PCIT v. Sidharth Gupta

450 ITR 534High Court2023#624 most cited
157

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Sidharth Gupta · Sidharth Gupta 450 ITR 534 · Allahabad High Court · Supreme Court SLP dismissal · Section 153A · Section 153D · Section 115BBE · Search and seizure assessment · Binding precedent · Assessee favourable decision · Legal issue decided

Sections most often in play

Section 153DSection 153ASection 143(3)Section 143(2)Section 148Section 132Section 147Section 115BBE

Issues it is cited on

section 115bbe(b)section 2(28c)section 117section 37bsection 271aab(1a)section 274(2)section 271aaasection 144basection 245dsection 153a(1)(a)section 243section 158bg

Judgments citing PCIT v. Sidharth Gupta

DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. VIJAY KUMAR AGARWAL, HAPUR

ITA 4143/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…ly, the learned Assessing Officer as well as the Additional CIT have failed to comply with this statutory mandate of a valid approval u/s 148B of the Act i.e a provision parimateria to Section 153D and not sustenable in law as perPCIT v. Siddarth Gupta (2023) 450 ITR 534 (All), ACIT v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) PCIT v/s Anuj Bansal (2024) 165 taxmann.com 2 (Delhi) holding against the department that such an invalid approval vitiates the entire assessment itself. We, thus, find merit in the assessee’s instant first additional ground to quash all these impugned assessments as non–est ones i…

MANISH KUMAR AGARWAL,C/O B K KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3881/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…ly, the learned Assessing Officer as well as the Additional CIT have failed to comply with this statutory mandate of a valid approval u/s 148B of the Act i.e a provision parimateria to Section 153D and not sustenable in law as perPCIT v. Siddarth Gupta (2023) 450 ITR 534 (All), ACIT v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) PCIT v/s Anuj Bansal (2024) 165 taxmann.com 2 (Delhi) holding against the department that such an invalid approval vitiates the entire assessment itself. We, thus, find merit in the assessee’s instant first additional ground to quash all these impugned assessments as non–est ones i…

MANISH KUMAR AGARWAL(LEGAL HEIR OF LATE SH. VIRENDRA KUMAR AGARWAL),C/O B K KAPUR AND COMOANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3880/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…ly, the learned Assessing Officer as well as the Additional CIT have failed to comply with this statutory mandate of a valid approval u/s 148B of the Act i.e a provision parimateria to Section 153D and not sustenable in law as perPCIT v. Siddarth Gupta (2023) 450 ITR 534 (All), ACIT v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) PCIT v/s Anuj Bansal (2024) 165 taxmann.com 2 (Delhi) holding against the department that such an invalid approval vitiates the entire assessment itself. We, thus, find merit in the assessee’s instant first additional ground to quash all these impugned assessments as non–est ones i…

VIJAY KUMAR AGARWAL,C/O BK KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3879/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

…ly, the learned Assessing Officer as well as the Additional CIT have failed to comply with this statutory mandate of a valid approval u/s 148B of the Act i.e a provision parimateria to Section 153D and not sustenable in law as perPCIT v. Siddarth Gupta (2023) 450 ITR 534 (All), ACIT v. Serajuddin and Co. [2024] 163 taxmann.com 118 (SC) PCIT v/s Anuj Bansal (2024) 165 taxmann.com 2 (Delhi) holding against the department that such an invalid approval vitiates the entire assessment itself. We, thus, find merit in the assessee’s instant first additional ground to quash all these impugned assessments as non–est ones i…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

ITA 2709/DEL/2025[2014-15]Status: DisposedITAT Delhi04 Feb 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(b)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Central Circle-20, Room No. 269A, 2nd Floor, ARA Centre, Jhandewalan Extn., Delhi-110055. Vs. Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., Ground Floor, JMD Regent Plaza, MG Road, Gurgaon, Haryana-122001. PAN-AAH…

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2708/DEL/2025[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 4153 & 4008/DEL/2025 (ASSESSMENT YEAR: 2012-13 & 2018-19) DCIT, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, JMD Regent Room No. 269A, 2nd Floor, Vs. Plaza, MG Road, Gurgaon, ARA Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. PAN-AAHCS5999J APPELLANT RESPONDENT ITA Nos. 2708 to 2717/Del/2025 (ASSESSMENT YEAR: 2013-14 to 2022-23) Proform Interiors Pvt. Ltd., DCIT, Ground Floor, JMD Regent Central Circle-20, Room No. 269A, 2…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

ITA 1105/HYD/2025[2016-17]Status: DisposedITAT Hyderabad21 Jan 2026AY 2016-17
For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(1)Section 143(3)Section 153CSection 153D

…that the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. Anuj Bansal (2024) 165 taxmann.com 2 (Del) and the Hon'ble High Court of Allahabad in the cases of Pr. CIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 (All) and Pr. CIT Vs. Siddharth Gupta (2023) 450 ITR 534 (All), while approving the view taken by the Tribunal, has held that the approving authority is required to apply his independent mind to the material on record for "each assessment year" in respect of "each assessee" separately. Also, it was observed that in case approval was granted in a mechanical manner without application of mind by the Jt.…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1104/HYD/2025[2015-16]Status: DisposedITAT Hyderabad21 Jan 2026AY 2015-16

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…that the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. Anuj Bansal (2024) 165 taxmann.com 2 (Del) and the Hon'ble High Court of Allahabad in the cases of Pr. CIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 (All) and Pr. CIT Vs. Siddharth Gupta (2023) 450 ITR 534 (All), while approving the view taken by the Tribunal, has held that the approving authority is required to apply his independent mind to the material on record for "each assessment year" in respect of "each assessee" separately. Also, it was observed that in case approval Private Limited vs. ACIT was granted in a mechanical manner without appli…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1103/HYD/2025[2014-15]Status: DisposedITAT Hyderabad21 Jan 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…that the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. Anuj Bansal (2024) 165 taxmann.com 2 (Del) and the Hon'ble High Court of Allahabad in the cases of Pr. CIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 (All) and Pr. CIT Vs. Siddharth Gupta (2023) 450 ITR 534 (All), while approving the view taken by the Tribunal, has held that the approving authority is required to apply his independent mind to the material on record for "each assessment year" in respect of "each assessee" separately. Also, it was observed that in case approval Private Limited vs. ACIT was granted in a mechanical manner without appli…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1102/HYD/2025[2013-14]Status: DisposedITAT Hyderabad21 Jan 2026AY 2013-14

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…that the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. Anuj Bansal (2024) 165 taxmann.com 2 (Del) and the Hon'ble High Court of Allahabad in the cases of Pr. CIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 (All) and Pr. CIT Vs. Siddharth Gupta (2023) 450 ITR 534 (All), while approving the view taken by the Tribunal, has held that the approving authority is required to apply his independent mind to the material on record for "each assessment year" in respect of "each assessee" separately. Also, it was observed that in case approval Private Limited vs. ACIT was granted in a mechanical manner without appli…

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1101/HYD/2025[2012-13]Status: DisposedITAT Hyderabad21 Jan 2026AY 2012-13

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 153CSection 153D

…that the Hon'ble High Court of Delhi in the case of Pr. CIT Vs. Anuj Bansal (2024) 165 taxmann.com 2 (Del) and the Hon'ble High Court of Allahabad in the cases of Pr. CIT Vs. Sapna Gupta (2023) 147 taxmann.com 288 (All) and Pr. CIT Vs. Siddharth Gupta (2023) 450 ITR 534 (All), while approving the view taken by the Tribunal, has held that the approving authority is required to apply his independent mind to the material on record for "each assessment year" in respect of "each assessee" separately. Also, it was observed that in case approval Private Limited vs. ACIT was granted in a mechanical manner without appli…

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…resaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajjuddin & Co. 150 taxmann.com 146 (Orissa)/454 ITR 312 (Orissa) and aforesaid order of Hon'ble Allahabad High Court in the case of PCIT vs. Siddharth Gupta 147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra), Hon'ble Allahabad High Court…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…resaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajjuddin & Co. 150 taxmann.com 146 (Orissa)/454 ITR 312 (Orissa) and aforesaid order of Hon'ble Allahabad High Court in the case of PCIT vs. Siddharth Gupta 147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra), Hon'ble Allahabad High Court…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…resaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajjuddin & Co. 150 taxmann.com 146 (Orissa)/454 ITR 312 (Orissa) and aforesaid order of Hon'ble Allahabad High Court in the case of PCIT vs. Siddharth Gupta 147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra), Hon'ble Allahabad High Court…

HYDRISE FOODS PRIVATE LIMITED,UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, 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, 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…

SHRI KALPESH KANTILAL PATEL,AHMEDABAD vs. THE ACIT, CENTRAL CIRCLE- 2(4),, AHMEDABAD

ITA 486/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad28 Nov 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokar1. It(Ss)A No.46/Ahd/2018, Asst.Year - 2013-14 2. It(Ss)A No.52/Ahd/2018, Asst.Year - 2013-14 3. Ita No.486/Ahd/2018, Asst.Year - 2014-15 1. Kalpesh Kantialal Patel 1. The Acit बनाम/ C/O.M.S. Chhajed & Co. Central Circle-2(4) V/S. Ca, Kamal Shanti Ahmedabad Nr. Under Bridge Sardar Patel Colony Ahmedabad – 380 014 2. The Dcit, 2. Shri Kalpesh Kantial Patel Central Circle-2(4) 32, Ambica Society Ahmedabad Usmanpura Ahmedabad – 380 013 3. Shri Kalpesh Kantilal 3. The Acit Patel, Ahmedabad Central Circle-2(4) Ahmedabad "थायी लेखा सं./Pan: Aawpp 5054 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Mahesh Chhajed, A.R. Revenue By : Shri Alpesh Parmar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 01/09/2025 घोषणा की तारीख /Date Of Pronouncement: 28/11/2025 आदेश/O R D E R Per Sanjay Garg: The Captioned Cross Appeals By The Assessee & The Revenue For Assessment Year (Ay) 2013-14 (Cross-Appeals) & Another Appeal Preferred

For Appellant: Shri Mahesh Chhajed, A.RFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 132Section 143(2)Section 144Section 153ASection 153CSection 250

…Delhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 4. ACIT vs Serajjudin & Co., 454 ITR 312, Orissa High Court, which is affirmed by Hon’ble Supreme Court in SLP(C) Diary No(s). 44989/2023 dtd. 28.11.2023. 5. PCIT vs Siddharth Gupta, 450 ITR 534, Allahabad High Court. 6. CIT vs Shiv Kumar Nayyar, 8 NYPCTR 1064, Delhi High Court. 7. PCIT vs Anuj Bansal, 7 NYPCTR 1020, Delhi High Court. 8. PCIT Versus Sapna Gupta [2022 (12) TMI 887], (Allahabad HC) 9. DCIT Central vs Utility supply (P) Limited. [2025] 174 Taxmann.com 250 (Mumbai – Trib) 10. Maheshwari Coal Benefication & Infrastructur…

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

…Co. 150 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 73 taxmann.com 146 (Orissa)/454 ITR 312 (Orissa) and aforesaid order of Hon'ble Allahabad High Court in the case of PCIT vs. Siddharth Gupta 147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra), Hon'ble Allahabad High Court…

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

…Co. 150 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 73 taxmann.com 146 (Orissa)/454 ITR 312 (Orissa) and aforesaid order of Hon'ble Allahabad High Court in the case of PCIT vs. Siddharth Gupta 147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra), Hon'ble Allahabad High Court…

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

…Co. 150 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 73 taxmann.com 146 (Orissa)/454 ITR 312 (Orissa) and aforesaid order of Hon'ble Allahabad High Court in the case of PCIT vs. Siddharth Gupta 147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra), Hon'ble Allahabad High Court…

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