Saksham Commodities Ltd. v. Income Tax Officer

161 Taxmann.com 485High Court2024#479 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.

196

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 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

DCIT, New Delhi vs. Smt. Usha Sharma, New Delhi

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

ITA 466/DEL/2015[2012-13]Status: DisposedITAT Delhi22 Jan 2025AY 2012-13

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Revelation Unique Retail & Vs. Assistant Commissioner Of Income Marketing Private Ltd., Tax, Central Circle-3, 5A/3A, Ansari Road, Daryaganj, Delhi New Delhi Pin: 1100 02 Pan :Aaicr9933L (Appellant) (Respondent)

Section 115BSection 127Section 132Section 142(1)Section 153CSection 234BSection 234CSection 250Section 272A(1)(d)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 Revelation Unique Retail and Vs. Assistant Commissioner of Income Marketing Private Ltd., Tax, Central Circle-3, 5A/3A, Ansari Road, Daryaganj, Delhi New Delhi PIN: 1100 02 PAN :AAICR9933L (Appellant) (Respondent) Assessee by Shri Pranshu Goel, CA and Shri Aditya Gupta, Adv. Department by Shri Kailash Dan Ratnoo, CIT(DR) Date of hearing 28.08.2025 Date of pronouncement 26.11.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed…

Nitin Goel, Ghaziabad vs. Income Tax Officer, Ward 2(2)(5), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 3142/DEL/2024[2012-13]Status: DisposedITAT Delhi21 Jan 2025AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwal

Section 143(2)Section 153CSection 250

…the Act that paper should “have ITA No.3141 & 3142/Del/2025 bearing on the income determined of the assessee”. In this regard, reliance is placed on the judgement of Hon’ble Jurisdictional High Court in the case of Saksham Commodities Ltd reported in (2024) 161 Taxmann.com 485 (Delhi) wherein the Hon’ble Court has held as under:- 48. “In terms of the Second Proviso to Section 153A, all assessment or reassessment proceedings relating to the six AYs' or the "relevant assessment year" pending on the date of search are statutorily envisaged to abate. Abatement is envisioned to be an inevitable consequence of the i…

Deputy Commissioner of Income Tax, Central Cirlce-2, Ludhiana vs. Rawalpindi Co-Op Cinema Society Ltd, Ludhiana

In the result, the Appeal filed by the department stands dismissed

ITA 552/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh15 Jan 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 180/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-Op Vs. The Dcit, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 552/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dcit, Vs. Rawalpindi Co-Op Cinema Central Circle-2, बनाम Society Ltd., Ludhiana Society Cinema, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.01.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 153C

…. b) Judgment in the case of DCIT vs U K Paints Overseas Ltd. as reported in 150 taxmann.com 108 (Supreme Court). 180 & 552-Chd-2024 – Rawalpindi Coop Cinema Society ltd., Ludhiana 7 c) Judgment in the case of Saksham Commodities Ltd. vs ITO as reported in 161 Taxmann.com 485 (Del HC). d) Judgment in the case of Agni Vishnu Ventures (P.) Ltd. Vs. Deputy Commissioner of Income-tax as reported in [2023] 157 taxmann.com 242 (Madras)(HC). e) Judgment in the case of PCIT Vs. Specialty Paper Ltd as reported in' [2024] 167 taxmann.com 409 (Bombay). f) Judgment in the case of PCIT Vs. Star PVG Exports as reported i…

Rawalpindi Co-Op Cinema Society Limited Society Cinema Ludhiana, Punjab, Ludhiana, Punab vs. The Deputy Commissioner of Income Tax Central Circle-2, Ludhiana, Punjab

In the result, the Appeal filed by the department stands dismissed

ITA 180/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh15 Jan 2025AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 180/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 Rawalpindi Co-Op Vs. The Dcit, बनाम Cinema Society Ltd., Central Circle-2, Society Cinema, Ludhiana Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent & आयकर अपील सं./ Ita No. 552/Chd/2024 "नधा"रण वष" / Assessment Year : 2018-19 The Dcit, Vs. Rawalpindi Co-Op Cinema Central Circle-2, बनाम Society Ltd., Ludhiana Society Cinema, Ludhiana 141008 "थायी लेखा सं./Pan No: Aaaar0233K अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.01.2025

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 153C

…. b) Judgment in the case of DCIT vs U K Paints Overseas Ltd. as reported in 150 taxmann.com 108 (Supreme Court). 180 & 552-Chd-2024 – Rawalpindi Coop Cinema Society ltd., Ludhiana 7 c) Judgment in the case of Saksham Commodities Ltd. vs ITO as reported in 161 Taxmann.com 485 (Del HC). d) Judgment in the case of Agni Vishnu Ventures (P.) Ltd. Vs. Deputy Commissioner of Income-tax as reported in [2023] 157 taxmann.com 242 (Madras)(HC). e) Judgment in the case of PCIT Vs. Specialty Paper Ltd as reported in' [2024] 167 taxmann.com 409 (Bombay). f) Judgment in the case of PCIT Vs. Star PVG Exports as reported i…

Deputy Commissioner of Income-Tax, Central Circle-2, Patna, C.R. Building vs. Deepshree Properties Pvt. Ltd., Saguna Khagaul Danapur Patna

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 239/PAT/2023[2018-19]Status: DisposedITAT Patna08 Jan 2025AY 2018-19

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 143(2)Section 143(3)Section 153ASection 153CSection 250Section 69ASection 69C

…e Properties Pvt. Ltd. It is clear that the provisions of section 153C of the Act would be triggered only after a satisfaction is recorded in terms of section 153C(1) of the Act. In this regard, we may refer to the case of Saksham Commodities Ltd. reported in 464 ITR 1 (Delhi). Through this case law the whole sequence of actions legally required to be taken for triggering the said section have been spelt out as under: At first the evident distinction that exists between section 153A and section 153C are to be taken note of. They are clearly couched in language which is dissimilar. Looking upon provisions of sect…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

ITA 4297/DEL/2016[2013-14]Status: DisposedITAT Delhi08 Jan 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER ITA Nos.4216, 4217, 4218, 4219, 4220, 4221, 4222 & 4223/Del/2025 [Assessment Years:2013-14, 2014-15, 2015-16, 2016-17, 2017-18, 2018-19 : 2019-20 and 2020-21] Sakshi Agarwal, Deputy Commissioner of Income 56, SFS Flats, Ashok Vihar, Tax, Central Circle-28, Room Phase-IV, New Delhi-110052 Vs No.327, ARA Centre, Jhandewalan Extension, New Delhi-110055 PAN-ATWPG1641E Appellant Respondent ITA Nos.4264, 4265, 4266, 4267, 4268, 4269, 4271 & 4272/Del/2025 [Ass…

DCIT, Ghaziabad vs. M/S. Devidayal Aluminium Industries Pvt. Ltd., Ghaziabad

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2016[2007-08]Status: DisposedITAT Delhi08 Jan 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…re, the impugned judgment and order(s) passed by the High Court do not require any interference by this Court. Hence, all these appeals deserve to the dismissed and are accordingly dismissed.” Hon’ble Delhi High Court in Saksham Commodities Ltd. v. ITO (2024) 464 ITR 1, Neeraj Bharadwaj v. ACIT (2025) 176 ITA No.3850/Del/2023 & Others taxmann.com 692, CIT v. RRJ Securities Ltd. 380 ITR 612 and this Hon’ble ITAT in ITO v. Prajyoti Impex Pvt. Ltd [ITA 9068/Del/2019 dated 10.5.2023] has taken similar view. Since there is no incriminating material pertaining to the assessee having received back Rs.242 Cr. from LANCO…

Imperaial Construction Company, Nagpur vs. ACIT, Central Circle -1(3), Nagpur

In the result, appeals filed by the assessee for A

ITA 236/NAG/2017[2009-2010]Status: DisposedITAT Nagpur06 Dec 2024AY 2009-2010

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

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 153CSection 269SSection 271(1)(c)Section 68

…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.235 & 236/Nag./2017 (Assessment Year : 2007–08 & 2009–10) Imperial Construction Company Khullar Chambers, Munje Chowk ……………. Appellant Sitabuldi, Nagpur 440 012 PAN – AACFI79618C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1(3), Nagpur Assessee by : Shri Bhavesh Moryani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 18/11/2024 Date of Order – 06/12/2024 O R D E R PER K.M. ROY, A.M. These appeals by the assessee are against the imp…

Imperaial Construction Company, Nagpur vs. ACIT, Central Circle -1(3), Nagpur

In the result, appeals filed by the assessee for A

ITA 235/NAG/2017[2007-2008]Status: DisposedITAT Nagpur06 Dec 2024AY 2007-2008

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

For Appellant: Shri Bhavesh MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 153CSection 269SSection 271(1)(c)Section 68

…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.235 & 236/Nag./2017 (Assessment Year : 2007–08 & 2009–10) Imperial Construction Company Khullar Chambers, Munje Chowk ……………. Appellant Sitabuldi, Nagpur 440 012 PAN – AACFI79618C v/s Asstt. Commissioner of Income Tax ……………. Respondent Central Circle–1(3), Nagpur Assessee by : Shri Bhavesh Moryani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 18/11/2024 Date of Order – 06/12/2024 O R D E R PER K.M. ROY, A.M. These appeals by the assessee are against the imp…

Renu Singh, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-3, Delhi

In the result, the appeal of the assessee is allowed

ITA 2806/DEL/2024[2019-20]Status: DisposedITAT Delhi25 Nov 2024AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

Section 1Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL N THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI “F” BENCH: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI VIMAL KUMAR, JUDICIAL MEMBER SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No [Assessment Year : Assessment Year : 2019-20] Renu Singh vs ACIT Pranshu Pranshu Goel, Goel, C Chartered Central Circle-3 3 Accountant 5A/3A 5A/3A Delhi Ansari Raod Darya Ganj Ansari Raod Darya Ganj New Delhi-110002 110002 PAN-CHVPS2282J CHVPS2282J APPELLANT RESPONDENT ITA No [Assessment Year :…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…t the settled position of law in several decisions of this Court. Some of the relevant cases referred to by the ITAT are as under:- (i) CIT v. RRJ Securities Ltd. [2015] 62 taxmann.com 391/[2016] 380 ITR 612/282 CTR 321 (Delhi)/2015 SCC Online Delhi 13085 ii) 464 ITR 1 (Del) Saksham Commodities Ltd. vs. ITO (pages 409-437 of JPB-II) “E. DISTINCTION BETWEEN SECTION 153A AND SECTION 153C 37. Having noticed the rival contentions which were addressed, we firstly take note of the evident distinction that exists between Section 153A and Section 153C. They are clearly couched in language which is dissimilar. When we tur…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…t the settled position of law in several decisions of this Court. Some of the relevant cases referred to by the ITAT are as under:- (i) CIT v. RRJ Securities Ltd. [2015] 62 taxmann.com 391/[2016] 380 ITR 612/282 CTR 321 (Delhi)/2015 SCC Online Delhi 13085 ii) 464 ITR 1 (Del) Saksham Commodities Ltd. vs. ITO (pages 409-437 of JPB-II) “E. DISTINCTION BETWEEN SECTION 153A AND SECTION 153C 37. Having noticed the rival contentions which were addressed, we firstly take note of the evident distinction that exists between Section 153A and Section 153C. They are clearly couched in language which is dissimilar. When we tur…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2936/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Aug 2024AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…t the settled position of law in several decisions of this Court. Some of the relevant cases referred to by the ITAT are as under:- (i) CIT v. RRJ Securities Ltd. [2015] 62 taxmann.com 391/[2016] 380 ITR 612/282 CTR 321 (Delhi)/2015 SCC Online Delhi 13085 ii) 464 ITR 1 (Del) Saksham Commodities Ltd. vs. ITO (pages 409-437 of JPB-II) “E. DISTINCTION BETWEEN SECTION 153A AND SECTION 153C 37. Having noticed the rival contentions which were addressed, we firstly take note of the evident distinction that exists between Section 153A and Section 153C. They are clearly couched in language which is dissimilar. When we tur…

Anil Chaudhary, New Delhi vs. ACIT Central Circle-17, New Delhi

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

…t the settled position of law in several decisions of this Court. Some of the relevant cases referred to by the ITAT are as under:- (i) CIT v. RRJ Securities Ltd. [2015] 62 taxmann.com 391/[2016] 380 ITR 612/282 CTR 321 (Delhi)/2015 SCC Online Delhi 13085 ii) 464 ITR 1 (Del) Saksham Commodities Ltd. vs. ITO (pages 409-437 of JPB-II) “E. DISTINCTION BETWEEN SECTION 153A AND SECTION 153C 37. Having noticed the rival contentions which were addressed, we firstly take note of the evident distinction that exists between Section 153A and Section 153C. They are clearly couched in language which is dissimilar. When we tur…

ACIT, CC-3, Ludhiana, Opp. Bvm School, Kitchlu Nagar vs. Gurdip Cycle Industries, Link Road

In the result, both the appeals are partly allowed

ITA 753/CHANDI/2023[2021-22]Status: DisposedITAT Chandigarh23 Jul 2024AY 2021-22

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 705/Chd/2023 "नधा"रण वष" / Assessment Year: 2021-22

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma CIT DR
Section 132Section 145(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 705/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 Gurdip Cycle Industries, Vs. The DCIT, बनाम CentralCircle-3, 536,/3 Station Road, Ludhiana Near Dhandari Railway Station, Dhandari Kalan, Ludhiana "थायी लेखा सं./PAN No: AAAFG9508M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA No. 753/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 The ACIT, Vs. Gurdip Cycle Industries, Central Ci…

Gurdip Cycle Industries 536 3 Station Road, Near Dhandari Railway Station, Dhandari Kalan Ludhiana, Punjab vs. The Deputy Commissioner of Income Tax Central Circle-3 Ludhiana, Punjab

In the result, both the appeals are partly allowed

ITA 705/CHANDI/2023[2021-2022]Status: DisposedITAT Chandigarh23 Jul 2024AY 2021-2022

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 705/Chd/2023 "नधा"रण वष" / Assessment Year: 2021-22

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma CIT DR
Section 132Section 145(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 705/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 Gurdip Cycle Industries, Vs. The DCIT, बनाम CentralCircle-3, 536,/3 Station Road, Ludhiana Near Dhandari Railway Station, Dhandari Kalan, Ludhiana "थायी लेखा सं./PAN No: AAAFG9508M अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT and आयकर अपील सं./ ITA No. 753/CHD/2023 "नधा"रण वष" / Assessment Year: 2021-22 The ACIT, Vs. Gurdip Cycle Industries, Central Ci…