“Assistant Commissioner”

BHAWNA KAPOOR,NEW DELHI vs. ACIT CIRCLE-62(1), NEW DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Bhawna Kapoor Vs. Acit Prop M/S Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk 3853 F Appellant .. Respondent

Commissioner of Income Tax (Appeals)-20, New Delhi is unsustainable in law because the case for scrutiny was picked up for scrutiny by the Assistant Commissioner whereas the assessment was actually made by Income Tax Circle, 62(1) who did not issue any statutory notice

GYAN PRAKASH GUPTA,NEW DELHI vs. ITO WARD-10(4), NEW DELHI

In the result, appeal filed by the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

Gyan Prakash Gupta (AY 2015-16) - [2024] 161 taxmann.com 606 (Surat-Trib.) Sanjay Kumar Damjibhai Gangani Vs. Assistant Commissioner of Income-tax (OSD) - [2024] 167 taxmann.com 157 (Ahmedabad-Trib.) Hemantkumar Mansukhlal Soni, HUF Vs. Income-tax Officer 9. Ld. Departmental representative relied on orders of Departmental Authorities. Hon’ble ITAT

DCIT, CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. HIMANSHU GUPTA, NEW DELHI

Appeal of the Revenue is dismissed

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Assistant Commissioner Of Himanshu Gupta, Income Tax, Central Circle-28 5-B/1, Court Lanes, Civil Lines, Room No.327, 3Rd Floor, Vs New Delhi-110054 Ara Centre, E-2 Jhandewalan Extension, New Delhi-110055 Pan-Aespg7313Q Appellant Respondent Appellant/Assessee By Shri Vishwash Chaudhary, Ar Respondent/Revenue By Shri Ajay Kumar Arora, Sr. Date Of Hearing 19.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2015-16] Assistant Commissioner of Himanshu Gupta, Income Tax, Central Circle-28 5-B/1, Court Lanes, Civil Lines, Room No.327, 3rd Floor, Vs New Delhi-110054 ARA Centre

DCIT CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. HONEY GUPTA, NEW DELHI

Appeal of the Revenue is dismissed

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Assistant Commissioner Of Honey Gupta, Income Tax, Central Circle-28 5-B/1, Court Lanes, Civil Lines, Room No.327, 3Rd Floor, Vs New Delhi-110054 Ara Centre, E-2 Jhandewalan Extension, New Delhi-110055 Pan-Agbpg6669E Appellant Respondent Appellant/Assessee By Shri Vishwash Chaudhary, Ar Respondent/Revenue By Shri Ajay Kumar Arora, Sr. Date Of Hearing 19.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2015-16] Assistant Commissioner of Honey Gupta, Income Tax, Central Circle-28 5-B/1, Court Lanes, Civil Lines, Room No.327, 3rd Floor, Vs New Delhi-110054 ARA Centre

ALAINA BULLIONS PRIVATE LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE, GHAZIABAD

In the result, appeals of the Revenue in ITA No

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2017-18] M/s Alaina Buillions Private Assistant Commissioner of Limited, Income Tax, Central Circle, 1st Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2nd Vs Gali, Sarafa Bazar, Meerut, Floor, CGO-1, Hapur ... Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 PAN-AANCA8659D Appellant Respondent ITA Nos.1460 and 1461/DEL/2023 [Assessment Years: 2016-17 and 2017-18] Assistant Commissioner of M/s Alaina Buillions Private Income Tax, Central Circle, Limited, Ghaziabad, Room No.229, 2nd 1st Floor, Panna Bhawan, Neel Vs Floor, CGO-1, Hapur Chungi

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. ALAINA BULLIONS PRIVATE LIMITED, MEERUT

In the result, appeals of the Revenue in ITA No

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2017-18] M/s Alaina Buillions Private Assistant Commissioner of Limited, Income Tax, Central Circle, 1st Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2nd Vs Gali, Sarafa Bazar, Meerut, Floor, CGO-1, Hapur ... Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 PAN-AANCA8659D Appellant Respondent ITA Nos.1460 and 1461/DEL/2023 [Assessment Years: 2016-17 and 2017-18] Assistant Commissioner of M/s Alaina Buillions Private Income Tax, Central Circle, Limited, Ghaziabad, Room No.229, 2nd 1st Floor, Panna Bhawan, Neel Vs Floor, CGO-1, Hapur Chungi

ACIT, CENTRAL CIRCLE, GHAZIABAD vs. ALAINA BULLIONS PRIVATE LIMITED, MEERUT

In the result, appeals of the Revenue in ITA No

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2017-18] M/S Alaina Buillions Private Assistant Commissioner Of Limited, Income Tax, Central Circle, 1St Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2Nd Vs Gali, Sarafa Bazar, Meerut, Floor, Cgo-1, Hapur Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 Pan-Aanca8659D Appellant Respondent

BENCH, ‘A’: NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER [Assessment Year: 2017-18] M/s Alaina Buillions Private Assistant Commissioner of Limited, Income Tax, Central Circle, 1st Floor, Panna Bhawan, Nel Ghaziabad, Room No.229, 2nd Vs Gali, Sarafa Bazar, Meerut, Floor, CGO-1, Hapur ... Chungi, Uttar Pradesh-250002 Ghaziabad, Uttar Pradesh-201002 PAN-AANCA8659D Appellant Respondent ITA Nos.1460 and 1461/DEL/2023 [Assessment Years: 2016-17 and 2017-18] Assistant Commissioner of M/s Alaina Buillions Private Income Tax, Central Circle, Limited, Ghaziabad, Room No.229, 2nd 1st Floor, Panna Bhawan, Neel Vs Floor, CGO-1, Hapur Chungi

RANBIR SINGH GODARA,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, DELHI

In the result, the Appeal of the Assessee is partly allowed for statistical purpose

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalranbir Singh Godara Vs Assistant Commissioner Of 451, Village & Po Bharthal, Dwarka, Income Tax, Circle 44(1), E-2 New Delhi Block Civil Centre, Delhi Pan: Amzps2610R Appellant Respondent Assessee By None Revenue By Sh. Dayainder Singh Sidhu, Cit Dr (Through Vc) Date Of Hearing 17/03/2026 Date Of Pronouncement 18/03/2026 Order Per Yogesh Kumar, U.S. Jm: This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-31, Delhi, (‘Ld. Cit(A)’ For Short) Dated 29/07/2025 Pertaining To The Assessment Year 2017-18. 2. None Appeared For The Assessee. Considering The Issue Involved In The Present Appeal We Deem It Fit To Decide The Appeal On Hearing The Ld. Department'S Representative & Perused The Material Available On Record.

APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Ranbir Singh Godara Vs Assistant Commissioner of 451, Village & PO Bharthal, Dwarka, Income Tax, Circle 44(1), E-2 New Delhi Block Civil Centre, Delhi PAN: AMZPS2610R Appellant Respondent Assessee

CONSCIENT INFRASTRUCTURE PVT LTD,DELHI vs. DCIT, CIRCLE- 73(1), DELHI

In the result, appeal of the assessee is allowed for statistical\npurpose

nNFAC relying on the following decisions dismissed the appeal of\nthe assessee for want of prosecution.\n(i) Shree Balaji Woollen Mills vs. Assistant Commissioner of\nIncome Tax ITAT Delhi ‘G’Bench ITA No. 1238 & 1239\n/Del/2011 A.Y.2005-06\n(ii) Praveen Kumar Pruthi vs. Income Tax Officer ITAT Delhi ... International vs. Deputy Commissioner of Income Tax\nITAT Jodhpur Bench ITA No. 138/id/2018 A.Y.2012-13\n(v) Ramesh Sharma vs. Assistant Commissioner of Income Tax\nITAT Delhi ‘F' bench ITA No. 2911/Del/2013 A.Y. 2006-07\n(vi)Estate of Late Tukojirao Holker vs. Commissioner of Wealth\nTax High Court of Madhya

ACIT, NEW DELHI vs. CORPORATE INTERNATIONAL FINANCIAL SERVICES LIMITED, DELHI

In the result, Cross Objection No

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalassistant Commissioner Of Income Vs Corporate International Tax, Central Cordcle-04, Room No. Financial Services Limited 333, 3Rd Floor, Ara Centre, Sector B Pkt-1, Vasant Jhandewalan Extension , New Delhi Kunj, South Delhi, Delhi Pan: Aaack0329B Appellant Respondent C.O No. 270/Del/2025 In Ita No. 4806/Del/2025 Corporate International Financial Vs Assistant Commissioner Of Services Limited Income Tax, Central Sector B Pkt-1, Vasant Kunj, South Cordcle-04, Room No. 333, Delhi, Delhi 3Rd Floor, Ara Centre, Pan: Aaack0329B Jhandewalan Extension , New Delhi Appellant Respondent Assessee By Sh. Somil Aggarwal, Adv & Sh. Deepesh Garg, Adv Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 16/03/2026 Date Of Pronouncement 18/03/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Revenue & The Cross Objection Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax Appeal, (Ld. Cit(A) For Short) Delhi-23 Dated 24/04/2025 Pertaining To Assessment Year 2013-14. 2. The Ld. Counsel For The Assessee Addressing On The Ground No. 3 Of Cross Objection, Contended That The Assessment Order Has Been Passed Based On The Invalid Approval Accorded Under Section 153D Of 2Ita No. 4806/D/2025 & C.O. No. 270/D/2025 Acit Vs. Corporate International

INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assistant Commissioner of Income Vs Corporate International Tax, Central Cordcle-04, room No. Financial Services Limited 333, 3rd Floor, ARA Centre, Sector B PKT-1, Vasant Jhandewalan Extension ... Delhi Kunj, South Delhi, Delhi PAN: AAACK0329B Appellant Respondent C.O No. 270/DEL/2025 in ITA No. 4806/DEL/2025 Corporate International Financial Vs Assistant Commissioner of Services Limited Income Tax, Central Sector B PKT-1, Vasant Kunj, South Cordcle-04, room No. 333, Delhi, Delhi 3rd Floor, ARA Centre, PAN: AAACK0329B Jhandewalan Extension