SMC') and Parv Buildcon v. DCIT

159 Taxmann.com 1574Income Tax Appellate Tribunal2024#19426 most cited

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

Sections most often in play

Section 139 Section 142 Section 143(1)Section 143(1)(a)Section 143(3)Section 2(24)(x)Section 246A Section 260A

Issues it is cited on

section 36(1)(iv)section 246 section 2(24)(x)section 246a section 143(1)(a)section 36(1)(va)section 2(24)section 43b section 36(1)section 43 section 36 section 24

Judgments citing SMC') and Parv Buildcon v. DCIT

SUNIL KUMAR,ALWAR RAJASTHAN vs. ITO WARD 3, REWARI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 7634/DEL/2025[2019-2020]Status: DisposedITAT Delhi23 Dec 2025AY 2019-2020

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (APPELLANT) (RESPONDENT) PAN No. CCMPK7200C Assessee by: None Revenue by : Sh. Amit Shukla, Sr. DR Date of Hearing: 23.12.2025 Date of Pronouncement: 23.12.2025 ORDER This assessee’s appeal for Assessment Year 2019-20 arises against the Addl./JCIT(A), Panaji’s DIN & order No. ITBA/APL/S/250/2025-26/1081206915(1) dated 2…

MANMEGH SINGH KANWAR,UTTAR PRADESH vs. ITO,WARD-73(1), DELHI

In the result, the appeal of the assessee is allowed as indicated above

ITA 3063/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2018-19] Manmegh Singh Kanwar Vs. Asstt. Director Of Income Tax, 4R, 503, Gurjinder Vihar, Cpc Awho Township Greater Bangalore Noida, Gautam Budh Nagar, Noida U.P. Pan No.Avqps3897N Appellant Respondent Assessee By Ms. Priyanka Jindal, Advocate Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 20.11.2025 Date Of Pronouncement 28.11.2025

Section 143(1)Section 246ASection 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Manmegh Singh Kanwar Vs. Asstt. Director of Income Tax, 4R, 503, Gurjinder VIhar, CPC Awho Township Greater Bangalore Noida, Gautam Budh Nagar, Noida U.P. PAN No.AVQPS3897N Appellant Respondent Assessee by Ms. Priyanka Jindal, Advocate Revenue by Ms. Ankush kalra, Sr. DR Date of Hearing 20.11.2025 Date of Pronouncement 28.11.2025 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee is against the order of the learned Commissione…

RAJENDRA KUMAR TRIPATHI,DELHI vs. AO, DELHI

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 3225/DEL/2025[2021-22]Status: DisposedITAT Delhi23 Jul 2025AY 2021-22

Bench: Sh. Satbeer Singh Godaraita No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs Cit(A)/Nfac 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (Appellant) (Respondent) Pan No. Abppt7714C Assessee By: Sh. Rajendra Kumar Tripathi Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 23.07.2025 Date Of Pronouncement: 23.07.2025 Order This Assessee’S Appeal For Assessment Year 2021-22 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074785307(1) Dated 20.03.2025, In Proceedings U/S 154 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajendra Kumar TripathiFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 246ASection 260ASection 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 3225/Del/2025 : Asstt. Year: 2021-22 Rajendra Kumar Tripathi, Vs CIT(A)/NFAC 341, Heritage Tower, Plot No. 1, Income Tax Officer, Sector-3, Dwarka, Ward-56(3), New Delhi-110078 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ABPPT7714C Assessee by: Sh. Rajendra Kumar Tripathi Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.07.2025 Date of Pronouncement: 23.07.2025 ORDER This assessee’s appeal for Assessment Year 2021-22 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. IT…

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

ITA 240/PAT/2023[2020-21]Status: DisposedITAT Patna26 May 2025AY 2020-21

For Appellant: Kavita Jha, Sr. AdvocateFor Respondent: Sh. Ashwani Kr. Singal, JCIT

Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)Section 40Section 43B

…ITA No. 240/PAT/2023 Assessment Year: 2020-21 SIS Cash Services Private Limited Annapurna Bhawan, Vs. ADIT, Centralized Processing Centre, Bangalore. Telephone Exchange Road, Kurjee, Patna-800010. (PAN: AAQCS4079N) (Appellant) (Respondent) Present for: Appellant by : Kavita Jha, Sr. Advocate Respondent by : Sh. Ashwani Kr. Singal, JCIT Date of Hearing : 15.04.2025 Date of Pronouncement : 26.05.2025 ORDER Per Sanjay Awasthi, Accountant Member : The present appeal emanates from order passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) on 30.05.2023 by Ld. CIT(A), NFAC, Delhi. 1.1. In…