Principal Commissioner of Income-tax, Delhi-10 v. Smt. Rashmi Rajiv Mehta

160 Taxmann.com 723High Court2024#23015 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 131 Section 133A Section 69A Section 115BBE Section 132 Section 143(3)Section 147 Section 148

Issues it is cited on

unexplained money search and seizure section 69a section 69 person document

Judgments citing Principal Commissioner of Income-tax, Delhi-10 v. Smt. Rashmi Rajiv Mehta

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,DELHI-8, JHANDEWALAN EXTENSION, NEW DELHI vs. POOJA MITTAL, DELHI

In the result, the appeal of the Revenue is dismissed

ITA 1336/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Feb 2026AY 2014-15

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2014-15 Dcit Vs. Pooja Mittal B-33, Defece Central Circle Colony, Delhi-110024 Delhi Pan No. Ahapm5624K Appellant Respondent Appellant Sh. Om Prakash, Sr. Dr Respondent Sh. Akshat Jain, Ca Sh. Rajat Jain, Ca

Section 133ASection 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year 2014-15 DCIT Vs. Pooja Mittal B-33, Defece Central Circle Colony, Delhi-110024 Delhi PAN No. AHAPM5624K Appellant Respondent Appellant Sh. Om Prakash, Sr. DR Respondent Sh. Akshat Jain, CA Sh. Rajat Jain, CA Date of Hearing 29.01.2026 Date of Pronouncement 17.02.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the revenue against the order of the Ld.Commissioner of Income Tax (Appeals)/NFAC dated 05.12.204 for A.Y. 2014-15 in deleting the addi…

BRIJ KUMAR,NEW DELHI vs. DCIT CENTRAL CIRCLE 15, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2011/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri S. Rifaur Rahmanbrij Kumar, Vs. Dcit, Central Circle 15, M – 117, Guru Harkishan Nagar, New Delhi. Paschim Vihar, West Sunder Vihar, New Delhi – 110 087. (Pan : Aanpk3701B) (Appellant) (Respondent) Assessee By : Shri Rajat Jain, Ca Shri Akshat Jain, Ca Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 26.05.2025 Date Of Order : 23.07.2025 O R D E R

For Appellant: Shri Rajat Jain, CAFor Respondent: Shri Jitender Singh, CIT DR

Section 153CSection 260ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Brij Kumar, vs. DCIT, Central Circle 15, M – 117, Guru Harkishan Nagar, New Delhi. Paschim Vihar, West Sunder Vihar, New Delhi – 110 087. (PAN : AANPK3701B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rajat Jain, CA Shri Akshat Jain, CA REVENUE BY : Shri Jitender Singh, CIT DR Date of Hearing : 26.05.2025 Date of Order : 23.07.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commis…

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), JAMMU vs. ANITA KAPAHI, JAMMU

In the result, the appeal of the revenue is dismissed being devoid of merits

ITA 557/ASR/2024[2019-20]Status: DisposedITAT Amritsar29 May 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. P. N. Arora, Adv

Section 131Section 132Section 133ASection 143(3)Section 250(6)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 557/Asr/2024 Assessment Year: 2019-20 Assistant Commissioner of Income Vs. Smt. Anita Kapahi, Tax (Central Circle), Jammu 103, CA/D, Green Belt, Jammu-180001 J & K. [PAN: ADCPK 6700G] (Respondent) (Appellant) Appellant by : Sh. P. N. Arora, Adv. : Respondent by Sh. Manpreet Singh Duggal, Sr. D.R. Date of Hearing : 19.03.2025 Date of Pronouncement : 29.05.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the revenue against t…