Sartaj Singh v. PCIT

179 TTJ 17Income Tax Appellate Tribunal2016#17036 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 10(38)Section 143(2)Section 143(3)Section 263Section 69ASection 69C

Judgments citing Sartaj Singh v. PCIT

Pratap Singh Rathi, Ghaziabad vs. Pr. CIT (Central), Kanpur

In the result, appeal of assessee is allowed

ITA 502/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Jul 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Sh. Pratap Singh Rathi, Vs. Principal Commissioner Of C-143, Surya Nagar, Income Tax , Ghaziabad Knp At Meerut Pin 201 001 Pan No. Ahkpr0582M (Appellant)M (Respondent)

For Appellant: Dr. Rakesh Gupta, Shrey Jain &For Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 10(38)Section 143(2)Section 143(3)Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2016-17 Sh. Pratap Singh Rathi, Vs. Principal Commissioner of C-143, Surya Nagar, Income Tax , Ghaziabad KNP at Meerut PIN 201 001 PAN No. AHKPR0582M (Appellant)m (Respondent) Assessee by: Dr. Rakesh Gupta, Shrey Jain & Deepesh Garg,Advs. Department by: Shri Dayainder Singh Sidhu, CIT DR Date of Hearing: 03.06.2025 Date of pronouncement: 22.07.2025 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The assessee’s appeal is against order dated 26.03.2021 of Learn…

Majestic Properties Pvt. Ltd., New Delhi vs. Pr. CIT, Central- 3, New Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 3088/DEL/2018[2013-14]Status: DisposedITAT Delhi10 Aug 2023AY 2013-14

Bench: The Due Date Of Itr Should Have Been Disallowed U/S 43B.”

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT DR
Section 139(1)Section 143Section 143(3)Section 263Section 271BSection 37Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.3088/Del./2018 (ASSESSMENT YEAR : 2013-14) Majestic Properties Pvt. Ltd., vs. Pr.CIT, Central 3, 1/18B, Asaf Ali Road, New Delhi. New Delhi – 110 002. (PAN : AAACM7158E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Somil Aggarwal, Advocate REVENUE BY : Shri Subhra Jyoti Chakraborty, CIT DR Date of Hearing : 07.08.2023 Date of Order : 10.08.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed agai…

Ajay Grover, Faridabad vs. ITO, Ward- I(1), Faridabad

The appeals of the assessee are allowed

ITA 532/DEL/2018[2010-11]Status: DisposedITAT Delhi23 Nov 2022AY 2010-11

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaajay Grover, Vs. Ito, Prop. Of M/S. R.R. Enterprises, Ward-1(1), Rra Taxindia, D-28, South Faridabad Extension, Part-I, New Delhi (Appellant) (Respondent) Pan: Agxpg6032B Ajay Grover, Vs. Pr. Cit, Prop. Of M/S. R.R. Enterprises, Faridabad Rra Taxindia, D-28, South Extension, Part-I, New Delhi (Appellant) (Respondent) Pan: Agxpg6032B

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri P. Praveeen Sidhrath, CIT DR
Section 139(1)Section 143(3)Section 250(3)Section 263Section 263(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Ajay Grover, Vs. ITO, Prop. Of M/s. R.R. Enterprises, Ward-1(1), RRA Taxindia, D-28, South Faridabad Extension, Part-I, New Delhi (Appellant) (Respondent) PAN: AGXPG6032B Ajay Grover, Vs. Pr. CIT, Prop. Of M/s. R.R. Enterprises, Faridabad RRA Taxindia, D-28, South Extension, Part-I, New Delhi (Appellant) (Respondent) PAN: AGXPG6032B Assessee by : Dr. Rakesh Gupta, Adv Sh. Somil Agarwal, Adv Revenue by: Shri P. Praveeen Sidhrath, CIT DR Date of Hearing 17/11/2022 Date of pr…

Sh. Ajay Grover, New Delhi vs. Pr. CIT, Faridabad

The appeals of the assessee are allowed

ITA 4113/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Nov 2022AY 2010-11

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaajay Grover, Vs. Ito, Prop. Of M/S. R.R. Enterprises, Ward-1(1), Rra Taxindia, D-28, South Faridabad Extension, Part-I, New Delhi (Appellant) (Respondent) Pan: Agxpg6032B Ajay Grover, Vs. Pr. Cit, Prop. Of M/S. R.R. Enterprises, Faridabad Rra Taxindia, D-28, South Extension, Part-I, New Delhi (Appellant) (Respondent) Pan: Agxpg6032B

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri P. Praveeen Sidhrath, CIT DR
Section 139(1)Section 143(3)Section 250(3)Section 263Section 263(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Ajay Grover, Vs. ITO, Prop. Of M/s. R.R. Enterprises, Ward-1(1), RRA Taxindia, D-28, South Faridabad Extension, Part-I, New Delhi (Appellant) (Respondent) PAN: AGXPG6032B Ajay Grover, Vs. Pr. CIT, Prop. Of M/s. R.R. Enterprises, Faridabad RRA Taxindia, D-28, South Extension, Part-I, New Delhi (Appellant) (Respondent) PAN: AGXPG6032B Assessee by : Dr. Rakesh Gupta, Adv Sh. Somil Agarwal, Adv Revenue by: Shri P. Praveeen Sidhrath, CIT DR Date of Hearing 17/11/2022 Date of pr…

Sandeep Hooda, New Delhi vs. Pr.CIT - 7, New Delhi

The appeal is allowed and the impugned order dated 30

ITA 397/DEL/2021[2015-16]Status: DisposedITAT Delhi10 Aug 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmasandeep Hooda, Vs. Pr. Cit-7, C/O. Rra Taxindia, D-28, South New Delhi Extension, Part-I, New Delhi (Appellant) (Respondent) Pan: Aacph5453J

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 263Section 27Section 48Section 50Section 500(1)Section 50CSection 50C(2)Section 50c(2)

…e also relied on the judgment in case of CIT Vs. Sohana Woolen Mills, (2008) 296 ITR 238 (P&H), Paramjit Singh Vs. Pr. CIT (2016) 48 CCH 0199 (Chd), M/s. Refex Industies Ltd Vs. DCIT ITA No. 972/2014 dated 09.09.2014 (Chennai). Sartaj Singh Vs. Pr. CIT (2016) 179 TTJ 17 (Asr) (UO), Jaswinder Singh Vs. CIT (2012) 150 TTJ 33 (Chd), Vikram Kaswan Vs. CIT (2016) 46 CCH 0561 (Chd) to contend that audit objection cannot be basis of exercising revisional powers u/s 263. He specially referred to notice u/s Sh. Sandeep Hooda 154 dated 18.01.2019 to contend that attempt was made on the basis of audit objection to rectify a…

Sartaj Singh v. PCIT (179 TTJ 17) — Cited in 5 Judgments | BharatTax