Tata Celular v. Union of India

6 SCC 651Reported decision1994#1284 most cited
88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 153ASection 153DSection 147Section 148Section 132Section 133ASection 69C

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)arbitrary and capricioussection 153b(1)(b)section 153b(1)rectification under section 154section 144basection 206csection 158bcsection 206

Judgments citing Tata Celular v. Union of India

DCIT Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1353/DEL/2022[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…e scope of the powers of the High Court of judicial review of an administrative action. Though, there are a catena of judgments of this Court on the said issue, the law laid down by this Court in the case of Tata Cellular Vs. Union of India reported in (1994) 6 SCC 651 lays down the basic principles which still hold the field. Paragraph 77 of the said judgment reads thus: “77. The duty of the court is to confine itself to the question of legality. Its concern should be:- 1. Whether a decision-making authority exceeded its powers? 2. Committed an error of law, 3. committed a breach of the rules of natural justice,…

DCIT, Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1352/DEL/2022[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…e scope of the powers of the High Court of judicial review of an administrative action. Though, there are a catena of judgments of this Court on the said issue, the law laid down by this Court in the case of Tata Cellular Vs. Union of India reported in (1994) 6 SCC 651 lays down the basic principles which still hold the field. Paragraph 77 of the said judgment reads thus: “77. The duty of the court is to confine itself to the question of legality. Its concern should be:- 1. Whether a decision-making authority exceeded its powers? 2. Committed an error of law, 3. committed a breach of the rules of natural justice,…

DCIT, Central Circle-25, New Delhi vs. Himanshu Verma, New Delhi

ITA 1351/DEL/2022[2012-13]Status: DisposedITAT Delhi09 Apr 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…e scope of the powers of the High Court of judicial review of an administrative action. Though, there are a catena of judgments of this Court on the said issue, the law laid down by this Court in the case of Tata Cellular Vs. Union of India reported in (1994) 6 SCC 651 lays down the basic principles which still hold the field. Paragraph 77 of the said judgment reads thus: “77. The duty of the court is to confine itself to the question of legality. Its concern should be:- 1. Whether a decision-making authority exceeded its powers? 2. Committed an error of law, 3. committed a breach of the rules of natural justice,…

Parveen Kumar, Hisar vs. Income Tax Officer, Hisar

ITA 1354/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Sudesh Garg, Adv. &For Respondent: Sh. Surender Pal Singh, CIT-DR
Section 1Section 143(3)Section 153D

…e scope of the powers of the High Court of judicial review of an administrative action. Though, there are a catena of judgments of this Court on the said issue, the law laid down by this Court in the case of Tata Cellular Vs. Union of India reported in (1994) 6 SCC 651 lays down the basic principles which still hold the field. Paragraph 77 of the said judgment reads thus: “77. The duty of the court is to confine itself to the question of legality. Its concern should be:- 1. Whether a decision-making authority exceeded its powers? 2. Committed an error of law, 3. committed a breach of the rules of natural justice,…

Sudhir Bhalla, Meerut vs. DCIT, Circle- 2, Meerut

ITA 3174/DEL/2018[2015-16]Status: DisposedITAT Delhi10 Mar 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR
Section 143(3)Section 153ASection 153DSection 254(1)

…e scope of the powers of the High Court of judicial review of an administrative action. Though, there are a catena of judgments of this Court on the said issue, the law laid down by this Court in the case of Tata Cellular Vs. Union of India reported in (1994) 6 SCC 651 lays down the basic principles which still hold the field. Paragraph 77 of the said judgment reads thus: “77. The duty of the court is to confine itself to the question of legality. Its concern should be:- 1. Whether a decision-making authority exceeded its powers? 2. Committed an error of law, 3. committed a breach of the rules of natural justice,…

Durbar Ganguly, Delhi vs. Pr, CIT Delhi-1, New Delhi

In the result, the appeals of the Assessee in ITA No

ITA 624/DEL/2021[2015-16]Status: DisposedITAT Delhi20 Jan 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 143(3)Section 153ASection 153D

…1 ITA No. 619 to 625/Del/2022 Vishwanath Aggarwal Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI [DELHI BENCH: “A” New Delhi] BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER I.T.A. No. 619/DEL/2022 (A.Y 2010-11) I.T.A. No. 620/DEL/2022 (A.Y 2011-12) I.T.A. No. 621/DEL/2022 (A.Y 2012-13) I.T.A. No. 622/DEL/2022 (A.Y 2013-14) I.T.A. No. 623/DEL/2022 (A.Y 2014-15) I.T.A. No. 624/DEL/2022 (A.Y 2015-16) I.T.A. No. 625/DEL/2022 (A.Y 2016-17) Vishwanath Aggarwal V The Addl. CIT(A) House No. 98, Block C-2, s Room No. 103, 1st Floor, E-2, Janakpuri, New Delhi- ARA , Central…

Sundaresh Bhatt vs. Central Board of Indirect Taxes and Customs

C.A. No.-007667 - 2021Supreme Court26 Aug 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 13(1)(a)Section 14(4)Section 33(2)Section 33(5)Section 60(5)Section 62(1)

…quidator did not unilaterally decide to scrap the Second Swiss Challenge Process. Rather, he approached the stakeholders on 6th August, 2021 and only after receiving a green signal from them, he took the matter to the NCLT. Alluding to the terms of 18 (1994) 6 SCC 651 19 (2000) 2 SCC 617 20 (2016) 15 SCC 272 21 (2022) 5 SCC 362 Page 17 of 59 Civil Appeal No.7722 of 2021 and Civil Appeal No.7731 of 2021 Schedule I, Clause 2(3) of the Liquidation Regulations, it was argued that Private Sale through direct liaison with potential buyers or through the agents is permissible. The attention of the Court was also dr…

Principal Director of Income Tax (Investigation) vs. Laljibhai Kanjibhai Mandalia

The appeal is allowed and the order passed by the High

C.A. No.-004081-004081 - 2022Supreme Court13 Jul 2022

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

Section 132Section 132(1)Section 143(3)

…xercise of it. But their conduct in the exercise of this trust thus committed to them ought to be fair, candid and unprejudiced; not arbitrary, capricious, or biased; much less, warped by resentment, or personal dislike.” xx xx xx 21 (1994) 6 SCC 651 29 80. At this stage, The Supreme Court Practice, 1993, Vol. 1, pp. 849-850, may be quoted: “4. Wednesbury principle.— A decision of a public authority will be liable to be quashed or otherwise dealt with by an appropriate order in judicial review proceedings where the court concludes that the decision is such that no authority properly directin…

ACIT, New Delhi vs. M/S Subash Dabas, New Delhi

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

ITA 2399/DEL/2016[2009-10]Status: DisposedITAT Delhi25 Nov 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 132Section 133(6)Section 139(1)Section 153ASection 2(22)(e)Section 40Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2009-10] The ACIT, Sh. Subash Dabas, Central Circle-18, Prop. Tirupati Construction Co. Room No.102, ARA Centre, E-2, Plot No.3, Dwarka City Centre, Jhandewalan Extn. Sector-10, Dwarka, New Delhi New Delhi-110017 PAN-AAGPD6947F Revenue Assessee CO No.222/DEL/2016 (Arising out of ITA No.2399/DEL/2016) [Assessment Year: 2009-10] Sh. Subash Dabas, The ACIT, Prop. Tirupati Construction Co. Central Circle-18, Plot No.3, Dwa…

Shri Madal Lal, Jalandhar vs. Deputy Commissioner of Income Tax, Central Circle-1, Jalandhar

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

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153B(1)Section 153D

…ITA Nos. 112 to 118/Asr/2018 1 In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos. 112 to 118/Asr/2018 Assessment Year’s 2007-08 & 2013-14 Sh. Madan Lal V.S. DCIT Central Circle - I H.No. 24, Model Town, Jhalandhar MogaRoad,Shahkot, Jhalandhar PAN:ABFPL4650B (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Adv. Sh. Nirmal Mahajan, C.A. & Respondent by Smt. Rajindra Kaur, DR. Date of Hearing 15.07.2021 16.08.2021 Date of Pronouncement ORDER Per Laliet Kumar, J.M. The present appeal was filed by…

Neeru Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1991/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1828/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1827/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1826/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1825/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal & Sons Buildwell (P) Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1824/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Duggal Estates Pvt. Ltd., Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1823/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Arun Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1822/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Arun Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1821/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…

Arun Duggal, Faridabad vs. ACIT, Central Circle- 4, New Delhi

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

ITA 1820/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Name of the S.No. ITA No. A.Y. Name of the Assessee Respondent Sanjay Duggal, 3-E/42, NIT, 1 1813/Del/2019 2010-11 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 1814/Del/2019 3-E/42, NIT, 2 2011-12 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/42, NIT, 3 1815/Del/2019 2012-13 ACIT, Central Circle-4, Faridabad, Haryana New Delhi. PAN No. AESPD6712J Sanjay Duggal, 3-E/…