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“cross objection”

AppealsSection 253(4)Section 253(4)4,331 judgments

INCOME TAX OFFICER, DHAMTARI vs. NISHANT AGRAWAL, DHAMTARI

In the result, this appeal of the Revenue and CO of the assessee are dismissed as above

ITA 717/RPR/2025[2015-16]Status: DisposedITAT Raipur09 Apr 2026AY 2015-16

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 717/Rpr/2025 (िनधा"रण वष" Assessment Year: 2015-16)

For Appellant: Shri G. S. Agrawal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 147Section 148Section 250

National Faceless Appeal Centre, Delhi [CIT(A)] passed under section 250 of the Income Tax Act, 1961 (‘Act’). The assessee has also filed a Cross Objection (‘CO’) arising out of ITA No.717/RPR/2025. 2. Since the facts and issues involved in these cases are similar and identical, therefore, we have heard

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KOMA SINGHAL, DEHRADUN

In the result, appeal of the Revenue in ITA No

ITA 278/DDN/2025[2020-21]Status: DisposedITAT Dehradun25 Mar 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2020-21] Dcit Vs Sandeep Sanghal Central Circle, 7, Ram Bagh, Near Anurag Dehradun Nursery, Kanwali Road, Uttarakhand Dehradun, Uttarakhand Pan-Aueps1161Q Appellant Respondent C.O.Nos.1 & 3/Ddn/2026 [In Ita No. 277/Ddn/2025] [Assessment Year : 2020-21] Sandeep Sanghal Vs Dcit 7, Ram Bagh, Near Anurag Central Circle, Nursery, Kanwali Road, Dehradun Dehradun, Uttarakhand Uttarakhand Pan-Aueps1161Q Appellant Respondent [Assessment Year : 2020-21] Dcit Vs Koma Singhal Central Circle, Village-Biasnehri, Haripur, Dehradun Kalsi Gate, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Bnips9413F Appellant Respondent

Section 115BSection 132Section 143(2)Section 147Section 148Section 250Section 69B

arising out of separate assessment orders dated 02.03.2024 & 29.02.2024 respectively passed u/s 147 of the Act. The assessee has also filed Cross-objections. 2. At the time of hearing, it was stated that the issues involved in both captioned appeals filed by the Revenue and Cross-objections filed ... action on the assessee and other persons. Thus, both the appeals filed by the Revenue alongwith ITA Nos. 277 & 278/DDN/2025 & C.O.Nos.1 to 3/DDN/2026 Cross-objections filed by the assessee are heard together and accordingly, adjudicated by this common order. 3. First we take up the appeal of the Revenue

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, RAJPUR ROAD, DEHRADUN vs. SANDEEP SANGHAL, KANWLI ROAD, DEHRADUN

In the result, appeal of the Revenue in ITA No

ITA 277/DDN/2025[2020-21]Status: DisposedITAT Dehradun25 Mar 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2020-21] Dcit Vs Sandeep Sanghal Central Circle, 7, Ram Bagh, Near Anurag Dehradun Nursery, Kanwali Road, Uttarakhand Dehradun, Uttarakhand Pan-Aueps1161Q Appellant Respondent C.O.Nos.1 & 3/Ddn/2026 [In Ita No. 277/Ddn/2025] [Assessment Year : 2020-21] Sandeep Sanghal Vs Dcit 7, Ram Bagh, Near Anurag Central Circle, Nursery, Kanwali Road, Dehradun Dehradun, Uttarakhand Uttarakhand Pan-Aueps1161Q Appellant Respondent [Assessment Year : 2020-21] Dcit Vs Koma Singhal Central Circle, Village-Biasnehri, Haripur, Dehradun Kalsi Gate, Dehradun, Uttarakhand Uttarakhand-248001 Pan-Bnips9413F Appellant Respondent

Section 115BSection 132Section 143(2)Section 147Section 148Section 250Section 69B

arising out of separate assessment orders dated 02.03.2024 & 29.02.2024 respectively passed u/s 147 of the Act. The assessee has also filed Cross-objections. 2. At the time of hearing, it was stated that the issues involved in both captioned appeals filed by the Revenue and Cross-objections filed ... action on the assessee and other persons. Thus, both the appeals filed by the Revenue alongwith ITA Nos. 277 & 278/DDN/2025 & C.O.Nos.1 to 3/DDN/2026 Cross-objections filed by the assessee are heard together and accordingly, adjudicated by this common order. 3. First we take up the appeal of the Revenue

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1424/JPR/2025[2022-23]Status: DisposedITAT Jaipur23 Mar 2026AY 2022-23
Section 10Section 250

nRajasthan State Text Book Board\nDate of Hearing\n19.03.2026\nDate of Pronouncement\n23.03.2026\nORDER\nPer Bench:\nThese appeals are filed by the revenue and cross objections by\nthe assessees' against the order of National Faceless Appeal Centre\n(NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter\nreferred ... other additions\nmade by the AO and partly sustained by the Ld. CIT(A), become\ninfructuous.\n11 The assessee in its cross objections has taken the legal issue\nregarding the validity of the reopening of the assessment u/s\n147/148 of the Act. Since we have decided the appeals

DCIT, EXEMPTION CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1423/JPR/2025[2012-13]Status: DisposedITAT Jaipur23 Mar 2026AY 2012-13

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1339/JPR/2025[2010-11]Status: DisposedITAT Jaipur23 Mar 2026AY 2010-11

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1338/JPR/2025[2011-12]Status: DisposedITAT Jaipur23 Mar 2026AY 2011-12

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1337/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Mar 2026AY 2014-15

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1336/JPR/2025[2015-16]Status: DisposedITAT Jaipur23 Mar 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1335/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1334/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1333/JPR/2025[2017-18]Status: DisposedITAT Jaipur23 Mar 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOOK, JAIPUR

The appeals of the revenue are dismissed

ITA 1332/JPR/2025[2018-19]Status: DisposedITAT Jaipur23 Mar 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

Board Date of Hearing 19.03.2026 Date of Pronouncement 23.03.2026 O R D E R Per Bench: These appeals are filed by the revenue and cross objections by the assessees’ against the order of National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income-tax (Exemption), (hereinafter referred ... other additions made by the AO and partly sustained by the Ld. CIT(A), become infructuous. 11 The assessee in its cross objections has taken the legal issue regarding the validity of the reopening of the assessment u/s 147/148 of the Act. Since we have decided the appeals

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

In the result, Cross Objection No

ITA 4806/DEL/2025[2013-14]Status: DisposedITAT Delhi18 Mar 2026AY 2013-14

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

Section 153D

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 and 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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-20, DELHI , JHANDEWALAN vs. KRSKA CAPITAL PRIVATE LIMITED , DELHI

In the result the appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed

ITA 4666/DEL/2025[2016-17]Status: DisposedITAT Delhi18 Mar 2026AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2016-17

Section 132(4)Section 143(3)Section 147Section 148Section 68

Floor Aggarwal Cyber Income Tax Central Circle -20 Plaza –II Netaji Subash Delhi Palace, Pitampura,Delhi- 110034 PAN: AAACR0135N (Appellant) (Respondent) & Cross Objection No. 285/Del/2025 (In ITA No.4666/Del/2025) Assessment Year: 2016-17 KRSKA Capital (P.) Ltd 973, 9th Vs. Deputy Commissioner of Floor Aggarwal Cyber Plaza –II Income Tax Central ... under the section 147 r.w.s 144B of the Income Tax Act, 1961(In short “the Act”). The assessee also filed the cross objection in the Revenue’s appeal. 2. The Revenue has raised the following grounds in appeal: 1. Whether the Ld. CIT(A) has erred in facts

INCOME TAX OFFICER WARD-3(1), RAIPUR, RAIPUR vs. REKHA KUKREJA, RAIPUR

In the result, appeal of the Revenue in ITA No

ITA 647/RPR/2025[2014-15]Status: DisposedITAT Raipur17 Mar 2026AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.647/Rpr/2025 Co No.25/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, Ward-3(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Raipur Vs. Rekha Kukreja ITA Nos. 647/RPR/2025 CO No.25/RPR/2025 आदेश / ORDER PER BENCH: The present appeal preferred by the Revenue and corresponding cross objection filed by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 06.08.2025 for the assessment year 2014-15 as per the grounds ... stated terms. CO No.25/RPR/2025 6. Since the appeal of the Revenue is restored to the file of the Ld. CIT(Appeals)/NFAC, the corresponding cross-objection filed by the assessee being supportive of the order of the Ld. CIT(Appeals)/NFAC a/w. 9 ITO, Ward-3(2), Raipur Vs. Rekha

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. M/S ZEN INDUSTRIES PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 891/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2022-23

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Anil Kshatriya &For Respondent: Shri Sher Singh, CIT-DR &
Section 131Section 132Section 147Section 148

Assessment proceedings, Shri Mayank Ashokbhai Khatri had filed an affidavit and retracted from his earlier statement, however, the AO had not provided the cross objection of Shri Mayank Ashokbhai Khatri. It is also a fact noticed from the record that Shri Mayank Ashokbhai Khatri in his statement dated

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. M/S ZEN INDUSTRIES PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 890/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2021-22

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Anil Kshatriya &For Respondent: Shri Sher Singh, CIT-DR &
Section 131Section 132Section 147Section 148

Assessment proceedings, Shri Mayank Ashokbhai Khatri had filed an affidavit and retracted from his earlier statement, however, the AO had not provided the cross objection of Shri Mayank Ashokbhai Khatri. It is also a fact noticed from the record that Shri Mayank Ashokbhai Khatri in his statement dated

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. M/S ZEN INDUSTRIES PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 889/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2021-22

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Anil Kshatriya &For Respondent: Shri Sher Singh, CIT-DR &
Section 131Section 132Section 147Section 148

Assessment proceedings, Shri Mayank Ashokbhai Khatri had filed an affidavit and retracted from his earlier statement, however, the AO had not provided the cross objection of Shri Mayank Ashokbhai Khatri. It is also a fact noticed from the record that Shri Mayank Ashokbhai Khatri in his statement dated

DEPUTY COMMISSIONER OF INCOME -TAX, CENTRAL CIRCLE-1(2), AHMEDABAD, AHMEDABAD vs. M/S ZEN INDUSTRIES PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 888/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad16 Mar 2026AY 2020-21

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Anil Kshatriya &For Respondent: Shri Sher Singh, CIT-DR &
Section 131Section 132Section 147Section 148

Assessment proceedings, Shri Mayank Ashokbhai Khatri had filed an affidavit and retracted from his earlier statement, however, the AO had not provided the cross objection of Shri Mayank Ashokbhai Khatri. It is also a fact noticed from the record that Shri Mayank Ashokbhai Khatri in his statement dated

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