Saksham Commodities v. ITO

101 Taxmann.com 485High Court#16471 most cited

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

Sections most often in play

Section 143(3)Section 153A Section 153C Section 132 Section 147 Section 148 Section 68 Section 10(38)

Issues it is cited on

section 131(1a)section 34 block period section 10(38)section 50 search assessment documents seized satisfaction note liable to tax non-resident final assessment order section 132(4)

Judgments citing Saksham Commodities v. ITO

DCIT CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKER AWASTHI, NEW DELHI

ITA 5347/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Feb 2026AY 2018-19

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

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…

DCIT CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKER AWASTHI, NEW DELHI

ITA 5346/DEL/2025[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

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

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 132Section 153CSection 68

…ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 Udai Shanker Awasthi INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Central Circle-1, New Delhi (Appellant) Vs. Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1.…

DCIT, CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKER AWASTHI, NEW DELHI

ITA 5345/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Feb 2026AY 2015-16

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

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 132Section 153CSection 68

DCIT, CENTRAL CIRCLE 1, NEW DELHI, NEW DELHI vs. UDAI SHANKAR AWASTHI, NEW DELHI

ITA 5344/DEL/2025[2014-15]Status: DisposedITAT Delhi06 Feb 2026AY 2014-15

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

For Appellant: Revenue byFor Respondent: Date of Hearing

Section 132Section 153CSection 68

…ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 Udai Shanker Awasthi INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Vs. Central Circle-1, New Delhi (Appellant) Assessee by : Revenue by: Date of Hearing Date of pronouncement Udai Shanker Awasthi, L-4, Hauz Khas Enclave, Delhi (Respondent) PAN: AAAPA3909L Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Ms. Pooja Swaroop, CIT (DR) 06/01/2025 /02/2026 ORDER PER BENCH 1.…

DCIT CENTRAL CIRCLE-1, NEW DELHI, NEW DELHI vs. UDAI SHANKER AWASTHI, NEW DELHI

ITA 4691/DEL/2025[2012-13]Status: DisposedITAT Delhi06 Feb 2026AY 2012-13

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

For Appellant: Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, AdvFor Respondent: Ms. Pooja Swaroop, CIT (DR)

Section 1Section 132Section 153CSection 68

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025 (Assessment Year: 2011-12 to 2018-19) DCIT, Vs. Udai Shanker Awasthi, Central Circle-1, L-4, Hauz Khas Enclave, New Delhi Delhi (Appellant) (Respondent) PAN: AAAPA3909L Assessee by : Shri Vinod Kumar Bindal, CA Ms. Rinky Sharma, ITP Shri Anmol Jha, Adv Revenue by: Ms. Pooja Swaroop, CIT (DR) Date of Hearing 06/01/2025 Date of pronouncement /02/2026 ORDER PER BENCH 1. These are the appeals filed by the revenue in ITA Nos. 4649, 4691…