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

2025 SCC OnLine DEL 3372Reported decision2025#6175 most cited

What is Pr. Commissioner of Income Tax, Central-1 v. Sneh Lata Sawhney authority for?

The exclusion provided under Explanation (ix) to Section 153B of the Income Tax Act applies only when a reference for exchange of information has been made as per Sections 90/90A of the Act. If such a request is not made in terms of a Double Taxation Avoidance Agreement (DTAA), the assessment may be barred by limitation.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2025.

Also referred to as

Pr. Commissioner of Income Tax v. Sneh Lata Sawhney · 2025 SCC OnLine DEL 3372 · Section 153B · Section 90 · Section 90A · exchange of information · DTAA · Indo-Swiss DTAA · limitation · assessment procedure · exclusion

Sections most often in play

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

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…

Amar Devi Family Welfare Trust, Jalandhar vs. ACIT, Central Circle- 17, New Delhi

ITA 5246/DEL/2018[2011-12]Status: DisposedITAT Delhi29 May 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pradip Dinodia, Adv. &For Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A', NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5245/Del/2018: Asstt. Year : 2010-11 ITA No. 5246/Del/2018 : Asstt. Year: 2011-12 ITA No. 8055/Del/2018 : Asstt. Year : 2012-13 Amar Devi Family Welfare Trust, F-73, Preet Vihar, New Delhi-110092 (APPELLANT) PAN No. AAATA4455B Vs ACIT, Central Circle-17, New Delhi (RESPONDENT) ITA No. 5811/Del/2017: Asstt. Year : 2013-14 ITA No. 5812/Del/2017 : Asstt. Year : 2014-15 ACIT, Central Circle-17, New Delhi (APPELLANT) PAN No. AAATA4455B Vs Amar Devi Family We…

Amar Devi Family Welfare Trust, Jalandhar vs. ACIT, Central Circle- 17, New Delhi

ITA 5245/DEL/2018[2010-11]Status: DisposedITAT Delhi29 May 2025AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pradip Dinodia, Adv. &For Respondent: Sh. Jitender Singh, CIT-DR
Section 1Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A', NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5245/Del/2018: Asstt. Year : 2010-11 ITA No. 5246/Del/2018 : Asstt. Year: 2011-12 ITA No. 8055/Del/2018 : Asstt. Year : 2012-13 Amar Devi Family Welfare Trust, F-73, Preet Vihar, New Delhi-110092 (APPELLANT) PAN No. AAATA4455B Vs ACIT, Central Circle-17, New Delhi (RESPONDENT) ITA No. 5811/Del/2017: Asstt. Year : 2013-14 ITA No. 5812/Del/2017 : Asstt. Year : 2014-15 ACIT, Central Circle-17, New Delhi (APPELLANT) PAN No. AAATA4455B Vs Amar Devi Family We…

ACIT, Central Circle-17, New Delhi vs. Amar Devi Family Welfare Trust, Jalandhar

ITA 5812/DEL/2017[2014-15]Status: DisposedITAT Delhi29 May 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pradip Dinodia, Adv. &For Respondent: Sh. Jitender Singh, CIT-DR
Section 1Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A', NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5245/Del/2018: Asstt. Year : 2010-11 ITA No. 5246/Del/2018 : Asstt. Year: 2011-12 ITA No. 8055/Del/2018 : Asstt. Year : 2012-13 Amar Devi Family Welfare Trust, F-73, Preet Vihar, New Delhi-110092 (APPELLANT) PAN No. AAATA4455B Vs ACIT, Central Circle-17, New Delhi (RESPONDENT) ITA No. 5811/Del/2017: Asstt. Year : 2013-14 ITA No. 5812/Del/2017 : Asstt. Year : 2014-15 ACIT, Central Circle-17, New Delhi (APPELLANT) PAN No. AAATA4455B Vs Amar Devi Family We…

ACIT, Central Circle-17, New Delhi vs. Metenare Global Ltd, New Delhi

ITA 5809/DEL/2017[2012-13]Status: DisposedITAT Delhi29 May 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 5245/Del/2018: Asstt. Year : 2010-11 Ita No. 5246/Del/2018 : Asstt. Year : 2011-12 Ita No. 8055/Del/2018 : Asstt. Year : 2012-13 Amar Devi Family Welfare Trust, Vs Acit, F-73, Preet Vihar, Central Circle-17, New Delhi-110092 New Delhi (Appellant) (Respondent) Pan No. Aaata4455B Ita No. 5811/Del/2017: Asstt. Year : 2013-14 Ita No. 5812/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Amar Devi Family Welfare Trust, 1St Floor, B-18, Model Town Road, Central Circle-17, New Delhi Jalandhar, Punjab-144005 (Appellant) (Respondent) Pan No. Aaata4455B Ita No. 5809/Del/2017: Asstt. Year : 2012-13 Ita No. 5810/Del/2017 : Asstt. Year : 2013-14 Acit, Vs M/S Metenere Global Ltd., Central Circle-17, 138-139, Ghazipur, New Delhi Delhi-110096 (Appellant) (Respondent) Pan No. Aaacg0722E Assessee By : Sh. Pradip Dinodia, Adv. & Sh. R. K. Kapoor, Ca Revenue By : Sh. Jitender Singh, Cit-Dr Date Of Hearing: 20.05.2025 Date Of Pronouncement: 29.05.2025

For Appellant: Sh. Pradip Dinodia, Adv. &For Respondent: Sh. Jitender Singh, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153ASection 153B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5245/Del/2018: Asstt. Year : 2010-11 ITA No. 5246/Del/2018 : Asstt. Year : 2011-12 ITA No. 8055/Del/2018 : Asstt. Year : 2012-13 Amar Devi Family Welfare Trust, Vs ACIT, F-73, Preet Vihar, Central Circle-17, New Delhi-110092 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAATA4455B ITA No. 5811/Del/2017: Asstt. Year : 2013-14 ITA No. 5812/Del/2017 : Asstt. Year : 2014-15 ACIT, Vs Amar Devi Family Welfare Trust, 1st Floor, B-18, Model Town Road, Central…

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…

Pr. Commissioner of Income Tax, Central-1 v. Sneh Lata Sawhney (2025 SCC OnLine DEL 3372) — Cited in 19 Judgments | BharatTax