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 366,470 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

Revelation Unique Retail and Marketing Private Limited, Delhi vs. Assistant Commissioner of Income Tax, Central Circle-3, Delhi

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

ITA 466/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20

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…

Anshul Bansal, Delhi vs. Assistant Commissioner of Income Tax Central Circle 3, Delhi

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

ITA 465/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2019-20 Ansul Bansal, Vs. Assistant Commissioner Of Income 5A/3A, Ansari Road, Daryaganj, Tax, Circle-3, New Delhi Delhi Pin: 1100 02 Pan :Auqpb8298M (Appellant) (Respondent)

Section 127Section 132Section 142(1)Section 143(2)Section 153CSection 250Section 272A(1)(d)Section 274Section 53CSection 69A

…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 Ansul Bansal, Vs. Assistant Commissioner of Income 5A/3A, Ansari Road, Daryaganj, Tax, Circle-3, New Delhi Delhi PIN: 1100 02 PAN :AUQPB8298M (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 by the assessee is against order dated 09.01.20…

DCIT CC 2 2, Chennai vs. Southern Agrifurane Industries Pvt Ltd, Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1254/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1254, 1255, 1258, 1260/Chny/2025 िनधा"रणवष"/Assessment Years: 2014-15 to 2017-18 v. M/s. Southern Agrifurane – The DCIT, Central Circle-2(2), Industries Pvt Ltd., Chennai. MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1238/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 153CSection 250

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos. 1254, 1255, 1258, 1260/Chny/2025 िनधा"रणवष"/Assessment Years: 2014-15 to 2017-18 v. M/s. Southern Agrifurane – The DCIT, Central Circle-2(2), Industries Pvt Ltd., Chennai. MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [PAN: AAGCS 9705 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./ITA Nos…

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1237/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 The Dcit, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) V. M/S. Southern Agrifurane Industries Pvt Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1233, 1235, 1237, 1238 /Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 To 2017-18 M/S. Southern Agrifurane- V. The Dcit, Industries Pvt Ltd Central Circle-2(2), Chennai. Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख /Date Of Pronouncement (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025

Section 132Section 143(1)Section 143(2)Section 14ASection 153CSection 250Section 80G

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.1254, 1255, 1258, 1260/Chny/2025 निर्धारणवर्ष/Assessment Years: 2014-15 to 2017-18 The DCIT, Central Circle-2(2), Chennai. (अपीलार्थी/Appellant) v. M/s. Southern Agrifurane Industries Pvt Ltd., MGM Centre No.1, 9th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. [PAN: AAGCS 9705 F] (प्रत्यर्थी/Respondent) आयकर अपील…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2208/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…action as recorded by the assessing officer is a mechanical satisfaction without application of mind because no incriminating material relating to the appellant assessee either has been discussed or pointed out. In the case of Saksham Commodities Ltd. v. ITO [464 ITR 1 (Delhi)], the Hon’ble Delhi High Court observed: [para 51] 51. Ultimately Section 153C is concerned with books, documents or articles seized in the course of a search and which are found to have the potential to impact or have a bearing on an assessment which may be undergoing or which may have been M/S LS CONTRACTORS PVT. LTD. completed. The wor…

M/S Ls Contractors Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 30, Delhi

In the result, both the appeals of the Assessee are partly

ITA 2207/DEL/2025[2019-20]Status: DisposedITAT Delhi21 Nov 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos.2207 & 2208/Del/2025 िनधा"रणवष"/Assessment Years:2019-20 & 2020-21 बनाम M/S Ls Contractors Dcit, Private Limited Vs. Central Circle-30, H-12, Tropical Building, E-2, Ground Floor, Connaught Place, New Delhi. Ara Centre, Pan No.Aabcl8541R Jhandewalan Extension Karol Bagh, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 153CSection 234ASection 270A

…action as recorded by the assessing officer is a mechanical satisfaction without application of mind because no incriminating material relating to the appellant assessee either has been discussed or pointed out. In the case of Saksham Commodities Ltd. v. ITO [464 ITR 1 (Delhi)], the Hon’ble Delhi High Court observed: [para 51] 51. Ultimately Section 153C is concerned with books, documents or articles seized in the course of a search and which are found to have the potential to impact or have a bearing on an assessment which may be undergoing or which may have been M/S LS CONTRACTORS PVT. LTD. completed. The wor…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4023/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.4021, 4022 and 4023/Del/2025 [Assessment Years: 2014-15, 2015-16 and 2017-18] Chandra Vidya Income Tax Officer, Ward- Investment & Finance 35(1), Pvt. Ltd. Vs E-2, Civic Centre, Delhi- N-86, IIIrd Floor, Left 110002 Side, Panchsheel Park, New Delhi-110015 PAN-AAACC1174A Appellant Respondent Appellant by Shri Sumit Lalchandani, Advocate and Shri Shivam Yadav, Advocate Respondent by Ms. Rajinder Kaur, CIT(DR) Date of Hearing 20.11.2025 Date of Pr…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4022/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.4021, 4022 and 4023/Del/2025 [Assessment Years: 2014-15, 2015-16 and 2017-18] Chandra Vidya Income Tax Officer, Ward- Investment & Finance 35(1), Pvt. Ltd. Vs E-2, Civic Centre, Delhi- N-86, IIIrd Floor, Left 110002 Side, Panchsheel Park, New Delhi-110015 PAN-AAACC1174A Appellant Respondent Appellant by Shri Sumit Lalchandani, Advocate and Shri Shivam Yadav, Advocate Respondent by Ms. Rajinder Kaur, CIT(DR) Date of Hearing 20.11.2025 Date of Pr…

Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi vs. Deputy Commissioner of Income Tax, Central Circle -28, Delhi, New Delhi

ITA 4021/DEL/2025[2014-15]Status: DisposedITAT Delhi20 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER ITA Nos.4021, 4022 and 4023/Del/2025 [Assessment Years: 2014-15, 2015-16 and 2017-18] Chandra Vidya Income Tax Officer, Ward- Investment & Finance 35(1), Pvt. Ltd. Vs E-2, Civic Centre, Delhi- N-86, IIIrd Floor, Left 110002 Side, Panchsheel Park, New Delhi-110015 PAN-AAACC1174A Appellant Respondent Appellant by Shri Sumit Lalchandani, Advocate and Shri Shivam Yadav, Advocate Respondent by Ms. Rajinder Kaur, CIT(DR) Date of Hearing 20.11.2025 Date of Pr…

Srs Panchratan Diamonds Pvt Ltd, Delhi vs. DCIT Central Circle-7, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 219/DEL/2023[2016-17]Status: DisposedITAT Delhi14 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Arijit Chakraborty, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)
Section 132Section 143(2)Section 153ASection 153C

…sumption of jurisdiction and framing of assessment under section 153C of the Act. ITA Nos. 218 & 219/Del/2023 SRS Panchratan Diamonds Pvt. Ltd But we find that the Hon’ble Jurisdictional High Court in the case of 9. Saksham Commodities Ltd vs ITO reported in 464 ITR 1 (Del) dated 09- 04-2024 (judges of equal strength) had passed an order in favour of the assessee on the very same issue. The relevant operative portion of the said order is reproduced below:- “50. What we seek to emphasise is that merely because Section 153C confers jurisdiction upon the AO to commence an exercise of assessment or reassessment for…

Srs Panchratan Diamonds Pvt Ltd., New Delhi vs. DCIT Central Circle-7, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 218/DEL/2023[2015-16]Status: DisposedITAT Delhi14 Nov 2025AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Arijit Chakraborty, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)
Section 132Section 143(2)Section 153ASection 153C

…sumption of jurisdiction and framing of assessment under section 153C of the Act. ITA Nos. 218 & 219/Del/2023 SRS Panchratan Diamonds Pvt. Ltd But we find that the Hon’ble Jurisdictional High Court in the case of 9. Saksham Commodities Ltd vs ITO reported in 464 ITR 1 (Del) dated 09- 04-2024 (judges of equal strength) had passed an order in favour of the assessee on the very same issue. The relevant operative portion of the said order is reproduced below:- “50. What we seek to emphasise is that merely because Section 153C confers jurisdiction upon the AO to commence an exercise of assessment or reassessment for…

Rohit Jain, Tonk vs. Income Tax Officer, Ward, Tonk

In the result, the appeals of the assessee are allowed

ITA 760/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 760/JPR/2025 निर्धारण वर्ष / Assessment Years : 2015-16 Rohit Jain Tonk Subash Bazar, Tonk. बनाम The ITO, Vs. Ward, Tonk. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ASEPJ2353H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA. No. 757 & 758/JPR/2025 निर्धारण वर्ष / Assessment Years : 2013-14 & 2015-16 Mohit Jain 7, S…

Rohit Jain, Tonk vs. Income Tax Officer - Ward, Tonk

In the result, the appeals of the assessee are allowed

ITA 759/JPR/2025[2012-13]Status: DisposedITAT Jaipur13 Nov 2025AY 2012-13

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

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

…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. 760/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16 Rohit Jain cuke The ITO, Tonk Subash Bazar, Vs. Ward, Tonk. Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASEPJ2353H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 757 & 758/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2015-16 Mohit Jain cuke The ITO,…

Mohit Jain, Tonk vs. Income Tax Officer, Tonk

In the result, the appeals of the assessee are allowed

ITA 758/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16
For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 760/JPR/2025 निर्धारण वर्ष / Assessment Years : 2015-16 Rohit Jain The ITO, Tonk Subash Bazar, बनाम Vs. Ward, Tonk. Tonk. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ASEPJ2353H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA. No. 757 & 758/JPR/2025 निर्धारण वर्ष / Assessment Years : 2013-14 & 2015-16 Mohit Jain The…

Mohit Jain, Tonk vs. Income Tax Officer, Tonk

In the result, the appeals of the assessee are allowed

ITA 757/JPR/2025[2013-14]Status: DisposedITAT Jaipur13 Nov 2025AY 2013-14

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

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

…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. 760/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16 Rohit Jain cuke The ITO, Tonk Subash Bazar, Vs. Ward, Tonk. Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASEPJ2353H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 757 & 758/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2015-16 Mohit Jain cuke The ITO,…

Shubham Jain, Tonk, Rajasthan vs. Income Tax Officer, Ward - Tonk, Maha Devali, Tonk

In the result, the appeals of the assessee are allowed

ITA 756/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Nov 2025AY 2015-16

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

For Appellant: Shri Jaideep Malik, AdvocateFor Respondent: Mrs. Alka Gauta, CIT-DR
Section 153CSection 69C

…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. 760/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2015-16 Rohit Jain cuke The ITO, Tonk Subash Bazar, Vs. Ward, Tonk. Tonk. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASEPJ2353H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 757 & 758/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2013-14 & 2015-16 Mohit Jain cuke The ITO,…

Stercon Energy Pvt. Ltd., Delhi vs. ACIT, Central Circle-29, Delhi

In the result, the appeal of the assessee is allowed

ITA 5798/DEL/2024[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5797/Del/2024 (ASSESSMENT YEAR 2017-18) Asst. CIT, Stercon Energy Pvt. Ltd., Central Circle-29, 215-219 Pearls Business Park, Vs. New Delhi. Saraswati Park, Delhi-110034. PAN-AAOCS7746Q (Appellant) (Respondent) Assessee by Shri Amol Sinha, Adv., & Shri Ankit Kumar, Adv. Department by Shri Dayainder Singh Sindhu, CIT(D Date of Hearing 16/10/2025 Date of Pronouncement 17/10/2025 O R D E R PER MANISH AGARWAL, AM: These three appeals are filed by the asses…

Stercon Energy Pvt. Ltd., Delhi vs. ACIT Central Circle- 29, Delhi

In the result, the appeal of the assessee is allowed

ITA 5797/DEL/2024[2017-18]Status: DisposedITAT Delhi17 Oct 2025AY 2017-18

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5797/Del/2024 (ASSESSMENT YEAR 2017-18) Asst. CIT, Stercon Energy Pvt. Ltd., Central Circle-29, 215-219 Pearls Business Park, Vs. New Delhi. Saraswati Park, Delhi-110034. PAN-AAOCS7746Q (Appellant) (Respondent) Assessee by Shri Amol Sinha, Adv., & Shri Ankit Kumar, Adv. Department by Shri Dayainder Singh Sindhu, CIT(D Date of Hearing 16/10/2025 Date of Pronouncement 17/10/2025 O R D E R PER MANISH AGARWAL, AM: These three appeals are filed by the asses…

Stercon Energy Pvt Ltd, Delhi vs. ACIT, Central Circle-29, Delhi

In the result, the appeal of the assessee is allowed

ITA 5796/DEL/2024[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.5797/Del/2024 (ASSESSMENT YEAR 2017-18) Asst. CIT, Stercon Energy Pvt. Ltd., Central Circle-29, 215-219 Pearls Business Park, Vs. New Delhi. Saraswati Park, Delhi-110034. PAN-AAOCS7746Q (Appellant) (Respondent) Assessee by Shri Amol Sinha, Adv., & Shri Ankit Kumar, Adv. Department by Shri Dayainder Singh Sindhu, CIT(D Date of Hearing 16/10/2025 Date of Pronouncement 17/10/2025 O R D E R PER MANISH AGARWAL, AM: These three appeals are filed by the asses…