PCIT v. Weilburger Coatings (India) (P.) Ltd.

155 Taxmann.com 580High Court2023#3772 most cited

What is PCIT v. Weilburger Coatings (India) (P.) Ltd. authority for?

Assessing officers cannot introduce issues for inquiry that were not part of the original limited scrutiny, without adhering to mandatory procedural requirements.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Weilburger Coatings (India) · limited scrutiny · beyond scope of scrutiny · section 143(3) · section 143(2) · Assessing Officer jurisdiction · CBDT instruction · scrutiny assessment

Sections most often in play

Section 143(3)Section 143(2)Section 142(1)Section 1961Section 250Section 68Section 69ASection 115BBE

Issues it is cited on

carry forward of lossessection 119(2)(a)section 144alimited scrutinycomplete scrutinysection 57(iii)section 119(2)section 57scrutiny assessmentprincipal commissioner of income-taxsection 119escapement of income

Judgments citing PCIT v. Weilburger Coatings (India) (P.) Ltd.

Krishna Constructions, Nirmal vs. Income Tax Officer, Ward-1, Nirmal

In the result, appeal of the Assessee is allowed

ITA 1330/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 Apr 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, Nirmal. Telangana. Ward-1, Vs. Pin – 504 106. Nirmal – 504 106. Pan Aapfk1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue By : Dr. Sachin Kumar,Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri D Prabhakar Reddy, AdvocateFor Respondent: Dr. Sachin Kumar,Sr. AR
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, NIRMAL. Telangana. Ward-1, vs. PIN – 504 106. NIRMAL – 504 106. PAN AAPFK1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue by : Dr. Sachin Kumar,Sr. AR सुनवाई की तारीख/Date of hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/ORDER PER V…

Faizan Ahmad, Dehradun vs. Pr.CIT, Dehradun

Appeal is allowed

ITA 821/DEL/2021[2015-16]Status: DisposedITAT Delhi11 Feb 2026AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 821/Del/2021 : Asstt. Year: 2015-16 Faizan Ahmad, Vs Pcit, Verendra Kalra & Co., Cas, Dehradun-248001 75/7, Rajpur Road, Dehradun-248001 (Appellant) (Respondent) Pan No. Acbpa6844R Assessee By : Ms. Ruchika Rana, Adv. Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2015-16 Arises Against The Pcit, Dehradun’S Din & Order No. Itba/Rev/F/Rev5/2020-21/1031618340(1) Dated 19.03.2021, In Proceedings U/S 263 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Ruchika Rana, AdvFor Respondent: Ms. Monika Singh, CIT-DR
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 821/Del/2021 : Asstt. Year: 2015-16 Faizan Ahmad, Vs PCIT, Verendra Kalra & Co., CAs, Dehradun-248001 75/7, Rajpur Road, Dehradun-248001 (APPELLANT) (RESPONDENT) PAN No. ACBPA6844R Assessee by : Ms. Ruchika Rana, Adv. Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 11.02.2026 Date of Pronouncement: 11.02.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2015-16 arises against the PCIT, Dehradun’s DIN…

Ladderup Finance Limited, Mumbai vs. Circle 14(1)(1), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 7404/MUM/2025[2015-16]Status: DisposedITAT Mumbai27 Jan 2026AY 2015-16

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokarladderup Finance Circle 14(1)(1), Limited Mumbai 1St Floor Hallmark Vs. Aayakar Bhavan, Business Plaza, Mumbai-400 020 Gurunanak Hospital Road, Bandra (East), Mumbai- 400051 Pan/Gir No. Aaacl0882G (Applicant) (Respondent) Assessee By Shri Rushabh Mehta Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 20.01.2026 Date Of Pronouncement 27.01.2026

Section 10(34)Section 10(38)Section 111ASection 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Ladderup Finance Circle 14(1)(1), Limited Mumbai 1st Floor Hallmark Vs. Aayakar Bhavan, Business Plaza, Mumbai-400 020 Gurunanak Hospital Road, Bandra (East), Mumbai- 400051 PAN/GIR No. AAACL0882G (Applicant) (Respondent) Assessee by Shri Rushabh Mehta Revenue by Shri Surendra Mohan, SR. DR Date of Hearing 20.01.2026 Date of Pronouncement 27.01.2026 आदेश / ORDER PER MAKARAND VASANT MAHADEOKAR, AM: This appeal by the assessee is directed against the order dated 29.…

Aadarsh Surana, Chennai vs. Deputy Commissioner of Income Tax, Corporate Circle 1(1), Chennai

In the result, the appeal of the assessee is allowed

ITA 1840/CHNY/2025[2017-18]Status: DisposedITAT Chennai15 Dec 2025AY 2017-18
For Appellant: Shri. R.Venkata Raman, C.AFor Respondent: Shri. Shiva Srinivas, CIT
Section 142(1)Section 143(2)Section 143(3)Section 250Section 47Section 68

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1840/Chny/2025 निर्धारण वर्ष / Assessment Year: 2017-18 Aadarsh Surana, 42, Rajendra Prasad Road, Chrompet, Chennai - 600 044. [PAN: AAFPA-6450-M] (अपीलार्थी/Appellant) vs. DCIT, Corporate Circle -1(1), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant by : Shri. R.Venkata Raman, C.A. प्रत्यर्थी की ओर से…

Anmol Himanshu Patel Legal Heir of Late Himanshu Raojibhai Patel, Vadodara vs. The ITO, Ward-1(1)(4) Now Present Jurisdiction the Dy.CIT, Circle-1(1)(1), Vadodara

In the result, the appeal of the assessee stands allowed

ITA 1479/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Dec 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1479/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Anmol Himanshu Patel The Ito बनाम/ (Legal Heir Of Late Himanshu Ward-1(1)(4) V/S. Raojibhai Patel) Now Present Jurisdiction Bs/B-7, Indraprasth Complex The Dy.Cit, Circle-1(1)(1) Nr. Inox Race Course Circle Vadodara – 390 007 Vadodara – 390 007 "थायी लेखा सं./Pan: Acqpp 6460 P (अपीलाथ'/ Appellant) (!( यथ'/ Respondent) Assessee By : Shri Biren Shah, Ar Revenue By : Shri B.P. Srivastava, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 18/09/2025 घोषणा की तारीख /Date Of Pronouncement: 09/12/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 10/06/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2015-2016. 2. The Assessee, In This Appeal, Has Raised The Following Grounds Of Appeal: Anmol Himanshu Patel (Legal Heir Of Late Himanshu Raojibhai Patel) Vs. Dcit Asst.Year 2015-16. “1. In Law & In The Facts & Circumstances Of The Case Of The Appellant, The Order Passed By The Cit(A) U/S 250 Of The Act Is Bad In Law & Deserves To Be Quashed.

For Appellant: Shri Biren Shah, ARFor Respondent: Shri B.P. Srivastava, Sr.DR
Section 2(22)(e)Section 250

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं /ITA No.1479/Ahd/2025 िनधा"रण वष" /Assessment Year : 2015-16 Anmol Himanshu Patel The ITO बनाम/ (Legal Heir of Late Himanshu Ward-1(1)(4) v/s. Raojibhai Patel) Now Present Jurisdiction Bs/B-7, Indraprasth Complex The Dy.CIT, Circle-1(1)(1) Nr. Inox Race Course Circle Vadodara – 390 007 Vadodara – 390 007 "थायी लेखा सं./PAN: ACQPP 6460 P…

M/S Nihal Projects, Kachchh vs. ITO Ward 2, Gandhidham

In the result, the appeal of the assessee is

ITA 929/RJT/2024[2017-18]Status: DisposedITAT Rajkot27 Oct 2025AY 2017-18
Section 115BSection 142(1)Section 143Section 143(2)Section 2(24)(x)Section 234ASection 274Section 43BSection 68

…I.T.A Nos. 929/Rjt/2024 A.Y. 2017-18 M/s. Nihal Projects (1). That, the Ld. CIT(A) has wrongly confirmed the disallowance of the outstanding service tax liability of Rs. 77,29,459/- u/s 43B of the I.T. Act, 1961. (2). That, the Ld. CIT(A) has wrongly confirmed the addition of Rs. 13,343/-u/s 2(24)(x) r.w.s. 36(1)(va) of the LT. Act, 1961. (3). That, the Ld. CIT(A) has wrongly confirmed the disallowance of interest on delayed payment of TDS amounting to Rs. 57,298/-. (4). That, the Ld. CIT(A) has wrongly confirmed the addition amounting to Rs. 25,35,850/- on account of difference in receipts as per books of accoun…

Vedic Foundation Private Limited, Delhi vs. Income Tax Officer, Ward 26(2), Delhi

Appeal is allowed

ITA 4975/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 4975/Del/2025 : Asstt. Year : 2017-18 Vedic Foundation Pvt. Ltd., Vs Income Tax Officer, 43-B, First Floor, Mig Flat, Ward-26(2), Pocket-B Dilshad Garden, New Delhi-110002 New Delhi-110095 (Appellant) (Respondent) Pan No. Aaaci8590C Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.09.2025 Date Of Pronouncement: 23.09.2025 Order This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Addl./Jcit(A), Panchkula’S Din & Order No. Itba/Apl/S/250/2025-26/1077029340(1) Dated 13.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(2)Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4975/Del/2025 : Asstt. Year : 2017-18 Vedic Foundation Pvt. Ltd., Vs Income Tax Officer, 43-B, First Floor, MIG Flat, Ward-26(2), Pocket-B Dilshad Garden, New Delhi-110002 New Delhi-110095 (APPELLANT) (RESPONDENT) PAN No. AAACI8590C Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.09.2025 Date of Pronouncement: 23.09.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the Addl./JCIT(A), Panchkula’s DIN & order No. ITBA/APL/S/250/2025-26/…

Devendra Kumar, Bijnor vs. ITO Ward (3)(5), Najibabad

Appeal is allowed

ITA 4778/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 4778/Del/2025 : Asstt. Year : 2017-18 Devendra Kumar, Vs Income Tax Officer, Village Sarkara Chakrajmal, Ward-(3)(5), Dhampur, Bijnor, U.P.-246761 Income Tax Officer, Najibabad, U.P.-246731 (Appellant) (Respondent) Pan No. Bpppk0759H Assessee By: Sh. Pankaj Goel, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Addl./Jcit(A)-1, Ahmedabad’S Din & Order No.Itba/Apl/S/250/2024-25/1069778857(1) Dated 18.10.2024, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Pankaj Goel, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(2)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4778/Del/2025 : Asstt. Year : 2017-18 Devendra Kumar, Vs Income Tax Officer, Village Sarkara Chakrajmal, Ward-(3)(5), Dhampur, Bijnor, U.P.-246761 Income Tax Officer, Najibabad, U.P.-246731 (APPELLANT) (RESPONDENT) PAN No. BPPPK0759H Assessee by: Sh. Pankaj Goel, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the Addl./JCIT(A)-1, Ahmedabad’s DIN & order No.ITBA…

Babita Sharma, Sonipat vs. Income Tax Officer, Ward-1, Sonipat

Appeal is allowed

ITA 4409/DEL/2025[2015-16]Status: DisposedITAT Delhi25 Aug 2025AY 2015-16

Bench: Sh. Satbeer Singh Godaraita No. 4409/Del/2025 : Asstt. Year : 2015-16 Babita Sharma, Vs Income Tax Officer, 582, Mission Road, Ward-1, Sonepat, Haryana-131001 Sonepat, Haryana-131001 (Appellant) (Respondent) Pan No. Cqeps0819R Assessee By: Sh. S. K. Jain, Adv. & Sh. Subodh Jain, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 25.08.2025 Date Of Pronouncement: 25.08.2025 Order This Assessee’S Appeal For Assessment Year 2015-16, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074303204(1) Dated 10.03.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. S. K. Jain, Adv. &For Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(2)Section 143(3)Section 147Section 48Section 54FSection 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4409/Del/2025 : Asstt. Year : 2015-16 Babita Sharma, Vs Income Tax Officer, 582, Mission Road, Ward-1, Sonepat, Haryana-131001 Sonepat, Haryana-131001 (APPELLANT) (RESPONDENT) PAN No. CQEPS0819R Assessee by: Sh. S. K. Jain, Adv. & Sh. Subodh Jain, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 25.08.2025 Date of Pronouncement: 25.08.2025 ORDER This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/10…

Shri Gaushala Baba Phulu Sadh, Jind, Haryana vs. ITO Ward-1, Jind, Haryana

Appeal is allowed

ITA 4320/DEL/2025[2016-17]Status: DisposedITAT Delhi25 Aug 2025AY 2016-17

Bench: Sh. Satbeer Singh Godaraita No. 4320/Del/2025 : Asstt. Year : 2016-17 Sh. Gaushala Baba Phulu Sadh, Vs Income Tax Officer, Uchana Khurd, Jind, Ward-1, Haryana-126102 Jind, Haryana-126102 (Appellant) (Respondent) Pan No. Aagts5155E Assessee By: Sh. Ashok Kumar Goyal, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 25.08.2025 Date Of Pronouncement: 25.08.2025 Order This Assessee’S Appeal For Assessment Year 2016-17, Arises Against The Addl./Jcit(A)-3, Mumbai’S Din & Order No. Itba/Apl/S/250/2025-26/1075626735(1) Dated 15.04.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ashok Kumar Goyal, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 143(2)Section 143(3)Section 40A(3)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4320/Del/2025 : Asstt. Year : 2016-17 Sh. Gaushala Baba Phulu Sadh, Vs Income Tax Officer, Uchana Khurd, Jind, Ward-1, Haryana-126102 Jind, Haryana-126102 (APPELLANT) (RESPONDENT) PAN No. AAGTS5155E Assessee by: Sh. Ashok Kumar Goyal, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 25.08.2025 Date of Pronouncement: 25.08.2025 ORDER This assessee’s appeal for Assessment Year 2016-17, arises against the Addl./JCIT(A)-3, Mumbai’s DIN & order No. ITBA/APL/S/250/2025-26/1075626735(1)…

Sagarlaxmi Agriseeds Private Limited, Ahmedabad vs. The ACIT, Circle-4(1)(1), Ahmedabad

In the result, appeal of the assessee stands allowed

ITA 1918/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad05 Aug 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Narendra Prasad Sinhaassessment Year : 2017-18 Sagarlaxmi Agriseeds Pvt Ltd Acit, Cir.4(1)(1) 206, Ashwamegh Avenue Vs Ahmedabad. Opp: Mithakhali Garden Navrangpura Ahmedabad. Pan : Aawcs 7561 F (Respondent) (Appellant) Assessee By : Shri Deepak R. Shah, Ar Revenue By : Shri Dharnidas V.S., Sr.Dr सुनवाई की तारीख/Date Of Hearing : 15/05/2025 घोषणा की तारीख /Date Of Pronouncement: 05/08/2025 आदेश/O R D E R

For Appellant: Shri Deepak R. Shah, ARFor Respondent: Shri Dharnidas V.S., Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 250Section 32

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ ‘C’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ] ] BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year : 2017-18 Sagarlaxmi Agriseeds Pvt Ltd ACIT, Cir.4(1)(1) 206, Ashwamegh Avenue Vs Ahmedabad. Opp: Mithakhali Garden Navrangpura Ahmedabad. PAN : AAWCS 7561 F (Respondent) (Appellant) Assessee by : Shri Deepak R. Shah, AR Revenue by : Shri Dharnidas V.S., Sr.DR सुनवाई की तारीख/Date of Hearing : 15/05/2025 घोषणा की तारीख /Date of Pronouncement: 05/08/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Membe…

Asst. Commissioner of Income Tax, Circle-9(1), Hyderabad vs. Vedula Venkata Ramana, Hyderabad

In the result, appeal filed by the Revenue is partly allowed

ITA 1555/HYD/2017[2014-15]Status: DisposedITAT Hyderabad25 Jul 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1555/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2014-15) Acit Vs. Shri Vedula Venkata Circle 9 (1) Ramana, Hyderabad Hyderabad Pan:Abhpv1213E (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 30/06/2025 & 18/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri Narender Kumar Naik, CIT (DR)

…ITA No 1555 of 2017 VedITA No 1555 of 2017 Vedula Venkata Ramana आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.1555/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2014-15) ACIT Vs. Shri Vedula Venkata Circle 9 (1) Ramana, Hyderabad Hyderabad PAN:ABHPV1213E (Appellant) (Respondent) राज" व "ारा/Revenue by:: Shri Narender Kumar Naik, CIT (DR) िनधा""रती "ारा/Assessee by: Shri P Murali Mohan Rao, CA सुनवाई की तारीख/Date of hearing: 30/06/2025 & 18/07/2025 घोषणा…

Bindu Kumar, Lucknow vs. ITO-1(1), Lucknow-New

In the result, the appeal of the assessee is allowed

ITA 304/LKW/2023[2017-18]Status: DisposedITAT Lucknow10 Jul 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT DR
Section 143(3)Section 250Section 44ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2017-18 Bindu Kumar, vs. ITO-1(1), Lucknow (New), Imiliha, Dhawan, Lucknow, U.P. Aaykar Bhawan, 5, Ashok Marg, 226019 Lucknow, U.P.-226001 PAN:AGTPK6157D (Appellant) (Respondent) Assessee by: Sh. P.K. Kapoor, C.A. Revenue by: Sh. Sanjeev Krishna Sharma, Addl CIT DR Date of hearing: 30.04.2025 Date of pronouncement: 10.07.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC under section 25…

Anil Kumar, Dilshad Garden vs. ITO, Ward 56(1), Delhi

Appeal is allowed

ITA 2436/DEL/2025[2016-17]Status: DisposedITAT Delhi08 Jul 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17 Vs. Income Tax Officer, Sh. Anil Kumar, Pkt P 33/A 5 Pkt P 33/A 5, Ward-56(1), Dilshad Garden, Delhi Delhi Pan: Arjpk9891K (Appellant) (Respondent) Assessee By Sh. Vivek Bansal, Adv. Department By Sh. Sudeep Dabas, Sr. Dr

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2016-17 Vs. Income Tax Officer, Sh. Anil Kumar, PKT P 33/A 5 PKT P 33/A 5, Ward-56(1), Dilshad Garden, Delhi Delhi PAN: ARJPK9891K (Appellant) (Respondent) Assessee by Sh. Vivek Bansal, Adv. Department by Sh. Sudeep Dabas, Sr. DR Date of hearing 08.07.2025 Date of pronouncement 08.07.2025 ORDER This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Bengaluru’s DIN and order no. ITBA/APL/S/250/2024- 25/107441348…

ACIT Circle 34(1), New Delhi vs. B.K. Sales Corporation, Mukherjee Nagar, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4034/DEL/2024[2015-16]Status: DisposedITAT Delhi27 Jun 2025AY 2015-16

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaacit, Vs. B. K. Sales Corporation, 804, 8Th Floor, E2 Block, Circle-34(1), New Delhi Civic Centre, New Delhi (Appellant) (Respondent) Pan: Aaafb4846K

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 36(1)(iii)Section 40A(2)(b)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ACIT, Vs. B. K. Sales Corporation, 804, 8th Floor, E2 Block, Circle-34(1), New Delhi Civic Centre, New Delhi (Appellant) (Respondent) PAN: AAAFB4846K Assessee by : Shri Ashwani Kumar, CA Shri Ankur Agarwal, CA Revenue by: Shri Ajay Kumar Arora, Sr. DR Date of Hearing 23/06/2025 Date of pronouncement 27/05/2025 O R D E R PER AMITABH SHUKLA, AM 1. This appeal by Revenue is directed against the order of National Faceless Appeal Centre (NFAC), Delhi [for short hereinafter ref…

Mr. Anil Jagannath Kedar, Solapur vs. Ward 1(2), Solapur

In the result, appeal of the assessee is partly allowed

ITA 567/PUN/2024[2017-18]Status: DisposedITAT Pune26 Jun 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.567/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Mr. Anil Jagannath Kedar, V The Income Tax Officer, At Post-Wasud, Sangola, S Ward-1(2), Solapur. Dist – Solapur – 413307. Maharashtra. Pan : Asvpk0584A Appellant/ Assessee Respondent / Revenue Assessee By Shri Piyush Bafna & Shri Aakash Parakh – Ar’S Revenue By Shri Rajesh Haladkar – Addl.Cit(Dr) Date Of Hearing 25/06/2025 Date Of Pronouncement 26/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-7, Kolkata Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Y.2017-18, Dated 24.01.2024 Emanating From The Assessment Order U/S.144 Of The Income Tax Act, 1961, Dated 19.12.2019. The Assessee Has Raised The Following Grounds Of Appeal : “Appeal

Section 144Section 250

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपी ठपुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.567/PUN/2024 िनधा"रण वष" / Assessment Year: 2017-18 Mr. Anil Jagannath Kedar, V The Income Tax Officer, At Post-Wasud, Sangola, s Ward-1(2), Solapur. Dist – Solapur – 413307. Maharashtra. PAN : ASVPK0584A Appellant/ Assessee Respondent / Revenue Assessee by Shri Piyush Bafna and Shri Aakash Parakh – AR’s Revenue by Shri Rajesh Haladkar – Addl.CIT(DR) Date of hearing 25/06/2025 Date of pronouncement…

Rama University Uttar Pradesh, Kanpur vs. The Assessment Unit, Delhi

Appeal is allowed

ITA 86/DEL/2025[2020-21]Status: DisposedITAT Delhi25 Jun 2025AY 2020-21

Bench: Sh. Satbeer Singh Godaraita No. 86/Del/2025 : Asstt. Year : 2020-21 Ram University Uttar Pradesh, Vs The Assessment Unit, 2Nd Floor, E-Ramp, 100, Rama City, G. T. Road, Mandhana, U.P.-209217 Jawaharlal Nehru Stadium, New Delhi-110003 (Appellant) (Respondent) Pan No. Aadtr0638L Assessee By: Sh. Ashutosh Thakur, Adv. & Sh. Ritesh Kumar Singh, Adv. Revenue By : Ms. Indu Bala Saini, Sr. Dr Date Of Hearing: 25.06.2025 Date Of Pronouncement: 25.06.2025 Order This Assessee’S Appeal For Assessment Year 2020-21, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1067473637(1) Dated 09.08.2024, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ashutosh Thakur, Adv. &For Respondent: Ms. Indu Bala Saini, Sr. DR
Section 143(2)Section 143(3)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 86/Del/2025 : Asstt. Year : 2020-21 Ram University Uttar Pradesh, Vs The Assessment Unit, 2nd Floor, E-Ramp, 100, Rama City, G. T. Road, Mandhana, U.P.-209217 Jawaharlal Nehru Stadium, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. AADTR0638L Assessee by: Sh. Ashutosh Thakur, Adv. & Sh. Ritesh Kumar Singh, Adv. Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 25.06.2025 Date of Pronouncement: 25.06.2025 ORDER This assessee’s appeal for Assessment Year 2020-21, arises against…

Suraksha Vihar Co Operative Group Housing Society Limited, Faridabad vs. ITO Ward 54(1), Delhi, Civic Centre, New Delhi

Appeal is allowed

ITA 1879/DEL/2025[2016-17]Status: DisposedITAT Delhi05 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17 Vs. Income Tax Officer, Suraksha Vihar Co-Operative Group Housing Society Limited, Ward-54(1), Suraksha Vihar Cghs, Plot No. Delhi Gh-14, Opp. Gayatri Apartment, Sector-45, Faridabad Pan :Aadas1622E (Appellant) (Respondent) Assessee By Sh. Dishant Sethi, Adv. Department By Sh. Akhilesh Kumar Yadav, Sr. Dr

Section 143(2)Section 143(3)Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2016-17 Vs. Income Tax Officer, Suraksha Vihar Co-operative Group Housing Society Limited, Ward-54(1), Suraksha Vihar CGHS, Plot No. Delhi GH-14, Opp. Gayatri Apartment, Sector-45, Faridabad PAN :AADAS1622E (Appellant) (Respondent) Assessee by Sh. Dishant Sethi, Adv. Department by Sh. Akhilesh Kumar Yadav, Sr. DR Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appea…

Income Tax Officer, Delhi vs. Gsp Power Systems Pvt. Ltd., Delhi

Accordingly, the appeal fails and is dismissed

ITA 1273/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jun 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2018-19 Vs. Gsp Power Systems Pvt. Ltd., Income Tax Officer, New Delhi 22, 3Rd Floor, Main Market, Moti Nagar, New Delhi Pan: Aaccg0581H (Appellant) (Respondent) With C.O. No.40/Del/2024 [Arising Out Of Ita No.1273/Del/2024] Assessment Year: 2018-19 Gsp Power Systems Pvt. Vs. Income Tax Officer, Ltd., Ward-10(1), 22, 3Rd Floor, Main Market, New Delhi Moti Nagar, New Delhi Pan: Aaccg0581H (Appellant) (Respondent) Assessee By Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Department By Ms. Suman Malik, Cit(Dr) Date Of Hearing 03.06.2025 Date Of Pronouncement 03.06.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.1273/Del/2024 & Assessee’S Cross Objection C.O. No. 40/Del/2024 For Assessment Year 2018- 19, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2023-24/1060727888(1), Dated 09.02.2024, Involving Proceedings Under Section 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case Files Perused. 2. We Notice At The Outset That The Assessee’S Cross Objection Herein C.O. No. 40/Del/2024 Goes To The Root Of The Matter Since Challenging Validity Of The Impugned Assessment Itself Framed By The Learned Assessing Authority On 31St May, 2021. This Is For The Precise Reason That The Assessee’S Case Was Taken Up For Scrutiny On The Twin Issues Of Non-Furnishing Of Quantitative Details & “Investments/Advances/Loans” Whereas It Ended Up In Adding An Amount Of Rs.12,59,97,711/- As Unexplained Cash Credits Under Section 68/69A Of The Act, Which Stands Deleted In The Lower Appellate Discussion. This Is What Leaves The Revenue & The Assessee Aggrieved Who Have Filed Their Instant Appeal & Cross Objection; Respectively.

Section 143(2)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vs. GSP Power Systems Pvt. Ltd., Income Tax Officer, New Delhi 22, 3rd Floor, Main Market, Moti Nagar, New Delhi PAN: AACCG0581H (Appellant) (Respondent) With C.O. No.40/Del/2024 [Arising out of ITA No.1273/Del/2024] Assessment Year: 2018-19 GSP Power Systems Pvt. Vs. Income Tax Officer, Ltd., Ward-10(1), 22, 3rd Floor, Main Market, New Delhi Moti Nagar, New Delhi PAN: AACCG0581H (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta,…

Kogod Basavaraju Jayachandra, Hassan vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore
Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1617and1618/Bang/2024 Assessment Years : 2015-16and 2017-18 Shri. Kogod Basavaraju Jayachandra, Vs. DCIT, 1 Gulagalale Estate, Bhage Post, Central Circle – 1(2), Sakaleshpura Taluk, Bangalore. Hassan Gulagalale Estate 573 214, Karnataka. PAN :AEWPJ 4330 E APPELLANT RESPONDENT Assessee by : Shri. Ramesh, CA Revenue by : Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore. Date of hearing : 14.05.2025 Date of Pronouncement : 26.05.2025 ORDER Per Laxmi Prasad…