Pr. CIT v. Anand Kr. Jain HUF

133 Taxmann.com 288High Court2021#1431 most cited

What is Pr. CIT v. Anand Kr. Jain HUF authority for?

The Assessing Officer must record satisfaction under section 153C before making additions in assessments that fall under that section. Failure to do so renders the assessments invalid.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Pr. CIT v. Anand Kr. Jain HUF · section 153C · satisfaction · condition precedent · assessment · search and seizure · incriminating material

Sections most often in play

Section 143(3)Section 132Section 147Section 69ASection 131(1A)Section 132(4)Section 153CSection 69C

Issues it is cited on

section 158b(b)section 158bb(1)section 153(a)accumulated profitssection 158bbsection 2(22)retracted statementdeemed dividendsection 2(22)(e)section 158bsection 153a(1)entry operator

Judgments citing Pr. CIT v. Anand Kr. Jain HUF

Sameer Mutreja, Gurgaon vs. JCIT(OSD), New Delhi

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

ITA 5104/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Apr 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sameer Mutreja, Gurgaon vs. JCIT(OSD), New Delhi

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

ITA 5103/DEL/2025[2019-20]Status: DisposedITAT Delhi02 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sameer Mutreja, Gurgaon vs. JCIT(OSD), New Delhi

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

ITA 5102/DEL/2025[2018-19]Status: DisposedITAT Delhi02 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sameer Mutreja, Gurgaon vs. JCIT(OSD), New Delhi

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

ITA 5101/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sameer Mutreja, Gurgaon vs. JCIT(OSD), New Delhi

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

ITA 5100/DEL/2025[2016-17]Status: DisposedITAT Delhi02 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sameer Mutreja, Gurgaon vs. JCIT (OSD), New Delhi

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

ITA 5099/DEL/2025[2015-16]Status: DisposedITAT Delhi02 Apr 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sameer Mutreja, Gurgaon vs. JCIT (OSD), New Delhi

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

ITA 5098/DEL/2025[2014-15]Status: DisposedITAT Delhi02 Apr 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sachin Mutreja, Gurgoan vs. Joint Commissioner of Income Tax (OSD), Delhi

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

ITA 4957/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Apr 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sachin Mutreja, Gurgoan vs. Joint Commissioner of Income Tax (OSD), New Delhi

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

ITA 4956/DEL/2025[2019-20]Status: DisposedITAT Delhi02 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sachin Mutreja, Haryana vs. JCIT (OSD), Delhi

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

ITA 4955/DEL/2025[2018-19]Status: DisposedITAT Delhi02 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sachin Mutreja, Gurgoan vs. Joint Commissioner of Income Tax (OSD), New Delhi

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

ITA 4954/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sachin Mutreja, Gurgoan vs. Joint Commissioner of Income Tax, New Delhi

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

ITA 4953/DEL/2025[2016-17]Status: DisposedITAT Delhi02 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sachin Mutreja, Gurgoan vs. Joint Commissioner of Income Tax, New Delhi

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

ITA 4952/DEL/2025[2015-16]Status: DisposedITAT Delhi02 Apr 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sachin Mutreja, Haryana vs. JCIT(OSD), Delhi

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

ITA 4951/DEL/2025[2014-15]Status: DisposedITAT Delhi02 Apr 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

Sh. Mayank Chaurasia, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-27, New Delhi, Delhi

ITA 3475/DEL/2025[2016-17]Status: DisposedITAT Delhi01 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Sh. Vijay Anand Chaurasia, Vs. Dcit, 575, 1St Floor, Double Central Circle-27, Storey, New Rajinder New Delhi Nagar, New Delhi Pan: Ajypc4260D (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Rajiv Chaurasia, Vs. Dcit, 575, 1St Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi Pan: Afvpc0105J (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Navneet Chaurasia, Vs. Dcit, 575, 1St Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi Pan: Aaepc7666E (Appellant) (Respondent) With Assessment Year: 2016-17

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sh. Vijay Anand Chaurasia, Vs. DCIT, 575, 1st Floor, Double Central Circle-27, Storey, New Rajinder New Delhi Nagar, New Delhi PAN: AJYPC4260D (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Rajiv Chaurasia, Vs. DCIT, 575, 1st Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi PAN: AFVPC0105J (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Navneet Chaurasia, Vs. DCIT, 575, 1st Floor…

Sh. Navneet Chaurasia, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 27, New Delhi, Delhi

ITA 3474/DEL/2025[2016-17]Status: DisposedITAT Delhi01 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Sh. Vijay Anand Chaurasia, Vs. Dcit, 575, 1St Floor, Double Central Circle-27, Storey, New Rajinder New Delhi Nagar, New Delhi Pan: Ajypc4260D (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Rajiv Chaurasia, Vs. Dcit, 575, 1St Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi Pan: Afvpc0105J (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Navneet Chaurasia, Vs. Dcit, 575, 1St Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi Pan: Aaepc7666E (Appellant) (Respondent) With Assessment Year: 2016-17

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sh. Vijay Anand Chaurasia, Vs. DCIT, 575, 1st Floor, Double Central Circle-27, Storey, New Rajinder New Delhi Nagar, New Delhi PAN: AJYPC4260D (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Rajiv Chaurasia, Vs. DCIT, 575, 1st Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi PAN: AFVPC0105J (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Navneet Chaurasia, Vs. DCIT, 575, 1st Floor…

Sh. Rajiv Chaurasia, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 27, New Delhi, Delhi

ITA 3473/DEL/2025[2016-17]Status: DisposedITAT Delhi01 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Sh. Vijay Anand Chaurasia, Vs. Dcit, 575, 1St Floor, Double Central Circle-27, Storey, New Rajinder New Delhi Nagar, New Delhi Pan: Ajypc4260D (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Rajiv Chaurasia, Vs. Dcit, 575, 1St Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi Pan: Afvpc0105J (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Navneet Chaurasia, Vs. Dcit, 575, 1St Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi Pan: Aaepc7666E (Appellant) (Respondent) With Assessment Year: 2016-17

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sh. Vijay Anand Chaurasia, Vs. DCIT, 575, 1st Floor, Double Central Circle-27, Storey, New Rajinder New Delhi Nagar, New Delhi PAN: AJYPC4260D (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Rajiv Chaurasia, Vs. DCIT, 575, 1st Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi PAN: AFVPC0105J (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Navneet Chaurasia, Vs. DCIT, 575, 1st Floor…

Sh. Vijay Anand Chaurasia, Delhi vs. Deputy Commissioner of Income Tax, Central Circle - 27, New Delhi, Delhi

ITA 3472/DEL/2025[2016-17]Status: DisposedITAT Delhi01 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Sh. Vijay Anand Chaurasia, Vs. Dcit, 575, 1St Floor, Double Central Circle-27, Storey, New Rajinder New Delhi Nagar, New Delhi Pan: Ajypc4260D (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Rajiv Chaurasia, Vs. Dcit, 575, 1St Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi Pan: Afvpc0105J (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Navneet Chaurasia, Vs. Dcit, 575, 1St Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi Pan: Aaepc7666E (Appellant) (Respondent) With Assessment Year: 2016-17

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sh. Vijay Anand Chaurasia, Vs. DCIT, 575, 1st Floor, Double Central Circle-27, Storey, New Rajinder New Delhi Nagar, New Delhi PAN: AJYPC4260D (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Rajiv Chaurasia, Vs. DCIT, 575, 1st Floor, Central Circle-27, Double Storey, New Delhi New Rajinder Nagar, New Delhi PAN: AFVPC0105J (Appellant) (Respondent) With Assessment Year: 2016-17 Sh. Navneet Chaurasia, Vs. DCIT, 575, 1st Floor…

Assistant Commissioner of Income Tax, Central Circle-2, Rajahmundry vs. L V Beach City Property Promoters, Vijayawada

In the result, appeal of the revenue is dismissed

ITA 254/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 254/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Asst. Cit – Central Circle – 2 V. L.V. Beach City Property Promoters 40-25-19/A, Balaji Towers 5Th Floor, Shiva Towers Kogantivari Street, Patamatalanka Danavaipeta, Rajahmundry-533103 Vijayawada – 520010 Andhra Pradesh Andhra Pradesh [Pan: Aacfl5214D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 3/Viz/2024 [आयकअपीलसं. से उत्पन्न / Arising Out Of I.T.A. No.254/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19)] L.V. Beach City Property Promoters V. Asst. Cit – Central Circle – 2 40-25-19/A, Balaji Towers 5Th Floor, Shiva Towers Kogantivari Street, Patamatalanka Danavaipeta, Rajahmundry-533103 Vijayawada – 520010 Andhra Pradesh Andhra Pradesh [Pan: Aacfl5214D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented By : Shri M.V. Prasad, Ar राजस्व का प्रतततितित्व / Department Represented By : Dr. Satyasai Rath, Cit(Dr)

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आरएल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखासदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 254/VIZ/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Asst. CIT – Central Circle – 2 v. L.V. Beach City Property Promoters 40-25-19/A, Balaji Towers 5th Floor, Shiva Towers Kogantivari Street, Patamatalanka Danavaipeta, Rajahmundry-533103 Vijayawada – 520010 Andhra Pradesh Andhra Pradesh…

Micro Ankur Developers, Mumbai vs. DCIT - CC - 3(4), Mumbai

In the result, the appeals of the assessee for AYs 2010-11, 2011-12 & 2012-

ITA 1050/MUM/2019[2014-15]Status: DisposedITAT Mumbai02 Sept 2022AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकरअपीलसं/ I.T.A. No.1046/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/ I.T.A. No.1047/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.1048/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.1049/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) & आयकरअपीलसं/ I.T.A. No.1050/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Micro Ankur Developers बिधम/ Dcit-Cc, 3(4) C/O Rajendra & Associates 19Th Floor, Air India Vs. 317, Prasad Chamber, Opera Building, Nariman Point, Mumbai-400021. House, Charni Road, Mumbai-400004. स्थधयीलेखधसं./जीआइआरसं./Pan/Gir No. : Aanfm4634P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent)

For Appellant: Shri Bharat KumarFor Respondent: Dr. Mahesh Akhade (DR)
Section 132(4)Section 139Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI GAGAN GOYAL, AM आयकरअपीलसं/ I.T.A. No.1046/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2010-11) & आयकरअपीलसं/ I.T.A. No.1047/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2011-12) & आयकरअपीलसं/ I.T.A. No.1048/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13) & आयकरअपीलसं/ I.T.A. No.1049/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2013-14) & आयकरअपीलसं/ I.T.A. No.1050/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15) Micro Ankur Developers बिधम/ DCIT-CC, 3(4) C/o Rajendra & Associates 19th Floor, Air India Vs. 317, Prasad Chamb…