“Section 153(1)(b)”

Section References (mined)Section 153Section 153(1)(b)46 judgments

ROHIT AGGARWAL,AMBALA vs. DCIT, CENTRAL CIRCLE-2, CHANDIGARH, DCIT, CENTRAL CIRCLE, CHANDIGARH

The appeal stands partly allowed

ITA 428/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh09 Mar 2026AY 2016-17

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)

Section 131Section 153A(1)(b)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

ROHIT AGGARWAL,AMBALA vs. DCIT, CENTRAL CIRCLE-2, CHANDIGARH, DCIT, CENTRAL CIRCLE CHANDIGARH

The appeal stands partly allowed

ITA 427/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh09 Mar 2026AY 2015-16

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)

Section 131Section 153A(1)(b)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

ROHIT AGGARWAL,ROHIT AGGARWAL, AMBALA CITY vs. DCIT, CENTRAL CIRCLE-2, CHADIGARH, DCIT, CENTRAL CIRCLE CHANDIGARH

The appeal stands partly allowed

ITA 324/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh09 Mar 2026AY 2013-14

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajiv Goel & Sh. Dhruv Goel (CA) – Ld. ARsFor Respondent: Smt. Meenkashi Vohra (CIT) - Ld. DR (Virtual)

Section 131Section 153A(1)(b)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI LALIET KUMAR, JM AND

KALPANA DILIP MEHTA AS LEGAL HEIR OF DILIP D MEHTA,MUMBAI vs. JCIT 19(2), MUMBAI

In the result, the appeal of the Assessee is allowed

ITA 1387/MUM/2025[2007-08]Status: DisposedITAT Mumbai30 May 2025AY 2007-08

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2007-08

For Appellant: Shri Suchek Anchaliya, Ld. C.A. a/wFor Respondent: Shri Hemanshu Joshi, Ld. Sr. D.R

Section 143(1)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH

DCIT, CENTRAL CIRCLE-1, GURUGRAM vs. BHUPENDRA STEELS P.LTD, NEW DELHI

In the result, the cross objections filed by the assessee is allowed

ITA 710/DEL/2020[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmandcit, Central Circle 1, Vs. Bhupendra Steels P. Ltd., Gurugram. 1098, Chitranjan Park, New Delhi. (Pan : Aaacb0104B) Co No.101/Del/2023 (In Ita No.710/Del/2020) (Assessment Year: 2011-12) Bhupendra Steels P. Ltd., Vs. Dcit, Central Circle 1, 1098, Chitranjan Park, Gurugram. New Delhi. (Pan : Aaacb0104B) (Appellant) (Respondent) Assessee By : Shri Somil Agarwal, Advocate Revenue By : Shri Rajesh Tiwari, Sr. Dr Date Of Hearing : 20.05.2025 Date Of Order : 20.05.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed The Appeal Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-3, Gurugram [“Ld. Cit(A)”, For Short] Dated 04.12.2019 For Ay 2011-12 & The Assessee Has Also Filed

For Appellant: Shri Somil Agarwal, AdvocateFor Respondent: Shri Rajesh Tiwari, Sr. DR

Section 153(1)(b)Section 153ASection 153A(1)(b)Section 153CSection 153D

mainly pressed Ground No.4 of the grounds of appeal wherein assessee has raised the issue of approval granted for initiation of assessment under section 153(1)(b) r.w.s. 143(3) of the Income-tax Act, 1961 (for short ‘the Act’). He submitted that as per section 153D, no assessment order

KALPANA DILIP MEHTA AS LEGAL HEIR OF DILIP DALPATLAL MEHTA,WALKESHWAR vs. ACIT 19(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 679/MUM/2025[2007-08]Status: DisposedITAT Mumbai15 Apr 2025AY 2007-08

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2007-08 Kalpana Dilip Mehta As Legal Heir Of Acit 19(1), Dilip Dalpatlal Mehta, Piramal Chambers Vs. 51 Anupam Society, Manav Mandir Mumbai-400012. Road, Walkeshwar, Mumbai-400006. Pan No. Aacpm 4426 E Appellant Respondent

For Appellant: Mr. Suchek Anchaliya, CA a/wFor Respondent: 25/03/2025

Section 1Section 143(2)Section 147

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ

AMIT KATYAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 1, GURGAON

In the result, the appeal of the assessee is allowed

ITA 3911/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Apr 2024AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshamit Katyal, Vs. Dcit, C-654, New Friends Central Circle-1, Colony, New Delhi Gurgaon (Appellant) (Respondent) Pan:Aaepk4669H Assessee By : Shri V. K. Bindal, Ca Ms. Rinki Sharma, Itp Revenue By: Shri Safarul Haque Tanweer, Cit Dr Date Of Hearing 10/01/2024 Date Of Pronouncement 08/04/2024

For Appellant: Shri V. K. Bindal, CAFor Respondent: Shri Safarul Haque Tanweer, CIT DR

Section 132Section 139(1)Section 143(2)Section 143(3)Section 153(1)(b)Section 153ASection 153C

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

DCIT CENTRAL CIRCLE-1, NOIDA vs. DYNAMIC INFRAPLANNERS PVT. LTD., DELHI

In the result, the appeals of the Revenue are dismissed

ITA 1645/DEL/2023[2012-13]Status: DisposedITAT Delhi15 Mar 2024AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 1644/Del/2023 : Asstt. Year : 2011-12 Ita No. 1645/Del/2023 : Asstt. Year : 2012-13 Dcit, Vs. Dynamic Infraplanners Pvt. Ltd., 30/27, 1St Floor, East Patel Nagar, Central Circle-1, Noida-201301 New Delhi-110008 (Appellant) (Respondent) Pan No. Aaccd2264Q Assessee By : Dr. Shashwat Bajpai, Adv. Revenue By : Sh. N. G. Joseph Gangte, Cit-Dr Date Of Hearing: 13.03.2024 Date Of Pronouncement: 15.03.2024 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Revenue Against The Orders Of Ld. Cit(A)-4, Kanpur Dated 23.03.2023. 2. Since, The Issue Involved In Both The Appeals Are Similar, They Were Heard Together & Being Adjudicated By A Common Order. In 1644/Del/2023, Following Grounds Have Been Raised By The Revenue:

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Sh. N. G. Joseph Gangte, CIT-DR

Section 132Section 143(2)Section 153Section 153(1)Section 153ASection 153A(1)Section 68

seizure operation was carried out on 7th October, 2009 and an assessment came to be framed under Section 143(3) read with Section 153(1)(b) in determining the total income of the Assessee of Rs. 14.5 crores against declared income of Rs. 3.44 crores. The ITAT deleted the additions

DCIT CENTRAL CIRCLE-1, NOIDA vs. DYNAMIC INFRAPLANNERS PVT. LTD., DELHI

In the result, the appeals of the Revenue are dismissed

ITA 1644/DEL/2023[2011-12]Status: DisposedITAT Delhi15 Mar 2024AY 2011-12

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Sh. N. G. Joseph Gangte, CIT-DR

Section 132Section 143(2)Section 153Section 153(1)Section 153ASection 153A(1)Section 68

FEATHER INFOTECH P.LTD,DELHI vs. DCIT, GURGAON

In the result, the captioned appeal of the assessee in ITA No891/Del/2022 concerning

ITA 977/DEL/2022[2009-10]Status: DisposedITAT Delhi13 Feb 2024AY 2009-10

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri C.S. Anand, AdvocateFor Respondent: Shri T. James Singson, CIT-D.R

Section 132Section 143(3)Section 153ASection 153A(1)(b)Section 153C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP

FEATHER INFOTECH P.LTD,DELHI vs. DCIT, GURGAON

In the result, the captioned appeal of the assessee in ITA No891/Del/2022 concerning

ITA 891/DEL/2022[2013-14]Status: DisposedITAT Delhi13 Feb 2024AY 2013-14

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri C.S. Anand, AdvocateFor Respondent: Shri T. James Singson, CIT-D.R

Section 132Section 143(3)Section 153ASection 153A(1)(b)Section 153C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP

PRITI MILAN MEHTA,MUMBAI vs. DCIT, CENTRAL CIRCLE-1(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3177/MUM/2022[2008-09]Status: DisposedITAT Mumbai31 Oct 2023AY 2008-09

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 132Section 153ASection 153BSection 68

1 ITA 3177/Mum/2022 Priti Milan Mehta IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”,MUMBAI BEFORE SHRI VIKAS AWASTHY

DCIT, CENTRAL CIRCLE- 2, FARIDABAD vs. SRS REAL ESTATE LTD., FARIDABAD

In the result, the appeal of the Revenue is dismissed

ITA 3677/DEL/2018[2007-08]Status: DisposedITAT Delhi21 Sept 2023AY 2007-08

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri T. James Singson, CIT DR

Section 132(1)(A)Section 139Section 143Section 143(3)Section 147Section 153(1)(b)Section 153ASection 153A(1)(b)Section 68

short 'the Act') was carried out in the case of the assessee on 09.05.2012. Subsequently, assessment proceedings were initiated and order under section 153(1)(b) read with section 143 (3) of 3 ITA No.3677/Del./2018 the Act was passed on 30.03.2015 making addition of Rs.1