Pr. Commissioner of Income Tax, Central-1 v. Sneh Lata Sawhney

2025 SCC OnLine DEL 3372Reported decision2025#7473 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 1961Section 142(2A)Section 143(3)Section 153ASection 153BSection 90Section 90ASection 132 of the Income Tax Act

Issues it is cited on

section 158besection 153(3)section 90aaudi alteram partemextension of limitationsection 142(2a)section 153bsection 90principal commissioner of income-taxsection 158bsection 158section 12

Judgments citing Pr. Commissioner of Income Tax, Central-1 v. Sneh Lata Sawhney

SANJAY JAIN,BHILWARA, RAJASTHAN vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 7, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 1384/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

…ITA Nos.1378 to 1384/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1378 to 1384/Del/2024 [Assessment Year : 2011-12 to 2017-18] Sanjay Jain, vs DCIT, Bhadada Bagh, Central Circle-7, Gulabpura Rural, Bhilwara, New Delhi Rajasthan-311021. PAN-AEEPJ5689J APPELLANT RESPONDENT Appellant by Shri Sanjay Agarwal, CA & Shri Sumaksh Mahajan, CA Respondent by Shri Mahesh Kumar, CIT Date of Hearing 01.07.2025 Date of Pronouncement 25.07.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 4713/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 4712/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 4255/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3058/DEL/2016[2011-12]Status: HeardITAT Delhi29 May 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3057/DEL/2016[2010-11]Status: HeardITAT Delhi29 May 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3056/DEL/2016[2009-10]Status: HeardITAT Delhi29 May 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3055/DEL/2016[2008-09]Status: HeardITAT Delhi29 May 2025AY 2008-09

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3054/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

ACIT, NEW DELHI vs. SMT. INDRANI SATHE, GURGAON

In the result, Appeal of the Assessee in ITA

ITA 3053/DEL/2016[2006-07]Status: HeardITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 2773/DEL/2016[2007-08]Status: HeardITAT Delhi29 May 2025AY 2007-08

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

SH. SUBHASH SATHE,GURGAON vs. ACIT, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 2772/DEL/2016[2006-07]Status: DisposedITAT Delhi29 May 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

ASHOK,DELHI vs. COMMISSION OF INCOME TAX (APPEALS), DELHI

In the result, Appeal of the Assessee in ITA

ITA 4255/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Feb 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…

CIT -15(2), NEW DELHI vs. LOGIX BUILDESTATE PVT. LTD, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 1380/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jan 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

…ITA Nos.1378 to 1384/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos.1378 to 1384/Del/2024 [Assessment Year : 2011-12 to 2017-18] Sanjay Jain, vs DCIT, Bhadada Bagh, Central Circle-7, Gulabpura Rural, Bhilwara, New Delhi Rajasthan-311021. PAN-AEEPJ5689J APPELLANT RESPONDENT Appellant by Shri Sanjay Agarwal, CA & Shri Sumaksh Mahajan, CA Respondent by Shri Mahesh Kumar, CIT Date of Hearing 01.07.2025 Date of Pronouncement 25.07.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed…

M/S. MALHOTRA CABLES PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, Appeal of the Assessee in ITA

ITA 4712/DEL/2013[2009-10]Status: DisposedITAT Delhi21 Jan 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 153BSection 90

…1ITA Nos. 2772/Del/2016 & ors ACIT Vs. Indrani Sathe & ors IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No. 2772/DEL/2016 (A.Y. 2006-07) (Quantum) ITA No. 2773/DEL/2016 (A.Y. 2007-08) (Quantum) ITA No. 4712/DEL/2016 (A.Y. 2006-07) (Penalty) ITA No. 4713/DEL/2016 (A.Y. 2007-08) (Penalty) Subhash Sathe Vs. ACITCentral Circle-06, Room A-108, Sushant Lok, No. 364, ARA Centre, Gurgaon, Jhandewalan Extension, PAN: AATPS0705M New Delhi Appellant Respondent ITA No. 3053/DEL/2016 (A.Y. 2006-07)(Quantu…