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

DCIT., Central Circle-1(2), Hyderabad vs. Vpr Mining Infrastructure Private Limited, Nellore

In the result, appeal of the Revenue is dismissed

ITA 939/HYD/2025[2018-19]Status: DisposedITAT Hyderabad15 Oct 2025AY 2018-19

Bench: : Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The Dcit, Central Vpr Mining Vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, Nellore. Pin -500 004. Pin – 524003 Andhra Pradesh Telangana. Pan Aaccv6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Mv Prasad राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA MV PrasadFor Respondent: : Dr. Narendra Kumar Naik, CIT-DR
Section 132Section 143(3)Section 153C

…1 ITA.No.939/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH, HYDERABAD BEFORE : SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The DCIT, Central VPR Mining vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, NELLORE. PIN -500 004. PIN – 524003 Andhra Pradesh Telangana. PAN AACCV6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA MV Prasad राज" व "ारा/Revenue by:: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 03.09.2025 घोष…

Kamaladityya Construction Pvt. Ltd., Jharkhand vs. DCIT, Central Circle-30, Delhi

ITA 831/DEL/2025[2020-21]Status: DisposedITAT Delhi08 Oct 2025AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 829/Del/2025 : Asstt. Year : 2018-19 Ita No. 830/Del/2025 : Asstt. Year : 2019-20 Ita No. 831/Del/2025 : Asstt. Year : 2020-21 Kamaladityya Construction Pvt. Ltd. Vs Dcit, 201, Co-Operative Colony, Bokaro Central Circle-30, Steel City, Jharkhand-827001 New Delhi110002 (Appellant) (Respondent) Pan No. Aadck8525G Assessee By : Sh. Devesh Poddar, Adv. & Sh. Devashish Chatterji, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 08.10.2025 Date Of Pronouncement: 08.10.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 829, 830 & 831/Del/2025 For Assessment Years 2018-19, 2019-20 & 2020- 21 Arise Against The Cit(A)-30, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1071411822(1), 1071412015(1) & 1071412233(1) All Dated 20.12.2024, In Proceedings U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Devesh Poddar, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 127Section 132Section 153CSection 153C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 829/Del/2025 : Asstt. Year : 2018-19 ITA No. 830/Del/2025 : Asstt. Year : 2019-20 ITA No. 831/Del/2025 : Asstt. Year : 2020-21 Kamaladityya Construction Pvt. Ltd. Vs DCIT, 201, Co-operative Colony, Bokaro Central Circle-30, Steel City, Jharkhand-827001 New Delhi110002 (APPELLANT) (RESPONDENT) PAN No. AADCK8525G Assessee by : Sh. Devesh Poddar, Adv. & Sh. Devashish Chatterji, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 08.10.…

Kamaladityya Construction Pvt. Ltd., Jharkhand vs. DCIT, Central Circle-30, New Dellhi

ITA 830/DEL/2025[2019-20]Status: DisposedITAT Delhi08 Oct 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 829/Del/2025 : Asstt. Year : 2018-19 Ita No. 830/Del/2025 : Asstt. Year : 2019-20 Ita No. 831/Del/2025 : Asstt. Year : 2020-21 Kamaladityya Construction Pvt. Ltd. Vs Dcit, 201, Co-Operative Colony, Bokaro Central Circle-30, Steel City, Jharkhand-827001 New Delhi110002 (Appellant) (Respondent) Pan No. Aadck8525G Assessee By : Sh. Devesh Poddar, Adv. & Sh. Devashish Chatterji, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 08.10.2025 Date Of Pronouncement: 08.10.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 829, 830 & 831/Del/2025 For Assessment Years 2018-19, 2019-20 & 2020- 21 Arise Against The Cit(A)-30, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1071411822(1), 1071412015(1) & 1071412233(1) All Dated 20.12.2024, In Proceedings U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Devesh Poddar, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 127Section 132Section 153CSection 153C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 829/Del/2025 : Asstt. Year : 2018-19 ITA No. 830/Del/2025 : Asstt. Year : 2019-20 ITA No. 831/Del/2025 : Asstt. Year : 2020-21 Kamaladityya Construction Pvt. Ltd. Vs DCIT, 201, Co-operative Colony, Bokaro Central Circle-30, Steel City, Jharkhand-827001 New Delhi110002 (APPELLANT) (RESPONDENT) PAN No. AADCK8525G Assessee by : Sh. Devesh Poddar, Adv. & Sh. Devashish Chatterji, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 08.10.…

Kamaladityya Construction Pvt. Ltd, Jharkhand vs. DCIT, Central Circle-30, Delhi

ITA 829/DEL/2025[2018-19]Status: DisposedITAT Delhi08 Oct 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 829/Del/2025 : Asstt. Year : 2018-19 Ita No. 830/Del/2025 : Asstt. Year : 2019-20 Ita No. 831/Del/2025 : Asstt. Year : 2020-21 Kamaladityya Construction Pvt. Ltd. Vs Dcit, 201, Co-Operative Colony, Bokaro Central Circle-30, Steel City, Jharkhand-827001 New Delhi110002 (Appellant) (Respondent) Pan No. Aadck8525G Assessee By : Sh. Devesh Poddar, Adv. & Sh. Devashish Chatterji, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 08.10.2025 Date Of Pronouncement: 08.10.2025 Order Per Satbeer Singh Godara: These Assessee’S Three Appeals In Ita Nos. 829, 830 & 831/Del/2025 For Assessment Years 2018-19, 2019-20 & 2020- 21 Arise Against The Cit(A)-30, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1071411822(1), 1071412015(1) & 1071412233(1) All Dated 20.12.2024, In Proceedings U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Devesh Poddar, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 127Section 132Section 153CSection 153C(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 829/Del/2025 : Asstt. Year : 2018-19 ITA No. 830/Del/2025 : Asstt. Year : 2019-20 ITA No. 831/Del/2025 : Asstt. Year : 2020-21 Kamaladityya Construction Pvt. Ltd. Vs DCIT, 201, Co-operative Colony, Bokaro Central Circle-30, Steel City, Jharkhand-827001 New Delhi110002 (APPELLANT) (RESPONDENT) PAN No. AADCK8525G Assessee by : Sh. Devesh Poddar, Adv. & Sh. Devashish Chatterji, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 08.10.…

DCIT, Central Circle 8(4), Mumbai vs. Piyush Arun Bongirwar, Mumbnai

In the result, revenue’s appeal is dismissed and the assessee’s cross objection is allowed

ITA 1894/MUM/2025[2016-17]Status: DisposedITAT Mumbai29 Sept 2025AY 2016-17

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhri

For Appellant: NoneFor Respondent: Shri Aditya M. Rai - SR. DR
Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.1892 to 1895/MUM/2025 (Assessment Years:2014-15 to 2016-17 & 2018-19) DCIT, Central Circle v/s. Piyush Arun Bongirwar 8(4), Mumbai 111, Shalaka Building, 11th Room No. 659, 6th Floor, Floor, Maharshi Karve Road, Aayakar Bhavan, M.K. Near Cooperage Telephone, Road, Mumbai 400020 Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ABMPB4761G Appellant .. Respondent CO No.160 to 163/Mum/2025 (Assessment Years: 2014-15 to 2016-17 & 2018-19) Piyush Arun v/s. DCIT,…

DCIT, Central Circle 8(4), Mumbai vs. Piyush Arun Bongirwar, Mumbai

In the result, revenue's appeal is dismissed and the assessee's cross

ITA 1893/MUM/2025[2015-16]Status: DisposedITAT Mumbai29 Sept 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhri

For Appellant: NoneFor Respondent: Shri Aditya M. Rai - SR. DR
Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.1892 to 1895/MUM/2025 (Assessment Years:2014-15 to 2016-17 & 2018-19) DCIT, Central Circle v/s. Piyush Arun Bongirwar 8(4), Mumbai 111, Shalaka Building, 11th Room No. 659, 6th Floor, Floor, Maharshi Karve Road, Aayakar Bhavan, M.K. Near Cooperage Telephone, Road, Mumbai 400020 Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ABMPB4761G Appellant .. Respondent CO No.160 to 163/Mum/2025 (Assessment Years: 2014-15 to 2016-17 & 2018-19) Piyush Arun v/s. DCIT, Ce…

DCIT, Central Circle 8(4), Mumbai vs. Piyush Arun Bongirwar, Mumbai

In the result, revenue's appeal is dismissed and the assessee's cross

ITA 1892/MUM/2025[2014-15]Status: DisposedITAT Mumbai29 Sept 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhri

For Appellant: NoneFor Respondent: Shri Aditya M. Rai - SR. DR
Section 153CSection 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No.1892 to 1895/MUM/2025 (Assessment Years:2014-15 to 2016-17 & 2018-19) DCIT, Central Circle v/s. Piyush Arun Bongirwar 8(4), Mumbai Room No. 659, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai 400020 111, Shalaka Building, 11th Floor, Maharshi Karve Road, Near Cooperage Telephone, Mumbai 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: ABMPB4761G Appellant .. Respondent CO No.160 to 163/Mum/2025 (Assessment Years: 2014-15 to 2016-17 & 2018-19) Piyush Bongirwar 111, Sha…

Gardex Human Foundation, Kartar Pur vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 184/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

Section 12ASection 12A(1)(ac)Section 80G

…d it falls under the general public utility, the registration to the institution cannot be denied. In support of his contention he relied upon the Hon’ble Supreme Court Judgment in the case of Water & Land Management Training a Research Institute reported in 461 ITR 1 (SC). As such, he prayed for an opportunity to present himself before the ld. CIT(E) and to explain his case to her satisfaction. 4. The ld. DR relied on the order of the ld. CIT(E), but has no objection if the matter is remanded back to the file of the ld. CIT(E) for fresh adjudication. 5. We have heard the rival submissions and considered the mat…

Gardex Human Foundation, Kartar Pur vs. Commissioner of Income Tax( Exemptions), Chandigarh

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 183/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

Section 12ASection 12A(1)(ac)Section 80G

…d it falls under the general public utility, the registration to the institution cannot be denied. In support of his contention he relied upon the Hon’ble Supreme Court Judgment in the case of Water & Land Management Training a Research Institute reported in 461 ITR 1 (SC). As such, he prayed for an opportunity to present himself before the ld. CIT(E) and to explain his case to her satisfaction. 4. The ld. DR relied on the order of the ld. CIT(E), but has no objection if the matter is remanded back to the file of the ld. CIT(E) for fresh adjudication. 5. We have heard the rival submissions and considered the mat…

Dy. Commissioner of Income Tax, Central Circle-3, Ludhiana vs. Gurdip Cycle Industries, Dashmesh Nagar, Ludhiana

In the result Revenue appeal in A

ITA 1207/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh03 Sept 2025AY 2022-23

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA Nos.1205 To 1207/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2019-20, 2020-21 & 2022-23 बनाम The Dy. CIT Central Circle-3 Ludhiana Gurdeep Cycle Industries 370, St. No. 1, Link Road Dashmesh Nagar, Ludhiana-141003, Punjab स्थायी लेखा सं. / PAN NO: AAAFG9508M प्रत्यर्थी / Respondent अपीलार्थी/Appellant Cross Objection Nos.23 To 25/Chd/2025 In (आयकर अपील सं. / ITA Nos.1205 To 1207/Chd/ 2024) निर्धारण वर्ष / Ass

For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 153C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA Nos. 1205 To 1207/Chd/ 2024 िनधा"रण वष" / Assessment Years : 2019-20, 2020-21 & 2022-23 The Dy. CIT बनाम Gurdeep Cycle Industries Central Circle-3 370, St. No. 1, Link Road Ludhiana Dashmesh Nagar, Ludhiana-141003, Punjab "ायी लेखा सं./PAN NO: AAAFG9508M अपीलाथ"/Appellant ""थ"/Respondent Cross Objection Nos. 23 To 25/Chd/2025 In (आयकर अपील सं./…

Dy. Commissioner of Income Tax, CC-3, Ludhiana vs. Gurdip Cycle Industries, Dashmesh Nagar, Ludhiana

In the result Revenue appeal in A

ITA 1206/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh03 Sept 2025AY 2020-21
For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 153C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA Nos. 1205 To 1207/Chd/ 2024 िनधा"रण वष" / Assessment Years : 2019-20, 2020-21 & 2022-23 The Dy. CIT बनाम Gurdeep Cycle Industries Central Circle-3 370, St. No. 1, Link Road Ludhiana Dashmesh Nagar, Ludhiana-141003, Punjab "ायी लेखा सं./PAN NO: AAAFG9508M अपीलाथ"/Appellant ""थ"/Respondent Cross Objection Nos. 23 To 25/Chd/2025 In (आयकर अपील सं./…

Dy. Commissioner of Income Tax, CC-3, Ludhiana vs. Gurdip Cycle Industries, Ludhiana

In the result Revenue appeal in A

ITA 1205/CHANDI/2024[2019]Status: DisposedITAT Chandigarh03 Sept 2025

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA Nos.1205 Το 1207/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2019-20, 2020-21 & 2022-23 | | बनाम | | | :--- | :---: | :--- | | The Dy. CIT Central Circle-3 Ludhiana | | Gurdeep Cycle Industries 370, St. No. 1, Link Road Dashmesh Nagar, Ludhiana-141003, Punjab | स्थायी लेखा सं. / PAN NO: AAAFG9508M अपीलार्थी/Appellant | | प्रत्यर्थी / Respondent Cross Objection Nos.23 Το 25/Chd/2025 In (आयकर अपील सं. / ITA Nos

For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 153C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA Nos. 1205 To 1207/Chd/ 2024 िनधा"रण वष" / Assessment Years : 2019-20, 2020-21 & 2022-23 The Dy. CIT बनाम Gurdeep Cycle Industries Central Circle-3 370, St. No. 1, Link Road Ludhiana Dashmesh Nagar, Ludhiana-141003, Punjab "ायी लेखा सं./PAN NO: AAAFG9508M अपीलाथ"/Appellant ""थ"/Respondent Cross Objection Nos. 23 To 25/Chd/2025 In (आयकर अपील सं./…

DCIT, Central Circle-2, 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…

C5 Infra Private Limited, Secunderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 332/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. Acit Secunderabad Central Circle 2(3) Pan:Aafcc2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 10/03/2023 Of The Learned Cit (A)-12, Hyderabad, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri K.C. Devdas, CAFor Respondent: : Shri Narender Kumar Naik
Section 132Section 139(1)Section 143(3)Section 153ASection 40A(3)

…ITA No 332 of 2023 C5 Infra P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘DB-B‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. ACIT Secunderabad Central Circle 2(3) PAN:AAFCC2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri K.C. Devdas, CA Shri C. Maheshwar Reddy, CA राज" व "ारा/Revenue by:: Shri Narender Kumar Naik, CIT(DR) सुनवाई की तारीख/Date of hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25…

Homelife Buildcon Private Limited, Sunview Enclave, Ayali Kalan, Ludhiana, Punjab vs. Smt. Samandeep Kaur DCIT-Central Circle-1, Ludhiana, Punjab

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Homelife Buildcon Pvt. Ltd., Ludhiana

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

ACIT, Central Circle-2, New Delhi vs. Team Buildcon P.Ltd, New Delhi

In the result, Appeals of the Revenue are partly allowed for

ITA 4896/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/S Team Buildocn Pvt. Ltd. Of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, Ara Jhandewalan Delhi Extension, New Delhi Pan: Aacct4491L

Section 132Section 153A

…1 ITA No. 4895 & 4896/Del/2017 ACIT Vs. Team Buildcon Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/s Team Buildocn Pvt. Ltd. of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, ARA Jhandewalan Delhi Extension, New Delhi PAN: AACCT4491L Appellant Respondent Assessee by Sh. Ruchesh Sinha, Adv& Dr. Rakesh Kumar, Adv, Ms. Monalsa Maity, Adv Revenue by Sh. Jitender Singh, CIT DR…

ACIT, Central Circle-2, New Delhi vs. Team Buildcon P.Ltd, New Delhi

In the result, Appeals of the Revenue are partly allowed for

ITA 4895/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Jul 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/S Team Buildocn Pvt. Ltd. Of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, Ara Jhandewalan Delhi Extension, New Delhi Pan: Aacct4491L

Section 132Section 153A

…1 ITA No. 4895 & 4896/Del/2017 ACIT Vs. Team Buildcon Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No. 4896/Del/2017 (A.Y. 2013-14) Assistant Commissioner Vs M/s Team Buildocn Pvt. Ltd. of Income Tax, Central C-1/9, Safdarjung Circle-2, Room No. 363, Development Area, New E-2, ARA Jhandewalan Delhi Extension, New Delhi PAN: AACCT4491L Appellant Respondent Assessee by Sh. Ruchesh Sinha, Adv& Dr. Rakesh Kumar, Adv, Ms. Monalsa Maity, Adv Revenue by Sh. Jitender Singh, CIT DR…

Signatureglobal India Ltd, Delhi vs. DCIT, Central Circle-4, Delhi

In the result, both the assesee’s appeals pertaining to assessment year 2015-16

ITA 1302/DEL/2025[2016-17]Status: DisposedITAT Delhi03 Jul 2025AY 2016-17

Bench: Shri Shamim Yahya & Shri Sudhir Pareekita No. 1301 & 1302/Del/2025 [Assessment Years : 2015-16 & 2016-17] Signatureglobal India Vs Dcit, Central Ltd., Circle-4, Delhi 13Th 1304, Floor, Dr. Gopal Bhawan, 28, Barakhamba Road, New Delhi – 110 0001 Pan-Aaccr3807M Appellant Respondent Appellant By Shri Amit Goel, Ca & Shri Pranav Yadav, Adv. Ms. Monika Singh, Cit(Dr) Respondent By Date Of Hearing 03.07.2025 Date Of Pronouncement 03.07.2025

Section 132Section 153CSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 1301 & 1302/Del/2025 [Assessment Years : 2015-16 & 2016-17] SIGNATUREGLOBAL INDIA vs DCIT, CENTRAL LTD., CIRCLE-4, DELHI 13TH 1304, FLOOR, DR. GOPAL BHAWAN, 28, BARAKHAMBA ROAD, NEW DELHI – 110 0001 PAN-AACCR3807M APPELLANT RESPONDENT Appellant by Shri Amit Goel, CA & Shri Pranav Yadav, Adv. Ms. Monika Singh, CIT(DR) Respondent by Date of Hearing 03.07.2025 Date of Pronouncement 03.07.2025 ORDER PER SHAMIM YAHYA, AM : These captioned appeals have been fi…

Signatureglobal India Ltd, Delhi vs. DCIT, Central Circle-4, Delhi

In the result, both the assesee’s appeals pertaining to assessment year 2015-16

ITA 1301/DEL/2025[2015-16]Status: DisposedITAT Delhi03 Jul 2025AY 2015-16

Bench: Shri Shamim Yahya & Shri Sudhir Pareekita No. 1301 & 1302/Del/2025 [Assessment Years : 2015-16 & 2016-17] Signatureglobal India Vs Dcit, Central Ltd., Circle-4, Delhi 13Th 1304, Floor, Dr. Gopal Bhawan, 28, Barakhamba Road, New Delhi – 110 0001 Pan-Aaccr3807M Appellant Respondent Appellant By Shri Amit Goel, Ca & Shri Pranav Yadav, Adv. Ms. Monika Singh, Cit(Dr) Respondent By Date Of Hearing 03.07.2025 Date Of Pronouncement 03.07.2025

Section 132Section 153CSection 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “F” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 1301 & 1302/Del/2025 [Assessment Years : 2015-16 & 2016-17] SIGNATUREGLOBAL INDIA vs DCIT, CENTRAL LTD., CIRCLE-4, DELHI 13TH 1304, FLOOR, DR. GOPAL BHAWAN, 28, BARAKHAMBA ROAD, NEW DELHI – 110 0001 PAN-AACCR3807M APPELLANT RESPONDENT Appellant by Shri Amit Goel, CA & Shri Pranav Yadav, Adv. Ms. Monika Singh, CIT(DR) Respondent by Date of Hearing 03.07.2025 Date of Pronouncement 03.07.2025 ORDER PER SHAMIM YAHYA, AM : These captioned appeals have been fi…