PCIT v. Sidharth Gupta

450 ITR 534High Court2023#626 most cited
157

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…oresaid 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…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…oresaid 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…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…oresaid 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…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…oresaid 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…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…oresaid 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…

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…oresaid 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…

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…oresaid 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…

Tara Health Foods Limited, Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 754/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…urt of Allahabad in the case of Principal Commissioner of Income-tax v. Sapna Gupta [2023] 147 taxmann.com 288 (Allahabad) 8. Judgement passed by the Hon'ble High Court of Allahabad in the case of Principal Commissioner of Income-tax Vs. Siddarth Gupta [2023] 450 ITR 534 (Allahabad) 9. Judgement passed by the Hon'ble High Court of Allahabad in the case of Principal Commissioner of Income-tax Vs. Subodh Agarwal [2023] 149 taxmann.com 373 10. Decision of ITAT Chandigarh Bench in ITA Nos. 140 to 145/CHD/2024 dated 17.01.2025 ITA No.1036/CHD/2013 & ITA 754/CHD/2017 A.Y.2010-11 9 10. The ld. CIT DR, on the other han…

Tara Health Foods Ltd., Malerkotla vs. DCIT, Ludhiana

In the result, ITA No.1036/CHD/2013 is partly allowed, whereas ITA No

ITA 1036/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh18 Jun 2025AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1036/Chd/2013 & Ita 754/Chd/2017 "नधा"रण वष" / Assessment Year: 2010-11 M/S Tara Health Foods Ltd., Vs The Dcit, Village Jitwal Kalan, Central Circle-1, Tehsil – Malerkotla. Ludhiana. "थायी लेखा सं./Pan No: Aacct3940R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca & Ms.Deepali Aggarwal,Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 09.04.2025 Date Of Pronouncement : 18.06.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ashwani Kumar, CA and Ms.Deepali Aggarwal,CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 133(6)Section 143(2)Section 143(3)Section 153ASection 271ASection 271D

…urt of Allahabad in the case of Principal Commissioner of Income-tax v. Sapna Gupta [2023] 147 taxmann.com 288 (Allahabad) 8. Judgement passed by the Hon'ble High Court of Allahabad in the case of Principal Commissioner of Income-tax Vs. Siddarth Gupta [2023] 450 ITR 534 (Allahabad) 9. Judgement passed by the Hon'ble High Court of Allahabad in the case of Principal Commissioner of Income-tax Vs. Subodh Agarwal [2023] 149 taxmann.com 373 10. Decision of ITAT Chandigarh Bench in ITA Nos. 140 to 145/CHD/2024 dated 17.01.2025 ITA No.1036/CHD/2013 & ITA 754/CHD/2017 A.Y.2010-11 9 10. The ld. CIT DR, on the other han…

Tish Consultants Pvt Ltd, Delhi vs. DCIT, Central Circle-2, Noida

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

ITA 2311/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jun 2025AY 2018-19

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

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127Section 132(1)Section 144Section 153ASection 153D

…dictional High Court decision for the assessee and would be binding on all the subordinate authorities. Accordingly, the assessee placed reliance on the decision of Hon‟ble Jurisdictional Allahabad High Court in the case of PCIT vs Siddharth Gupta reported in 450 ITR 534 (All) in support of its contentions. The ITA Nos.2310 & 2311/Del/2025 Tish Consultants Pvt. Ltd assessee also pointed out that the Special Leave Petition (SLP) preferred by the revenue against this decision before the Hon‟ble Supreme Court has been dismissed by the Hon‟ble Supreme Court in Special Leave Petition (Civil) Diary No. 43280/2023 date…

Tish Consultants Pvt Ltd, Delhi vs. DCIT, Central Circle-2, Noida

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

ITA 2310/DEL/2025[2016-17]Status: DisposedITAT Delhi16 Jun 2025AY 2016-17

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

For Appellant: Dr. Kapil Goel, AdvFor Respondent: Shri Jitender Singh, CIT DR
Section 127Section 132(1)Section 144Section 153ASection 153D

…dictional High Court decision for the assessee and would be binding on all the subordinate authorities. Accordingly, the assessee placed reliance on the decision of Hon‟ble Jurisdictional Allahabad High Court in the case of PCIT vs Siddharth Gupta reported in 450 ITR 534 (All) in support of its contentions. The ITA Nos.2310 & 2311/Del/2025 Tish Consultants Pvt. Ltd assessee also pointed out that the Special Leave Petition (SLP) preferred by the revenue against this decision before the Hon‟ble Supreme Court has been dismissed by the Hon‟ble Supreme Court in Special Leave Petition (Civil) Diary No. 43280/2023 date…

Jss Buildcon Private Limited, Delhi vs. DCIT Central Circle-2, Noida

In the result, appeal of the assessee is allowed

ITA 4810/DEL/2024[2015-16]Status: DisposedITAT Delhi21 May 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…eby the legal issue in dispute has been decided in favour of the assessee. However, more particularly, ld. AR drew our attention towards the decisions viz. Hon’ble jurisdictional Allahabad High Court in the case of PCIT Central vs. Siddharth Gupta reported in 450 ITR 534, which was upheld by Hon’ble Supreme Court in SLP (Civil) Diary No.43280/2023 dated 09.08.2024, Hon’ble Delhi High Court decision in the case of PCIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 (Del) dated 15.05.2024 and ITAT Delhi Bench in M/s MilleniumVinimay (P) Ltd. vs. ACIT, ITA No.458/Del/2022 dated 31.5.2024 and submitted that by following t…

Jss Buildcon Private Limited, Delhi vs. DCIT, Central Circle-2, Noida

In the result, appeal of the assessee is allowed

ITA 4690/DEL/2024[2016-17]Status: DisposedITAT Delhi21 May 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…eby the legal issue in dispute has been decided in favour of the assessee. However, more particularly, ld. AR drew our attention towards the decisions viz. Hon’ble jurisdictional Allahabad High Court in the case of PCIT Central vs. Siddharth Gupta reported in 450 ITR 534, which was upheld by Hon’ble Supreme Court in SLP (Civil) Diary No.43280/2023 dated 09.08.2024, Hon’ble Delhi High Court decision in the case of PCIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 (Del) dated 15.05.2024 and ITAT Delhi Bench in M/s MilleniumVinimay (P) Ltd. vs. ACIT, ITA No.458/Del/2022 dated 31.5.2024 and submitted that by following t…

Manoj Kumar HUF, Greater Noida vs. DCIT, Central Circle, Noida

In the result, appeal of the assessee is allowed

ITA 354/DEL/2019[2012-13]Status: DisposedITAT Delhi21 May 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Chaudhary, Vs. Dcit, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (Pan :Adjpc6140K)

For Appellant: Shri Sandeep Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 132Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Manoj Kumar Chaudhary, vs. DCIT, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (PAN :ADJPC6140K) ITA No.354/DEL/2019 (Assessment Year: 2012-13) Manoj Kumar HUF, vs. DCIT, Central Circle, B – 30, Sector Gamma – 1, Surajpur, Noida. Greater Noida – 201 306 (U.P.). (PAN : AAHHM3816M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sandeep Jain, CA REVENUE BY : Shri Sunil Kumar Yadav, CIT DR Date of Hearing : 22.04.2025 Date of Order : 21…

Manoj Kumar Chaudhary, Noida vs. DCIT, Central Circle, Noida

In the result, appeal of the assessee is allowed

ITA 337/DEL/2019[2015-16]Status: DisposedITAT Delhi21 May 2025AY 2015-16

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmamanoj Kumar Chaudhary, Vs. Dcit, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (Pan :Adjpc6140K)

For Appellant: Shri Sandeep Jain, CAFor Respondent: Shri Sunil Kumar Yadav, CIT DR
Section 132Section 153ASection 153DSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Manoj Kumar Chaudhary, vs. DCIT, Central Circle, B – 30, Sector Gamma – 1, Noida. Greater Noida – 201 306 (U.P.). (PAN :ADJPC6140K) ITA No.354/DEL/2019 (Assessment Year: 2012-13) Manoj Kumar HUF, vs. DCIT, Central Circle, B – 30, Sector Gamma – 1, Surajpur, Noida. Greater Noida – 201 306 (U.P.). (PAN : AAHHM3816M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sandeep Jain, CA REVENUE BY : Shri Sunil Kumar Yadav, CIT DR Date of Hearing : 22.04.2025 Date of Order : 21…

Intelenet Global Services Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, appeal of the assessee is allowed

ITA 4810/DEL/2016[2009-10]Status: DisposedITAT Delhi05 Mar 2025AY 2009-10

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 250

…eby the legal issue in dispute has been decided in favour of the assessee. However, more particularly, ld. AR drew our attention towards the decisions viz. Hon’ble jurisdictional Allahabad High Court in the case of PCIT Central vs. Siddharth Gupta reported in 450 ITR 534, which was upheld by Hon’ble Supreme Court in SLP (Civil) Diary No.43280/2023 dated 09.08.2024, Hon’ble Delhi High Court decision in the case of PCIT vs. Shiv Kumar Nayyar in ITA No. 285/2024 (Del) dated 15.05.2024 and ITAT Delhi Bench in M/s MilleniumVinimay (P) Ltd. vs. ACIT, ITA No.458/Del/2022 dated 31.5.2024 and submitted that by following t…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…, 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. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 856/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

…, 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. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153DSection 2(22)(e)

…, 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. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…

Scott Edil Advance Research Laboratories and Education Limited, Chandigarh vs. Deputy Commissioner of Income Tax, Central Circle-1, Chandigarh

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

…lhi ITAT. 3. PCIT vs. Shreelekha Damani, 307 CTR 218, Bombay High Court. 103 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. 143. The Ld. DR on the other hand has relied upon the findings of the Ld. CIT(A) and has further submitted that the approval has been granted by the Addl. CIT after due application of mind. That moreover it…