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

Prathima Eggsel Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1327/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…zed incriminating material for the concerned assessment years is no longer res integra? In support of this contention, the Learned Counsel for the Assessee relied on the Judgment of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd v. ITO [2024] 461 ITR 1 (Delhi) wherein the Hon’ble Delhi High Court held that there is a well settled distinction which the law recognizes between the existence of power and the exercise thereof and merely because section 153C confers jurisdiction upon the Assessing Officer to commence an exercise of assessment or reassessment for a block of years which are mentioned in…

Prathima Eggsel Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1326/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…zed incriminating material for the concerned assessment years is no longer res integra? In support of this contention, the Learned Counsel for the Assessee relied on the Judgment of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd v. ITO [2024] 461 ITR 1 (Delhi) wherein the Hon’ble Delhi High Court held that there is a well settled distinction which the law recognizes between the existence of power and the exercise thereof and merely because section 153C confers jurisdiction upon the Assessing Officer to commence an exercise of assessment or reassessment for a block of years which are mentioned in…

Prathima Resorts & Restaurants Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1324/HYD/2024[2017-18]Status: DisposedITAT Hyderabad09 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…zed incriminating material for the concerned assessment years is no longer res integra? In support of this contention, the Learned Counsel for the Assessee relied on the Judgment of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd v. ITO [2024] 461 ITR 1 (Delhi) wherein the Hon’ble Delhi High Court held that there is a well settled distinction which the law recognizes between the existence of power and the exercise thereof and merely because section 153C confers jurisdiction upon the Assessing Officer to commence an exercise of assessment or reassessment for a block of years which are mentioned in…

Msn Institute of Medical Sciences Private Limited, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, ITA.No.1322 & 1323/Hyd

ITA 1323/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 153CSection 153DSection 263

…zed incriminating material for the concerned assessment years is no longer res integra? In support of this contention, the Learned Counsel for the Assessee relied on the Judgment of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd v. ITO [2024] 461 ITR 1 (Delhi) wherein the Hon’ble Delhi High Court held that there is a well settled distinction which the law recognizes between the existence of power and the exercise thereof and merely because section 153C confers jurisdiction upon the Assessing Officer to commence an exercise of assessment or reassessment for a block of years which are mentioned in…

Super Bazar Stores Pvt Ltd, New Delhi vs. ACIT Central Circle-6, New Delhi

In the result, the appeal of the assessee is allowed

ITA 9757/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Super Bazar Stores Pvt.Ltd. Vs Acit, C/O-Radheyshyam Sharma & Central Circle-6 Co., Ca, 351, 3Rd Floor Jhandewalan Ext. Aggarwal Modern Bazar New Delhi Lawrence Road New Delhi-110035 Pan-Aascs6467N Appellant Respondent Appellant By Shri Amol Sinha, Adv. Respondent By Ms. Jaya Chaudhary, Cit Dr Date Of Hearing 24.03.2025 Date Of Pronouncement 09.04.2025 Order

Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2014-15] Super Bazar Stores Pvt.Ltd. vs ACIT, C/o-Radheyshyam Sharma & Central Circle-6 Co., CA, 351, 3rd Floor Jhandewalan Ext. Aggarwal Modern Bazar New Delhi Lawrence Road New Delhi-110035 PAN-AASCS6467N APPELLANT RESPONDENT Appellant by Shri Amol Sinha, Adv. Respondent by Ms. Jaya Chaudhary, CIT DR Date of Hearing 24.03.2025 Date of Pronouncement 09.04.2025 ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the inst…

Ashish Anand, New Delhi vs. ITO, Ward-29(8), New Delhi

ITA 1788/DEL/2023[2017-18]Status: DisposedITAT Delhi04 Apr 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 153ASection 153C

…ssessee/third person not having clarified as to whether the relevant seized material had any “bearing………………….” as stipulated in section 153C(1) of the Act. Hon’ble jurisdictional high court’s recent 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 section 153C satisfaction is not a mere mechanical exercise. We thus draw strong support therefrom to conclude that the learned assessing authority in the assessee’s cases had erred in law and on facts in recording an improper satisfaction bef…

DCIT., Central Circle-1(3), Hyderabad vs. Sudhakar Reddy Nalla, Hyderabad

ITA 776/HYD/2024[2016-17]Status: DisposedITAT Hyderabad01 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Smt. M. Narmada, CIT-DR &
Section 132Section 153CSection 69ASection 69C

…e seized material and its linkage to the escaped income for each assessment year is required as per the mandate of section 153C of the Act. However, the Ld. AR relying on the decision of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO 464 ITR 1 (Del), submitted that, explicit identification of the seized material and its linkage to the escaped income for each assessment year is necessary in a case where CSN for more than one year has been recorded by the Ld. AO. We have gone through the decision of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (supra), wherein a…

DCIT., Central Circle-1(3), Hyderabad vs. Sudhakar Reddy Nalla, Hyderabad

ITA 1194/HYD/2024[2019-20]Status: DisposedITAT Hyderabad01 Apr 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Smt. M. Narmada, CIT-DR &
Section 132Section 153CSection 69ASection 69C

…e seized material and its linkage to the escaped income for each assessment year is required as per the mandate of section 153C of the Act. However, the Ld. AR relying on the decision of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO 464 ITR 1 (Del), submitted that, explicit identification of the seized material and its linkage to the escaped income for each assessment year is necessary in a case where CSN for more than one year has been recorded by the Ld. AO. We have gone through the decision of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (supra), wherein a…

Sudhakar Reddy Nalla, Hyderabad vs. DCIT., Central Circle-1(3), Hyderabad

ITA 1098/HYD/2024[2016-17]Status: DisposedITAT Hyderabad01 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Smt. M. Narmada, CIT-DR &
Section 132Section 153CSection 69ASection 69C

…e seized material and its linkage to the escaped income for each assessment year is required as per the mandate of section 153C of the Act. However, the Ld. AR relying on the decision of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO 464 ITR 1 (Del), submitted that, explicit identification of the seized material and its linkage to the escaped income for each assessment year is necessary in a case where CSN for more than one year has been recorded by the Ld. AO. We have gone through the decision of Hon'ble Delhi High Court in the case of Saksham Commodities Ltd. Vs. ITO (supra), wherein a…

Mr. Abhishek Chhabra, New Delhi vs. ITO, New Delhi

Appeal is allowed in above terms

ITA 5652/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Mar 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2020-21 Vs. Dcit, Sh. Harish Kumar Agrawal, 1080, Arya Nagar, Gali No. 3, Central Circle-3, Kosi Kalan, New Delhi Uttar Pradesh Pan: Aawpa1906F (Appellant) (Respondent) Assessee By Sh. M.M. Agrawal, Ca Department By Ms. Suman Malik, Cit(Dr)

Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Vs. DCIT, Sh. Harish Kumar Agrawal, 1080, Arya Nagar, Gali No. 3, Central Circle-3, Kosi Kalan, New Delhi Uttar Pradesh PAN: AAWPA1906F (Appellant) (Respondent) Assessee by Sh. M.M. Agrawal, CA Department by Ms. Suman Malik, CIT(DR) Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)…

ACIT, Jaipur vs. Udai Buildhome Pvt Ltd, Jaipur

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

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

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

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

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

ACIT, Jaipur vs. Udai Buildhome Pvt Ltd, Jaipur

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

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

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

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

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

ACIT, Central Circle- 30, New Delhi vs. Kuber Securities, New Delhi

ITA 4213/DEL/2018[2013-14]Status: DisposedITAT Delhi03 Mar 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…

Rupal Kashyap Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6195/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Feb 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…

Rupal Kashyap Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6193/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Feb 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…

Rupal Kashyap Mehta, Mumbai vs. DCIT, CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6192/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Feb 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…

Rupal Kashyap Mehta, Mumbai vs. DCIT, CC-4(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 6191/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Feb 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10(38)Section 127(2)Section 132(4)Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.6191/Mum/2024 to 6196/Mum/2024 (Assessment Year :2012-13 & 2014-15 to 2018-19) Mrs. Rupal Kashyap Mehta Vs. DCIT CC 4(1) 26/27, A Wing Mumbai Ahuja Towers Rajabhau Desai Road Prabhadevi Mumbai – 400 025 PAN/GIR No.AGRPM5338E (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Hybrid) / Shri Satish Kumar Gupta Revenue by Smt. Sanyogita Nagpal, CIT DR Date of Hearing 20/02/2025 Date of Pronouncement 27/02/2025 आदेश / O R D E R PER BENCH: The aforesaid ap…

ITO, Ward- 6(4), New Delhi vs. Creative Techno Solutions Pvt. Ltd., New Delhi

ITA 4265/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2025AY 2012-13

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…

Principal Commissioner of Income Tax-4, Delhi vs. Golf Technologies Pvt Ltd

ITA/498/2023HC Delhi10 Feb 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

Section 153A

…ITA 498/2023 Page 1 of 15 $~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 498/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-4, DELHI .....Appellant Through: Mr. Abhishek Maratha, Sr. SC, Mr. Apoorv Agarwal, Jr. SC, Mr. Parth Samwal, Jr. SC with Mr. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel, Mr. Himanshu Gaur, Ms. Paridhi Kohli and Mr. Kamakshraj Singh, Advocates. versus GOLF TECHNOLOGIES PVT LTD .....Respondent Through: Mr. Pushpdeep Singh Sodhi, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON…

Partistha Commercial Centre Private Limited, Delhi vs. Commissioner of Income Tax (Appeals), Delhi

ITA 4264/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jan 2025AY 2016-17

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…