Saksham Commodities Ltd. v. Income Tax Officer

161 Taxmann.com 485High Court2024#488 most cited

What is Saksham Commodities Ltd. v. Income Tax Officer authority for?

Recording satisfaction under Section 153C for initiating proceedings against a third person is not a mechanical exercise; it requires a finding that seized material has a direct bearing on the third person's income, and improper satisfaction vitiates the assessment. Abatement under the second proviso to Section 153A is an inevitable consequence of a search, irrespective of the Assessing Officer's opinion on the material's impact.

191

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Saksham Commodities Ltd. · Section 153C satisfaction · Section 153A abatement · bearing on income · third party assessment · search assessment · vitiated assessment · mechanical exercise · Section 132

Also reported as

464 ITR 12024 SCC OnLine DEL 3851

Sections most often in play

Section 153CSection 143(3)Section 132Section 153ASection 147Section 148Section 132ASection 151

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 153b(1)section 153aofsection 113section 158bdsection 153c(1)satisfaction notewarrant of authorisationpanchnama

Judgments citing Saksham Commodities Ltd. v. Income Tax Officer

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 486/HYD/2025[2020-21]Status: DisposedITAT Hyderabad27 Mar 2026AY 2020-21
Section 132(4)Section 153C

…ncriminating evidence and thus, the same is liable to be quashed at the threshold level. In this regard, they relied upon plethora of judicial precedents, including the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd vs. ITO (2024) 161 Taxmann.com 485 (Delhi). 27. The Ld. CIT-DR, Dr. Narendra Kumar Naik, submitted that, at the time of recording satisfaction note, the A.O. is not required to prove undisclosed income qua each assessment year with reference to incriminating materials. But what is required is prima facie existence of seized materials indicating or reference of undisclosed…

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 485/HYD/2025[2019-20]Status: DisposedITAT Hyderabad27 Mar 2026AY 2019-20
Section 132(4)Section 153C

…ncriminating evidence and thus, the same is liable to be quashed at the threshold level. In this regard, they relied upon plethora of judicial precedents, including the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd vs. ITO (2024) 161 Taxmann.com 485 (Delhi). 27. The Ld. CIT-DR, Dr. Narendra Kumar Naik, submitted that, at the time of recording satisfaction note, the A.O. is not required to prove undisclosed income qua each assessment year with reference to incriminating materials. But what is required is prima facie existence of seized materials indicating or reference of undisclosed…

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee in ITA Nos

ITA 484/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 132(4)Section 153C

…ncriminating evidence and thus, the same is liable to be quashed at the threshold level. In this regard, they relied upon plethora of judicial precedents, including the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd vs. ITO (2024) 161 Taxmann.com 485 (Delhi). 27. The Ld. CIT-DR, Dr. Narendra Kumar Naik, submitted that, at the time of recording satisfaction note, the A.O. is not required to prove undisclosed income qua each assessment year with reference to incriminating materials. But what is required is prima facie existence of seized materials indicating or reference of undisclosed…

KRISH PACKAGING PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE, NOIDA

ITA 3942/DEL/2019[2011-12]Status: DisposedITAT Delhi13 Mar 2026AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandrakrish Packaging Pvt. Ltd. Vs. Dcit, Central Circle F-11, Basement Green Sector -33, Noida Park, Extension , Uttar Pradesh – 201307 New Delhi – 110016 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacck8980A Appellant .. Respondent

For Appellant: Sh. Salil Aggarwal, Sr. AdvFor Respondent: Sh. Dayainder Singh Sidhu, CIT
Section 143(3)Section 153CSection 69

…P a g e | 1 Krish Packaging Pvt. Ltd. (AY: 2011-12) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Krish Packaging Pvt. Ltd. Vs. DCIT, Central Circle F-11, Basement Green Sector -33, Noida Park, Extension , Uttar Pradesh – 201307 New Delhi – 110016 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AACCK8980A Appellant .. Respondent Appellant by : Sh. Salil Aggarwal, Sr. Adv. Sh. Shailesh Gupta, CA, Sh. Mahir Aggarwal, Adv. (virtual) Sh. Uma Shankar, Adv. Respondent by : Sh. Dayainder Singh Sidhu, CIT DR Date of Hearing 10.03.2026…

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

ITA 106/DDN/2025[2013-2014]Status: DisposedITAT Dehradun12 Mar 2026AY 2013-2014

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 153ASection 153CSection 250

…hich is undated, had not bifurcated the income year-wise and further no satisfaction with reference to “bearing on the determination of total income” have been recorded. The Hon’ble Delhi high court landmark decision in Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi HC) has settled the law in the assessee’s favour and against the department that such recording of satisfaction under section 153C is not a mere mechanical exercise. The relevant observations of the hon’ble court are as under: “48. In terms of the Second Proviso to Section 153A, all assessment or reassessment proceedings relating to the six…

PAL MINERAL INDUSTRIES (P) LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

ITA 105/DDN/2025[2014-2015]Status: DisposedITAT Dehradun12 Mar 2026AY 2014-2015

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 153ASection 153CSection 250

…hich is undated, had not bifurcated the income year-wise and further no satisfaction with reference to “bearing on the determination of total income” have been recorded. The Hon’ble Delhi high court landmark decision in Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi HC) has settled the law in the assessee’s favour and against the department that such recording of satisfaction under section 153C is not a mere mechanical exercise. The relevant observations of the hon’ble court are as under: “48. In terms of the Second Proviso to Section 153A, all assessment or reassessment proceedings relating to the six…

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

ITA 85/DDN/2024[2015-16]Status: DisposedITAT Dehradun12 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153A(1)Section 153CSection 250

…hich is undated, had not bifurcated the income year-wise and further no satisfaction with reference to “bearing on the determination of total income” have been recorded. The Hon’ble Delhi High Court landmark decision in Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi HC) has settled the law in the assessee’s favour and against the department that such recording of satisfaction under section 153C is not a mere mechanical exercise. The relevant observations of the hon’ble court are as under: “48. In terms of the Second Proviso to Section 153A, all assessment or reassessment proceedings relating to the six…

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT - DCIT, CENTRAL CIRCLE, HALDWANI

ITA 84/DDN/2024[2014-15]Status: DisposedITAT Dehradun12 Mar 2026AY 2014-15

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153A(1)Section 153CSection 250

…hich is undated, had not bifurcated the income year-wise and further no satisfaction with reference to “bearing on the determination of total income” have been recorded. The Hon’ble Delhi High Court landmark decision in Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi HC) has settled the law in the assessee’s favour and against the department that such recording of satisfaction under section 153C is not a mere mechanical exercise. The relevant observations of the hon’ble court are as under: “48. In terms of the Second Proviso to Section 153A, all assessment or reassessment proceedings relating to the six…

MOHAN PAL,HALDWANI, NAINITAL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, HALDWANI, ACIT-DCIT, CENTRAL CIRCLE, HALDWANI

ITA 83/DDN/2024[2013-14]Status: DisposedITAT Dehradun12 Mar 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153A(1)Section 153CSection 250

…hich is undated, had not bifurcated the income year-wise and further no satisfaction with reference to “bearing on the determination of total income” have been recorded. The Hon’ble Delhi High Court landmark decision in Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi HC) has settled the law in the assessee’s favour and against the department that such recording of satisfaction under section 153C is not a mere mechanical exercise. The relevant observations of the hon’ble court are as under: “48. In terms of the Second Proviso to Section 153A, all assessment or reassessment proceedings relating to the six…

SARVO TECHNOLOGIES LTD,DELHI vs. DCIT,CENTRAL CIRCLE-19, DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 1719/DEL/2025[2019-20]Status: DisposedITAT Delhi17 Feb 2026AY 2019-20

Bench: Shri C.N. Prasad & Shri M. Balaganeshassessment Year 2019-20 Sarvo Technologies Ltd Vs. Dcit C/O Kapil Goel, Advocate F- Central Circle 19 26/124, Sector -7, Rohini Delhi Pan No.Aabcs8661D Appellant Respondent Appellant Dr. Kapil Goel, Advocate Respondent Sh. Mahes Kumar, Cit Dr

Section 153CSection 153D

…n ITA No.2065 to 2070/Del/2022 dated 12.02.2025 3. DCIT Vs. Sunil Kumar Sharma [2024] 469 ITR 271 (SC) Hon’ble Supreme Court affirming the Judgment of the Hon’ble Karnataka High Court in the case of DCIT Vs. Sunil Kumar 469 ITR 197 4. Saksham Commodities Ltd. 464 ITR 1 Delhi Vs. ITO (2024) 5. SLP dismissed by Hon’ble Supreme Court reported in ITO Vs. Forever Bodycare Industries 482 ITR 285 4. On the other hand the Ld. DR supported the orders of the authorities below and strongly placed reliance on the decision of the Hon’ble Delhi High Court in the case of Indian National Congress Vs. DCIT (463 ITR 431). Referri…

ANUP KUMAR AGGARWAL,PANHCKULA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

Appeal stand allowed

ITA 1020/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh29 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1020/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2022-23) Sh. Anup Kumar Aggarwal Acit (Central) बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adjpk-5842-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Shri Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 29-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2022-23 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 31-07-2025 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Of The Act On 27-09-2024. The Assessee Is Aggrieved By Confirmation Of Addition Of Rs.60.42

For Appellant: Sh. Ajay Jain (CA) a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar
Section 127Section 139(1)Section 143(2)Section 143(3)Section 28

…6 Taxmann.com 199) rejecting extrapolation of incriminating material. It was held therein that the addition was to be restricted only to the extent of evidence found during the course of search. The Hon’ble Delhi High Court in the case of Saksham Commodities (161 Taxmann.com 485) has drawn similar analogy. The Ld. AR has also referred to various other case laws of Tribunal which has followed aforesaid decisions and rejected extrapolation by lower authorities. 5. Finally, on the facts and circumstances of the case, the action of Ld. AO in making impugned addition by extrapolating the unrecorded sales could not be…

VAAAN INFRA PRIVATE LIMITED,HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, NEW DELHI

ITA 1525/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 1524/Del/2025 : Asstt. Year: 2019-20 Ita No. 1525/Del/2025 : Asstt. Year: 2020-21 Vaaan Infra Pvt. Ltd., Vs Dcit, Villa-8, Block-Ii, Eros Garden, Central Circle-30, Charmwood Village, Surajkund New Delhi-110055 Road, Faridabad-121009 (Appellant) (Respondent) Pan No. Aadcv5910G Assessee By : Sh. Shiv Kumar Lath, Ca, Sh. Harish Kumar Choudhary, Ca & Sh. Mohit Choudhary, Ca Revenue By : Ms. Amish S. Gupt, Cit-Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals For Assessment Years 2019- 20 & 2020-21 Arise Against The Cit(A)-30, New Delhi’S Din & Order Nos. Itba/Apl/M/250/2024-25/1072166771(1) & 1072172353(1) Both Dated 15.01.2025, In Proceedings U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Shiv Kumar Lath, CAFor Respondent: Ms. Amish S. Gupt, CIT-DR
Section 153C

…porate the clinching statutory expression “bearing” therein. We are afraid that the Revenue’s forgoing vehement contentions hardly deserves to be accepted since hon’ble jurisdictional high court’s recent landmark decision Saksham Commodities Ltd. v.ITO (2024) 464 ITR 1 has already settled the issue in the assessee’s favour that the Assessing Officer of the known search person/third party must indicate in his latter satisfaction note that the corresponding seized material does have bearing of determination of it’s total income. We thus conclude in this factual backdrop that both the impugned section 153C satisfact…

VAAAN INFRA PRIVATE LIMITED,FARIDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, JHANDEWALAN EXTENSION

ITA 1524/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Jan 2026AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 1524/Del/2025 : Asstt. Year: 2019-20 Ita No. 1525/Del/2025 : Asstt. Year: 2020-21 Vaaan Infra Pvt. Ltd., Vs Dcit, Villa-8, Block-Ii, Eros Garden, Central Circle-30, Charmwood Village, Surajkund New Delhi-110055 Road, Faridabad-121009 (Appellant) (Respondent) Pan No. Aadcv5910G Assessee By : Sh. Shiv Kumar Lath, Ca, Sh. Harish Kumar Choudhary, Ca & Sh. Mohit Choudhary, Ca Revenue By : Ms. Amish S. Gupt, Cit-Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals For Assessment Years 2019- 20 & 2020-21 Arise Against The Cit(A)-30, New Delhi’S Din & Order Nos. Itba/Apl/M/250/2024-25/1072166771(1) & 1072172353(1) Both Dated 15.01.2025, In Proceedings U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Shiv Kumar Lath, CAFor Respondent: Ms. Amish S. Gupt, CIT-DR
Section 153C

…porate the clinching statutory expression “bearing” therein. We are afraid that the Revenue’s forgoing vehement contentions hardly deserves to be accepted since hon’ble jurisdictional high court’s recent landmark decision Saksham Commodities Ltd. v.ITO (2024) 464 ITR 1 has already settled the issue in the assessee’s favour that the Assessing Officer of the known search person/third party must indicate in his latter satisfaction note that the corresponding seized material does have bearing of determination of it’s total income. We thus conclude in this factual backdrop that both the impugned section 153C satisfact…

KAILASH KUMAR,HARYANA vs. DCIT, DELHI

The appeals are allowed for statistical purposes

ITA 4689/DEL/2025[2016-17]Status: DisposedITAT Delhi23 Jan 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 2741 To 2746/Del/2025 Ita Nos. 2819 & 2820/Del/2025 (Assessment Years: 2013-14 To 2020-21)

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)

…take cognizance u/s 153C of the Act or in the impugned orders there is any reference of any incriminating material found and relied. Reliance was heavily placed on the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi). It was also pointed out that in regard to AY: 2020-21 in fact the assessment should have been u/s 153C as a search year has to be determined on the basis of date of recording of satisfaction note. Therefore, assessment concluded u/s 143(3) for AY: 2020-21 are not sustainable in the light of decision of Hon’ble Delhi High Court in CIT Vs. R…

KAILASH KUMAR,HARYANA vs. DCIT, DELHI

The appeals are allowed for statistical purposes

ITA 4688/DEL/2025[2015-16]Status: DisposedITAT Delhi23 Jan 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 2741 To 2746/Del/2025 Ita Nos. 2819 & 2820/Del/2025 (Assessment Years: 2013-14 To 2020-21)

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)

…take cognizance u/s 153C of the Act or in the impugned orders there is any reference of any incriminating material found and relied. Reliance was heavily placed on the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi). It was also pointed out that in regard to AY: 2020-21 in fact the assessment should have been u/s 153C as a search year has to be determined on the basis of date of recording of satisfaction note. Therefore, assessment concluded u/s 143(3) for AY: 2020-21 are not sustainable in the light of decision of Hon’ble Delhi High Court in CIT Vs. R…

KAILASH KUAMR,HARYANA vs. DCIT, DELHI

The appeals are allowed for statistical purposes

ITA 4687/DEL/2025[2014-15]Status: DisposedITAT Delhi23 Jan 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 2741 To 2746/Del/2025 Ita Nos. 2819 & 2820/Del/2025 (Assessment Years: 2013-14 To 2020-21)

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)

…take cognizance u/s 153C of the Act or in the impugned orders there is any reference of any incriminating material found and relied. Reliance was heavily placed on the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi). It was also pointed out that in regard to AY: 2020-21 in fact the assessment should have been u/s 153C as a search year has to be determined on the basis of date of recording of satisfaction note. Therefore, assessment concluded u/s 143(3) for AY: 2020-21 are not sustainable in the light of decision of Hon’ble Delhi High Court in CIT Vs. R…

KAILASH KUMAR,HARYANA vs. DCIT, NEW DELHI

The appeals are allowed for statistical purposes

ITA 4686/DEL/2025[2013-14]Status: DisposedITAT Delhi23 Jan 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 2741 To 2746/Del/2025 Ita Nos. 2819 & 2820/Del/2025 (Assessment Years: 2013-14 To 2020-21)

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)

…take cognizance u/s 153C of the Act or in the impugned orders there is any reference of any incriminating material found and relied. Reliance was heavily placed on the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi). It was also pointed out that in regard to AY: 2020-21 in fact the assessment should have been u/s 153C as a search year has to be determined on the basis of date of recording of satisfaction note. Therefore, assessment concluded u/s 143(3) for AY: 2020-21 are not sustainable in the light of decision of Hon’ble Delhi High Court in CIT Vs. R…

KAILASH KUMAR,HARIYANA vs. DCIT, NEW DELHI

The appeals are allowed for statistical purposes

ITA 4685/DEL/2025[2012-13]Status: DisposedITAT Delhi23 Jan 2026AY 2012-13

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 2741 To 2746/Del/2025 Ita Nos. 2819 & 2820/Del/2025 (Assessment Years: 2013-14 To 2020-21)

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)

…take cognizance u/s 153C of the Act or in the impugned orders there is any reference of any incriminating material found and relied. Reliance was heavily placed on the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi). It was also pointed out that in regard to AY: 2020-21 in fact the assessment should have been u/s 153C as a search year has to be determined on the basis of date of recording of satisfaction note. Therefore, assessment concluded u/s 143(3) for AY: 2020-21 are not sustainable in the light of decision of Hon’ble Delhi High Court in CIT Vs. R…

NARENDER SINGH,HARYANA vs. ASST. COMMISSIONER OF INCOME TAX, DELHI

The appeals are allowed for statistical purposes

ITA 3162/DEL/2025[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 2741 To 2746/Del/2025 Ita Nos. 2819 & 2820/Del/2025 (Assessment Years: 2013-14 To 2020-21)

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)

…take cognizance u/s 153C of the Act or in the impugned orders there is any reference of any incriminating material found and relied. Reliance was heavily placed on the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi). It was also pointed out that in regard to AY: 2020-21 in fact the assessment should have been u/s 153C as a search year has to be determined on the basis of date of recording of satisfaction note. Therefore, assessment concluded u/s 143(3) for AY: 2020-21 are not sustainable in the light of decision of Hon’ble Delhi High Court in CIT Vs. R…

NARENDER SINGH,HARYANA vs. ASST. COMMISSIONER OF INCOME TAX, DELHI

The appeals are allowed for statistical purposes

ITA 3161/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 2741 To 2746/Del/2025 Ita Nos. 2819 & 2820/Del/2025 (Assessment Years: 2013-14 To 2020-21)

For Appellant: Ms. Monika Ghai, AdvFor Respondent: Ms. PoojaSwaroop, CIT, DR
Section 143(3)

…take cognizance u/s 153C of the Act or in the impugned orders there is any reference of any incriminating material found and relied. Reliance was heavily placed on the decision of Hon’ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (2024) 464 ITR 1 (Delhi). It was also pointed out that in regard to AY: 2020-21 in fact the assessment should have been u/s 153C as a search year has to be determined on the basis of date of recording of satisfaction note. Therefore, assessment concluded u/s 143(3) for AY: 2020-21 are not sustainable in the light of decision of Hon’ble Delhi High Court in CIT Vs. R…

Showing 1–20 of 191 · Page 1 of 10

...