PCIT v. Shreelekha Banerjee

138 Taxmann.com 90High Court2022#11120 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 69Section 250

Issues it is cited on

section 158bgsection 153bsection 158bsection 153a(1)section 158non-application of mindsection 119search assessmentsatisfaction notesection 153ddraft assessment orderincriminating material

Judgments citing PCIT v. Shreelekha Banerjee

JITENDRA KUMAR,FARIDABAD vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 62/DEL/2025[2020-21]Status: DisposedITAT Delhi23 Jul 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

JITENDRA KUMAR,FARIDABAD vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 61/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

JITENDRA KUMAR,FARIDABAD vs. DCIT CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 60/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

JITENDRA KUMAR,FARIDABAD vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 59/DEL/2025[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

JITENDRA KUMAR,FARIDABAD vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 58/DEL/2025[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

JITENDRA KUMAR,FARIDABAD vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 57/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

JITENDRA KUMAR,FARIDABAD vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 56/DEL/2025[2013-14]Status: DisposedITAT Delhi23 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

JITENDRA KUMAR,FARIDABAD vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 55/DEL/2025[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

JITENDRA KUMAR,FARIDABAD vs. DCIT, CENTRAL CIRCLE-1, FARIDABAD

In the result, the appeal of the assessee is allowed

ITA 54/DEL/2025[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Manish Agarwal

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 250Section 69

…ITA Nos.54 to 62/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.54 to 62/Del/2025 [Assessment Years : 2011-12 to 2018-19 & 2020-21] Shri Jitendra Kumar, vs DCIT, 14/7, Mathura Road, Central Circle-1, Sector-7, Faridabad, New CGO Complex, Haryana-121006. S.O.-Faridabad, PAN-ASCPK6091M Haryana-121001. APPELLANT RESPONDENT Appellant by Shri S S Nagar, CA Respondent by Shri Sanjeev Kumar Yadav, CIT DR Date of Hearing 16.07.2025 Date of Pronouncement 23.07.2025 ORDER PER MANISH AGARWAL, AM : The c…

PCIT v. Shreelekha Banerjee (138 Taxmann.com 90) — Cited in 9 Judgments | BharatTax