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

Shri Vighnaharta Realty Pvt. Ltd, Ahmedabad vs. The ITO, Ward-4(1)(3), Ahmedabad

The appeal of the Revenue is dismissed

ITA 2205/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos.1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

…आयकर अपीलीय अधिकरण, अहमदाबाद न्यायपीठ “बी”, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD सुश्री सुचित्र कम्बले, न्यायिक सदस्य एवं श्री मकरंद वसंत महादेवकर, लेख सदस्य के समक्ष । BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER Sl. No(s) आयकर अपील सं/ ITA/COS No(s) निर्धारण वर्ष/ Assess- ment Year(s) Appeal(s) / Cos by : अपीलार्थी / Appellants/ Cross Objectors बनम/vs. प्रत्यर्थी / Respondents 1. ITA 2370/Ahd/2018 2012-13 ITO Ward-4(1)(3) Ahmedabad (Revenue) By Revenue ShriVighnaharta Reality Pvt.Ltd. Ahmedabad (address as above) PAN:AAACL 7807 P 2…

ITO, Ward-4(1)(3), Ahmedabad vs. Shivganga Property Holders Pvt. Ltd, Ahmedabad

The appeal of the Revenue is dismissed

ITA 2112/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Cos By :

For Appellant: Sl.Nos.1-6. Shri Dhiren Shah, AR &For Respondent: Sl.Nos. 1,3&5 Shri V.Nandakumar, CIT-DR
Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले, "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) / Cos by : ITA/COs Assess- No(s) अपीलाथ" / ""थ" / No(s) ment Appellants/ बनाम/vs. Respondents Year(s) Cross Objectors 1. ITA 2012-13 ITO Shri Vighnaharta 2370/Ahd/2018 Ward-4(1)(3) Reality Pvt.Ltd. Ahmedabad (address as above) PAN:AAACL 7807 P (Revenue) ITA 2. 2012-13 By Revenue Shivganga P…

Pr. Commissioner of Income Tax (Central)- 3 vs. M/S Ridgeview Construction Pvt. Ltd

ITA/618/2019HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 133ASection 153C

…rovisional “Balance Sheet” of Ridgeview would satisfy the requirement of belongs or pertains to as appearing in Section 153C. In view of the above, it was his contention that since the provisional Balance Sheet 6 2023 SCC OnLine SC 370 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:21.02.2025 16:29:22 Signature Not Verified ITA 618/2019 & 621/2019 Page 6 of 17 bore the name of the assessee, Ridgeview, the same was liable to be taken i…

A.C.I.T., Central Circle-4(3), Kolkata vs. Jaideep Halwasiya, Kolkata

In the result, the appeal of the Revenue is dismissed and the cross objection by the assessee is allowed

ITA 2284/KOL/2024[2015-16]Status: DisposedITAT Kolkata13 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Jaideep Halwasiya Acit, Central Circle-4(3) 3Rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aawph1706L Co No. 50/Kol/2024 (Arising Out Of Ita No. 2284/Kol/2024 For A.Y. 2015-16) Jaideep Halwasiya Acit, Central Circle-4(3) 3Rd Floor, P-34, India Aaykar Bhavan Poorva, Exchange Place, 110 Shantipally, Kolkata-700107 Vs. Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Guru Bhashyam, Dr Date Of Hearing: 23.01.2025 Date Of Pronouncement : 13.02.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Guru Bhashyam, DR
Section 132(1)Section 143(3)Section 153ASection 153CSection 153C(1)

…Smt. Pavithra Sugichandran Vs. DCIT [2024] 168 taxmann.com 413 (Madras), Decision of Gujarat High Court in case of Mukesh Manekchand Sheth Vs. ACIT 116 taxmann.com 618 (Gujarat) and decision of Supreme Court in case of ITO Vs. Vikram Sujitkumar Bhatia [2023] 453 ITR 417 (SC). The ld. AR therefore, prayed that since the seized materials having bearing on the determination of the total income of other person i.e. Shri Jaideep Halwasiya for the purpose of invoking provisions u/s 153C of the Act, were received by ITA No.2284/KOL/2024 & CO No. 50/KOL/2024 Jaideep Halwasiya; A.Y. 2015-16 the ld. AO of the assessee vid…

Reena Mittal, New Delhi vs. DCIT Central Circle-31, New Delhi

In the result, appeal of the Assessee is partly allowed as indicated above

ITA 1238/DEL/2024[2021-22]Status: DisposedITAT Delhi04 Feb 2025AY 2021-22

Bench: Shri Shamim Yahya & Shri Vimal Kumara.Yr. : 2021-22 Reena Mittal, Vs. Dcit, H.No. 69, West Avenue Road, Central Circle-31, Punjabi Bagh, New Delhi 3Rd Floor, Ara Centre, New Delhi – 110 055 (Pan: Aajpg3891Q) Jnahdewalan Extension, New Delhi -55 (Appellant) (Respondent)

For Appellant: Sh. Suresh Gupta, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. D.R
Section 143(3)Section 153CSection 153C(1)

…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…

Mr. D K Shivakumar, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 | DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 | Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by : Shri. Chandrasekhar, AR. Revenue by : Shri. Y. V. Ra…

Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore vs. Mr. D K Shivakumar, Bangalore

ITA 45/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 Jan 2025AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Respondent: Shri. Chandrasekhar, AR
Section 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER | ITA Nos. and Assessment Year | Appellant | Respondent 45, 46, 47, 48/Bang/2020 2007-08 to 2010-11 DCIT, Central Circle – 1(4), Bengaluru. Shri. D. K. Shivakumar, No.252, “Kenkkeri” 18th Cross, Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080. PAN : AKKPS 1306 F 205/Bang/2022 2006-07 Shri. D. K. Shivakumar, Bengaluru – 560 080. PAN : AKKPS 1306 F DCIT, Central Circle – 1(4), Bengaluru. Assessee by Revenue by : Shri. Chandrasekhar, AR. : Shri. Y. V. Ravir…

Chitar Pal, Gurgaon vs. ITO, Ward-1(3), Gurgaon

In the result, appeals of Revenue in ITA No

ITA 3694/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Jan 2025AY 2017-18

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…

Arti Dhall, New Delhi vs. DCIT Central Circle-31, New Delhi

In the result, appeal of the Assessee is partly allowed as

ITA 1239/DEL/2024[2021-22]Status: DisposedITAT Delhi28 Jan 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.1239/Del/2024 िनधा"रणवष"/Assessment Year: 2021-22

Section 132Section 143(3)Section 153CSection 153C(1)Section 45

…on 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…

Ram Mohan Rao Darumagari, Secunderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

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

ITA 467/HYD/2019[2008-09]Status: DisposedITAT Hyderabad22 Jan 2025AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.467/Hyd/2019 (िनधा"रण वष"/Assessment Year: 2008-09) Shri Ram Mohan Rao Vs. Income Tax Officer Darumagari, Secunderabad Ward-15(1) Pan:Agapd7084P Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.466/Hyd/2019 (िनधा"रण वष"/Assessment Year: 2008-09) Late Vanaja Darumagari Vs. Income Tax Officer L/R Shri Ram Mohan Rao Ward-15(1) Darumagari, Secunderabad Hyderabad Pan:Akqpd6499Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Arun Lal, Ca राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 21/11/2024 घोषणा की तारीख/Pronouncement: 22/01/2025 आदेश/Order Per Vijay Pal Raothese Two Appeals By The Husband & Wife Are Directed Against Two Separate Orders Dated 10/01/2019 Of The Learned Cit (A)-7, Hyderabad For The A.Y.2008-09. The Issues

For Appellant: Shri Arun Lal, CAFor Respondent: : Shri Kumar Pranav, CIT(DR)
Section 132Section 139Section 148Section 69

…on'ble Gujarat High Court. v) Samanthapudi Lavanya vs. ACIT Central Circle, ITAT Visakhapatnam. 7. The learned AR has also referred to the judgment of the Hon'ble Supreme Court in the case of Income Tax Officer vs. Vikram Sujitkumar Bhatia reported in (2022) 453 ITR 417, dated 6/4/2023 and submitted that, the Hon'ble Supreme Court has held that, the amendment in the provisions of section 153C vide Finance Act, 20215 would be applicable to the searches conducted before 1/6/2015 i.e. the date of amendment. Therefore, once the seized material pertains to or any information Page 6 of 24 ITA Nos 466 and 467 of 2019…

Late Vanaja Darumagari L/R Ram Mohan Rao Darumagari, Hyderabad vs. Income Tax Officer, Ward-15(1), Hyderabad

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

ITA 466/HYD/2019[2008-09]Status: DisposedITAT Hyderabad22 Jan 2025AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.467/Hyd/2019 (िनधा"रण वष"/Assessment Year: 2008-09) Shri Ram Mohan Rao Vs. Income Tax Officer Darumagari, Secunderabad Ward-15(1) Pan:Agapd7084P Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.466/Hyd/2019 (िनधा"रण वष"/Assessment Year: 2008-09) Late Vanaja Darumagari Vs. Income Tax Officer L/R Shri Ram Mohan Rao Ward-15(1) Darumagari, Secunderabad Hyderabad Pan:Akqpd6499Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Arun Lal, Ca राज" व "ारा/Revenue By:: Shri Kumar Pranav, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 21/11/2024 घोषणा की तारीख/Pronouncement: 22/01/2025 आदेश/Order Per Vijay Pal Raothese Two Appeals By The Husband & Wife Are Directed Against Two Separate Orders Dated 10/01/2019 Of The Learned Cit (A)-7, Hyderabad For The A.Y.2008-09. The Issues

For Appellant: Shri Arun Lal, CAFor Respondent: : Shri Kumar Pranav, CIT(DR)
Section 132Section 139Section 148Section 69

…on'ble Gujarat High Court. v) Samanthapudi Lavanya vs. ACIT Central Circle, ITAT Visakhapatnam. 7. The learned AR has also referred to the judgment of the Hon'ble Supreme Court in the case of Income Tax Officer vs. Vikram Sujitkumar Bhatia reported in (2022) 453 ITR 417, dated 6/4/2023 and submitted that, the Hon'ble Supreme Court has held that, the amendment in the provisions of section 153C vide Finance Act, 20215 would be applicable to the searches conducted before 1/6/2015 i.e. the date of amendment. Therefore, once the seized material pertains to or any information Page 6 of 24 ITA Nos 466 and 467 of 2019…

Dharmendra Kumar, Sambhal vs. ITO, Ward-2(5), Chandausi

In the result, appeals of Revenue in ITA No

ITA 3698/DEL/2023[2017-18]Status: DisposedITAT Delhi03 Jan 2025AY 2017-18

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.…

ACIT, Central Circle-1(1), Ahmedabad vs. M/S. Blueray Trading Pvt Ltd., Maharastra

The appeal of the Revenue is allowed for statistical purpose, whereas the CO filed by the assessee is dismissed

ITA 2212/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad26 Nov 2024AY 2010-11

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No. 144/Ahd/2019 िनधा"रण वष"/Assessment Year: 2010-11 Vs. M/S. Blueray Trading Pvt. Ltd., Asst. Commissioner Of 306, Snehdisha, Parab Wadi, Income-Tax, Highway Road, Thane, Central Circle 1(1), Maharashtra Ahmedabad Pan : Aafcm 8859 D अपीलाथ"/ "" यथ"/ (Respondent & Cross-Objector) (Appellant) Assessee By : Shri K.C. Thaker, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 17.10.2024 घोषणा की तारीख /Date Of Pronouncement: 26.11.2024

For Appellant: Shri K.C. Thaker, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 250Section 68

…as to be framed on the third-person; that subsequently, an amendment was effected to the said section substituting the word “belonging” with the order “pertaining” to a third person. Hon’ble Apex Court, he pointed out, in the case of Vikram Sujitkumar Bhatia, 453 ITR 417 (SC) had interpreted the meaning of the terms “belonging” and “pertaining” and held no difference to the meaning of the said terms and accordingly laid down that the word “belonging” has the same meaning as that to the word “pertaining”; that therefore even prior to 1.6.2015, when the material pertaining to a third-person was found during the sea…

Mukul Rani Thakur, Dehradun vs. Deputy Commissioner of Income Tax, Central Circle-31, Delhi, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1483/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Nov 2024AY 2021-22

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

Section 143Section 143(3)Section 153DSection 250Section 65B

…he above decision of Hon'ble Jurisdictional Delhi Taking cue from the above decision of Hon'ble Jurisdictional Delhi High Court and also rel High Court and also relying on the decision of ITO vs Vikram Sujit on the decision of ITO vs Vikram Sujit Kumar Bhatia 453 ITR 417 (SC), CIT vs Jasjit Kumar Bhatia 453 ITR 417 (SC), CIT vs Jasjit Singh CA No.6566 of Singh CA No.6566 of 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 2023 (SC) dated 26.09.2023, CIT vs RRJ Securities Ltd 380 ITR 612 (Del) and SSP Aviation vs DCIT 346 ITR 177 (D…

Ags Developers Pvt Ltd, Jasola Delhi vs. Income Tax Officer Ward 1 (4), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2185/DEL/2024[2008-2009]Status: DisposedITAT Delhi18 Oct 2024AY 2008-2009

Bench: Shri Kul Bharat[Assessment Year : 2008-09] Ags Developers Pvt.Ltd., Vs Ito, H.No.47, Pocket Ii, Ward -1(4), Near Appollo Hospital, Jasola, New Delhi. New Delhi-110076. Pan-Aafca1795G Appellant Respondent Appellant By Shri Sandeep Goel, Adv. Respondent By Shri Siddharth B.S. Meena, Sr.Dr Date Of Hearing 04.09.2024 Date Of Pronouncement 18.10.2024

Section 143(1)Section 147Section 148Section 250Section 68

…ation Wing without independently verifying the issue and correct facts. He placed reliance on the following case laws:- [i]. “ACIT vs Shri Deepak Gambhir in ITA No.2466/Del/2023 vide order dated 08.07.2024 [Delhi Trib.]; [ii]. ITO vs Vikram Sujitkumar Bhatia 453 ITR 417/293 Taxman 4/332 CTR 1/ 224 DTR 217 (SC), Civil Appeal No.911/2022 order dated 06.04.2023; [iii]. Shri Rajender Aggarwal vs The ACIT in ITA No.2631/Del/2019 vide order dated 05.12.2023; and [iv]. Shyam Sunder Khandelwal vs ACIT in D.B.Civil Writ Petition No.18363/2019 order dated 29.03.2024.” 8. On the other hand, Ld. Sr. DR for the Revenue oppos…

Deputy Commissioner of Income Tax, Central Circle 1(2), Chennai vs. Bondalapati Shivaji Rao, Chennai

In the result, appeal filed by the assessee stands allowed and appeal filed by the Revenue is dismissed

ITA 1103/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, The Dcit, 121, Shankar Nagar, M.G. Road, Central Circle-1(2), Pammal, Chennai-600 075. Chennai. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 V. The Dcit, Shri Bondalapati Shivaji Rao, Central Circle-1(2), 121, Shankar Nagar, Chennai. M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…ng the notice for this AY, the assessee has claimed that the impugned assessment order stood vitiated in law. In support thereof, the Ld. AR has relied on the following decisions:- − CIT v. Jasjit Singh (458 ITR 437) (SC) − ITO v. Vikram Sujitkumar Bhatia (453 ITR 417) (SC) − Pr.CIT Vs Ojjus Medicare (P) Ltd (465 ITR 101) (Del HC) − A.R. Safiullah v. ACIT (W.P (MD) No.4327 of 2021) (Mad HC) − SSP Aviation Ltd. v. DCIT (346 ITR 177) (Del HC) − Pepsi Foods Pvt. Ltd. v. ACIT (367 ITR 112) (Del HC) − CIT v. RRJ Securities Ltd. (380 ITR 612) (Del HC) − PCIT v. R.L. Allied Industries (ITA No.370/2015) (Del HC) − CIT…

Bondalapati Shivaji Rao, Chennai vs. Assistant Commissioner of Income Tax, Central Circle - 1(2), Chennai

In the result, appeal filed by the assessee stands allowed and

ITA 1044/CHNY/2023[AY 2019-20]Status: DisposedITAT Chennai18 Sept 2024

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1044/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (अपीलार्थी/Appellant) The Dcit, Central Circle-1(2), Chennai. (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.1103/Chny/2023 निर्धारण वर्ष/Assessment Year: 2019-20 V. Shri Bondalapati Shivaji Rao, 121, Shankar Nagar, M.G. Road, Pammal, Chennai-600 075. [Pan: Aahpb 0083 D] (प्रत्यर्थी/Respondent) Assessee By : Shri B. Ramakrishnan, Fca Shri S. Dwarakesh, Ca Shri Shrenik Chordia, Ca Department By : Shri V. Nandakumar, Cit सुनवाईकीतारीख/Date Of Hearing : 08.08.2024 घोषणाकीतारीख /Date Of Pronouncement : 18.09.2024 आदेश / Order Per Aby T. Varkey, Jm: These Appeals Preferred By The Assessee & The Revenue Are Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 18, Chennai (Hereinafter In Short `The Ld.Cit(A)') Dated 26.07.2023 Passed For Assessment Year (Hereinafter In Short `Ay') 2019-20.

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 127Section 132Section 143(2)Section 143(3)Section 153C

…t issuing the notice for this AY, the assessee has claimed that the impugned assessment order stood vitiated in law. In support thereof, the Ld. AR has relied on the following decisions:- CIT v. Jasjit Singh (458 ITR 437) (SC) ITO v. Vikram Sujitkumar Bhatia (453 ITR 417) (SC) Pr.CIT Vs Ojjus Medicare (P) Ltd (465 ITR 101) (Del HC) A.R. Safiullah v. ACIT (W.P (MD) No.4327 of 2021) (Mad HC) SSP Aviation Ltd. v. DCIT (346 ITR 177) (Del HC) Pepsi Foods Pvt. Ltd. v. ACIT (367 ITR 112) (Del HC) CIT v. RRJ Securities Ltd. (380 ITR 612) (Del HC) PCIT v. R.L. Allied Industries (ITA No.370/2015) (Del HC) CIT v. Gopi Apart…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-I, New Delhi

In the result, appeals are allowed, as indicated

ITA 1348/DEL/2024[2018-19]Status: DisposedITAT Delhi13 Sept 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, Central Circle-1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1347/DEL/2024[2016-17]Status: DisposedITAT Delhi13 Sept 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…

Amol Awasthi, New Delhi vs. DCIT, C.C.1, New Delhi

In the result, appeals are allowed, as indicated

ITA 1346/DEL/2024[2015-16]Status: DisposedITAT Delhi13 Sept 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M Balaganesh

For Appellant: Shri Vinod Kumar Bindal, ARFor Respondent: Shri Vijay B Vasanta, CIT-DR
Section 132Section 143(3)Section 144CSection 153ASection 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA Nos.1342, 1343, 1344, 1345, 1346, 1347 & 1348/DEL/2024 Assessment Years: 2011-12, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 Amol Awasthi, Vs. DCIT, Central Circle-I C/o Vinod Kumar Bindal & New Delhi Co. Chartered Accountants Shiv Sushil Bhawan D-219, Vivek Vihar, Phase-I New Delhi TAN/PAN: AACPA8416E (Appellant) (Respondent) Assessee by: Shri Vinod Kumar Bindal, AR Ms. Rinky Sharma, ITP Respondent by: Shri Vijay B Vasanta, CIT-DR Date of hearing: 03 07 202…