PCIT Vs. Sahara India Life Insurance Co. Ltd. (2021) 432 ITR 84 (Del.) and PCIT v. Gopal Kumar Goyal

153 Taxmann.com 534High Court2023#3072 most cited

What is PCIT Vs. Sahara India Life Insurance Co. Ltd. (2021) 432 ITR 84 (Del.) and PCIT v. Gopal Kumar Goyal authority for?

Penalty proceedings under section 271(1)(c) are vitiated if the Assessing Officer fails to specify the limb of the section under which the penalty is being levied in the show-cause notice.

38

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 Vs. Sahara India Life Insurance Co. Ltd. · PCIT v. Gopal Kumar Goyal · section 271(1)(c) · section 274 · penalty proceedings · show cause notice · vitiated penalty · concealment of income · inaccurate particulars

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 153ASection 250Section 147Section 148Section 270A

Issues it is cited on

section 270(a)immunity under section 270aarecord datesection 270a(8)section 270aasection 270a(6)section 270a(9)section 271(l)(c)penalty u/s 270asection 274beyond four yearsconcealment of income

Judgments citing PCIT Vs. Sahara India Life Insurance Co. Ltd. (2021) 432 ITR 84 (Del.) and PCIT v. Gopal Kumar Goyal

Unitech Residential Resorts Ltd., New Delhi vs. DCIT, Circle-27(1), New Delhi

ITA 4409/DEL/2019[2010-11]Status: DisposedITAT Delhi12 Feb 2026AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.4408/Del/2019 Assessment Years: 2013-14 M/s. Unitech reality Pvt. Vs. DCIT, Ltd., Circle-27(1), 6, Community Centre, Delhi Saket, New Delhi PAN: AAACR4290E (Appellant) (Respondent) With Assessment Years: 2010-11 M/s. Unitech Residential Vs. DCIT, Resorts Ltd., Circle-27(1), Basement, 6, Community Delhi Centre, Saket, Delhi PAN: AAACG2305H (Appellant) (Respondent) Assessee by Sh. D.C. Garg, CA Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of h…

Unitech Reality Pvt. Ltd., New Delhi vs. DCIT Circle-27(1), New Delhi

ITA 4408/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Feb 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.4408/Del/2019 Assessment Years: 2013-14 M/s. Unitech reality Pvt. Vs. DCIT, Ltd., Circle-27(1), 6, Community Centre, Delhi Saket, New Delhi PAN: AAACR4290E (Appellant) (Respondent) With Assessment Years: 2010-11 M/s. Unitech Residential Vs. DCIT, Resorts Ltd., Circle-27(1), Basement, 6, Community Delhi Centre, Saket, Delhi PAN: AAACG2305H (Appellant) (Respondent) Assessee by Sh. D.C. Garg, CA Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of h…

ITO Ward -18(1), New Delhi vs. Neminath Industries Pvt. Ltd., New Delhi

Appeal is dismissed

ITA 4494/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Feb 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra**

Section 271(1)(c)

…## **IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: 'F' NEW DELHI** ## **BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER** ITA No.4494/Del/2019 Assessment Year: 2013-14 | Income Tax Officer,<br>Ward-18(1), | | Vs. Neminath Industries Pvt. Ltd.,<br>I-G, 1st Floor, Bharat Nagar, | | |------------------------------------|--|---------------------------------------------------------------------|--| | New Delhi | | New Friends Colony,<br>New Delhi | | | PAN:<br>AAACR3132K | |…

Parveen Tayal, Faridabad Haryana vs. Deputy Commissioner of Income Tax Central Circle 2, Faridabad Haryana

Appeal is allowed

ITA 2073/DEL/2025[2016-17]Status: DisposedITAT Delhi20 Nov 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Deepesh Garg, AdvFor Respondent: Sh. Manish Gupta, Sr. DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2073/Del/2025 : Asstt. Year: 2016-17 Parveen Tayal, Vs DCIT, H. No. 246/G, 1st Floor, Sector-10, Central Circle-2, DLF, Faridabad, Faridabad, Haryana-121006 Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AGRPT5617P Assessee by : Sh. Deepesh Garg, Adv. Revenue by : Sh. Manish Gupta, Sr. DR Date of Hearing: 09.09.2025 Date of Pronouncement: 20.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arise…

Karnal Co-Op Sugar Mills Ltd, Karnal vs. ACIT Circle, Karnal

In the result, appeal of the assessee is allowed

ITA 6334/DEL/2019[2012-13]Status: DisposedITAT Delhi14 Oct 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwalआ.अ.सं/.I.T.A No.6334/Del/2019 िनधा"रणवष"/Assessment Year:2012-13 बनाम Karnal Co-Op Sugar Mills Ltd. Acit, Meerut Road, Karnal, Vs. Circle, Haryana. Ff, Ayakar Bhawan, Pan No.Aaffk9357F Sector-12, Karnal, Haryana. अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 271Section 271(1)(c)Section 274

…ITA No.6334/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6334/Del/2019 िनधा"रणवष"/Assessment Year:2012-13 बनाम KARNAL CO-OP SUGAR MILLS LTD. ACIT, Meerut Road, Karnal, Vs. Circle, Haryana. FF, Ayakar Bhawan, PAN No.AAFFK9357F Sector-12, Karnal, Haryana. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Vineya Goel, CA Revenue by Shri Om Prakash, Sr. DR सुनवाईक"तारीख/ Date of hearing: 09.10.2025 14.10.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M…

Kamuben Ramanlal Patel, Daman vs. Income Tax Officer, Daman

In the result, appeal of the assessee is allowed for statistical purposes

ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS.SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.913/SRT/2024 Assessment Year: 2012-13 (Hybrid hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman and Diu-396 210 Nani Daman, Daman and Diu- -396210 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACPPK1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant by Shri Hemant Suthar, CA राज"कीओरसे /Respondent by…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1923/DEL/2025[2017-18]Status: DisposedITAT Delhi12 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1921/DEL/2025[2016-17]Status: DisposedITAT Delhi12 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1920/DEL/2025[2015-16]Status: DisposedITAT Delhi12 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1919/DEL/2025[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Vinod Jindal, Faridabad, Haryana vs. DCIT, Central Circle-2, Faridabad, Haryana

In the result, appeals of the assessee are allowed

ITA 1918/DEL/2025[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2017-18 बनाम Shri Vinod Jindal, Dcit, H.No.1203A, Tower C-3, Vs. Central Circle-2, Srs Pearl Heights, Faridabad. Sector-87, Faridabad. Pan No.Aenpj1202Q अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 270ASection 271Section 271(1)(c)Section 274

…SHRI VINOD JINDAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.1918, 1919, 1920, 1921 & 1923/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 to 2017-18 बनाम SHRI VINOD JINDAL, DCIT, H.No.1203A, Tower C-3, Vs. Central Circle-2, SRS Pearl Heights, Faridabad. Sector-87, Faridabad. PAN No.AENPJ1202Q अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Deepesh Garg, Advocate Revenue by Shri Sahil Kumar Bansal, Sr. DR सुनवाईक"तारीख/ Date of hearing: 28.08.2025 12.09.2025 उ"ोषणाक"तारीख/Pronounc…

Arun Dwivedi, Delhi vs. ACIT, Circle-9(2), Delhi

In the result, appeal of the assessee is allowed

ITA 6123/DEL/2024[2014-15]Status: DisposedITAT Delhi22 Aug 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.6123/Del/2024 िनधा"रणवष"/Assessment Year:2014-15 बनाम Arun Dwivedi, Acit, B-12, Vivekanand Puri, Vs. Circle-9(2), Lucknow, Uttar Pradesh. Delhi. Pan No.Aalpd4998F अपीलाथ" Appellant ""यथ"/Respondent

Section 250Section 271Section 271(1)(c)Section 274

…ITA No.6123/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6123/Del/2024 िनधा"रणवष"/Assessment Year:2014-15 बनाम ARUN DWIVEDI, ACIT, B-12, Vivekanand Puri, Vs. Circle-9(2), Lucknow, Uttar Pradesh. Delhi. PAN No.AALPD4998F अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Kapil Sharma, Adv. & Shri Sushil Gaba, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 13.08.2025 22.08.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD…

Sanjeev Kumar, Bulandshahr vs. ACIT, Central Circle- 14, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 9328/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Aug 2025AY 2013-14

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman, Accoutant Member A.Yr. : 2013-14 Sanjeev Kumar, Vs. Acit, Cc-14, New Delhi 77-78, Rama Royal Residency, Milk Mohsangarh, Siyana Road, Bulandshahr, Uttar Pradesh-203001 (Pan: Abbpk0132H) (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Amisha Gupt, CIT(DR)
Section 139Section 153ASection 271(1)(c)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUTANT MEMBER A.YR. : 2013-14 SANJEEV KUMAR, VS. ACIT, CC-14, NEW DELHI 77-78, RAMA ROYAL RESIDENCY, MILK MOHSANGARH, SIYANA ROAD, BULANDSHAHR, UTTAR PRADESH-203001 (PAN: ABBPK0132H) (APPELLANT) (RESPONDENT) Appellant by : Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. & Sh. Saksham Agarwal, Adv. Respondent by : Ms. Amisha Gupt, CIT(DR) Date of hearing : 23.05.2025 Date of pronouncement : 22.08.2025 ORDER PER MAHAVIR SINGH, VP : The Assessee has filed the instant Appeal a…

DCIT, CC-01, New Delhi vs. Sahara India Commercial Corporation Ltd., Kolkata

In the result, the cross objection filed by the assessee in AY 2006-07 is allowed and the appeal filed by the Revenue in AY 2006-07 is dismissed

ITA 886/DEL/2022[2014-15]Status: DisposedITAT Delhi14 Aug 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Javed Akhtar, CIT DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.884/DEL/2022 (Assessment Year: 2010-11) ITA No.886/DEL/2022 (Assessment Year: 2014-15) ACIT, Central Circle 1, vs. M/s. Sahara India Commercial New Delhi. Corporation Limited, Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata – 700 071. (PAN : AADCS6118F) CO No.18/Del/2017 (in ITA No.6053 /DEL/2016) (Assessment Year: 2006-07) CO No.186/Del/2022 (in ITA No.884/DEL/2022) (Assessment Year: 2010-11) CO No.188/Del/2022 (in ITA No.885/DEL/2022) (Assessment Year:…

DCIT, CC-01, New Delhi vs. Sahara India Commercial Corporation Ltd., Kolkata

In the result, the cross objection filed by the assessee in AY 2006-07 is allowed and the appeal filed by the Revenue in AY 2006-07 is dismissed

ITA 885/DEL/2022[2013-14]Status: DisposedITAT Delhi14 Aug 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Javed Akhtar, CIT DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.884/DEL/2022 (Assessment Year: 2010-11) ITA No.886/DEL/2022 (Assessment Year: 2014-15) ACIT, Central Circle 1, vs. M/s. Sahara India Commercial New Delhi. Corporation Limited, Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata – 700 071. (PAN : AADCS6118F) CO No.18/Del/2017 (in ITA No.6053 /DEL/2016) (Assessment Year: 2006-07) CO No.186/Del/2022 (in ITA No.884/DEL/2022) (Assessment Year: 2010-11) CO No.188/Del/2022 (in ITA No.885/DEL/2022) (Assessment Year:…

DCIT, CC-01, New Delhi vs. Sahara India Commercial Corporation Ltd., Kolkata

In the result, the cross objection filed by the assessee in AY 2006-07 is allowed and the appeal filed by the Revenue in AY 2006-07 is dismissed

ITA 884/DEL/2022[2010-11]Status: DisposedITAT Delhi14 Aug 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Javed Akhtar, CIT DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.884/DEL/2022 (Assessment Year: 2010-11) ITA No.886/DEL/2022 (Assessment Year: 2014-15) ACIT, Central Circle 1, vs. M/s. Sahara India Commercial New Delhi. Corporation Limited, Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata – 700 071. (PAN : AADCS6118F) CO No.18/Del/2017 (in ITA No.6053 /DEL/2016) (Assessment Year: 2006-07) CO No.186/Del/2022 (in ITA No.884/DEL/2022) (Assessment Year: 2010-11) CO No.188/Del/2022 (in ITA No.885/DEL/2022) (Assessment Year:…

ACIT, New Delhi vs. M/S. Sahara India Commercial Corporation Ltd., Kolkata

In the result, the cross objection filed by the assessee in AY 2006-07 is allowed and the appeal filed by the Revenue in AY 2006-07 is dismissed

ITA 6053/DEL/2016[2006-07]Status: DisposedITAT Delhi14 Aug 2025AY 2006-07

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahman

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Javed Akhtar, CIT DR
Section 143(3)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.884/DEL/2022 (Assessment Year: 2010-11) ITA No.886/DEL/2022 (Assessment Year: 2014-15) ACIT, Central Circle 1, vs. M/s. Sahara India Commercial New Delhi. Corporation Limited, Sahara India Sadan, 2A, Shakespeare Sarani, Kolkata – 700 071. (PAN : AADCS6118F) CO No.18/Del/2017 (in ITA No.6053 /DEL/2016) (Assessment Year: 2006-07) CO No.186/Del/2022 (in ITA No.884/DEL/2022) (Assessment Year: 2010-11) CO No.188/Del/2022 (in ITA No.885/DEL/2022) (Assessment Year:…

Vijay Kumar Gupta, Delhi vs. ITO, Ward 61(4), Delhi

ITA 567/DEL/2025[2008-09]Status: DisposedITAT Delhi12 Aug 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.566 & 567/Del/2025 Assessment Years: 2007-08 & 2008-09 Sh. Vijay Kumar Gupta, Vs. Income Tax Officer, K-28, 3rd Floor, Sarita Vihar, Ward-61(1), New Delhi Delhi PAN: AAHPG8703D (Appellant) (Respondent) With ITA Nos.568 & 569/Del/2025 Assessment Years: 2007-08 & 2008-09 Sh. Anish Kumar Gupta, Vs. Income Tax Officer, K-28, 3rd Floor, Sarita Vihar, Ward-61(1), New Delhi Delhi PAN: AFAPG9859G (Appellant) (Respondent) Assessee by Sh. Anish Gupta, CA Depar…

Parveen Tayal, Faridabad Haryana vs. Deputy Commissioner of Income Tax Central Circle 2, Faridabad Haryana

In the result, the appeal filed by the assessee is allowed

ITA 2041/DEL/2025[2013-14]Status: DisposedITAT Delhi17 Jul 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmanparveen Tayal, Vs. Dcit, Central Circle 2, H.No.246/G/Ist Floor, Faridabad. Sector 10, Dlf, Faridabad – 121 006 (Haryana). (Pan : Agrpt5617P) (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate Shri Somil Aggarwal, Advocate Revenue By : Shri Mahesh Kumar, Cit Dr Date Of Hearing : 17.07.2024 Date Of Order : 17.07.2024 Order Per S.Rifaur Rahman,Am:

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Mahesh Kumar, CIT DR
Section 153ASection 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI. BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER Parveen Tayal, vs. DCIT, Central Circle 2, H.No.246/G/Ist Floor, Faridabad. Sector 10, DLF, Faridabad – 121 006 (Haryana). (PAN : AGRPT5617P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Aggarwal, Advocate REVENUE BY : Shri Mahesh Kumar, CIT DR Date of Hearing : 17.07.2024 Date of Order : 17.07.2024 ORDER PER S.RIFAUR RAHMAN,AM: 1. The assessee has filed appeal against the order of the Learned Commissioner of Income Tax…

The Ruby Mills Limited, Mumbai vs. DCIT, Circle - 8(3)(1), Mumbai

In the result, the substantial ground of appeal is allowed

ITA 3021/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jun 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) The Ruby Mills Limited Dcit, Circle – 8(3)(1), 11Th Floor, Ruby House A, J.K. Sawant Vs Aayakarbhawan,Mumbai-400020. Marg, Dadar West, Mumbai – 400028. [Pan No. Aaact0220G] Appellant / Assessee Respondent / Revenue

Section 254(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) The Ruby Mills Limited DCIT, Circle – 8(3)(1), 11th Floor, Ruby House A, J.K. Sawant Vs AayakarBhawan,Mumbai-400020. Marg, Dadar West, Mumbai – 400028. [PAN No. AAACT0220G] Appellant / Assessee Respondent / Revenue Assessee by Ms. Simran Dhawan & Ravi Ganatra Advocates Revenue by Shri Umashankar Prasad, CIT-DR Date of institution of appeal 30.04.2025 Date of hearing 26.06.2025 Date of pronouncement 30.06.2025 Order under section 254(1) of Income Tax A…