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

Deputy Commissioner of Income Tax, New Delhi vs. Shree Vardhman Developers Private Limited, New Delhi

In the result, appeal of Revenue in ITA No

ITA 4009/DEL/2025[2011-12]Status: DisposedITAT Delhi27 Oct 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4009/DEL/2025 [A.Y 2011-12] The Dy. C.I.T Vs. Shree Vardhman Developers Pvt New Delhi 301-311, Indraprakash Building 21, Barakhamba Road, Connaught Place, New Delhi PAN: AACCV 1495 M (Appellant) (Respondent) Assessee By : Shri Ved Jain, Adv Shri Pawan Garg, CA Ms. Ishika Dua, CA Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 09.10.2025 Date of Pronouncement : 27.10.2025 PER NAVEEN CHANDRA, AM :- This appeal by the assessee is di…

Isha Gupta, Pitampura Delhi vs. Central Circle 28, Delhi, Jhandewalan

The appeals are allowed and the impugned assessments are quashed

ITA 4319/DEL/2025[2014-15]Status: DisposedITAT Delhi19 Sept 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Raghav Sharma &For Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1764 & 4319/Del/2025 Assessment Years: 2013-14 & 2014-15 Isha Gupta, Vs DCIT, KU 73, Pitampura, Central Circle-28, Sri Nagar Colony, Delhi. North West Delhi, New Delhi. PAN: AAOPG4352K (Appellant) (Respondent) Assessee by : Shri Raghav Sharma & Shri Mohit Gupta, CAs; & Ms Agni Chaudhary, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.09.2025 Date of Pronouncement : 19.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals…

Isha Gupta, Delhi vs. DCIT CC 28, Jhandewalan

The appeals are allowed and the impugned assessments are quashed

ITA 1764/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Sept 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Raghav Sharma &For Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 144Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1764 & 4319/Del/2025 Assessment Years: 2013-14 & 2014-15 Isha Gupta, Vs DCIT, KU 73, Pitampura, Central Circle-28, Sri Nagar Colony, Delhi. North West Delhi, New Delhi. PAN: AAOPG4352K (Appellant) (Respondent) Assessee by : Shri Raghav Sharma & Shri Mohit Gupta, CAs; & Ms Agni Chaudhary, Advocate Revenue by : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 03.09.2025 Date of Pronouncement : 19.09.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals…

Sh. Mohit Agarwal, Jaipur vs. DCIT, Central Circle-1, Jaipur

In the result, both the appeals of the Revenue mentioned (supra) are dismissed and the appeal of the assessee is partly allowed in above terms

ITA 788/JPR/2025[2020-21]Status: DisposedITAT Jaipur15 Sept 2025AY 2020-21

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 153ASection 153CSection 250Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 103 & 104/JPR/2025 (A. Y. 2014-15 & 2016-17) Deputy Commissioner of Income Tax, Central Circle-01, Jaipur ...... Appellant Vs. Mohit Agarwal, S-254, Mahaveer Nagar, Near Sanghi Farm, Tonk Road, Jaipur 302 018 PAN No.: ALQPA 8738A ...... Respondent Mohit Agarwal, S-254, Mahaveer Nagar Near Sanghi Farm, Tonk Road, Jaipur 302 018 PAN No.: ALQPA 8738A ...... Appellant Vs. Deputy Commissioner of Income Tax, Central Circle-01, Jaipur ...... Respondent Appell…

DCIT, Central Circle-1, Jaipur vs. Mohit Agarwal, Jaipur

In the result, both the appeals of the Revenue mentioned (supra) are dismissed and the appeal of the assessee is partly allowed in above terms

ITA 104/JPR/2025[2016]Status: DisposedITAT Jaipur15 Sept 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 153ASection 153CSection 250Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 103 & 104/JPR/2025 (A. Y. 2014-15 & 2016-17) Deputy Commissioner of Income Tax, Central Circle-01, Jaipur ...... Appellant Vs. Mohit Agarwal, S-254, Mahaveer Nagar, Near Sanghi Farm, Tonk Road, Jaipur 302 018 PAN No.: ALQPA 8738A ...... Respondent Mohit Agarwal, S-254, Mahaveer Nagar Near Sanghi Farm, Tonk Road, Jaipur 302 018 PAN No.: ALQPA 8738A ...... Appellant Vs. Deputy Commissioner of Income Tax, Central Circle-01, Jaipur ...... Respondent Appell…

DCIT, Central Circle-1, Jaipur vs. Mohit Agarwal, Jaipur

In the result, both the appeals of the Revenue mentioned (supra) are dismissed and the appeal of the assessee is partly allowed in above terms

ITA 103/JPR/2025[2014]Status: DisposedITAT Jaipur15 Sept 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, C.A, Ld. ARFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 153ASection 153CSection 250Section 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 103 & 104/JPR/2025 (A. Y. 2014-15 & 2016-17) Deputy Commissioner of Income Tax, Central Circle-01, Jaipur ...... Appellant Vs. Mohit Agarwal, S-254, Mahaveer Nagar, Near Sanghi Farm, Tonk Road, Jaipur 302 018 PAN No.: ALQPA 8738A ...... Respondent Mohit Agarwal, S-254, Mahaveer Nagar Near Sanghi Farm, Tonk Road, Jaipur 302 018 PAN No.: ALQPA 8738A ...... Appellant Vs. Deputy Commissioner of Income Tax, Central Circle-01, Jaipur ...... Respondent Appell…

Sunshine Technobuild Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

Accordingly ground no. 1 raised by the assessee stands allowed

ITA 592/MUM/2025[2011-12]Status: DisposedITAT Mumbai20 Aug 2025AY 2011-12

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 132Section 132(4)Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 151Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 592/Mum/2025 Assessment Year: 2011-12 Sunshine Technobuild Vs. Dcit Cc 4(1) Private Limited Room No. 418 & 420, 601, 6th Floor, Sunshine 4th Floor, Kautilya Plaza, Naigaon Cross Bhavan, C-41 to C- Road, Dadar East, 43, G Block, Bandra Mumbai- 400014 Kurla Complex, PAN:AAMCS1390Q Bandra(E), Mumbai-400051 (Appellant) (Respondent) Appellant by Shri Vinod Kumar Bindal & Shri Satish Kumar Respondent by Shri Leyaqat Ali Aafaqui, SR. A.R. Date of Hearing 24.0…

Sadhu Ram Gupta, Dhuri, Sangrur vs. ITO, Ward-1, Malerkotla, Punjab

In the result, both the appeals are allowed

ITA 874/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh12 Aug 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 873 & 874/Chd/2025 "नधा"रण वष" / A.Y. : 2017-18 & 2020-21 Shri Sadhu Ram Gupta, The Ito, House No. 263, W.No. 15B, Vs Ward-1, Sangrur, Tehsil Mohalla Dhuri, Malerkotla. Sangrur. "थायी लेखा सं./Pan No: Addpg0223H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 23.07.2025 & 21.07.2025 Date Of Pronouncement : 12.08.2025 Physical Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 132Section 147Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 873 & 874/CHD/2025 "नधा"रण वष" / A.Y. : 2017-18 & 2020-21 Shri Sadhu Ram Gupta, The ITO, House No. 263, W.No. 15B, Vs Ward-1, Sangrur, Tehsil Mohalla Dhuri, Malerkotla. Sangrur. "थायी लेखा सं./PAN NO: ADDPG0223H अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Parikshit Aggarwal, CA Revenue by : Dr. Ranjit Kaur, Addl. CIT Sr.DR Date of Hearing : 23.07.2025 & 21.07.2025 Date of Pronou…

Sadhu Ram Gupta, Dhuri, Sangrur vs. ITO, Ward-1, Malerkotla, Punjab

In the result, both the appeals are allowed

ITA 873/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh12 Aug 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 873 & 874/Chd/2025 "नधा"रण वष" / A.Y. : 2017-18 & 2020-21 Shri Sadhu Ram Gupta, The Ito, House No. 263, W.No. 15B, Vs Ward-1, Sangrur, Tehsil Mohalla Dhuri, Malerkotla. Sangrur. "थायी लेखा सं./Pan No: Addpg0223H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 23.07.2025 & 21.07.2025 Date Of Pronouncement : 12.08.2025 Physical Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 132Section 147Section 153C

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 873 & 874/CHD/2025 "नधा"रण वष" / A.Y. : 2017-18 & 2020-21 Shri Sadhu Ram Gupta, The ITO, House No. 263, W.No. 15B, Vs Ward-1, Sangrur, Tehsil Mohalla Dhuri, Malerkotla. Sangrur. "थायी लेखा सं./PAN NO: ADDPG0223H अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : Shri Parikshit Aggarwal, CA Revenue by : Dr. Ranjit Kaur, Addl. CIT Sr.DR Date of Hearing : 23.07.2025 & 21.07.2025 Date of Pronou…

Raghav Kumar Dhoot, Jaipur vs. DCIT Central Circle 1, Jaipur

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

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 491/JPR/2025 निर्धारण वर्ष / Assessment Years : 2018-19 Sh. Raghav Kumar Dhoot B-9, Bais Godown Industrial Estate, Jaipur. बनाम Vs. The DCIT, Central Circle-1, Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AGXPD1233F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri C.M. Agarwal, C.A. राजस्व…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

ITA 3184/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31/07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & Leshark Global LLP Vs. DCIT CC 4(1), Mumbai 307, Premosns Industrial Estate Tahira Compound Caves Road, Jogeshwari East Mumbai – 400 060 PAN/GIR No.AADFL8780F (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Revenue by Shri Rajesh Kumar Yadav, CIR DR Date of Hearing 25/06/2025 Date of Pronouncement 31 /07/2025 आदेश / O R D E R PER AMIT SHUK…

Leshark Global LLP, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.3177/Mum/2025 to 3183/Mum/2025 (Assessment Year :2012-13 to 2018-19) & ITA No. 3184/Mum/2025 (Assessment Year: 2020-21) Leshark Global LLP Vs. DCIT CC 4(1), Mumbai (Appellant) PAN/GIR No. AADFL8780F (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri Vinod Kumar Bindal (Virtually appeared) & Shri Satish Kumar Shri Rajesh Kumar Yadav, CIR DR 25/06/2025 31/07/2025 आदेश / ORDER PER AMIT SHUKLA (J.M.): The aforesaid appeals have been filed…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 260/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…ion in the case of M.D. Overseas P. Ltd. vs. Dy. CIT W.P. (C) 3092/2023 (Del.). 8. The Ld. Counsel further submits that taking cue from the above decision of Hon'ble Jurisdictional Delhi High Court and also on the decision of ITO vs Vikram Sujit Kumar Bhatia 453 ITR 417 (SC), CIT vs Jasjit Singh CA No.6566 of 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 (Del) and SSP Aviation vs DCIT 346 ITR 177 (Del), the legal proposition emerging is that relevant AY's for the purpose of issue of notice u/s 153C will be counted backward taking the assessment year of the search under proviso to sec 153C as…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 259/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…ion in the case of M.D. Overseas P. Ltd. vs. Dy. CIT W.P. (C) 3092/2023 (Del.). 8. The Ld. Counsel further submits that taking cue from the above decision of Hon'ble Jurisdictional Delhi High Court and also on the decision of ITO vs Vikram Sujit Kumar Bhatia 453 ITR 417 (SC), CIT vs Jasjit Singh CA No.6566 of 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 (Del) and SSP Aviation vs DCIT 346 ITR 177 (Del), the legal proposition emerging is that relevant AY's for the purpose of issue of notice u/s 153C will be counted backward taking the assessment year of the search under proviso to sec 153C as…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

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

ITA 257/CTK/2025[2017-18]Status: DisposedITAT Cuttack24 Jul 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.257/Ctk/2025 आयकर अपील सं/Ita No.259/Ctk/2025 आयकर अपील सं/Ita No.260/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Sh P.K.Mishra & Baidyanath Behera, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 24/07/2025 घोषणा की तारीख/Date Of Pronouncement : 24/07/2025

For Appellant: Sh P.K.Mishra & Baidyanath Behera, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 132Section 133ASection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 153B(1)(b)Section 153C

…ion in the case of M.D. Overseas P. Ltd. vs. Dy. CIT W.P. (C) 3092/2023 (Del.). 8. The Ld. Counsel further submits that taking cue from the above decision of Hon'ble Jurisdictional Delhi High Court and also on the decision of ITO vs Vikram Sujit Kumar Bhatia 453 ITR 417 (SC), CIT vs Jasjit Singh CA No.6566 of 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 (Del) and SSP Aviation vs DCIT 346 ITR 177 (Del), the legal proposition emerging is that relevant AY's for the purpose of issue of notice u/s 153C will be counted backward taking the assessment year of the search under proviso to sec 153C as…

Amico Textiles, Solan vs. DCIT CC-1, Chandigarth

The appeal stand allowed in terms of our above order

ITA 430/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh15 Jul 2025AY 2013-14

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.430/Chandi/2022 (िनधा"रणवष" / Assessment Year: 2013-14) M/S Amico Textiles Dcit Village Bir Plassi, Ropar Road, Central Circle-1 बनाम/ Vs. Nalagarh, Solan Chandigarh Himachal Pradesh 176077 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaqfa-9823-K (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Neeraj Jain (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 23-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 15-07-2025. आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 31-03-2022 In The Matter Of An Assessment Framed By Ld. Ao U/S 147 R.W.S. 153A Of The Act On 17-12- 2018. The Assessee Is Aggrieved By Confirmation Of Addition Of Rs.46.87 Lacs.

For Appellant: Sh. Neeraj Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 139Section 147Section 148Section 149Section 151Section 153Section 153ASection 153CSection 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.430/CHANDI/2022 (िनधा"रणवष" / Assessment Year: 2013-14) M/s Amico Textiles DCIT Village Bir Plassi, Ropar Road, Central Circle-1 बनाम/ Vs. Nalagarh, Solan Chandigarh Himachal Pradesh 176077 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAQFA-9823-K (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant by : Sh. Neeraj Jain (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Sh. Manav Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2472/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Jun 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…

Hemendra Ramji Vira, Mumbai vs. DCIT CC 4(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 2471/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Jun 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 127(2)Section 132Section 132(1)Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 56Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2467/Mum/2025 to 2472/Mum/2025 (Assessment Year :2013-14 to 2018-19) Hemendra Ramji Vira Vs. DCIT CC 4(1) 1201, Kailash Palace Mumbai – 400 051 Uppashraya Lane Ghatkopar East Mumbai-400 077 PAN/GIR No.AABPV6781A (Appellant) .. (Respondent) Assessee by Shri Vinod Kumar Bindal a/w Shri Satish Gupta Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 12/06/2025 Date of Pronouncement 26/06/2025 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the a…