Vikram Sujitkumar Bhatia v. ITO

149 Taxmann.com 123Supreme Court of India2023#726 most cited

What is Vikram Sujitkumar Bhatia v. ITO authority for?

Assessment orders under Section 153A or 153C must be declared void ab initio if the assessment is made without adhering to the mandatory provisions of Section 153C.

140

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Vikram Sujitkumar Bhatia · Section 153C · Section 153A · void ab initio · assessment order · search and seizure · mandatory provisions · taxation

Sections most often in play

Section 153CSection 153ASection 147Section 132Section 148Section 143(3)Section 151Section 132(4)
Read the full judgment

Issues it is cited on

section 5(8)section 153cofsection 127(2)(a)section 144(3)section 153aofsection 110closely held companysection 124(3)(a)warrant of authorisationsection 127(2)section 292bbsection 158bb(1)

Judgments citing Vikram Sujitkumar Bhatia v. ITO

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6203/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Mar 2026AY 2018-19
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6202/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Mar 2026AY 2017-18
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6201/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Mar 2026AY 2016-17
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6200/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Mar 2026AY 2015-16
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6199/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Mar 2026AY 2014-15
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6198/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Mar 2026AY 2012-13
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

Kashyap Kaniyalal Mehta, Mumbai vs. DCIT, CC-4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 6197/MUM/2024[2011-12]Status: DisposedITAT Mumbai27 Mar 2026AY 2011-12
Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.6197/Mum/2024 to 6203/Mum/2024 (Assessment Years :2011-12 & 2012-13; 2014-15 to 2018- 19) Kashyap Kanaiyalal Vs. DCIT CC 4(1), Mumbai Mehta 26/27, A Wing Ahuja Towers Rajabhau Desai Road Prabhadevi road Prabhadevi, Mumbai- 400 025 PAN/GIR No.AAFPM4290H (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal CA (virtually appeared) a/w. Satish Kumar Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 17/02/2026 Date of Pronouncement 27/03/2026 आदेश / O R D E…

ACIT Cir-19(1), New Delhi vs. Shipra Bansal, New Delhi

In the result, appeal of the revenue is dismissed

ITA 4474/DEL/2025[2012-13]Status: DisposedITAT Delhi27 Jan 2026AY 2012-13

Bench: SHRI ANUBHAV SHARMA, JUDICAL MEMBER, SHRI MANISH AGARWAL (Accountant Member)

Section 132Section 142(1)Section 143(2)Section 153Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Circle 19(1), Shipra Bansal, Room No.221, 2nd Floor, CR Vs. W-82, Ground Floor, Building, New Delhi-110002 Greater Kailash-I, New-Delhi-110048 PAN:AAAPS4862N (Appellant) (Respondent) Department by Ms. Pooja Swaroop, CIT DR Assessee by Dr. Rakesh Gupta & Shri Somil Aggarwal, Advs. Date of hearing 21.01.2026 Date of pronouncement 27.01.2026 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the revenue against the order of the Ld. Commissioner of In…

Babulal Mulchand Varma, Mumbai vs. ACIT Central Circle-4(3), Mumbai

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

ITA 3150/MUM/2025[2009-10]Status: DisposedITAT Mumbai22 Jan 2026AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Ajay R. Singh &
Section 143(3)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 3150 & 3148/MUM/2025 Assessment Year: 2009-10 & 2010-11 Babulal Mulchand Varma, Asst. CIT Central Circle-4(3), 35th Floor, Flat No. 3501, Four Room No. 420, 4th floor, Vs. Season, Private Residence Sub Kautilya Bhavan, C-41 to C- Plot No. 1 H 136, Dr. Moses 43, G Block, Bandra Kurla Road, Worli Naka, Lower Parel, Complex, Bandra (East), Mumbai-400018. Mumbai-400051. PAN NO. AARPV 5138 M Appellant Respondent : Mr. Ajay R. Singh & Assessee by Mr. Akshay…

Babulal Mulchand Varma, Mumbai vs. ACIT, Central Circle-4(3), Mumbai

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

ITA 3148/MUM/2025[2010-11]Status: DisposedITAT Mumbai22 Jan 2026AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary ()

For Respondent: Mr. Ajay R. Singh &
Section 143(3)Section 153CSection 69

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) ITA No. 3150 & 3148/MUM/2025 Assessment Year: 2009-10 & 2010-11 Babulal Mulchand Varma, Asst. CIT Central Circle-4(3), 35th Floor, Flat No. 3501, Four Room No. 420, 4th floor, Vs. Season, Private Residence Sub Kautilya Bhavan, C-41 to C- Plot No. 1 H 136, Dr. Moses 43, G Block, Bandra Kurla Road, Worli Naka, Lower Parel, Complex, Bandra (East), Mumbai-400018. Mumbai-400051. PAN NO. AARPV 5138 M Appellant Respondent : Mr. Ajay R. Singh & Assessee by Mr. Akshay…

ACIT-Circle-2(1)(1), Agra vs. Puneet Agarwal, Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 338/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…gement Set, wherein, the proceedings were initiated u/s 148 on the basis of document found from ‘third party’ and it was held following the decision of Hon’ble Supreme CO Nos.04, 03 & 05/Agr/2025 Court in the case of Sh. Vikram Sujit Kumar Bhatia, reported in 453 ITR 417, wherein, it has been held that the amendment in Finance Act 2015, where the legislature has used expression ‘pertains or pertain to’ in place of ‘belongs or belongs to’ will have retrospective effect and the issuance of notice u/s 153C is mandatory and the finding on this issue has been given in that judgment in para-9, page 296 of the judgement…

ACIT-Circel-2(1)(1), Agra vs. Mayank Agrawal, Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 336/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…gement Set, wherein, the proceedings were initiated u/s 148 on the basis of document found from ‘third party’ and it was held following the decision of Hon’ble Supreme CO Nos.04, 03 & 05/Agr/2025 Court in the case of Sh. Vikram Sujit Kumar Bhatia, reported in 453 ITR 417, wherein, it has been held that the amendment in Finance Act 2015, where the legislature has used expression ‘pertains or pertain to’ in place of ‘belongs or belongs to’ will have retrospective effect and the issuance of notice u/s 153C is mandatory and the finding on this issue has been given in that judgment in para-9, page 296 of the judgement…

Vishwambhar Dayal Agarwal, Agra vs. Deputy Commissioner of Income Tax, Circle2(1)(1), Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

ITA 330/AGR/2025[2015-16]Status: DisposedITAT Agra04 Dec 2025AY 2015-16

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 132(1)Section 132(4)

…gement Set, wherein, the proceedings were initiated u/s 148 on the basis of document found from ‘third party’ and it was held following the decision of Hon’ble Supreme CO Nos.04, 03 & 05/Agr/2025 Court in the case of Sh. Vikram Sujit Kumar Bhatia, reported in 453 ITR 417, wherein, it has been held that the amendment in Finance Act 2015, where the legislature has used expression ‘pertains or pertain to’ in place of ‘belongs or belongs to’ will have retrospective effect and the issuance of notice u/s 153C is mandatory and the finding on this issue has been given in that judgment in para-9, page 296 of the judgement…

DCIT, Central Circle-28, New Delhi vs. Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi

In the result, appeals of Revenue in ITA No

ITA 3700/DEL/2025[2013-14]Status: DisposedITAT Delhi07 Nov 2025AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Monika Singh, CT-DR
Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3697/DEL/2025 [A.Y. 2010-11] ITA No.3698/DEL/2025 [A.Y. 2011-12] ITA No. 3699/DEL/2025 [A.Y. 2012-13] ITA No. 3700/DEL/2025 [A.Y. 2013-14] The Dy. C.I.T Vs. M/s Chandra Vidya Investment & Finance Central Circle -28 Pvt Ltd., 86-A, 3rd Floor, Left Side New Delhi Panchsheel Park, New Delhi PAN: AAACC 1174 A (Applicant) (Respondent) Assessee By : None Department By : Shri Monika Singh, CT-DR Date of Hearing : 15.10.2025 Date of Pronouncement : 07.…

DCIT, Central Circle -28, New Delhi vs. Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi

In the result, appeals of Revenue in ITA No

ITA 3699/DEL/2025[2012-13]Status: DisposedITAT Delhi07 Nov 2025AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Monika Singh, CT-DR
Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3697/DEL/2025 [A.Y. 2010-11] ITA No.3698/DEL/2025 [A.Y. 2011-12] ITA No. 3699/DEL/2025 [A.Y. 2012-13] ITA No. 3700/DEL/2025 [A.Y. 2013-14] The Dy. C.I.T Vs. M/s Chandra Vidya Investment & Finance Central Circle -28 Pvt Ltd., 86-A, 3rd Floor, Left Side New Delhi Panchsheel Park, New Delhi PAN: AAACC 1174 A (Applicant) (Respondent) Assessee By : None Department By : Shri Monika Singh, CT-DR Date of Hearing : 15.10.2025 Date of Pronouncement : 07.…

DCIT, Central Circle-28, New Delhi vs. Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi

In the result, appeals of Revenue in ITA No

ITA 3698/DEL/2025[2011-12]Status: DisposedITAT Delhi07 Nov 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Monika Singh, CT-DR
Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3697/DEL/2025 [A.Y. 2010-11] ITA No.3698/DEL/2025 [A.Y. 2011-12] ITA No. 3699/DEL/2025 [A.Y. 2012-13] ITA No. 3700/DEL/2025 [A.Y. 2013-14] The Dy. C.I.T Vs. M/s Chandra Vidya Investment & Finance Central Circle -28 Pvt Ltd., 86-A, 3rd Floor, Left Side New Delhi Panchsheel Park, New Delhi PAN: AAACC 1174 A (Applicant) (Respondent) Assessee By : None Department By : Shri Monika Singh, CT-DR Date of Hearing : 15.10.2025 Date of Pronouncement : 07.…

DCIT, Central Circle-28, New Delhi vs. Chandra Vidya Investment & Finance Pvt. Ltd., New Delhi

In the result, appeals of Revenue in ITA No

ITA 3697/DEL/2025[2010-11]Status: DisposedITAT Delhi07 Nov 2025AY 2010-11

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Monika Singh, CT-DR
Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3697/DEL/2025 [A.Y. 2010-11] ITA No.3698/DEL/2025 [A.Y. 2011-12] ITA No. 3699/DEL/2025 [A.Y. 2012-13] ITA No. 3700/DEL/2025 [A.Y. 2013-14] The Dy. C.I.T Vs. M/s Chandra Vidya Investment & Finance Central Circle -28 Pvt Ltd., 86-A, 3rd Floor, Left Side New Delhi Panchsheel Park, New Delhi PAN: AAACC 1174 A (Applicant) (Respondent) Assessee By : None Department By : Shri Monika Singh, CT-DR Date of Hearing : 15.10.2025 Date of Pronouncement : 07.…

DCIT, Central Circle-28, New Delhi vs. M/S Transline Technologies Pvt Ltd, New Delhi

In the result, appeals of Revenue in ITA No

ITA 3694/DEL/2025[2012-13]Status: DisposedITAT Delhi07 Nov 2025AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: M/s Chinu BhasinFor Respondent: Shri Monika Singh, CT-DR
Section 1Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3693/DEL/2025 [A.Y. 2011-12] ITA No. 3694/DEL/2025 [A.Y. 2012-13] The Dy. C.I.T Vs. M/s Transline Technologies Ltd 23-A, 3rd Floor, Moti Nagar Central Circle -28 New Delhi West Delhi, New Delhi PAN: AABCT 3687 J CO No. 36/DEL/2025 (A/o ITA No.3693/DEL/2025 [A.Y. 2011-12]) [ CO No. 37/DEL/2025 (A/o ITA No. 3694/DEL/2025 [A.Y. 2012-13]) M/s Transline Technologies Ltd Vs. The Dy. C.I.T 23-A, 3rd Floor, Moti Nagar Central Circle -28 West Delhi, New Del…

DCIT, Central Circle-28, New Delhi vs. M/S Transline Technologies Limited, New Delhi

In the result, appeals of Revenue in ITA No

ITA 3693/DEL/2025[2011-12]Status: DisposedITAT Delhi07 Nov 2025AY 2011-12

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: M/s Chinu BhasinFor Respondent: Shri Monika Singh, CT-DR
Section 1Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3693/DEL/2025 [A.Y. 2011-12] ITA No. 3694/DEL/2025 [A.Y. 2012-13] The Dy. C.I.T Vs. M/s Transline Technologies Ltd 23-A, 3rd Floor, Moti Nagar Central Circle -28 New Delhi West Delhi, New Delhi PAN: AABCT 3687 J CO No. 36/DEL/2025 (A/o ITA No.3693/DEL/2025 [A.Y. 2011-12]) [ CO No. 37/DEL/2025 (A/o ITA No. 3694/DEL/2025 [A.Y. 2012-13]) M/s Transline Technologies Ltd Vs. The Dy. C.I.T 23-A, 3rd Floor, Moti Nagar Central Circle -28 West Delhi, New Del…

Joint Commissioner of Income Tax (in Situ) Circle-I, Ludhiana vs. Kapil Thapar, Ludhiana

In the result, appeal of the Department is dismissed and Cross

ITA 246/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh28 Oct 2025AY 2016-17

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

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 148Section 153CSection 69A

…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 No. 246/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17 The JCIT (Insitu) बनाम Kapil Thapar Circle-1, Ludhiana Prop. Narainji Traders Mandi Kesarganj, Ludhiana-141008, Punjab "ायी लेखा सं./PAN NO: AAUPT5937B अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No. 10/Chd/2025 In (आयकर अपील सं./ ITA No. 246/Chd/ 2025) िनधा"रण वष" / Assessment Y…