Well Trans Logistics India (P.) Lad v. ACTT

166 Taxmann.com 72High Court2024#5979 most cited

What is Well Trans Logistics India (P.) Lad v. ACTT authority for?

Reassessment proceedings initiated based on documents already on record are invalid and void ab initio.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Also referred to as

Well Trans Logistics India (P.) Lad v. ACTT · section 147 · section 148 · section 151 · reassessment proceedings · documents on record · bad in law · void ab initio · sanction under section 151

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 142(1)Section 133(6)Section 139(1)Section 143(1)

Issues it is cited on

amp expendituresection 92batrue and full disclosuresanction under section 151section 148(2)sanctioning authoritytransfer pricing orderfresh tangible materialsection 151(1)first proviso to section 147material facts necessary for assessmentspecified domestic transaction

Judgments citing Well Trans Logistics India (P.) Lad v. ACTT

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), MEERUT, MEERUT (U.P.) vs. NITA RASTOGI, MEERUT (U.P.)

In the result, appeal of the Revenue is dismissed

ITA 3382/DEL/2025[2013-14]Status: DisposedITAT Delhi26 Nov 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2013-14] Acit Vs Nita Rastogi Circle-1(1)(1) 32-C, Janta Nagar, Garh Road, Meerut-250001. Meerut-250002. Pan-Aanpr7715E Appellant Respondent Revenue By Shri Shyam Manohar Singh, Sr.Dr Assessee By Dr. Kapil Goel, Adv. Date Of Hearing 23.09.2025 Date Of Pronouncement 26.11.2025

Section 139(1)Section 147Section 148Section 250Section 68Section 690

…ITA No.3382/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2013-14] ACIT vs Nita Rastogi Circle-1(1)(1) 32-C, Janta Nagar, Garh Road, Meerut-250001. Meerut-250002. PAN-AANPR7715E APPELLANT RESPONDENT Revenue by Shri Shyam Manohar Singh, Sr.DR Assessee by Dr. Kapil Goel, Adv. Date of Hearing 23.09.2025 Date of Pronouncement 26.11.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by Revenue against the order dated 26.03.2025 of Ld. Commissioner of Income Tax (A), National…

SUDHIR BANSAL, BHILAI,DURG vs. ASSISTANT COMMISSIONER OF INCOME TAX-1(1), BHILAI, DURG

In the result, appeal of the assessee is allowed

ITA 98/RPR/2025[2011-12]Status: DisposedITAT Raipur29 Jul 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.98/Rpr/2025 "नधा"रण वष" / Assessment Year : 2011-12 Sudhir Bansal 8, Civic Centre, Bhilai, Dist. Durg-490 006 (C.G.) Pan: Adbpb3234H

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 148(2)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.98/RPR/2025 "नधा"रण वष" / Assessment Year : 2011-12 Sudhir Bansal 8, Civic Centre, Bhilai, Dist. Durg-490 006 (C.G.) PAN: ADBPB3234H ........अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 24.07.2025 घोषणा क" तार"ख / Date…

ANSHUL SINGH,KOLKATA vs. ITO, WARD 49(1), , KOLKATA

In the result, appeal of the assessee is allowed

ITA 935/KOL/2025[2017-2018]Status: DisposedITAT Kolkata03 Jul 2025AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.935/Kol/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Anshul Singh Vs Ito, Wd 49(1), Kolkata C/O S.N. Ghosh & Associates, Ds-4, Uttarapan Complex, Advocates, 2, Garstin Place, 2Nd Ultadanga, Maniktala Civic Centre, Floor, Suite No.203, Off Hare Street, Kolkata-700054, West Bengal Kolkata-700001, West Bengal Pan No. :Csrps9550G (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Somnath Ghosh, Ar : Shri S.B. Chakraborthy, Addl. Cit-Sr.Dr राजस्व की ओर से /Revenue By सुनवाई की तारीख / Date Of Hearing : 03/07/2025 घोषणा की तारीख/Date Of Pronouncement : 03/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 12.02.2025, Passed For The Assessment Year 2017-18. 2. Shri Somnath Ghosh, Ld. Ar Appeared On Behalf Of The Assessee & Shri S.B.Chakraborthy, Ld.Sr. Dr Appeared On Behalf Of The Revenue. 3. Ld.Ar Drew My Attention To The Reasons Recorded For Reopening Which Is Mentioned In Para 2 Of The Assessment Order, Reads As Follows :- “2. As Per The Information Available That- Credible Information Was Received From The Office Of Ddit(Inv.), Unit-2(1), Kolkata That The Assessee Has Deposited Cash Of Rs.7,46,000/- During Demonetization On Ohd Notes. From The Details Available It Was Found That The Assessee Has Deposited The Said Cash During Demonetization In The Bank Account Maintained By Him With Corporation Bank, Baguiati Branch. The Same Details Is Also Available In Its Details Of The 2 Assessee. However, The Source Of Such Huge Cash In Ohd Notes Is Not Ascertained As Per Financials Of The Assessee.”

For Appellant: Shri Somnath Ghosh, AR
Section 147Section 148

…आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.935/KOL/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Anshul Singh Vs ITO, WD 49(1), Kolkata C/o S.N. Ghosh & Associates, Ds-4, Uttarapan Complex, Advocates, 2, Garstin Place, 2nd Ultadanga, Maniktala Civic centre, floor, Suite No.203, Off hare Street, Kolkata-700054, West Bengal Kolkata-700001, West Bengal PAN No. :CSRPS9550G (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Asses…

CBS HOLDING (P) LTD.,DELHI vs. ITO, WARD-5(4), NEW DELHI

Appeal is allowed

ITA 204/DEL/2019[2012-13]Status: DisposedITAT Delhi25 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2012-13 Vs. Income Tax Officer, Cbs Holdings (P) Ltd., M/S. S.B. Garg & Co., Cas, Ward-5(4), 20/17, Shakti Nagar, New Delhi New Delhi Pan: Aadcc3702D (Appellant) (Respondent) Assessee By None Department By Ms. Pooja Swaroop, Cit(Dr)

Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2012-13 Vs. Income Tax Officer, CBS Holdings (P) Ltd., M/s. S.B. Garg & Co., CAs, Ward-5(4), 20/17, Shakti Nagar, New Delhi New Delhi PAN: AADCC3702D (Appellant) (Respondent) Assessee by None Department by Ms. Pooja Swaroop, CIT(DR) Date of hearing 25.06.2025 Date of pronouncement 25.06.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-2 [in s…

DINESSH KUMAR SHARMA,JAIPUR vs. ITO, WARD4(2), JAIPUR

In the result, appeal of the assessee is allowed

ITA 1393/JPR/2024[2013-14]Status: DisposedITAT Jaipur24 Jun 2025AY 2013-14
For Appellant: Shri Shivangi Chopra, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 139(1)Section 143(2)Section 144Section 147Section 148Section 250Section 69A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR\n\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\n\nआयकरअपील सं./ITA. No. 1393/JPR/2024\nनिर्धारणवर्ष / Assessment Year : 2013-14\n\nShri Dinesh Kumar Sharma\nE-157, Road No. 11, VKI Area,\nJaipur.\n\n बनाम\nVs.\nIncome Tax Officer,\nWard 4(2),\nJaipur.\n\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\n\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AFEPS6643A\n\nनिर्धारिती की ओरसे…

KAMLESH GUPTA AND SONS HUF,MUMBAI vs. THE INCOME TAX OFFICER WARD 19(2)(2), MUMBAI

ITA 4080/MUM/2024[2012-13]Status: DisposedITAT Mumbai05 Mar 2025AY 2012-13

Bench: Shri Sandeep Gosain (Jm) & Shri Omkareshwar Chidara (Am) Kamlesh Gupta & Sons Huf Ito-19(2)(2) 95-C, Mittal Towers Piramal Chamber Nariman Point, Churchgate Vs. Lalbaug, Lower Mumbai-400 021. Parel, Mumbai-12. Pan : Aaehk4734K Appellant Respondent

For Appellant: Shri Asif KarmaliFor Respondent: Shri Sumit Mantri
Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “J(SMC)” Bench, Mumbai. Before Shri Sandeep Gosain (JM) & Shri Omkareshwar Chidara (AM) Kamlesh Gupta & Sons HUF ITO-19(2)(2) 95-C, Mittal Towers Piramal Chamber Nariman Point, Churchgate Vs. Lalbaug, Lower Mumbai-400 021. Parel, Mumbai-12. PAN : AAEHK4734K Appellant Respondent : Shri Sumit Mantri Assessee by : Shri Asif Karmali Revenue by : 12/12/2024 Date of Hearing Date of pronouncement : 05/03/2025 O R D E R PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dated 21.06.2024, passed u/s 250 of the Income Tax…

CHANDAN RALTORS P LTD.,MUMBAI vs. ITO-14(1)(1), MUMBAI

In the result, the appeal filed by the assessee stands partly\nallowed for statistical purposes

ITA 761/MUM/2021[2010-11]Status: DisposedITAT Mumbai18 Feb 2025AY 2010-11
Section 133(6)Section 143Section 147Section 148Section 69A

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“SMC” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI, JM\nI.T.A. No.761/Mum/2021\n Assessment Year: 2010-11\nChandan Raltors P. Ltd.\n102, Parekh Building N.G.\nAcharya Marg, Chembur,\nMumbai, Maharashtra.\nPAN:[AACCC1129M]\n(Appellant)\nVs.\nITO, 14(1)(1),\nMumbai.\n(Respondent)\nAppellant by\nRespondent by\nSh. Kirit Sheth, AR\nMs. Pradnya Gholap, Sr. D.R.\nDate of Hearing\nDate of Pronouncement\n03.12.2024\n18.02.2025\nORDER\nPer: Smt. Beena Pillai, J.M.:\nPresent appeal arises out of order dated 03.03.2021 passed by\nNFAC, Delhi, for assessment year 2010-11 on…

RAVI MEHRA, 1121, SECTOR 10, PANCHKULA 134109, HARYANA,HARYANA vs. INCOME TAX OFFICER, WARD-3, PANCHKULA, HARYANA

In the result, the appeal of the assessee is allowed

ITA 189/CHANDI/2024[2012-2013]Status: DisposedITAT Chandigarh28 Jan 2025AY 2012-2013

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी बी” , च"डीगढ़ बी बी IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, , उपा"य" एवं "ी "व"म "संह यादव, , लेखा सद"य , , , , BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA No. 189/Chd/2024 "नधा"रण वष" / Assessment Year : 2012-13 Ravi Mehra, The ITO बनाम 1121, Sector 10, Panchkula, War-3, Panchkula Haryana-134109 Haryana "थायी लेखा सं./PAN NO: ABZPM9709L अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by :…

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

ITA 160/RPR/2024[2017-18]Status: DisposedITAT Raipur16 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

ITA 159/RPR/2024[2016-17]Status: DisposedITAT Raipur16 Jan 2025AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

PRADEEP KUMAR AGRAWAL, DHAMTARI,DHAMTARI vs. INCOME TAX OFFICER, WARD-DHAMTARI, DHAMTARI

ITA 158/RPR/2024[2015-16]Status: DisposedITAT Raipur16 Jan 2025AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita Nos: 158, 159 & 160/Rpr/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18)

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44ASection 69

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA Nos: 158, 159 & 160/RPR/2024 (िनधा"रण वष" Assessment Year: 2015-16, 2016-17 & 2017-18) Pradeep Kumar Agrawal, v Income Tax Officer, Ward- Dhamtari H. No. 19, Ramjanki Mandir, Sadar s Shankardan Road, Vill- Haraftrai, Bazar, Dhamtari-493773 PAN: ACHPA6856B (अपीलाथ"/Appellant) (""थ" / Respondent) . . िनधा"रती की ओर से /Assessee by : Shri Sunil Kumar Agrawal, CA राज" की ओर से /Revenue…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2442 to 2445/Del/2023 (ASSESSMENT YEARS 2013-14 to 2016-17) DCIT, Lotus Herbals Pvt. Ltd., CC-20, Delhi. Room No.269A, 2 nd Floor, ARA Vs. Centre, E-2, Jhandewalan, New Delhi-110055. PAN-AAACL0198F (Appellant) (Respondent) Assessee by Shri Rohit Jain, Adv. and Shri Shivam Gupta, CA Department by Sh. Mukesh Jha, CIT DR and Ms. Pooja Swroop, CIT-DR 29.09.2025 Date of Hearing Date of Pronouncement 23.12.2025 O R D E R PER MANISH AGARWAL, AM: These are five…

SONAL SNEHAL SHAH,MUMBAI vs. ITO 19(3)(1), MUMBAI

ITA 1653/MUM/2024[2012-13]Status: DisposedITAT Mumbai16 Oct 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

Section 10(38)Section 143Section 147Section 148Section 68

…Page 1 ITA No.1653/M/2024 AY: 2012-13 Sonal Snehal Shah Versus ITO, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 1653/MUM/2024 Sonal Snehal Shah, 1st Floor, 20 Preyas Building, Dadisethsheth, Road, Babulnath, Mumbai-400007 (Appellant) PAN Assessee by Revenue by Date of hearing Date of pronouncement Vs. Α.Υ.2012-13 ITO, 19(3)(1), Mumbai (Respondent) AOFPS 5847C Shri Anil Kshatriya Mrs. Beena Santosh, Sr.(DR), 20th August, 2024 16 October, 2024 ORDER PER PRASHANT MAHARISHI, AM: 1. ITA number 1653/M/2024 is filed by Mrs Sonal Sn…

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