Saroj Sangwan v. Income Tax Officer, ITAT Delhi Bench

162 Taxmann.com 704High Court2024#19476 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 133(6)Section 143(1)Section 144 Section 145(3)Section 151

Issues it is cited on

non-resident income-tax officer notice under section 148 reassessment proceedings section 148 transfer section 147 section 14 document section 143(3)

Judgments citing Saroj Sangwan v. Income Tax Officer, ITAT Delhi Bench

REETA RANA,SAHARANPUR vs. DCIT-3, SAHRANPUR

In the result, assessee’s appeal is allowed

ITA 4672/DEL/2024[2010-11]Status: DisposedITAT Delhi30 May 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Royassessment Year: 2010-11

Section 129Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…1 Reeta Rana v. DCIT A.Y. 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER Assessment Year: 2010-11 Reeta Rana, Vs DCIT-3, 44, Mission Compound, Saharanpur. Saharanpur-247001. PAN: ADMPR 6627 F APPELLANT RESPONDENT Assessee represented by Shri Anil Jain Adv. Department represented by Ms. Harpreet Kaur Hansra, Sr. DR 28.05.2025 Date of hearing Date of pronouncement 30.05.2025 O R D E R PER, KHETTRA MOHAN ROY, AM: The instant appeal, preferred by the assessee, is directed against the order dated 14.08.2…

MALKIAT AGRO INDUSTRIES 01, CANTT ROAD, NABHA 147201, PUNJAB,PUNJAB vs. LOVISH SHELLEY THE DCIT CIRCLE MANDIGOBIND GARH JAO INCOME TAX OFFICER NABHA, PUNJAB

In the result, assessee’s appeal is allowed

ITA 485/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh01 Apr 2025AY 2012-2013

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri K.K. Singla, C.AFor Respondent: Smt. Kusum Bansal, CIT DR

Section 133Section 133(6)Section 143(1)Section 148

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 485/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2012-13 Malkiat Agro Industries 01 बनाम The DCIT Cantt Road, Nabha 147201 Circle Mandi Gobindgarh Punjab "ायी लेखा सं./PAN NO: AABFM3457E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri K.K. Singla, C.A राज" की ओर से/ Revenue by : Smt. Kusum…

RAMAN PILLAI SIVASANKARA PILLAI,BALTANA vs. DCIT, INTERNATIONAL TAXATION, CIRCLE, CHANDIGARH

In the result, appeal of the Assessee stands allowed

ITA 770/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh20 Jan 2025AY 2009-10

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 770/Chd/2019 "नधा"रण वष" / Assessment Year : 2009-10 Raman Pillai Sivasankara Vs. The Dcit, बनाम Pillai, #1590, Saini Vihar, International Taxation, Phase 3, Baltana, Chandigarh Punjab "थायी लेखा सं./Pan No: Cjcpp4391J अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 05.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20 .01.2025 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 144Section 147Section 148

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 770/CHD/2019 "नधा"रण वष" / Assessment Year : 2009-10 Raman Pillai Sivasankara Vs. The DCIT, बनाम Pillai, #1590, Saini Vihar, International Taxation, Phase 3, Baltana, Chandigarh Punjab "थायी लेखा सं./PAN No: CJCPP4391J अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( Physical Hearing) "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. D…

THE DCIT, CIRCLE (INTERNATIONAL TAXATION), CHANDIGARH vs. SH. MANJEET SINGH, LUDHIANA

In the result, Revenue’s appeal is dismissed whereas, Cross

ITA 512/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh15 Oct 2024AY 2012-13

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 512/Chd/2022 "नधा"रण वष" / Assessment Year : 2012-13 The Dcit, Vs. Shri Manjeet Singh, बनाम Circle (International S/O Shri Harbir Singh Taxation), # 1460, Ward Number-8, Chandigarh Gahlewal, Ludhiana 141008 "थायी लेखा सं./Pan No: Cdeps4087A अपीलाथ"/ Appellant ""यथ"/ Repsondent & C.O. No. 13/Chd/2022 ( In आयकर अपील सं./ Ita No. 512/Chd/2022) "नधा"रण वष" / Assessment Year : 2012-13 Shri Manjeet Singh, Vs. The Dcit, बनाम S/O Shri Harbir Singh Circle (International # 1460, Ward Number-8, Taxation ), Gahlewal, Chandigarh Ludhiana 141008 "थायी लेखा सं./Pan No: Cdeps4087A अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Shri Dharamvir, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 04.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 15.10.2024

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 143(3)Section 148

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 512/CHD/2022 "नधा"रण वष" / Assessment Year : 2012-13 The DCIT, Vs. Shri Manjeet Singh, बनाम Circle (International S/o Shri Harbir Singh Taxation), # 1460, Ward Number-8, Chandigarh Gahlewal, Ludhiana 141008 "थायी लेखा सं./PAN No: CDEPS4087A अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT AND C.O. No. 13/Chd/2022 ( In आयकर अपील सं./ ITA No. 512/CHD/2022) "नधा"रण वष" / Assessment Year : 2012-13 Shri Manjeet Singh,…