Saksham Commodities Limited v. Income Tax Officer, Ward 22(1), Delhi & Anr.

2024 SCC OnLine DEL 2551Reported decision2024#9742 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 132Section 133ASection 143(3)Section 147Section 148Section 153ASection 153CSection 139(1)

Issues it is cited on

section 153c proceedingspaper companyshell companysection 153c(1)section 127section 132(1)date of transferdocuments seizedsatisfaction noteloose papersprincipal commissioner of income-taxescapement of income

Judgments citing Saksham Commodities Limited v. Income Tax Officer, Ward 22(1), Delhi & Anr.

HITESHI LEASING AND HOUSING PVT LTD,NEW DELHO vs. DCIT, CIRCLE-1, FARIDABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 4620/DEL/2024[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarhiteshi Leasing & Housing Pvt. Ltd., Vs. Dcit, Circle 1, Yogi Associates, Faridabad. E – 335, East Of Kailash, New Delhi – 110 005. (Pan : Aaach8298J) (Appellant) (Respondent) Assessee By : Shri Pushpdeep Singh, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 28.08.2025 Date Of Order : 15.10.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals), Gurgaon-3 [For Short ‘Ld. Cit (A)] Dated 04.081.2024 For Assessment Year 2011-12 Raising Following Grounds Of Appeal :- “(A) That On The Facts & Circumstances Of The Case The Learned Assessing Officer & Cit(A), While Passing The Order Erred In: A. Passing The Assessment Order Dated 26.03.2015 U/S 153A Despite The Fact The Assessee Was Not Searched & The Assessee Was Issued Notice Under Section 153C On 29.1 1.2013. This Is A Jurisdictional Error

For Appellant: Shri Pushpdeep Singh, AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR
Section 131Section 153ASection 153CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Hiteshi Leasing and Housing Pvt. Ltd., vs. DCIT, Circle 1, Yogi Associates, Faridabad. E – 335, East of Kailash, New Delhi – 110 005. (PAN : AAACH8298J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pushpdeep Singh, Advocate REVENUE BY : Shri Kailash Dan Ratnoo, CIT DR Date of Hearing : 28.08.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal preferred by the assessee is directed against the order of the ld. Commissione…

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a
Section 144Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 94/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke DY. Commissioner of Income Tax, Smt. Kamla Prabha Vs. Central Circle-2, L/H of Late Sh. Gopal Lal Ji Jaipur. Goswami, Main Road, Ladpura, Kota City S.O., Kota-324006. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPG7177D vihykFkhZ@Appellant izR;FkhZ@Respondent CO. No. 22/JPR/2…

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1486/JPR/2024[2018]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, JM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income Tax, Central Circle-02, Jaipur बनाम Vs. M/s Udai Buildhome Pvt. Ltd. 302, Golden Sunrise Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: प्रत्यर्थी / Respond

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1399, 1400, 1401 & 1486/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 cuke Asstt. Commissioner of Income M/s Udai Buildhome Pvt. Vs. Tax, Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCU 5068 J vihykFkhZ@Appellant i…

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

ITA 1401/JPR/2024[2017]Status: DisposedITAT Jaipur10 Mar 2025
For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19\nAsstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt.\nTax,\nVs.\nLtd. 302, Golden Sunrise\nCentral Circle-02, Jaipur\nApartment, Lajpat Marg, C-\nScheme, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No…

ACIT, JAIPUR vs. UDAI BUILDHOME PVT LTD, JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1400/JPR/2024[2015]Status: DisposedITAT Jaipur10 Mar 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024 निर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 Asstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt. Tax, Vs. Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCU 5068 J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee

For Appellant: Sh. C.M. Agarwal, CAFor Respondent: Smt. Roshanta Meena, CIT
Section 143(3)Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1399, 1400, 1401 & 1486/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19 cuke Asstt. Commissioner of Income M/s Udai Buildhome Pvt. Vs. Tax, Ltd. 302, Golden Sunrise Central Circle-02, Jaipur Apartment, Lajpat Marg, C- Scheme, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCU 5068 J vihykFkhZ@Appellant i…

ACIT, JAIPUR vs. M/S UDAI BUILDHOME PVT LTD., JAIPUR

In the result, all the appeals of the revenue are dismissed

ITA 1399/JPR/2024[2014]Status: DisposedITAT Jaipur10 Mar 2025
For Appellant: \nSh. C.M. Agarwal, CAFor Respondent: \nSmt. Roshanta Meena, CIT
Section 143(3)Section 153C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं. / ITA Nos.1399, 1400, 1401 & 1486/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2014-15, 2015-16, 2017-18 & 2018-19\nAsstt. Commissioner of Income बनाम M/s Udai Buildhome Pvt.\nTax,\nVs.\nLtd. 302, Golden Sunrise\nCentral Circle-02, Jaipur\nApartment, Lajpat Marg, C-\nScheme, Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR N…

THE PR. COMMISSIONER OF INCOME TAX -7 vs. VENUS OVERSEAS PVT. LTD.

ITA - 381 / 2024HC Delhi24 Jul 2024
Section 153C

…$~111 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 381/2024 THE PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyaksh Gupta, JSCs. Ms. Aditi Sabharwal, Mr. Digvijay Singh Rawat, Mr. Vinod Jain, Mr. Pawan Gaur & Mr. Parikshit Gaur, Advs. versus VENUS OVERSEAS PVT. LTD. .....Respondent Through: Mr. Kapil Goel, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 24.07.2024 CM APPL. 41408/2024 (Exempt…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. M/S CARE HEALTH INSURANCE LIMITED (EARLIER KNOWN AS M/S RELIGARE HEALTH INSURANCE CO. LTD.)

ITA/290/2024HC Delhi30 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 153ASection 153C

…$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 290/2024 CHUKNOO SECURITIES LIMITED THROUGH ITS DIRECTOR SANJEEV AGARWAL .....Petitioner Through: Mr. Ankit Agarwal and Ms. Viyushti Rawat, Advocates versus DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 28 & ORS. .....Respondents Through: Mr. Abhishek Maratha, SSC with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha and Ms. Muskaan Goel, Advocates CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 vs. M/S. SALUJA CONSTRUCTION CO. LTD.

In the result, all the appeals stand dismissed

ITA/647/2019HC Delhi27 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 132Section 143(1)Section 143(3)Section 153Section 153ASection 2(22)(e)

…$~15 to 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 647/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 ..... Appellant Through: Mr. Indruj Singh Rai, SSC along with Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Anirudh, Advs. versus M/S. SALUJA CONSTRUCTION CO. LTD. ..... Respondent Through: Mr. Bhupinder Jit Kumar and Mr. Shreyansh Kushwaha, Advs. 16 + ITA 648/2019 PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 ..... Appellant Through: Mr. Prashant Meharchandani, SSC along with Mr. Akshat Singh, JSC, Ms. Ritika Vohra and Mr. Utkarsh Kandpa…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. LIZER CYLINDERS LTD.

ITA/276/2024HC Delhi13 May 2024

Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 131Section 133(6)Section 153ASection 153CSection 68

…$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 276/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian, Adv. versus LIZER CYLINDERS LTD. ..... Respondent Through: Mr. Mahir Aggarwal, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 13.05.2024 CM APPL.28424/2024 (Ex.) 1. Allowed, subject to all just exceptions. 2. The application is disposed of. ITA 276/2024 3. The Principal Commission…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. LIZER CYLINDERS LTD.

ITA - 276 / 2024HC Delhi13 May 2024
Section 131Section 133(6)Section 153ASection 153CSection 68

…$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 276/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, SSC along with Ms. Easha Kadian, Adv. versus LIZER CYLINDERS LTD. ..... Respondent Through: Mr. Mahir Aggarwal, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV O R D E R % 13.05.2024 CM APPL.28424/2024 (Ex.) 1. Allowed, subject to all just exceptions. 2. The application is disposed of. ITA 276/2024 3. The Principal Commission…