Section 132(2) — 57 judgments | BharatTax

MEERUT ROLLER FLOUR MILLS PVT. LTD.,UTTAR PRADESH vs. ACIT, MEERUT

In the result, the appeal is dismissed

ITA 2187/DEL/2017[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumaracit Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent) & Meerut Roller Flour Mills (P) Vs Acit Circle-1 Ltd. Meerut 214-A Ganjbazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent)

Section 132(2)Section 133(6)Section 142(1)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

ACIT, MEERUT vs. M/S. MEERUT ROLLER FLOUR MILLS (P) LTD., MEERUT

In the result, the appeal is dismissed

ITA 3895/DEL/2013[2009-10]Status: DisposedITAT Delhi23 Jan 2026AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumaracit Circle-1 Meerut Vs Meerut Roller Flour Mills (P) Ltd. 214-A Ganj Bazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent) & Meerut Roller Flour Mills (P) Vs Acit Circle-1 Ltd. Meerut 214-A Ganjbazar Sadar Meerut Cantt Meerut Aaacm9399K (Appellant) (Respondent)

Section 132(2)Section 133(6)Section 142(1)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

ALLIANCE BOOKS SUPPLIERS PVT. LTD.,,COOCHBEHAR vs. ACIT, CIRCLE 2(1),, JALPAIGURI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 566/KOL/2025[2019-20]Status: DisposedITAT Kolkata04 Dec 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Alliance Books Suppliers Pvt. Acit, Circle 2(1) Ltd. Central Revenue Building, Race Khagrabari North, P.S. Kotwali Course Road, Jalpaiguri, Vs. Area Sardar, Coochbehar, West Bengal-735101 West Bengal-736101 (Appellant) (Respondent) Pan No. Aadca1168P Assessee By : Shri Pranaved Sarkar, Advocate For Saumitro Chaudhry, Advocate Revenue By : Shri Pradeep Dung Dung, Sr. Dr Date Of Hearing: 02.12.2025 Date Of Pronouncement: 04.12.2025

For Appellant: Shri Pranaved Sarkar, Advocate for Saumitro Chaudhry, AdvocateFor Respondent: Shri Pradeep Dung Dung, Sr. DR

Section 132(2)Section 147Section 148Section 148ASection 69A

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BENGALURU

ITA 637/BANG/2025[2016-17]Status: DisposedITAT Bangalore18 Nov 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Muthu Shankar,CIT(DR)(ITAT), Bangalore

Section 40A

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

ITA 636/BANG/2025[2015-16]Status: DisposedITAT Bangalore18 Nov 2025AY 2015-16

Section 40A

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"B\" BENCH : BANGALORE\n\nBEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, THIRUVALLUR

ITA 237/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Nov 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T

Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) is bad in law [CIT v. Vindhya Metal Corporation, 224 ITR 614(SC)] and consequent assessment under section 153A is null and void abinitio on the parity

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, THIRUVALLUR

ITA 236/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T

Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) is bad in law [CIT v. Vindhya Metal Corporation, 224 ITR 614(SC)] and consequent assessment under section 153A is null and void abinitio on the parity

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, THIRUVALLUR

ITA 235/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T

Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) is bad in law [CIT v. Vindhya Metal Corporation, 224 ITR 614(SC)] and consequent assessment under section 153A is null and void abinitio on the parity

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, THIRUVALLUR

ITA 234/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T

Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) is bad in law [CIT v. Vindhya Metal Corporation, 224 ITR 614(SC)] and consequent assessment under section 153A is null and void abinitio on the parity

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22

For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &

Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

fixed by the amended provision.\n9.4.3 It was also pointed out that the circular referred to by the\nappellant pertained to orders under section 132(2) of the Act, whereas\nthe present case concerns an order passed under section 132(3) of the\nAct. The learned DR stressed that

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21

For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &

Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

amended provision.\n\n9.4.3 It was also pointed out that the circular referred to by the\nappellant pertained to orders under section 132(2) of the Act, whereas\nthe present case concerns an order passed under section 132(3) of the\nAct. The learned DR stressed that the appellant

CROWN GASKETS PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. INCOME TAX OFFICER, WARD 6(1), DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 3450/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Nov 2025AY 2019-20

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2019-20 Crown Gaskets Private Limited Vs Ito Ward-6(1) Delhi B-488, Meera Bagh Paschim Vihar New Delhi-110063 Pan No. Aafcc2007D (Appellant) (Respondent)

Section 132(2)Section 143(1)Section 143(2)Section 143(3)Section 36(1)Section 36(1)(va)

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 26/BANG/2024[2018-19]Status: DisposedITAT Bangalore31 Oct 2025AY 2018-19

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore

Section 153ASection 250

basis of any prior information or material\ninducing any belief but purely on the suspicion and therefore, the\naction under section 132(2) of the Act is bad in law on the facts and\ncircumstances of the case.\n\nb.\nThe learned Assessing Officer failed to appreciate that a valid ... basis of any prior\ninformation or material inducing any belief but purely on the\nsuspicion and therefore, the action under section 132(2) is\nbad in law and consequent assessment under section 153A is\nnull and void-ab-inito on the parity of the ratio of the decision

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 25/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Section 153ASection 250

basis of any prior information or material\ninducing any belief but purely on the suspicion and therefore, the\naction under section 132(2) of the Act is bad in law on the facts and\ncircumstances of the case.\nb.\nThe learned Assessing Officer failed to appreciate that a valid\nsearch ... basis of any prior\ninformation or material inducing any belief but purely on the\nsuspicion and therefore, the action under section 132(2) is\nbad in law and consequent assessment under section 153A is\nnull and void-ab-inito on the parity of the ratio of the decision

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 24/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore

Section 153ASection 234ASection 250

basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) of the Act is bad in law on the facts and circumstances of the case. ITA Nos.21 to 26/Bang/2024 Page 4 of 47 b. The learned Assessing ... basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX OFFICER, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 23/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Oct 2025AY 2015-16

Section 153ASection 250

basis of any prior information or material\ninducing any belief but purely on the suspicion and therefore, the\naction under section 132(2) of the Act is bad in law on the facts and\ncircumstances of the case.\n\nb.\nThe learned Assessing Officer failed to appreciate that a valid ... basis of any prior\ninformation or material inducing any belief but purely on the\nsuspicion and therefore, the action under section 132(2) is\nbad in law and consequent assessment under section 153A is\nnull and void-ab-inito on the parity of the ratio of the decision

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 22/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore

Section 153ASection 234ASection 250

basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) of the Act is bad in law on the facts and circumstances of the case. ITA Nos.21 to 26/Bang/2024 Page 4 of 47 b. The learned Assessing ... basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), BENGALURU

In the result, appeals filed by the assessee are partly allowed

ITA 21/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore

Section 153ASection 234ASection 250

basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) of the Act is bad in law on the facts and circumstances of the case. ITA Nos.21 to 26/Bang/2024 Page 4 of 47 b. The learned Assessing ... basis of any prior information or material inducing any belief but purely on the suspicion and therefore, the action under section 132(2) is bad in law and consequent assessment under section 153A is null and void-ab-inito on the parity of the ratio of the decision

OM PRAKASH KUKREJA,NEW DELHI vs. ACIT CENTRAL CIRCLE-9 (RE-NUMBERED CC-18), NEW DELHI

ITA 646/DEL/2022[2009-10]Status: DisposedITAT Delhi13 Aug 2025AY 2009-10

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaitas No.638 To 641/Del/2022 Assessment Years: 2007-08 To 2010-11

For Appellant: Shri Rajeshwer Prashad Painuly, AdvFor Respondent: Ms Amisha S. Gupta, CIT-DR

Section 132(4)Section 292CSection 69

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV

OM PRAKASH KUKREJA,NEW DELHI vs. ACIT CENTRAL CICLE-9(RE-NUMBERED CC -18), NEW DELHI

ITA 645/DEL/2022[2009-2010]Status: DisposedITAT Delhi13 Aug 2025AY 2009-2010

Bench: Shri Shamim Yahya & Shri Anubhav Sharmaitas No.638 To 641/Del/2022 Assessment Years: 2007-08 To 2010-11

For Appellant: Shri Rajeshwer Prashad Painuly, AdvFor Respondent: Ms Amisha S. Gupta, CIT-DR

Section 132(4)Section 292CSection 69

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV

“Section 132(2)”

MEERUT ROLLER FLOUR MILLS PVT. LTD.,UTTAR PRADESH vs. ACIT, MEERUT

ACIT, MEERUT vs. M/S. MEERUT ROLLER FLOUR MILLS (P) LTD., MEERUT

ALLIANCE BOOKS SUPPLIERS PVT. LTD.,,COOCHBEHAR vs. ACIT, CIRCLE 2(1),, JALPAIGURI

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BENGALURU

S R CONSTRUCTIONS,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(2), BANGALORE

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, THIRUVALLUR

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, THIRUVALLUR

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, THIRUVALLUR

DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI vs. JAYA EDUCATIONAL TRUST, THIRUVALLUR

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

CROWN GASKETS PRIVATE LIMITED, NEW DELHI,NEW DELHI vs. INCOME TAX OFFICER, WARD 6(1), DELHI, NEW DELHI

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2) , BENGALURU

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX OFFICER, CENTRAL CIRCLE-2(2), BENGALURU

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

M/S. BARBEQUE NATION HOSPITALITY LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), BENGALURU

OM PRAKASH KUKREJA,NEW DELHI vs. ACIT CENTRAL CIRCLE-9 (RE-NUMBERED CC-18), NEW DELHI

OM PRAKASH KUKREJA,NEW DELHI vs. ACIT CENTRAL CICLE-9(RE-NUMBERED CC -18), NEW DELHI