Sahara India v. CIT

169 Taxmann 328Supreme Court of India2008#992 most cited

What is Sahara India v. CIT authority for?

The exercise of power under Section 142(2A) of the Income Tax Act requires a pre-decisional hearing. The Income Tax Appellate Tribunal (ITAT) cannot examine the validity of such an order to contend that the assessment is time-barred.

108

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2026.

Also referred to as

Sahara India v. CIT · Section 142(2A) special audit · pre-decisional hearing requirement · opportunity of hearing 142(2A) · validity of 142(2A) order · ITAT power to examine 142(2A) · assessment barred by limitation · challenging 142(2A) before ITAT · Section 153D approval

Sections most often in play

Section 143(3)Section 153ASection 153DSection 132Section 148Section 142(2A)Section 151Section 147

Issues it is cited on

section 136section 193section 196section 153a(1)(a)section 43(3)section 144basection 142(2a)section 255(4)section 158bgsection 153a(1)(b)section 288section 65a

Judgments citing Sahara India v. CIT

Sonia Mehta, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-17, Delhi

In the result, the appeals of the assessees are partly allowed as

ITA 2549/DEL/2023[2017-18]Status: DisposedITAT Delhi27 Oct 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Sonia Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम Swaty Mehta Acit, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. Ara Centre, Pan No.Acapm1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153D

…ITA Nos. 2549 & 2551/DEL/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2549/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SONIA MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.ACAPM1777A Jhandewalan Extn., New Delhi. अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.2551/Del/2023 िनधा"रणवष"/Assessment Year:2017-18 बनाम SWATY MEHTA ACIT, 97, Eastern Avenue, Sainik Farms, Vs. E-2, Central Circle-17, Delhi. ARA Centre, PAN No.…

Dheeraj Chaudhary, New Delhi vs. ACIT, Central Circle-8, New Delhi

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

Kk Tourist Home, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 507/COCH/2023[2012-13]Status: DisposedITAT Cochin01 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 504 to 507/Coch/2023 Assessment Years : 2009-10 to 2012-13 M/s. K.K. Tourist Home, .......... Appellant P P VI 617C Peravoor, Kannur, Kerala. [PAN: AACFK 8452 C] vs. Dy. Commissioner of Income Tax .......... Respondent Central Circle-II, Kozhikode. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders…

M/S Kk Tourist Home, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 506/COCH/2023[2011-12]Status: DisposedITAT Cochin01 Aug 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 504 to 507/Coch/2023 Assessment Years : 2009-10 to 2012-13 M/s. K.K. Tourist Home, .......... Appellant P P VI 617C Peravoor, Kannur, Kerala. [PAN: AACFK 8452 C] vs. Dy. Commissioner of Income Tax .......... Respondent Central Circle-II, Kozhikode. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders…

Kk Tourist Home, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 505/COCH/2023[2010-11]Status: DisposedITAT Cochin01 Aug 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 504 to 507/Coch/2023 Assessment Years : 2009-10 to 2012-13 M/s. K.K. Tourist Home, .......... Appellant P P VI 617C Peravoor, Kannur, Kerala. [PAN: AACFK 8452 C] vs. Dy. Commissioner of Income Tax .......... Respondent Central Circle-II, Kozhikode. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders…

Kk Tourist Home, Kannur vs. DCIT Central Circle 2, Kozhikode

ITA 504/COCH/2023[2009-10]Status: DisposedITAT Cochin01 Aug 2025AY 2009-10

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SONJOY SARMA, JM ITA Nos. 504 to 507/Coch/2023 Assessment Years : 2009-10 to 2012-13 M/s. K.K. Tourist Home, .......... Appellant P P VI 617C Peravoor, Kannur, Kerala. [PAN: AACFK 8452 C] vs. Dy. Commissioner of Income Tax .......... Respondent Central Circle-II, Kozhikode. Appellant by: Shri Arun Raj S, Advocate Respondent by: Smt. Veni Raj, CIT-DR Date of Hearing: 12.06.2025 Date of Pronouncement: 01.08.2025 O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, all the appeals filed by the assessee are allowed and all

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur v/s ITA no.244/Nag./2022 (Assessment Year – 2017-18) ITA no.246/Nag./2022 (Assessment Year – 2019–20) YRCE Educare Pvt. Ltd. 209, Dharampeth Tower B/32-C, Shop no.F/6, WHC Road Dharam…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year–2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B v/s Asst .Commissioner of Income Tax Central Circle-2(1), Nagpur ............Appellant Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18…

Yrce Educate Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 246/NAG/2022[2019-2022]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-2022

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B ............Appellant Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur v/s Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18)…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025
Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.239/Nag./2022 (Assessment Year-2016-17) ITA no.240/Nag./2022 (Assessment Year – 2017-18) ITA no./241/Nag./2022 (Assessment Year – 2018–19) ITA no.242/Nag./2022 (Assessment Year – 2020-21) ITA no.243/Nag./2022 (Assessment Year – 2019-20) Shri Umesh Sadashiv Thakre Plot No. 53, Indira Nagar Ajani, Nagpur – 440010 PAN – ADTPT6214B v/s Asst.Commissioner of Income Tax Central Circle-2(1), Nagpur ............Appellant Respondent ITA no.244/Nag./2022 (Assessment Year – 2017-18)…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 116/RPR/2025[2014-15]Status: DisposedITAT Raipur21 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 115/RPR/2025[2012-13]Status: DisposedITAT Raipur21 May 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 114/RPR/2025[2011-12]Status: DisposedITAT Raipur21 May 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 113/RPR/2025[2010-11]Status: DisposedITAT Raipur21 May 2025AY 2010-11

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 112/RPR/2025[2009-10]Status: DisposedITAT Raipur21 May 2025AY 2009-10

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

Sharda Steel Traders, Raipur vs. ACIT/DCIT, Central Circle-2, Raipur

ITA 111/RPR/2025[2008-09]Status: DisposedITAT Raipur21 May 2025AY 2008-09

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 111, 112, 113, 114, 115 & 116/Rpr/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 )

For Appellant: Shri Praveen Jain, CA &For Respondent: Shri S. L. Anuragi, CIT-DR
Section 153ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधर", "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 111, 112, 113, 114, 115 & 116/RPR/2025 (िनधा"रण वष" Assessment Years: 2008-09, 2009-10, 2010-11,2011-12, 2012-13, 2014-15 ) Sharda Steel Traders, v Assistant Commissioner of Income Tax/ Near Dena Bank, Jawahar Nagar, s Deputy Commissioner of Income Tax, Raipur- 492 001, Chhattisgarh Central Circle 2, 8th Floor, Sector 21, Naya Raipur, C.G. 492 101 PAN: AAKF…

My Style Energy Solutions Private Limited, Lucknow vs. ITO-4(5) Lucknow-New, Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 134/LKW/2025[2017-18]Status: HeardITAT Lucknow09 May 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 253(3)Section 68

…I.T.A. No.134/Lkw/2025 Assessment Year:2017-18 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.134/Lkw/2025 Assessment Year:2017-18 My Style Energy Solution Private Vs. Income Tax Officer-4(5), Limited, Lucknow-New 555/GA/50BARABIRWA, Kanpur Road, Alambagh, Lucknow. PAN:AAGCM7971H (Appellant) (Respondent) Appellant by Shri Shravan Kumar Bishnoi, Advocate Respondent by Shri Sunil Kumar Rajwanshi, Addl. CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.134/Lkw/2025 has been filed by the assessee for assessment year 2017-18 ag…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 371/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G Commercial, Jhansi vs. Assistant Commissioner of Income, Agra

Appeals stand allowed

ITA 370/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…

S G Commercial, Jhansi vs. Joint Commissioner of Income Tax, Central Circle, Kanpur

Appeals stand allowed

ITA 369/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ Ita No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ Ita No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ Ita No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; Smc Bench) & 5. आयकरअपीलसं./ Ita No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ Ita No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 7. आयकरअपीलसं./ Ita No.369/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 8. आयकरअपीलसं./ Ita No.371/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19) Acit (Central Circle) M/Ss G Commercial बनाम/ Vs. 452/2A, Cp Mission Compound Agra Jhansi Up 284003

For Appellant: Shri Suresh Gupta (CA) – Ld. ARFor Respondent: Shri Sukesh Kumar Jain – Ld. CIT DR
Section 132Section 142Section 143(1)Section 143(3)Section 145(3)Section 153ASection 153DSection 271DSection 40A(3)Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.364/Agr/2024 (िनधा"रणवष" / Assessment Year: 2015-16) & 2. आयकरअपीलसं./ ITA No.365/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 3. आयकरअपीलसं./ ITA No.368/Agr/2024 (िनधा"रणवष" / Assessment Year: 2017-18) & 4. आयकरअपीलसं./ ITA No.370/Agr/2024 (िनधा"रणवष" / Assessment Year: 2018-19; SMC Bench) & 5. आयकरअपीलसं./ ITA No.366/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17) & 6. आयकरअपीलसं./ ITA No.367/Agr/2024 (िनधा"रणवष" / Assessment Year: 2016-17…