Sanjay Sawhney v. Principal Commissioner of Income-tax

116 Taxmann.com 701High Court2020#1315 most cited

What is Sanjay Sawhney v. Principal Commissioner of Income-tax authority for?

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2026.

Also referred to as

Sanjay Sawhney v. Pr. CIT · Rule 27 ITAT Rules · respondent additional right · defend CIT(A) order · grounds decided against · no appeal cross-objection · oral application Rule 27 · issue raised first time Tribunal · section 275(1)(c) limitation · scope of Rule 27

Also reported as

316 CTR 392192 DTR 105

Sections most often in play

Section 143(3)Section 147Section 148Section 132Section 153ASection 144Section 142(1)Section 271(1)(c)
Read the full judgment

Issues it is cited on

section 114(e)section 275(1)(c)statutory duessection 245survey under section 133asection 275section 269tsection 153(1)principal commissioner of income-taxsection 271esection 153c(1)section 253

Judgments citing Sanjay Sawhney v. Principal Commissioner of Income-tax

ITO, Ward-28(1), New Delhi vs. Satish Kumar Pawa, New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3060/DEL/2022[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ITO, Ward-28(1), New Delhi vs. Sudha Pawa (L/H of Late Swati Pawa), New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3059/DEL/2022[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ITO, Ward-28(1), New Delhi vs. Sudha Pawa (L/H of Late Ms Swati Pawa), New Delhi

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3058/DEL/2022[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ACIT, New Delhi vs. Sh. Vipin Kapur, New Delhi

ITA 3788/DEL/2014[2010-11]Status: DisposedITAT Delhi28 Aug 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Ved Jain, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 144Section 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No.3788/Del/2014 Assessment Year: 2010-11 ACIT, Vs Shri Vipin Kapur, Central Circle-8, 237/1, 1st Floor, New Delhi. Derawal Nagar, (Appellant) New Delhi. PAN: AHJPK1551C (Respondent) Assessee by : Shri Ved Jain, Advocate & Shri Aayush Garg, CA Revenue by : Ms Monika Singh, CIT-DR Date of Hearing : 25.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the assessee against the order dated 14.03.2014 of the C…

DCIT Central Circle-27, New Delhi vs. Jasmine Buildmart Pvt Ltd, New Delhi

ITA 1268/DEL/2020[2012-13]Status: DisposedITAT Delhi30 Jul 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: 2012-13 Dcit, Vs Jasmine Buildmart Pvt. Ltd., Central Circle-27, 406, Elegance Tower-8, New Delhi. Jsola District Centre, New Delhi – 110 025. Pan: Aaccj5119J Co No.34/Del/2023 (Ita No.1268/Del/2020) Assessment Year: 2012-13 Jasmine Buildmart Pvt. Ltd., Vs. Dcit, 406, Elegance Tower-8, Central Circle-27, Jsola District Centre, New Delhi. New Delhi – 110 025. Pan: Aaccj5119J (Appellant) (Respondent) Assessee By : Shri Vinod Kumar Bindal, Ca; Shri Anmol Jha, Advocate; & Ms Rinki Sharma, Itp. Revenue By : Shri Daya Inder Singh Sidhu, Cit-Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 30.07.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 22.11.2019 Of The Commissioner Of Income-Tax (Appeals)-3, Gurgaon Co No.34/Del/2020 (Hereinafter Referred To As Ld. First Appellate Authority Or In Short Ld. ‘Faa’) In Appeal No.44/Cit(A)(C)/Ggn/2014-15 Arising Out Of The Appeal Before It Against The Order Dated 24.03.2014 Passed U/S 153B(1)(B) R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By The Dcit, Central Circle-I, Faridabad (Hereinafter Referred To As The Ld. Ao). The Assessee Has Also Filed The Cross Objections.

For Appellant: Shri Vinod Kumar Bindal, CAFor Respondent: Shri Daya Inder Singh Sidhu, CIT-DR
Section 153ASection 153B(1)(b)Section 153CSection 253

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Assessment Year: 2012-13 DCIT, Vs Jasmine Buildmart Pvt. Ltd., Central Circle-27, 406, Elegance Tower-8, New Delhi. Jsola District Centre, New Delhi – 110 025. PAN: AACCJ5119J CO No.34/Del/2023 (ITA No.1268/Del/2020) Assessment Year: 2012-13 Jasmine Buildmart Pvt. Ltd., Vs. DCIT, 406, Elegance Tower-8, Central Circle-27, Jsola District Centre, New Delhi. New Delhi – 110 025. PAN: AACCJ5119J (Appellant) (Respondent) Assessee by : Shri Vinod Kumar Bindal,…

Dy. Commissioner of Income Tax, Central Circle, Muzaffarpur vs. Nandkumar Prasad Sah, Saraiyganj Road, Muzaffarpur

In the result, the appeal filed by the Revenue is dismissed

ITA 248/PAT/2023[2018-19]Status: DisposedITAT Patna08 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 132Section 133ASection 142(1)Section 153ASection 250Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री जॉजु माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 248/PAT/2023 Assessment Year: 2018-19 Dy. Commissioner of Income Nandkumar Prasad Sah Tax, Central Circle, Muzaffarpur Vs. (Appellant) (Respondent) PAN: AJNPS7052G Appearances: Department represented by : Rinku Singh, CIT DR. Assessee represented by : S.K. Tulsiyan, Adv. Date of concluding the hearing : 09-Apr-2025 Da…

DCIT, CC-1(4), Kolkata vs. Kkalpana Industries India Limited, Kolkata

In the result, appeal of the revenue is dismissed

ITA 452/KOL/2025[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.452/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Dcit, Cc-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 Pan No. :Aabck 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S.K.Tulsiyan, Advocate & Ms. Puja Somani, Ca रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Revenue Against The Order Dated 13.11.2024, Passed By The Ld. Cit(A), Kolkata-20, Passed In Din & Order No.Itba/Apl/S/250/2024-25/1070338584(1), For The Assessment Year 2016-2017. 2. Shri P.N.Barnwal, Ld.Cit-Dr Appeared On Behalf Of The Revenue & Shri S.K.Tulsiyan, Advocate With Ms. Puja Somani, Ca, Appeared On Behalf Of The Assessee. 3. A Perusal Of The Appeal Record, We Find That The Appeal Of The Revenue Has Been Filed Belatedly By 28 Days. In This Regard, The Revenue Has Filed An Application For Condonation Of Delay Stating Sufficient Reasons Which Are Plausible & Not Found To Be False. Thus, The Delay Of 28 Days In Filing The Appeal Is Condoned & Appeal Is Admitted For Hearing.

For Appellant: Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CAFor Respondent: Shri P.N.Barnwal, CIT-DR
Section 143(3)Section 148Section 45

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.452/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) DCIT, CC-1(4), Kolkata Vs Kkalpana Industries India Ltd. 2B, Pretoria Street, Middleton Row, Kolkata-700071 PAN No. :AABCK 2239 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri S.K.Tulsiyan, Advocate and Ms. Puja Somani, CA रधजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 24/06/2025 घोषणा की तारीख/Date of Prono…

ITO Ward - 20(1), New Delhi vs. Plus Corporate Ventures Pvt Ltd, New Delhi

In the result, the assessment order passed in the present case is quashed as invalid

ITA 9441/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jun 2025AY 2011-12

Bench: :Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Dr. Maninder Kaur, Sr. DRFor Respondent: Ms. Apoorva Bhardwaj & Shri
Section 143(3)Section 147Section 148Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES “F”, NEW DELHI BEFORE :SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 9441/Del/2019 (िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2011-12) िनधा"रण िनधा"रण वष" वष" ITO बनाम नाम नाम/ नाम M/s Plus Corporate Ward 20(1), NewDelhi Ventures Pvt. Ltd. Vs. L-7, Green Park, Extension, New Delhi, Delhi 110016 "थायीलेखासं./जीआइआरसं./PAN No. : AACCP7899K (Appellant) .. (Respondent) अपीलाथ" ओर से/Appellant by : Dr. Maninder Kaur, Sr. DR ""यथ" क" ओर से/Respondentby: Ms. Apoorva Bhardwaj & Shri Sumakash Mahajan, A.Rs.…

Pramod Lakra, Deputy Commissioner of Income Tax, Circle-11(1), Kolkata vs. Meenakshi Mercantiles Limited, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2489/KOL/2024[2022-23]Status: DisposedITAT Kolkata02 Apr 2025AY 2022-23

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle-11(1), Meenakshi Mercantiles Limited Kolkata Room No 504, Woodburn Aayakar Bhawan, 6Thfloor, P-7, Central, 5A,Bibhabati Bose, Vs. Chowringhee Square, Kolkata, Sarani Kolkata, West Bengal, 700069 Westbengal-700020 (Appellant) (Respondent) Pan No. Aadcm1113E Assessee By : Shri S.K. Tulsiyan & Smt. Lata Goyal, Ars Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 19.03.2025 Date Of Pronouncement : 02.04.2025

For Appellant: Shri S.K. Tulsiyan, &For Respondent: Shri Sailen Samadder, DR
Section 48

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM DCIT, Circle-11(1), Meenakshi Mercantiles Limited Kolkata Room No 504, Woodburn Aayakar Bhawan, 6thFloor, P-7, Central, 5A,Bibhabati Bose, Vs. Chowringhee Square, Kolkata, Sarani Kolkata, West Bengal, 700069 WestBengal-700020 (Appellant) (Respondent) PAN No. AADCM1113E Assessee by : Shri S.K. Tulsiyan, & Smt. Lata Goyal, Ars Revenue by : Shri Sailen Samadder, DR Date of hearing: 19.03.2025 Date of pronouncement : 02.04.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the Re…

ACIT CC-3, Thane vs. Premier Marine Products Pvt. Ltd., Mumbai

In the result, appeal by the Revenue become infructuous and is dismissed accordingly

ITA 4451/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Feb 2025AY 2014-15

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2014-15 Assistant Commissioner Of Premier Marine Products Pvt. Ltd., Income Tax-3, 3Rd Floor, D Wing Thane Vs Amerchand Mansion, 16 Madam Cama Road, Colaba, Mumbai 400039 (Pan : Aahcp1350N) (Appellant) (Respondent) Present For: Assessee : Shri Nitesh Joshi Advocate & Shri Pratik Mehta, Ca Revenue : Shri R. A. Dhyani, Cit Dr

For Appellant: Shri Nitesh Joshi Advocate, and Shri Pratik Mehta, CAFor Respondent: Shri R. A. Dhyani, CIT DR
Section 132Section 139(1)Section 143(3)Section 153ASection 194CSection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Assistant Commissioner of Premier Marine Products Pvt. Ltd., Income Tax-3, 3rd Floor, D Wing Thane Vs Amerchand Mansion, 16 Madam Cama Road, Colaba, Mumbai 400039 (PAN : AAHCP1350N) (Appellant) (Respondent) Present for: Assessee : Shri Nitesh Joshi Advocate, and Shri Pratik Mehta, CA Revenue : Shri R. A. Dhyani, CIT DR Date of Hearing : 26.11.2024 Date of Pronouncement : 21.02.2025 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed…

Huawei Telecommunications (India) Company Private Limited, Gurgaon vs. The Assistant Commissioner of Income Tax, Centralized Processing Cell -TDS, Ghaziabad

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 35/DEL/2024[2022-23 (Q3)]Status: DisposedITAT Delhi13 Feb 2025

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

Income Tax Officer, Ward 4(1), Raipur vs. Bhagyaarna Gems and Jewellery Private Limited, Kolkata

ITA 12/RPR/2021[2012-13]Status: DisposedITAT Raipur31 Jan 2025AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.12/Rpr/2021 "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer-4(1), Raipur (C.G.)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR &
Section 143(3)Section 250(4)Section 68

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.12/RPR/2021 "नधा"रण वष" / Assessment Year : 2012-13 The Income Tax Officer-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Bhagyaarna Gems & Jewellery Pvt. Ltd. 202, Jessore Road, Kolkata-700 089 (W.B.) PAN: AAECT0981A ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Dr. Priyanka Patel, Sr. DR & Smt. Anubhaa Tah. Goel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 14.0…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

Cosmic Informatics Pvt. Ltd., New Delhi vs. ACIT Central Circle - 2, New Delhi

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

Income Tax Officer Ward 2(2)(2), Ghaziabad vs. Rajeev Kumar Arora, Ghaziabad

In the result, the appeals of the revenue are dismissed and Rule 27

ITA 698/DEL/2024[2015-16]Status: DisposedITAT Delhi16 Oct 2024AY 2015-16

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Rajesh Khandelwal, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR
Section 143(1)Section 143(2)Section 147Section 148Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 622, 641, 698 & 642/Del/2024 (Assessment Years: 2013-14 to 2015-16 and 2017-18) Income Tax Officer, Vs. Rajeev Kumar Arora, Ghaziabad Plot No. 17, Sector-1, Crossing Republic, Near ABES College, Ghaziabad (Appellant) (Respondent) PAN: AFYPA8949P Assessee by : Shri Rajesh Khandelwal, CA Shri Neelhand Kahndelwal, Shri Jaind Kumar Jaiswal, Adv Revenue by: Ms. Banita Devi Naorem, CIT DR Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 03/10/2024 Date of pronouncement 1…

Income Tax Officer, Ghaziabad vs. Rajeev Kumar Arora, Ghaziabad

In the result, the appeals of the revenue are dismissed and Rule 27

ITA 642/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Oct 2024AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Rajesh Khandelwal, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR
Section 143(1)Section 143(2)Section 147Section 148Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 622, 641, 698 & 642/Del/2024 (Assessment Years: 2013-14 to 2015-16 and 2017-18) Income Tax Officer, Vs. Rajeev Kumar Arora, Ghaziabad Plot No. 17, Sector-1, Crossing Republic, Near ABES College, Ghaziabad (Appellant) (Respondent) PAN: AFYPA8949P Assessee by : Shri Rajesh Khandelwal, CA Shri Neelhand Kahndelwal, Shri Jaind Kumar Jaiswal, Adv Revenue by: Ms. Banita Devi Naorem, CIT DR Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 03/10/2024 Date of pronouncement 1…

Income Tax Officer, Ghaziabad vs. Rajeev Kumar Arora, Ghaziabad

In the result, the appeals of the revenue are dismissed and Rule 27

ITA 641/DEL/2024[2014-15]Status: DisposedITAT Delhi16 Oct 2024AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Rajesh Khandelwal, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR
Section 143(1)Section 143(2)Section 147Section 148Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 622, 641, 698 & 642/Del/2024 (Assessment Years: 2013-14 to 2015-16 and 2017-18) Income Tax Officer, Vs. Rajeev Kumar Arora, Ghaziabad Plot No. 17, Sector-1, Crossing Republic, Near ABES College, Ghaziabad (Appellant) (Respondent) PAN: AFYPA8949P Assessee by : Shri Rajesh Khandelwal, CA Shri Neelhand Kahndelwal, Shri Jaind Kumar Jaiswal, Adv Revenue by: Ms. Banita Devi Naorem, CIT DR Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 03/10/2024 Date of pronouncement 1…

Income Tax Officer, Ghaziabad vs. Rajeev Kumar Arora, Ghaziabad

In the result, the appeals of the revenue are dismissed and Rule 27

ITA 622/DEL/2024[2013-14]Status: DisposedITAT Delhi16 Oct 2024AY 2013-14

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Rajesh Khandelwal, CAFor Respondent: Ms. Banita Devi Naorem, CIT DR
Section 143(1)Section 143(2)Section 147Section 148Section 2(22)(e)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA Nos. 622, 641, 698 & 642/Del/2024 (Assessment Years: 2013-14 to 2015-16 and 2017-18) Income Tax Officer, Vs. Rajeev Kumar Arora, Ghaziabad Plot No. 17, Sector-1, Crossing Republic, Near ABES College, Ghaziabad (Appellant) (Respondent) PAN: AFYPA8949P Assessee by : Shri Rajesh Khandelwal, CA Shri Neelhand Kahndelwal, Shri Jaind Kumar Jaiswal, Adv Revenue by: Ms. Banita Devi Naorem, CIT DR Shri Ravi Kant Chaudhary, Sr. DR Date of Hearing 03/10/2024 Date of pronouncement 1…

DCIT, Central Circle-07, New Delhi vs. Mohd. Shahnawaz, New Delhi

In the result, the Appeals filed by the Revenue are dismissed

ITA 9261/DEL/2019[2010-11]Status: DisposedITAT Delhi11 Sept 2024AY 2010-11

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 9051/Del/2019 (A.Y 2008-09) I.T.A. No. 9260/Del/2019 (A.Y 2010-11)

For Appellant: Ms. Monika Agarwal, Adv & Sh
Section 269Section 269SSection 269TSection 271Section 271DSection 271ESection 275Section 275(1)(c)

…Rules to urge the ground of limitation before us as provided u/s 275 (1) (c) of the Act by supporting the decision of the CIT(A) which has been decided in favour of the Assessee. The Jurisdictional High Court in the case of Sanjay Sawhney Vs. Pr. CIT [2020] 116 Taxmann.com 701/273 Taxman 332 (Delhi), held that Rule 27 of ITAT Rules is one of such Rules which provide additional right to the respondent to defend the order of CIT(A) decided in his favour by raising the issues in respect of those grounds which were decided against him by the CIT(A) even though no appeal/cross objection has been filed. Thus, we a…

DCIT, Central Circle-07, New Delhi vs. Mohd. Shahnawaz, New Delhi

In the result, the Appeals filed by the Revenue are dismissed

ITA 9260/DEL/2019[2010-11]Status: DisposedITAT Delhi11 Sept 2024AY 2010-11

Bench: Sh. Pradip Kumar Kedia & Shri Yogesh Kumar U.S.I.T.A. No. 9051/Del/2019 (A.Y 2008-09) I.T.A. No. 9260/Del/2019 (A.Y 2010-11)

For Appellant: Ms. Monika Agarwal, Adv & Sh
Section 269Section 269SSection 269TSection 271Section 271DSection 271ESection 275Section 275(1)(c)

…Rules to urge the ground of limitation before us as provided u/s 275 (1) (c) of the Act by supporting the decision of the CIT(A) which has been decided in favour of the Assessee. The Jurisdictional High Court in the case of Sanjay Sawhney Vs. Pr. CIT [2020] 116 Taxmann.com 701/273 Taxman 332 (Delhi), held that Rule 27 of ITAT Rules is one of such Rules which provide additional right to the respondent to defend the order of CIT(A) decided in his favour by raising the issues in respect of those grounds which were decided against him by the CIT(A) even though no appeal/cross objection has been filed. Thus, we a…