

Section 120Section 143(3)Section 153ASection 153BSection 153DSection 69A

…1 ITA No. 743, 744, 745 & 996/Del/2023 Ritu Kapoor Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRIMANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 744/Del/2023 (A.Y. 2015-16) Ritu Kapur, Vs DCIT Apartment No. KCB-012, Central Circle-1 Tower-B, 12th Floor, Kings Second Floor, ARTO Complex, Court, W-Block, Greater Sector-33, Noida Kailsah-II, Delhi-110048 PAN: AHQPK4186N Appellant Respondent DCIT Vs Ritu Kapur, Central Circle-1 Apartment No. KCB-012, Second Floor, ARTO Complex, Tower-B, 12th Floor, Kings Sector-33, Noida Court, W…

Ritu Kapur, New Delhi vs. DCIT, Central Circle-1, Noida

In the result, Appeals filed by the Assessee in ITA Nos

ITA 743/DEL/2023[2013-14]Status: DisposedITAT Delhi19 Nov 2025AY 2013-14

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

Section 120Section 143(3)Section 153ASection 153BSection 153DSection 69A

…1 ITA No. 743, 744, 745 & 996/Del/2023 Ritu Kapoor Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRIMANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 744/Del/2023 (A.Y. 2015-16) Ritu Kapur, Vs DCIT Apartment No. KCB-012, Central Circle-1 Tower-B, 12th Floor, Kings Second Floor, ARTO Complex, Court, W-Block, Greater Sector-33, Noida Kailsah-II, Delhi-110048 PAN: AHQPK4186N Appellant Respondent DCIT Vs Ritu Kapur, Central Circle-1 Apartment No. KCB-012, Second Floor, ARTO Complex, Tower-B, 12th Floor, Kings Sector-33, Noida Court, W…

Sunil Kumar Gattani, Jaipur vs. The Asstt. Commissioner of Income Tax Central Circle - 2, Jaipur

In the result ground no. 7

ITA 1142/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Alka Gautam, CIT
Section 115BSection 131Section 132Section 132(4)Section 143(3)Section 69Section 69A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1142/JP/2025 निर्धारण वर्ष / Assessment Year : 2019-20 Sunil Kumar Gattani 2126, Gattani Bhawan Gangori Vs. Bazar 302001 बनाम ACIT, Central Circle-02, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACSPG2461K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. Tarun Mittal, CA राजस्व की ओर से / R…

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. DCIT, Central Circle-2(3), Bengaluru

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 132Section 132(3)Section 143(3)Section 153ASection 153BSection 25Section 250Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 939 & 940/Bang/2025 Assessment Year: 2020-21 & 2021-22 M/s Sri Srinivasa Educational & Charitable Trust, No.619/G, 36th Cross, 2nd Block, Rajajinagar, Bangalore – 560 010. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(3), Bangalore. PAN – AAGCS 0925 B APPELLANT RESPONDENT Assessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar, IRS (Retired) Revenue by : Shri Muthu Shankar, CIT & Shri Subramanian S, JCIT - (DRs) Date of hearing : 14.11.2025 Date o…

Sri Srinivasa Educational & Charitable Trust, Bangalore vs. DCIT, Central Circle-2(3), Bangalore

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 132Section 132(3)Section 143(3)Section 153ASection 153BSection 25Section 250Section 8

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 939 & 940/Bang/2025 Assessment Year: 2020-21 & 2021-22 M/s Sri Srinivasa Educational & Charitable Trust, No.619/G, 36th Cross, 2nd Block, Rajajinagar, Bangalore – 560 010. PAN – AAGCS 0925 B APPELLANT Assessee by : Shri M.V Prasad, CA & Shri KS Rajendra Kumar, IRS (Retired) Revenue by : Shri Muthu Shankar, CIT & Shri Subramanian S, JCIT - (DRs) Date of hearing : 14.11.2025 Date of Pronouncement : 26.11.2025 Vs. The Dy. Commissioner of Income Tax, Central Cir…

Anand Prakash, Ghaziabad vs. Deputy Commissioner of Income Tax, Ghaziabad

ITA 2426/DEL/2024[2019-20]Status: DisposedITAT Delhi11 Nov 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2357 & 2426/Del/2024 : Asstt. Year : 2019-20 Acit, Vs Anand Prakash, Central Circle, R-2/83, Raj Nagar, Ghaziabad-201002 Ghaziabad-201002 (Appellant) (Respondent)/Cross Applicant Pan No. Addpp5884B Assessee By: Sh. Satyajit Goyal, Ca & Sh. Prateek Gupta, Ca Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 11.11.2025 Date Of Pronouncement: 11.11.2025 Order Per Satbeer Singh Godara: These Revenue’S & The Assessee’S Cross Appeals Ita No. 2357/Del/2024 & Ita No. 2426/Del/2024, For Assessment Year 2019-20, Arise Against The Cit(A)-3, Noida’S Din & Order No. Itba/Apl/M/250/2023-24/1063074819(1) Dated 21.03.2024, In Proceedings U/S 153A R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Satyajit Goyal, CA &For Respondent: Sh. Jitender Singh, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 2357 & 2426/Del/2024 : Asstt. Year : 2019-20 ACIT, Vs Anand Prakash, Central Circle, R-2/83, Raj Nagar, Ghaziabad-201002 Ghaziabad-201002 (APPELLANT) (RESPONDENT)/Cross Applicant PAN No. ADDPP5884B Assessee by: Sh. Satyajit Goyal, CA & Sh. Prateek Gupta, CA Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 11.11.2025 Date of Pronouncement: 11.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue’s and the assessee’s cross app…

ACIT, Central Circle, Ghaziabad vs. Anand Prakash, Ghaziabad

ITA 2357/DEL/2024[2019-20]Status: DisposedITAT Delhi11 Nov 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 2357 & 2426/Del/2024 : Asstt. Year : 2019-20 Acit, Vs Anand Prakash, Central Circle, R-2/83, Raj Nagar, Ghaziabad-201002 Ghaziabad-201002 (Appellant) (Respondent)/Cross Applicant Pan No. Addpp5884B Assessee By: Sh. Satyajit Goyal, Ca & Sh. Prateek Gupta, Ca Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 11.11.2025 Date Of Pronouncement: 11.11.2025 Order Per Satbeer Singh Godara: These Revenue’S & The Assessee’S Cross Appeals Ita No. 2357/Del/2024 & Ita No. 2426/Del/2024, For Assessment Year 2019-20, Arise Against The Cit(A)-3, Noida’S Din & Order No. Itba/Apl/M/250/2023-24/1063074819(1) Dated 21.03.2024, In Proceedings U/S 153A R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Satyajit Goyal, CA &For Respondent: Sh. Jitender Singh, CIT-DR
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 2357 & 2426/Del/2024 : Asstt. Year : 2019-20 ACIT, Vs Anand Prakash, Central Circle, R-2/83, Raj Nagar, Ghaziabad-201002 Ghaziabad-201002 (APPELLANT) (RESPONDENT)/Cross Applicant PAN No. ADDPP5884B Assessee by: Sh. Satyajit Goyal, CA & Sh. Prateek Gupta, CA Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 11.11.2025 Date of Pronouncement: 11.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue’s and the assessee’s cross app…

DCIT, Central Circle-1, Noida vs. Raghav Bahl, Noida

In the result, Appeals filed by the Assessee in ITA

ITA 995/DEL/2023[2015-16]Status: DisposedITAT Delhi07 Nov 2025AY 2015-16

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

Section 120Section 143(2)Section 143(3)Section 153ASection 153BSection 153D

…1 ITA Nos. 739, 740, 741, 742 & 995/Del/2023 Raghav Bahl 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 ITA No. 740/Del/2023 (A.Y. 2014-15) ITA No. 742/Del/2023 (A.Y. 2016-17) Raghav Bahl Vs DCIT Apartment No. KCB-012, Second Floor, ARTO Complex, Tower-B 12th Floor, DLF King Sector-33, Noida, Court, W Block, Greater Uttar Pradesh Kailash-II, New Delhi PAN: AALPB0480G Appellant Respondent DCIT Vs Raghav Bahl, Apartment No. Second Floor, ARTO KCB-012, Tower-B 12th Floor, Complex, Sector-3…

Raghav Bahl, New Delhi vs. DCIT, Central Circle-1, Noida

In the result, Appeals filed by the Assessee in ITA

ITA 742/DEL/2023[2016-17]Status: DisposedITAT Delhi07 Nov 2025AY 2016-17

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

Section 120Section 143(2)Section 143(3)Section 153ASection 153BSection 153D

…1 ITA Nos. 739, 740, 741, 742 & 995/Del/2023 Raghav Bahl 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 ITA No. 740/Del/2023 (A.Y. 2014-15) ITA No. 742/Del/2023 (A.Y. 2016-17) Raghav Bahl Vs DCIT Apartment No. KCB-012, Second Floor, ARTO Complex, Tower-B 12th Floor, DLF King Sector-33, Noida, Court, W Block, Greater Uttar Pradesh Kailash-II, New Delhi PAN: AALPB0480G Appellant Respondent DCIT Vs Raghav Bahl, Apartment No. Second Floor, ARTO KCB-012, Tower-B 12th Floor, Complex, Sector-3…

Raghav Bahl, New Delhi vs. DCIT, Central Circle-1, Noida

In the result, Appeals filed by the Assessee in ITA

ITA 741/DEL/2023[2015-16]Status: DisposedITAT Delhi07 Nov 2025AY 2015-16

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

Section 120Section 143(2)Section 143(3)Section 153ASection 153BSection 153D

…1 ITA Nos. 739, 740, 741, 742 & 995/Del/2023 Raghav Bahl 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 ITA No. 740/Del/2023 (A.Y. 2014-15) ITA No. 742/Del/2023 (A.Y. 2016-17) Raghav Bahl Vs DCIT Apartment No. KCB-012, Second Floor, ARTO Complex, Tower-B 12th Floor, DLF King Sector-33, Noida, Court, W Block, Greater Uttar Pradesh Kailash-II, New Delhi PAN: AALPB0480G Appellant Respondent DCIT Vs Raghav Bahl, Apartment No. Second Floor, ARTO KCB-012, Tower-B 12th Floor, Complex, Sector-3…

Raghav Bahl, New Delhi vs. DCIT, Central Circle-1, Noida

In the result, Appeals filed by the Assessee in ITA

ITA 740/DEL/2023[2014-15]Status: DisposedITAT Delhi07 Nov 2025AY 2014-15

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

Section 120Section 143(2)Section 143(3)Section 153ASection 153BSection 153D

…1 ITA Nos. 739, 740, 741, 742 & 995/Del/2023 Raghav Bahl 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 ITA No. 740/Del/2023 (A.Y. 2014-15) ITA No. 742/Del/2023 (A.Y. 2016-17) Raghav Bahl Vs DCIT Apartment No. KCB-012, Second Floor, ARTO Complex, Tower-B 12th Floor, DLF King Sector-33, Noida, Court, W Block, Greater Uttar Pradesh Kailash-II, New Delhi PAN: AALPB0480G Appellant Respondent DCIT Vs Raghav Bahl, Apartment No. Second Floor, ARTO KCB-012, Tower-B 12th Floor, Complex, Sector-3…