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CHARU SHEKHAR GUPTA,NEW DELHI vs. ACIT, CC-3, NEW DELHI

ITA 6365/DEL/2019[2007-08]Status: DisposedITAT Delhi16 Feb 2026AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With C.O. No.76/Del/2017 [Arising Out Of Ita No.499/Del/2017] Assessment Year: 2012-13 Charu Shekhar Gupta, Vs. Acit, 203, Ashadeep Apartments, Central Circle-3, 9, Hailey Road, New Delhi New Delhi Pan: Aaapg6913C (Appellant) (Respondent) With Assessment Year: 2009-10 With Assessment Year: 2011-12 Acit, Vs. Charu Shekhar Gupta, Central Circle-3, 203, Ashadeep Apartment, New Delhi 9, Hailey Road, New Delhi Pan: Aaapg6913C (Appellant) (Respondent)

Section 132(4)Section 153ASection 271(1)(c)

Section 271(1)(c) of the Act. 2. We notice at the outset that the assessee’s twin appeals ITA Nos.479 & 480/Del/2017 involving section 153A proceedings and his instant as many consequential penalty(ies) cases ITA Nos.6358 & 6365/Del/2019, raise the first and foremost legal issue challenging correctness of the Assessing

CHARU SHEKHAR GUPTA,NEW DELHI vs. ACIT, CC-3, NEW DELHI

ITA 6358/DEL/2019[2006-07]Status: DisposedITAT Delhi16 Feb 2026AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With C.O. No.76/Del/2017 [Arising Out Of Ita No.499/Del/2017] Assessment Year: 2012-13 Charu Shekhar Gupta, Vs. Acit, 203, Ashadeep Apartments, Central Circle-3, 9, Hailey Road, New Delhi New Delhi Pan: Aaapg6913C (Appellant) (Respondent) With Assessment Year: 2009-10 With Assessment Year: 2011-12 Acit, Vs. Charu Shekhar Gupta, Central Circle-3, 203, Ashadeep Apartment, New Delhi 9, Hailey Road, New Delhi Pan: Aaapg6913C (Appellant) (Respondent)

Section 132(4)Section 153ASection 271(1)(c)

Section 271(1)(c) of the Act. 2. We notice at the outset that the assessee’s twin appeals ITA Nos.479 & 480/Del/2017 involving section 153A proceedings and his instant as many consequential penalty(ies) cases ITA Nos.6358 & 6365/Del/2019, raise the first and foremost legal issue challenging correctness of the Assessing

CHARU SHEKHAR GUPTA,NEW DELHI vs. ACIT, NEW DELHI

ITA 480/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Feb 2026AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With C.O. No.76/Del/2017 [Arising Out Of Ita No.499/Del/2017] Assessment Year: 2012-13 Charu Shekhar Gupta, Vs. Acit, 203, Ashadeep Apartments, Central Circle-3, 9, Hailey Road, New Delhi New Delhi Pan: Aaapg6913C (Appellant) (Respondent) With Assessment Year: 2009-10 With Assessment Year: 2011-12 Acit, Vs. Charu Shekhar Gupta, Central Circle-3, 203, Ashadeep Apartment, New Delhi 9, Hailey Road, New Delhi Pan: Aaapg6913C (Appellant) (Respondent)

Section 132(4)Section 153ASection 271(1)(c)

Section 271(1)(c) of the Act. 2. We notice at the outset that the assessee’s twin appeals ITA Nos.479 & 480/Del/2017 involving section 153A proceedings and his instant as many consequential penalty(ies) cases ITA Nos.6358 & 6365/Del/2019, raise the first and foremost legal issue challenging correctness of the Assessing

CHARU SHEKHAR GUPTA,NEW DELHI vs. ACIT, NEW DELHI

ITA 479/DEL/2017[2006-07]Status: DisposedITAT Delhi16 Feb 2026AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With C.O. No.76/Del/2017 [Arising Out Of Ita No.499/Del/2017] Assessment Year: 2012-13 Charu Shekhar Gupta, Vs. Acit, 203, Ashadeep Apartments, Central Circle-3, 9, Hailey Road, New Delhi New Delhi Pan: Aaapg6913C (Appellant) (Respondent) With Assessment Year: 2009-10 With Assessment Year: 2011-12 Acit, Vs. Charu Shekhar Gupta, Central Circle-3, 203, Ashadeep Apartment, New Delhi 9, Hailey Road, New Delhi Pan: Aaapg6913C (Appellant) (Respondent)

Section 132(4)Section 153ASection 271(1)(c)

Section 271(1)(c) of the Act. 2. We notice at the outset that the assessee’s twin appeals ITA Nos.479 & 480/Del/2017 involving section 153A proceedings and his instant as many consequential penalty(ies) cases ITA Nos.6358 & 6365/Del/2019, raise the first and foremost legal issue challenging correctness of the Assessing

ACIT, NEW DELHI vs. SHRI CHARU SHEKHAR GUPTA, NEW DELHI

ITA 1156/DEL/2017[2011-12]Status: DisposedITAT Delhi16 Feb 2026AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With C.O. No.76/Del/2017 [Arising Out Of Ita No.499/Del/2017] Assessment Year: 2012-13 Charu Shekhar Gupta, Vs. Acit, 203, Ashadeep Apartments, Central Circle-3, 9, Hailey Road, New Delhi New Delhi Pan: Aaapg6913C (Appellant) (Respondent) With Assessment Year: 2009-10 With Assessment Year: 2011-12 Acit, Vs. Charu Shekhar Gupta, Central Circle-3, 203, Ashadeep Apartment, New Delhi 9, Hailey Road, New Delhi Pan: Aaapg6913C (Appellant) (Respondent)

Section 132(4)Section 153ASection 271(1)(c)

Section 271(1)(c) of the Act. 2. We notice at the outset that the assessee’s twin appeals ITA Nos.479 & 480/Del/2017 involving section 153A proceedings and his instant as many consequential penalty(ies) cases ITA Nos.6358 & 6365/Del/2019, raise the first and foremost legal issue challenging correctness of the Assessing

ACIT, NEW DELHI vs. SHRI CHARU SHEKHAR GUPTA, NEW DELHI

ITA 1154/DEL/2017[2009-10]Status: DisposedITAT Delhi16 Feb 2026AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2006-07 With Assessment Year: 2007-08 With Assessment Year: 2006-07 With Assessment Year: 2007-08 With C.O. No.76/Del/2017 [Arising Out Of Ita No.499/Del/2017] Assessment Year: 2012-13 Charu Shekhar Gupta, Vs. Acit, 203, Ashadeep Apartments, Central Circle-3, 9, Hailey Road, New Delhi New Delhi Pan: Aaapg6913C (Appellant) (Respondent) With Assessment Year: 2009-10 With Assessment Year: 2011-12 Acit, Vs. Charu Shekhar Gupta, Central Circle-3, 203, Ashadeep Apartment, New Delhi 9, Hailey Road, New Delhi Pan: Aaapg6913C (Appellant) (Respondent)

Section 132(4)Section 153ASection 271(1)(c)

Section 271(1)(c) of the Act. 2. We notice at the outset that the assessee’s twin appeals ITA Nos.479 & 480/Del/2017 involving section 153A proceedings and his instant as many consequential penalty(ies) cases ITA Nos.6358 & 6365/Del/2019, raise the first and foremost legal issue challenging correctness of the Assessing

KUMAR FOODS INDUSTRIES LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

ITA 2138/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2026AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 2132/Del/2019 : Asstt. Year: 2009-10 Ita No. 2133/Del/2019 : Asstt. Year: 2010-11 Ita No. 2134/Del/2019 : Asstt. Year: 2011-12 Ita No. 2135/Del/2019 : Asstt. Year: 2012-13 Ita No. 2136/Del/2019 : Asstt. Year: 2013-14 Ita No. 2137/Del/2019 : Asstt. Year: 2014-15 Ita No. 2138/Del/2019 : Asstt. Year: 2015-16 M/S Kumar Foods Industries Ltd., Vs Acit, 11Th Floor, Pearl Business Park, Netaji Central Circle-27, Subhash Place, Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaack0491Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Bench: These Assessee’S Seven Appeals

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 153A

learned departmental authorities had carried out the search in issue on 20.03.2015 in M/s Shakti Bhog group of cases leading to initiation of section 153A proceedings herein which finally culminated in the impugned assessment rejecting it’s sales/purchase turnover and further estimated the same @ 2.25%. We thus treat

KUMAR FOODS INDUSTRIES LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

ITA 2137/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2026AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 2132/Del/2019 : Asstt. Year: 2009-10 Ita No. 2133/Del/2019 : Asstt. Year: 2010-11 Ita No. 2134/Del/2019 : Asstt. Year: 2011-12 Ita No. 2135/Del/2019 : Asstt. Year: 2012-13 Ita No. 2136/Del/2019 : Asstt. Year: 2013-14 Ita No. 2137/Del/2019 : Asstt. Year: 2014-15 Ita No. 2138/Del/2019 : Asstt. Year: 2015-16 M/S Kumar Foods Industries Ltd., Vs Acit, 11Th Floor, Pearl Business Park, Netaji Central Circle-27, Subhash Place, Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaack0491Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Bench: These Assessee’S Seven Appeals

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 153A

learned departmental authorities had carried out the search in issue on 20.03.2015 in M/s Shakti Bhog group of cases leading to initiation of section 153A proceedings herein which finally culminated in the impugned assessment rejecting it’s sales/purchase turnover and further estimated the same @ 2.25%. We thus treat

KUMAR FOODS INDUSTRIES LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

ITA 2136/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2026AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 2132/Del/2019 : Asstt. Year: 2009-10 Ita No. 2133/Del/2019 : Asstt. Year: 2010-11 Ita No. 2134/Del/2019 : Asstt. Year: 2011-12 Ita No. 2135/Del/2019 : Asstt. Year: 2012-13 Ita No. 2136/Del/2019 : Asstt. Year: 2013-14 Ita No. 2137/Del/2019 : Asstt. Year: 2014-15 Ita No. 2138/Del/2019 : Asstt. Year: 2015-16 M/S Kumar Foods Industries Ltd., Vs Acit, 11Th Floor, Pearl Business Park, Netaji Central Circle-27, Subhash Place, Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaack0491Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Bench: These Assessee’S Seven Appeals

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 153A

learned departmental authorities had carried out the search in issue on 20.03.2015 in M/s Shakti Bhog group of cases leading to initiation of section 153A proceedings herein which finally culminated in the impugned assessment rejecting it’s sales/purchase turnover and further estimated the same @ 2.25%. We thus treat

KUMAR FOODS INDUSTRIES LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

ITA 2135/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Feb 2026AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 2132/Del/2019 : Asstt. Year: 2009-10 Ita No. 2133/Del/2019 : Asstt. Year: 2010-11 Ita No. 2134/Del/2019 : Asstt. Year: 2011-12 Ita No. 2135/Del/2019 : Asstt. Year: 2012-13 Ita No. 2136/Del/2019 : Asstt. Year: 2013-14 Ita No. 2137/Del/2019 : Asstt. Year: 2014-15 Ita No. 2138/Del/2019 : Asstt. Year: 2015-16 M/S Kumar Foods Industries Ltd., Vs Acit, 11Th Floor, Pearl Business Park, Netaji Central Circle-27, Subhash Place, Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaack0491Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Bench: These Assessee’S Seven Appeals

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 153A

learned departmental authorities had carried out the search in issue on 20.03.2015 in M/s Shakti Bhog group of cases leading to initiation of section 153A proceedings herein which finally culminated in the impugned assessment rejecting it’s sales/purchase turnover and further estimated the same @ 2.25%. We thus treat

KUMAR FOODS INDUSTRIES LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

ITA 2134/DEL/2019[2011-12]Status: DisposedITAT Delhi11 Feb 2026AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 2132/Del/2019 : Asstt. Year: 2009-10 Ita No. 2133/Del/2019 : Asstt. Year: 2010-11 Ita No. 2134/Del/2019 : Asstt. Year: 2011-12 Ita No. 2135/Del/2019 : Asstt. Year: 2012-13 Ita No. 2136/Del/2019 : Asstt. Year: 2013-14 Ita No. 2137/Del/2019 : Asstt. Year: 2014-15 Ita No. 2138/Del/2019 : Asstt. Year: 2015-16 M/S Kumar Foods Industries Ltd., Vs Acit, 11Th Floor, Pearl Business Park, Netaji Central Circle-27, Subhash Place, Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaack0491Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Bench: These Assessee’S Seven Appeals

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 153A

learned departmental authorities had carried out the search in issue on 20.03.2015 in M/s Shakti Bhog group of cases leading to initiation of section 153A proceedings herein which finally culminated in the impugned assessment rejecting it’s sales/purchase turnover and further estimated the same @ 2.25%. We thus treat

KUMAR FOODS INDUSTRIES LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

ITA 2133/DEL/2019[2010-11]Status: DisposedITAT Delhi11 Feb 2026AY 2010-11

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 2132/Del/2019 : Asstt. Year: 2009-10 Ita No. 2133/Del/2019 : Asstt. Year: 2010-11 Ita No. 2134/Del/2019 : Asstt. Year: 2011-12 Ita No. 2135/Del/2019 : Asstt. Year: 2012-13 Ita No. 2136/Del/2019 : Asstt. Year: 2013-14 Ita No. 2137/Del/2019 : Asstt. Year: 2014-15 Ita No. 2138/Del/2019 : Asstt. Year: 2015-16 M/S Kumar Foods Industries Ltd., Vs Acit, 11Th Floor, Pearl Business Park, Netaji Central Circle-27, Subhash Place, Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaack0491Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Bench: These Assessee’S Seven Appeals

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 153A

learned departmental authorities had carried out the search in issue on 20.03.2015 in M/s Shakti Bhog group of cases leading to initiation of section 153A proceedings herein which finally culminated in the impugned assessment rejecting it’s sales/purchase turnover and further estimated the same @ 2.25%. We thus treat

KUMAR FOODS INDUSTRIES LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 27, NEW DELHI

ITA 2132/DEL/2019[2009-10]Status: DisposedITAT Delhi11 Feb 2026AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 2132/Del/2019 : Asstt. Year: 2009-10 Ita No. 2133/Del/2019 : Asstt. Year: 2010-11 Ita No. 2134/Del/2019 : Asstt. Year: 2011-12 Ita No. 2135/Del/2019 : Asstt. Year: 2012-13 Ita No. 2136/Del/2019 : Asstt. Year: 2013-14 Ita No. 2137/Del/2019 : Asstt. Year: 2014-15 Ita No. 2138/Del/2019 : Asstt. Year: 2015-16 M/S Kumar Foods Industries Ltd., Vs Acit, 11Th Floor, Pearl Business Park, Netaji Central Circle-27, Subhash Place, Delhi-110034 New Delhi (Appellant) (Respondent) Pan No. Aaack0491Q Assessee By : Sh. S. S. Nagar, Ca Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 11.02.2026 Date Of Pronouncement: 11.02.2026 Order Per Bench: These Assessee’S Seven Appeals

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Ms. Monika Singh, CIT-DR
Section 153A

learned departmental authorities had carried out the search in issue on 20.03.2015 in M/s Shakti Bhog group of cases leading to initiation of section 153A proceedings herein which finally culminated in the impugned assessment rejecting it’s sales/purchase turnover and further estimated the same @ 2.25%. We thus treat

MUKESH KUMAR,DELHI vs. ACIT, CENTRAL CIRCLE-13, DELHI

ITA 1689/DEL/2024[2017-18]Status: DisposedITAT Delhi10 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

entities including, Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd. herein. This made the learned Assessing Officer(s) to initiate section 153A proceedings against Sh. Mukesh 3 | P a g e ITA Nos. 1683 to 1689/Del/2024 ITA Nos. 2791 & 2792/Del/2022 Kumar and section 153C proceedings in case

MUKESH KUMAR,DELHI vs. ACIT, CENTRAL CIRCLE-13, DELHI

ITA 1688/DEL/2024[2016-17]Status: DisposedITAT Delhi10 Dec 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

entities including, Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd. herein. This made the learned Assessing Officer(s) to initiate section 153A proceedings against Sh. Mukesh 3 | P a g e ITA Nos. 1683 to 1689/Del/2024 ITA Nos. 2791 & 2792/Del/2022 Kumar and section 153C proceedings in case

MUKESH KUMAR,DELHI vs. ACIT, CENTRAL CIRCLE-13, DELHI

ITA 1687/DEL/2024[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

entities including, Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd. herein. This made the learned Assessing Officer(s) to initiate section 153A proceedings against Sh. Mukesh 3 | P a g e ITA Nos. 1683 to 1689/Del/2024 ITA Nos. 2791 & 2792/Del/2022 Kumar and section 153C proceedings in case

MUKESH KUMAR,DELHI vs. ACIT, CENTRAL CIRCLE-13, DELHI, DELHI

ITA 1686/DEL/2024[2014-15]Status: DisposedITAT Delhi10 Dec 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

entities including, Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd. herein. This made the learned Assessing Officer(s) to initiate section 153A proceedings against Sh. Mukesh 3 | P a g e ITA Nos. 1683 to 1689/Del/2024 ITA Nos. 2791 & 2792/Del/2022 Kumar and section 153C proceedings in case

MUKESH KUMAR,DELHI vs. ACIT, CENTRAL CIRCLE-13, DELHI

ITA 1685/DEL/2024[2013-14]Status: DisposedITAT Delhi10 Dec 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

entities including, Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd. herein. This made the learned Assessing Officer(s) to initiate section 153A proceedings against Sh. Mukesh 3 | P a g e ITA Nos. 1683 to 1689/Del/2024 ITA Nos. 2791 & 2792/Del/2022 Kumar and section 153C proceedings in case

MUKESH KUMAR,DELHI vs. ACIT, CENTRAL CIRCLE-13, DELHI

ITA 1684/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Dec 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

entities including, Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd. herein. This made the learned Assessing Officer(s) to initiate section 153A proceedings against Sh. Mukesh 3 | P a g e ITA Nos. 1683 to 1689/Del/2024 ITA Nos. 2791 & 2792/Del/2022 Kumar and section 153C proceedings in case

MUKESH KUMAR,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-13, DELHI

ITA 1683/DEL/2024[2011-12]Status: DisposedITAT Delhi10 Dec 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 143(3)Section 153ASection 153C

entities including, Sh. Mukesh Kumar and M/s. Mahashiv Metal and Alloys Pvt. Ltd. herein. This made the learned Assessing Officer(s) to initiate section 153A proceedings against Sh. Mukesh 3 | P a g e ITA Nos. 1683 to 1689/Del/2024 ITA Nos. 2791 & 2792/Del/2022 Kumar and section 153C proceedings in case

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