“Section 2(12)(a)”

Section References (mined)Section 2Section 2(12)(a)2 judgments

GOPI NATH MEHNDIRATTA THROUGH LEGAL HEIR KAUSHALYA DEVI,PUNJABI BAGH vs. INCOME TAX OFFICER - WARD 45(7), DELHI, DELHI

Appeal is dismissed subject to all just exceptions

ITA 3120/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Vs. Income Tax Officer, Gopi Nath Mehndiratta Through Legal Heir Ward-45(7), Kaushalya Devi, Delhi House No. 30, Road No. 61, West Punjabi Bagh, Punjabi Bagh, Delhi Pan: Aalpm1548C (Appellant) (Respondent) Assessee By Sh. Shivam Malik, Adv. Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 143(3)Section 159Section 2(29)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

LOKESH KUMAR AGGARWAL,DELHI vs. ITO, 45(5), DELHI

Appeal is dismissed subject to all just exceptions

ITA 3120/DEL/2023[2011-2012]Status: DisposedITAT Delhi20 Jan 2025AY 2011-2012

Section 143(3)Section 159Section 2(29)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI