SKM Animal Feeds and Foods (India) (P.) Ltd. v. ACIT, Central Circle

156 Taxmann.com 385High Court2023#3553 most cited

What is SKM Animal Feeds and Foods (India) (P.) Ltd. v. ACIT, Central Circle authority for?

The denial of an assessee's opportunity to cross-examine witnesses whose statements form the basis of an assessment order renders the entire proceedings null and void.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

SKM Animal Feeds and Foods (India) (P.) Ltd v. ACIT · section 132 · section 143(3) · section 147 · cross examination · retraction of statement · denial of cross examination · vitiated proceedings · annulled assessment · nullity of order · Andaman Timber Industries

Sections most often in play

Section 132Section 143(3)Section 147Section 69ASection 132(4)Section 69CSection 143(2)Section 153A

Issues it is cited on

illegal paymentsection 65b(4)section 36(i)(va)section 65(b)true and full disclosureexplanation to section 37section 114section 153(a)retraction of statementsection 65bsection 65weighted deduction

Judgments citing SKM Animal Feeds and Foods (India) (P.) Ltd. v. ACIT, Central Circle

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5104/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Apr 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5103/DEL/2025[2019-20]Status: DisposedITAT Delhi02 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5102/DEL/2025[2018-19]Status: DisposedITAT Delhi02 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5101/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SAMEER MUTREJA,GURGAON vs. JCIT(OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5100/DEL/2025[2016-17]Status: DisposedITAT Delhi02 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SAMEER MUTREJA,GURGAON vs. JCIT (OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5099/DEL/2025[2015-16]Status: DisposedITAT Delhi02 Apr 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SAMEER MUTREJA,GURGAON vs. JCIT (OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 5098/DEL/2025[2014-15]Status: DisposedITAT Delhi02 Apr 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), DELHI

In the result, all the appeals of the assessee are allowed

ITA 4957/DEL/2025[2020-21]Status: DisposedITAT Delhi02 Apr 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 4956/DEL/2025[2019-20]Status: DisposedITAT Delhi02 Apr 2026AY 2019-20

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SACHIN MUTREJA,HARYANA vs. JCIT (OSD), DELHI

In the result, all the appeals of the assessee are allowed

ITA 4955/DEL/2025[2018-19]Status: DisposedITAT Delhi02 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX (OSD), NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 4954/DEL/2025[2017-18]Status: DisposedITAT Delhi02 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 4953/DEL/2025[2016-17]Status: DisposedITAT Delhi02 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SACHIN MUTREJA,GURGOAN vs. JOINT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, all the appeals of the assessee are allowed

ITA 4952/DEL/2025[2015-16]Status: DisposedITAT Delhi02 Apr 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

SACHIN MUTREJA,HARYANA vs. JCIT(OSD), DELHI

In the result, all the appeals of the assessee are allowed

ITA 4951/DEL/2025[2014-15]Status: DisposedITAT Delhi02 Apr 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Pravin Rawal, CIT DR
Section 132Section 147Section 69A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 5098 to 5104/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sameer Mutreja, Vs. JCIT(OSD), 1004A, The Aralias DLF Gold Central Circle-27, Links, Gurgaon Galleria DLF-IV, New Delhi SO Gurgaon (Appellant) (Respondent) PAN: AANPM1252B ITA Nos. 4951 to 4957/Del/2025 (Assessment Years: 2014-15 to 2020-21) Sachin Mutreja, Vs. JCIT(OSD), 16th Floor Apartment No. PH02, Central Circle-27, The Pal springs, Sector-54, New Delhi Gurgaon (Appellant) (Respondent) PAN: AANPM12…

ASHOKA INDUSTRIAL FASTNERS,,LUDHIANA vs. DCIT CENTRAL CIRCLE 3, , LDUHIANA

In the result, the appeal is partly allowed

ITA 1141/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh29 Dec 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT,DR
Section 132Section 145(3)Section 147

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए”, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM&SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA Nos. 1139 To 1141/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2019-20, 2020-21, 2022-23 Ashoka Industrial Fastners, बनाम The DCIT E-108 Phase IV Focal Point Ludhana- Circle-3, Ludhiana 141010 "ायीलेखासं./PAN NO: AAHFA0183D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shr…

ASHOKA INDUSTRIAL FASTNERS, ,LUDHIANA vs. DCIT CENTRAL CIRCLE-3,, LUDHIANA

In the result, the appeal is partly allowed

ITA 1140/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh29 Dec 2025AY 2020-21
For Appellant: \nShri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 145(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM&SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA Nos.1139 Το 1141/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2019-20, 2020-21, 2022-23\n| Ashoka Industrial Fastners, |\nबनाम\n| The DCIT\n| E-108 Phase IV Focal Point Ludhana- |\n| Circle-3, Ludhiana\n| 141010\n| स्थायीलेखासं./PAN NO: AAHFA0183D\n| अपीलार्थी/Appellant\n| प्रत्यर्थी / Respondent\nनि…

ASHOKA INDUSTRIAL FASTNERS, ,LUDHIANA vs. DCIT CENTRAL CIRLCE-3, , LUDHIANA

In the result, the appeal is partly allowed

ITA 1139/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh29 Dec 2025AY 2019-20
For Appellant: \nShri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 145(3)Section 147

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM&SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA Nos.1139 To 1141/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2019-20, 2020-21, 2022-23\nAshoka Industrial Fastners, बनाम The DCIT\nE-108 Phase IV Focal Point Ludhana- Circle-3, Ludhiana\n141010\nस्थायीलेखासं./PAN NO: AAHFA0183D\nअपीलार्थी/Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से/Asses…

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-20, DELHI vs. M B POWER (MADHYA PRADESH) LTD., DELHI

In the result, appeal of the Revenue is dismissed

ITA 267/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

MB POWER (MADHYA PRADESH) LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI

In the result, appeal of the Revenue is dismissed

ITA 211/DEL/2024[2021-22]Status: DisposedITAT Delhi19 Dec 2025AY 2021-22

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI vs. MB POWER (MADHYA PRADESH) LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 3923/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…ITA No.3850/Del/2023 & Others IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) vs DCIT, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT ITA No.3874, 3870, 3923/Del/2023 [Assessment Year : 2016-17, 2017-18, 2018-19] DCIT, vs M.B.Power (Madhya Pradesh) Ltd., Central Circle-20, 239, Okhla Industrial Estate, Delhi Nehru Place, Delhi -110019. PAN-AAFCM6698A APPELLANT RESPONDENT [Assessment…

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SKM Animal Feeds and Foods (India) (P.) Ltd. v. ACIT, Central Circle (156 Taxmann.com 385) — Cited in 33 Judgments | BharatTax