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“Assistant Director”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(9B) / Section 117731 judgments

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

In the result, appeals of the Revenue in ITA No

ITA 916/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

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

Section 153A

maintained by the appellant, but the same was maintained in Tally accounting software and the Tally data was duly given to the then Assistant Director of Investigation, Ghaziabad. Printout of stock sheet from Tally data has been enclosed in the paper-book. The Ld. AR concludes that the quantities

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

In the result, appeals of the Revenue in ITA No

ITA 1461/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18

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

Section 153A

maintained by the appellant, but the same was maintained in Tally accounting software and the Tally data was duly given to the then Assistant Director of Investigation, Ghaziabad. Printout of stock sheet from Tally data has been enclosed in the paper-book. The Ld. AR concludes that the quantities

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

In the result, appeals of the Revenue in ITA No

ITA 1460/DEL/2023[2016-17]Status: DisposedITAT Delhi20 Mar 2026AY 2016-17

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

Section 153A

maintained by the appellant, but the same was maintained in Tally accounting software and the Tally data was duly given to the then Assistant Director of Investigation, Ghaziabad. Printout of stock sheet from Tally data has been enclosed in the paper-book. The Ld. AR concludes that the quantities

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

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

ITA 6586/DEL/2025[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19
Section 194Section 194ASection 194CSection 201Section 201(1)

n/Del/2011 A.Y.2005-06\n(ii) Praveen Kumar Pruthi vs. Income Tax Officer ITAT Delhi ‘F’\nBench ITA NO. 478/Del/2011 A.Y.1999-2000\n(iii) Assistant Director of Income Tax vs. White Industries\nAustralia Ltd. ITA Bench 'C' Kolkata ITA No. 506/Kol/2010\nΑ.Υ.1992-93\n(iv) Jai International vs. Deputy Commissioner

KANAKAPURA VENKATARAMANASWAMY MADHUSUDHAN KARTHIK,BENGALURU vs. INCOME TAX OFFICER, WARD NO - 1, RAMAMNAGARA, KARNATAKA.

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

ITA 2028/BANG/2025[2020-21]Status: DisposedITAT Bangalore17 Mar 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Balram R Rao, AdvocateFor Respondent: Shri Ganesh R Ghale, Advocate – Standing
Section 10(1)Section 250Section 69A

verify whether the agricultural income declared by the assessee was reasonable. For this purpose, the AO relied on the data obtained from the Sr. Assistant Director of Horticulture, Kanakapura and other statistical reports relating to agricultural productivity in the region. The AO observed that as per the official data

SH. ZAHOOR AHMAD KAKROO,BARAMULA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

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

ITA 230/ASR/2025[2011-12]Status: DisposedITAT Amritsar12 Mar 2026AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 230/Asr/2025 Assessment Year: 2011-12 Sh. Zahoor Ahmad Kakroo, Vs. Ito, Ward-1, Kanlibagh, Near Masjid Umer, Srinagar. Baramulla, Jammu & Kashmir. [Pan:-Arxpk1190K] (Appellant) (Respondent) Appellant By Sh. Shabir Ahmad Mir, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 143(3)Section 250

opportunity to explain his case. 4. Brief facts of the case, are that the assessee is government employee working in the office of Assistant Director FCS & CA Department, Baramulla as Tehsil Supply Officer, and has filed his regular return declaring a total income of Rs.1,73,720/-. After claiming deduction

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

your reference: Definitions. 2. In this Act, unless the context otherwise requires,- (7A) "Assessing Officer" means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

your reference: Definitions. 2. In this Act, unless the context otherwise requires,- (7A) "Assessing Officer" means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section

CHENNAI METRO RAIL LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

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

ITA 3738/CHNY/2025[2017-18]Status: DisposedITAT Chennai10 Mar 2026AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3738/Chny/2025 "नधा"रण वष"/Assessment Year: 2018-19 Chennai Metro Rail Limited, V. Dcit, Metros Anna Salai, Corporate Circle -1(1), Nandanam, Chennai. Chennai – 600 035. [Pan:Aadcc 2233 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr. S. Sridhar, Advocate ""थ" की ओर से /Respondent By : Mr. Shiva Srinivas, C.I.T. सुनवाईक"तार"ख/Date Of Hearing : 10.03.2026 घोषणाक"तार"ख /Date Of Pronouncement : 10.03.2026

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. Shiva Srinivas, C.I.T
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 2(45)Section 244ASection 40A(7)Section 43B

declaring a loss of Rs.791,60,31,085/- and claiming a refund of Rs.8,39,53,709/-. The return was processed by the Assistant Director of Income Tax, Centralized Processing Centre (CPC), Bangalore u/s.143(1) of the Income Tax Act, 1961 through an intimation dated 12.05.2020, and a refund

RAMESHKUMAR KANDASAMY,TIRUPPUR vs. ITO, WARD-2(1), TIRUPPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 3257/CHNY/2025[2018-19]Status: DisposedITAT Chennai06 Mar 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 3257/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Ramesh Kandasamy, The Income Tax Officer, 627/1, Hallmark Knit Fabs, Vs. Ward 2 (1), Rakkiyapalayam, Tiruppur Kangeyam Road, Tiruppur – 641 606. Pan: Ahhpr 4639J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms.S.P. Sri Harini, Advocate ""यथ" क" ओर से/Respondent By : Shri A.T. Krishnamoorthy, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 05.03.2026 घोषणा क" तारीख/Date Of Pronouncement : 06.03.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 02.09.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2018-19. :- 2 -: 2. At The Very Outset, We Notice That The Order Passed By The First Appellate Authority (Faa) Is Ex-Parte, Since There Was No Compliance From The Assessee To Five Notices Issued From The Office Of The First Appellate Authority.

For Appellant: Ms.S.P. Sri Harini, AdvocateFor Respondent: Shri A.T. Krishnamoorthy, Addl.CIT
Section 143(3)Section 250Section 68

assessee is doing agricultural activities in the lands owned by him. In support of his claim, he also submitted the certificate from the Assistant Director of Agriculture, Pongalur. The main crops are coconut(tender coconut) and onion. The assessee has uploaded supporting documents for land holdings, crops cultivated along with

DALMIA DEVCON PVT. LTD.,KOLKATA vs. INCOME TAX OFFICER, WARD-12(1), KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1336/KOL/2025[2010-11]Status: DisposedITAT Kolkata05 Mar 2026AY 2010-11

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 143(1)Section 147Section 148Section 250

Dalmia Devcon Private Limited, 4th Floor, Suite S 401, Ideal Plaza, 11/1, Sarat Bose Road, Ballygunge, Kolkata - 700020 [PAN: AAACU2062P] …..…...…………….... Appellant vs. Assistant Director of Income Tax, (CPC), Centralized Processing Centre, Income Tax Department, Bengaluru - 560500 ……..…...…………….... Respondent Appearances by: Assessee represented by : Siddarth Jhajharia, FCA Department represented by : Sanjib Kumar

JYOTI SHROFF,KOLKATA vs. D.C.I.T., CIRCLE - 29,, KOLKATA

In the result, the appeal stands dismissed and the substantial question of law is answered against the revenue

ITA 2278/KOL/2025[2017-2018]Status: DisposedITAT Kolkata02 Mar 2026AY 2017-2018

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2017-18 Jyoti Shroff Dcit, Circle-29, Kolkata

For Appellant: Shri Sunil Surana, A.RFor Respondent: Shri Pankaj Pandey, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 148

defined in Section 2(7A) of the Act. The said provision defines 'assessing officer' to mean the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income Tax Officer, who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-Section

AMIT SATPATHY,MUMBAI vs. ITO-42(2)(1), MUMBAI

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

ITA 5930/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Feb 2026AY 2017-18

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailamit Satpathy, Flat No.404, Tower A, Imperial Heights, Oshirwara, Goregaon (West) ……………. Appellant Mumbai – 400104 Pan: Arrps8419D V/S Deputy Commissioner Of Income Tax, Central Processing Centre, Assistant Director Of Income Tax, …………….Respondent Central Processing Centre, Income Tax Department, Bengaluru - 560500

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(1)Section 234BSection 250Section 90(2)

Satpathy, Flat No.404, Tower A, Imperial Heights, Oshirwara, Goregaon (West) ……………. Appellant Mumbai – 400104 PAN: ARRPS8419D v/s Deputy Commissioner of Income Tax, Central Processing Centre, Assistant Director of Income Tax, …………….Respondent Central Processing Centre, Income Tax Department, Bengaluru - 560500 Assessee by : Shri Siddhesh Chaugule Revenue by : Shri Krishna Kumar

BALAJI MARBLES AND TILES PVT LIMITED,KATNI vs. DCIT CENTRAL CIRCLE 1, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 304/JODH/2024[2017-2018]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-2018

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blebalaji Marbles & Tiles Pvt. Ltd. Dcit, Central Circle -1, 12 Dunne Market, Bargawan, Udaipur. Jabalpur Road, Madhya Pradesh – 483501. Pan No. Aaccb 4886 C Assessee By Shri Rahul Bardia, Ca (Virtual) Revenue By Shri P.R. Mirdha, Addl. Cit (Virtual) Date Of Hearing 18.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Udaipur–2 [Cit(A)], Dated 28.02.2024 For The Assessment Year 2017–18. 2. The Assessee Has Taken Following Grounds Of Appeal: 1. The Ld Cit Erred In Law & Facts Of The Case In Rejecting The Books Of Account During Appellate Proceedings. 2. The Ld Cit Appeals Erred In Law & Facts Of The Case In Enhancing The Addition On Account Of Gp Addition Of Rs 94,24,706/-. 3. The Ld Cit Appeals Erred In Law & Facts Of The Case In Comparing The Gp Ratio Of Assessee As 2.07% Whereas The Assessee Explained

Section 143(3)Section 145Section 145(3)Section 69A

refer to section 2(7A) of the Act which defines Assessing Officer as follows: - "Assessing Officer" means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Directoror the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under subsection

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

ITA 220/DDN/2025[2011-12]Status: DisposedITAT Dehradun18 Feb 2026AY 2011-12

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Section 143Section 143(3)Section 147Section 148Section 151Section 158

annulled. The Ld. Counsel has relied on following judicial precedents and sought for quashing the assessment order. i) Arjun Singh and Anr vs. Assistant Director of Income and Anr 246 ITR 363 (2000) (MP). ii) ITA Nos. 82, 83, 84, 87 and 89/2012 CIT, Jabalpur vs. M/s S. Goyanka Lime

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION WORD DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

ITA 219/DDN/2025[2010-11]Status: DisposedITAT Dehradun18 Feb 2026AY 2010-11

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Section 143Section 143(3)Section 147Section 148Section 151Section 158

annulled. The Ld. Counsel has relied on following judicial precedents and sought for quashing the assessment order. i) Arjun Singh and Anr vs. Assistant Director of Income and Anr 246 ITR 363 (2000) (MP). ii) ITA Nos. 82, 83, 84, 87 and 89/2012 CIT, Jabalpur vs. M/s S. Goyanka Lime

SOCIETY FOR ADVANCEMENT IN EDUCATION,MUSSOORIE vs. ITO EXEMPTION WORD DEHRADUN, DEHRADUN

In the result, appeals of the assessee are allowed

ITA 218/DDN/2025[2009-10]Status: DisposedITAT Dehradun18 Feb 2026AY 2009-10

Bench: Yogesh Kumar U.S. & Shri Sanjay Awasthi

Section 143Section 143(3)Section 147Section 148Section 151Section 158

annulled. The Ld. Counsel has relied on following judicial precedents and sought for quashing the assessment order. i) Arjun Singh and Anr vs. Assistant Director of Income and Anr 246 ITR 363 (2000) (MP). ii) ITA Nos. 82, 83, 84, 87 and 89/2012 CIT, Jabalpur vs. M/s S. Goyanka Lime

ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

ITA 709/HYD/2012[1995-96]Status: DisposedITAT Hyderabad13 Feb 2026AY 1995-96

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Ms. U. Mini Chandran, CIT-DR
Section 11Section 11(2)Section 11(3)Section 143(3)Section 147

Lake Hill Road, Adarshnagar, Hyderabad-500463. (iii) Sri S. Rama Rao, Advocate, Flat No.102, Shriya’s Elegance, Street No.9, Himayatnagar, Hyderabad-500029. Assistant Director of Income Tax (Exemptions)-II, Room No.307A, 3rd 2 Floor, Aayakar Bhavan, Basheerbagh, Hyderabad. 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File

GYANENDRA PANWAR,DEHRADUN vs. ASST. DIRECTOR OF INCOME TAX, CPC BENGALURU, BENGALURU

In the result, appeal of the assessee is allowed

ITA 238/DDN/2025[2020-21]Status: DisposedITAT Dehradun11 Feb 2026AY 2020-21

Bench: Shri Yogesh Kumar Us & Shr Sanjay Awasthiआ.अ.सं/.I.T.A No.238/Ddn/2025 िनधा"रणवष"/Assessment Year:2017-18 बनाम Gyanendra Panwar, Assistant Director Of Income Nanda Devi Enclave, Badripur, Vs. Tax, Cpc,Ito,Ward 1(3)(4), Dehradun-248005, Uttarakhand. Aaykar Bhawan, 16, Civil Lines, Pan No.Adipp2853R Near Iit Roorkee, Uttarakhand. अपीलाथ" Appellant ""यथ"/Respondent

KUMAR US, JUDICIAL MEMBER AND SHR SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.238/DDN/2025 िनधा"रणवष"/Assessment Year:2017-18 बनाम GYANENDRA PANWAR, ASSISTANT DIRECTOR OF INCOME Nanda Devi Enclave, Badripur, Vs. TAX, CPC,ITO,Ward 1(3)(4), Dehradun-248005, Uttarakhand. Aaykar Bhawan, 16, Civil Lines, PAN No.ADIPP2853R

DD 587 A, VELLODU PACCS,DINDIGUL vs. ITO, WARD-1,, DINDIGUL

In the result, the appeal is allowed for statistical purposes

ITA 3282/CHNY/2025[2019-20]Status: DisposedITAT Chennai04 Feb 2026AY 2019-20

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3282/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

For Appellant: Mr.K. Balasubramanian, C.A *+For Respondent: Ms. R. Kavitha, Addl. CIT
Section 148Section 250Section 69A

comply with accounting and Taxation Laws and Procedures. So to oversee and verify the accounts of the society the cooperative societies act prescribes Assistant Director of cooperative audit to conduct the statutory cooperative audit and they, in the course of their verification, verify the books of accounts and produce report

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