Principal Commissioner of Income-tax (Central) v. Dwarka Prasad Aggarwal

161 Taxmann.com 813Supreme Court of India2024#6550 most cited

What is Principal Commissioner of Income-tax (Central) v. Dwarka Prasad Aggarwal authority for?

Commercial transactions, such as intercorporate deposits that charge interest, are outside the ambit of Section 2(22)(e) of the Income Tax Act.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

PCIT v. Dwarka Prasad Aggarwal · section 2(22)(e) · intercorporate deposits · interest charged · commercial transactions · CBDT circular 19/2017

Sections most often in play

Section 132Section 148Section 143(2)Section 147Section 69ASection 69CSection 132(4)Section 133(6)

Issues it is cited on

shell companysource of sourcesection 246section 250(4)addition under section 68section 41principal commissioner of income-taxsection 65badmission of additional evidenceshare application moneydocuments seizedtangible material

Judgments citing Principal Commissioner of Income-tax (Central) v. Dwarka Prasad Aggarwal

Gurpreet Singh Dhillon, India vs. DCIT, Circle Int Tax 1(2)(2), Delhi

In the result, appeal of the assessee is allowed

ITA 3600/DEL/2025[2022-23]Status: DisposedITAT Delhi21 Jan 2026AY 2022-23

Bench: Shri Sudhir Pareek & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Gurpreet Singh Dhillon, Dcit, Kothi No. 2, Dear Baba Circle Int. Tax 1(2)(2), Jaimal Singh, Beas, Vs Civic Centre, Minto Road, Amritsar, New Delhi-110002. Punjab-143204 Pan- Afqpd5302R Assessee Revenue

Section 143(3)Section 23Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] Gurpreet Singh Dhillon, DCIT, Kothi No. 2, Dear Baba Circle INT. TAX 1(2)(2), Jaimal Singh, BEAS, Vs Civic Centre, Minto Road, Amritsar, New Delhi-110002. Punjab-143204 PAN- AFQPD5302R Assessee Revenue Assessee by Ms. Vandana Gopal Sharda, CA & Ms. Lavanya Bahl, Adv. Revenue by Sh. Surender Kumar Jatav, Sr. Dr Date of Hearing 06.11.2025 Date of Pronouncement 21.01.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee…

Dy. Commissioner of Income Tax, Noida vs. M/S. Ace Infracity Developers Pvrivate Ltd, Noida

In the result, appeal of the Revenue is dismissed

ITA 4104/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2022-23] Dcit Vs M/S. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. Ib, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. Pan-Aakca8693E Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 68Section 69A

…ITA No.4104/Del/2025 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year 2022-23] DCIT vs M/s. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. IB, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. PAN-AAKCA8693E APPELLANT RESPONDENT Revenue by Shri Mahesh Kumar, CIT DR Assessee by Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, ITP Date of Hearing 17.09.2025 Date of Pronouncement 28.11.2025 ORDER PER BENCH: The captioned appeal filed by the Revenue is arising from the or…

Dy. Commissioner of Income Tax, Noida vs. M/S Ace Mega Structure Private Limited, Noida

In the result, appeal of the assessee is allowed

ITA 4115/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…ITA Nos.4115 & 4067/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…

Dy. Commissioner of Income Tax, Noida vs. M/S Bright Buildtech Private Limited, Delhi

In the result, appeal of the Revenue is dismissed

ITA 4106/DEL/2025[2021-22]Status: DisposedITAT Delhi27 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2021-22] Dcit Vs M/S. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar & Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 Pan-Aaccb7981J Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 250Section 68

…ITA No.4106/Del/2025 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year 2021-22] DCIT vs M/s. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar and Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 PAN-AACCB7981J APPELLANT RESPONDENT Revenue by Shri Mahesh Kumar, CIT DR Assessee by Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, ITP Date of Hearing 17.09.2025 Date of 27.11.2025 Pronouncement ORDER PER MANISH AGARWAL, AM: The captioned appeal is fil…

Ace Mega Structures Private Limited, Uttar Pradesh vs. DCIT/ACIT Cen Cir, Noida

In the result, appeal of the assessee is allowed

ITA 4067/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…ITA Nos.4115 & 4067/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…

Dy. Commissioner of Income Tax, Noida vs. Star Landcraft Private Limited, Ghaziabad

In the result, appeal of the Revenue in ITA No

ITA 4117/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Dy. Commissioner of Income Tax, Noida vs. Star Landcraft Private Limited, Ghaziabad

In the result, appeal of the Revenue in ITA No

ITA 4116/DEL/2025[2020-21]Status: DisposedITAT Delhi26 Nov 2025AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Dy Commissioner of Income Tax, Noida vs. M/S Allure Developers Private Limited, Delhi

In the result, appeal of the Revenue in ITA No

ITA 4108/DEL/2025[2021-22]Status: DisposedITAT Delhi26 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noia vs. M/S Ajay Realcon Pvt. Ltd., Noida

In the result, appeal of the Revenue in ITA No

ITA 3560/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. M/S Allure Developers Pvt. Ltd, New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2025[2020]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. M/S Allure Developers Private Limited, Noida

In the result, appeal of the Revenue in ITA No

ITA 3558/DEL/2025[2019]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Deputy Commissioner of Income Tax Central Circle 1 Noida, Noida vs. M/S Ace Residency Pvt. Ltd, Ghaziabad

In the result, appeal of the Revenue in ITA No

ITA 3493/DEL/2025[2021]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

DCIT-CC-6(1), Mumbai, Bkc vs. Rucha Consultancy LLP, Pune

ITA 2759/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Oct 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 132Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 2358/Mum/2025-AY 2018-19 ITA No. 2359/Mum/2025-AY 2022-23 Rucha Consultancy LLP, Vs. ACIT, Circle –6(1), 103 / 104, 1st Floor, Room No. 1905, Ramsukh House, Shivaji 19th Floor, Air India Nagar, Near Sancheti Building, Nariman Hospital, Pune-411005. Point, Mumbai-400021. PAN/GIR No. AARFR5880Q (Appellant) (Respondent) ITA No. 2488/Mum/2025-AY 2016-17 ITA No. 2487/Mum/2025-AY 2017-18 ITA No. 2721/Mum/2025-AY 2018-19 ITA No. 2759/Mum/2025-AY 2019-20 ITA No. 27…

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

In the result, appeal of the Revenue in ITA No

ITA 3559/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Apr 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 139(1)Section 143(2)Section 148Section 37Section 41Section 68Section 69Section 69ASection 69C

…ITA No.3558/Del/2025 & Others INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 3558/Del/2025 2019-20 DCIT M/s. Allure Developers Pvt. Ltd., Flat No.14, Ground Floor, Central Circle –I Noida DDA MIG, Sura Apartment, Pul Pehladpur, New Delhi- 110044. PAN-AALCA3631R 2. 3559/Del/2025 2020-21 -do- -do- 3. 4108/Del/2025 2021-22 -do- -do- M/s. Ajay Realcon Pvt. Ltd., 4. 3560/Del/2025 2020-21 -do- Plot No.01-B, 7th Floor, Sector-126,…

Sudesh Gupta, New Delhi vs. ACIT, Circle- 5(1), New Delhi

Appeal is allowed

ITA 7647/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2013-14 Sh. Sudesh Gupta, Vs. Acit, B-15, Kalindi Colony, Circle-5(1), Opp. Maharani Bagh, New Delhi New Delhi Pan: Aahpg5645G (Appellant) (Respondent) Assessee By None Department By Shri Sahil Kumar Bansal, Sr. Dr Date Of Hearing 07.04.2025 Date Of Pronouncement 25.04.2025 Order

Section 147Section 2(22)(e)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Sudesh Gupta, Vs. ACIT, B-15, Kalindi Colony, Circle-5(1), Opp. Maharani Bagh, New Delhi New Delhi PAN: AAHPG5645G (Appellant) (Respondent) Assessee by None Department by Shri Sahil Kumar Bansal, Sr. DR Date of hearing 07.04.2025 Date of pronouncement 25.04.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)-2 [in short, the “CIT(A)”]…

ACIT CC -6(1), Mumbai, Bkc vs. Rucha Consultancy LLP, Pune

In the result, the appeal filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 5706/MUM/2024[2021-22]Status: DisposedITAT Mumbai07 Apr 2025AY 2021-22

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nishit GandhiFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 139(4)Section 143(2)Section 148Section 65BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent M/s. Rucha Consultancy LLP, DCIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 4th Floor, 4996/Mum/2024 2021-22 Shivaji Nagar, Kautilya Bhavan, Near Sancheti BKC, Hospital, Mumbai-400051. Pune-411005. PAN : AARFR5880Q M/s. Rucha Consultancy LLP, ACIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 5706/Mum/2024 2021-22 4th Floor, Shivaji Nagar, BKC, Near Sancheti Mumbai-400051. Hospital, Pune-411005. PAN : AARF…

Rucha Consultancy LLP, Pune vs. DCIT CC 6(1), Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 4996/MUM/2024[2021-2022]Status: DisposedITAT Mumbai07 Apr 2025AY 2021-2022

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shri Nishit GandhiFor Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 132Section 139(4)Section 143(2)Section 148Section 65BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “D” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent M/s. Rucha Consultancy LLP, DCIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 4th Floor, 4996/Mum/2024 2021-22 Shivaji Nagar, Kautilya Bhavan, Near Sancheti BKC, Hospital, Mumbai-400051. Pune-411005. PAN : AARFR5880Q M/s. Rucha Consultancy LLP, ACIT, Central 103-104, 1st Floor, Circle-6(1), Ramsukh House, 5706/Mum/2024 2021-22 4th Floor, Shivaji Nagar, BKC, Near Sancheti Mumbai-400051. Hospital, Pune-411005. PAN : AARF…

Principal Commissioner of Income-tax (Central) v. Dwarka Prasad Aggarwal (161 Taxmann.com 813) — Cited in 17 Judgments | BharatTax