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“Principal Chief Commissioner of Income-tax”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(34A) / Section 11762 judgments

The decision most relied on for Principal Chief Commissioner of Income-tax is Financial Services Pvt. Ltd. v. Dy. CIT (457 ITR 647), cited in 95 judgments on BharatTax.

Leading authorities on Principal Chief Commissioner of Income-tax

Financial Services Pvt. Ltd. v. Dy. CIT
457 ITR 647 · 2023 · High Court
95
citing judgments

The amended Section 151 of the Income-tax Act, governing the sanction for reassessment proceedings under Sections 148 and 148A, applies to cases initiated under the new reassessment regime. The specified authority for granting such sanction becomes the Principal Chief Commissioner or Principal Director General if more than three years have elapsed from the end of the relevant assessment year.

Pradeep Himatlal Shah v. ITO
170 Taxmann.com 471 · 2025 · High Court
10
citing judgments

A notice under section 148 of the Income-tax Act, 1961, issued beyond three years from the relevant assessment year, requires the sanction of the Chief Commissioner or Commissioner, and not merely the Principal Commissioner, for validity.

Judgments citing Principal Chief Commissioner of Income-tax

Brijesh Chandwani, Hyderabad vs. DCIT., Circle -6(1), Hyderabad

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

ITA 1528/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad28 Nov 2025AY 2020-2021

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

Supreme Court, the approval should have been obtained under the amended provisions of Section 151(ii) of the Act which is the Principal Chief Commissioner of Income-tax, whereas the approval has been obtained from Principal Commissioner of Income-tax-1, Hyderabad, as stated in the notice under section

Brijesh Chandwani, Hyderabad vs. DCIT., Circle -6(1), Hyderabad

The appeal of the Assessee is allowed on this ground alone

ITA 1527/HYD/2025[2016-2017]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-2017
For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A

Supreme Court, the approval should have been obtained under the amended provisions of Section 151(ii) of the Act which is the Principal Chief Commissioner of Income-tax, whereas the approval has been obtained from Principal Commissioner of Income-tax-1, Hyderabad, as stated in the notice under section

M/S. Raman and Weil Private Limited, Mumbai vs. DCIT, Circle 1(3)(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 6266/MUM/2024[2012-13]Status: DisposedITAT Mumbai17 Oct 2025AY 2012-13

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

For Appellant: Shri. Dharan Gandhi, AdvFor Respondent: Shri R. R. Makwana SR. DR
Section 12ASection 131Section 132Section 143(3)Section 148Section 250Section 35A

year. (4) Where an association or institution is approved by the National Committee under sub-section (1), and subsequently— (i) that [the Principal Chief Commissioner of Income-tax (Exemption) or the Chief Commissioner of Income-tax (Exemption)] is satisfied that the project or the scheme is not being carried ... which approval was granted; or (ii) such association or institution, to which approval has been granted, has not furnished to the [Principal Chief Commissioner of Income-tax (Exemption) or the Chief Commissioner of Income-tax (Exemption)], after the end of each financial year, a report in such form and setting

Raman and Weil Private Limited, Mumbai vs. DCIT Circle 1(3)(1), Mumbai

In the result, assessee’s appeal is allowed

ITA 6265/MUM/2024[2013-14]Status: DisposedITAT Mumbai17 Oct 2025AY 2013-14

Bench: Shri. Rahul Chaudhary & Smt. Renu Jauhri & Raman & Weil Private Dy. Commissioner Of Limited Income Tax, Circle 1(3)(1) Vs. Office No. 36/37, 3Rd Floor, Mittal 460, M.K. Road, Aayakar Chambers, Opp. Inox Theatre, Bhavan, Mumbai 400020 Nariman Point, Mumbai 400021. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacr5065M (Appellant) (Respondent) िनधा"रतीकीओरसे/ Assessee By: Shri. Dharan Gandhi, Adv. /Revenue By: Shri R. R. Makwana Sr. Dr

For Appellant: Shri. Dharan Gandhi, AdvFor Respondent: Shri R. R. Makwana SR. DR
Section 12ASection 131Section 132Section 143(3)Section 148Section 250Section 35A

year. (4) Where an association or institution is approved by the National Committee under sub-section (1), and subsequently— (i) that [the Principal Chief Commissioner of Income-tax (Exemption) or the Chief Commissioner of Income-tax (Exemption)] is satisfied that the project or the scheme is not being carried ... which approval was granted; or (ii) such association or institution, to which approval has been granted, has not furnished to the [Principal Chief Commissioner of Income-tax (Exemption) or the Chief Commissioner of Income-tax (Exemption)], after the end of each financial year, a report in such form and setting

Pharmanza Herbal Private Limited, Dharmaj vs. The Principal Commissioner of Income Tax, Vadodara-1, Vaodara

ITA 749/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 143(3)Section 263Section 35

submitted that the above said Form 3CL has to be furnished by the prescribed authority directly to the Principal Chief Commissioner of Income-tax or Chief Commissioner of Income-tax and the assessee cannot furnish the same. Accordingly, it was contended that the assessee cannot be found fault with

Spirit Global Constructions Private Limited, New Delhi vs. ACIT Central Circle-15, New Delhi

In the result, appeal of the assessee is allowed

ITA 3821/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Sept 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] M/S. Spirit Global Vs Acit, Constructions Pvt.Ltd., Central Circle-15, Plot No.1, Lsc, Site No.37- Delhi 38, Morland, Kalkaji, New Delhi-110019. Pan-Aaics2757B Appellant Respondent Appellant By Shri Amitosh Moitra, Ca & Roli Chaubey, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 03.07.2025 Date Of Pronouncement 30.09.2025 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By Assessee Against The Order Dated 24.06.2024 Passed By Ld. Commissioner Of Income Tax (A)- 26, New Delhi [“Ld.Cit(A)”] In Appeal No.10187/2019-20 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 28.03.2014 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2012-13. 2. Brief Facts Of The Case Are That Assessee Is A Private Limited Company, Engaged In The Business Of Real Estate. The Return Of Income Was Filed On 27.09.2012, Declaring Loss Of Inr 2,91,85,777/-. The Assessment Was Completed U/S 143(3) In Terms Of Order Dated 28.03.2014 Passed U/S 143(3) Of The Act Wherein Income So Declared Was Accepted. Thereafter, Case Of The Assessee Was Re-Opened In Terms Of The Notice Issued U/S 148 Of The Act Dated 31.03.2019 & Subsequently, Re-Assessment Order Was Passed On 24.12.2019 By Making Addition Of Inr 3.50 Crores Received From M/S. Anamika Steel Traders Pvt. Ltd. Of Inr 1.75 Crores & M/S. Gajraj Steel Merchants Pvt.Ltd. Of Inr 1.75 Crores Each By Holding The Same As Unexplained Credits.

Section 143(3)Section 147Section 148Section 250

record reveals that the request for approval under section 151 of the Act in a printed format was placed before the Principal Chief Commissioner of Income-tax ("PCCIT") on March 20, 2023. The Principal Chief Commissioner of Income-tax granted the approval the same day. The approval accorded ... Principal Chief Commissioner of Income-tax in column 22 is extracted below: 22 Reasons for according Remarks: Approved under approval/rejection by the section 148A(d) as a fit case. specified authority to order Name: Rajat Bansal under section 148A(d) Designation :PCCIT, Delhi and/or issuance of notice Date-20.03.2023 under

Pankaj Kumar Mittal, Dholpur vs. Income Tax Officer Ward 4 Bharatpur, Bharatpur

In the result, stands allowed

ITA 393/JPR/2025[2018-2019]Status: DisposedITAT Jaipur24 Sept 2025AY 2018-2019
For Appellant: Shri Rahul Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 144ASection 148Section 271ASection 44A

Paper Book) Similar view has been taken by Hon'ble HIGH COURT OF RAJASTHAN incase of Bijendra Singh v. Principal Chief Commissioner of Income-tax [2024] 162 taxmann.com 66 (Rajasthan) held that “Where Assessing Officer issued on assessee a notice under section 148A(b) dated 16-3-2022 calling upon ... Paper Book). Similar view has been taken by Hon'ble HIGH COURT OF RAJASTHAN in case of Bijendra Singh v. Principal Chief Commissioner of Income-tax [2024] 162 taxmann.com 66 (Rajasthan) held that "Where Assessing Officer issued on assessee a notice under section 1484(b) dated 16-3-2022 calling

Exel Rubber Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

In the result, all the appeals of the assessee for the

ITA 1233/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-

For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

record reveals that the request for approval under section 151 of the Act in a printed format was placed before the Principal Chief Commissioner of Income-tax ["PCCIT'] on 20-3-2023. PCCIT granted the approval the same day. The approval accorded by the PCCIT in Column

Exel Rubber Private Limited, K.V.Rangareddy vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1109/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Sept 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

record reveals that the request for approval under section 151 of the Act in a printed format was placed before the Principal Chief Commissioner of Income-tax

Exel Rubber Private Limited, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

ITA 1108/HYD/2025[2017-18]Status: DisposedITAT Hyderabad24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

record reveals that the request for approval under section 151 of the Act in a printed format was placed before the Principal Chief Commissioner of Income-tax

Exel Rubber Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1106/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: Shri M.V. Prasad, CA
Section 132Section 143(3)Section 147Section 148Section 148BSection 149Section 149(1)(b)Section 151

ITA Nos 1106 to 1109 and 1233 of 2025 Exel Rubber Pvt Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE

Ace Tyres Private Limited, Hyderabad vs. ACIT., Central Circle-1(2), Hyderabad

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.आ.अपी.सं / Ita Nos.1084 To 1088 & 1027/Hyd/2025 (निर्धारण वर्ष/Assessment Years: 2014-15 To 2019-20)

For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE

Santosh Rani Legal Heir of Late Sh Parveen Kalyan, Kurukshetra vs. Income Tax Officer, Ward 1, Karnal

In the result, appeal of the assessee is allowed

ITA 4770/DEL/2024[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2011-12] Santosh Rani Vs Ito, Legal Heir Of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. Pan-Awhpr4944D Appellant Respondent Appellant By Shri Suresh K.Gupta, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order

Section 144Section 147Section 148Section 151Section 250

record reveals that the request for approval under section 151 of the Act in a printed format was placed before the Principal Chief Commissioner of Income-tax ("PCCIT") on March 20, 2023. The Principal Chief Commissioner of Income-tax granted the approval the same day. The approval accorded ... Principal Chief Commissioner of Income-tax in column 22 is extracted below: 22 Reasons for according Remarks: Approved under approval/rejection by the section 148A(d) as a fit case. specified authority to order Name: Rajat Bansal under section 148A(d) and/or Designation :PCCIT, Delhi issuance of notice under Date

Arun Duggal, Faridabad vs. DCIT, Central Circle- 1, Faridabad

In the result, appeal of the assessee is partly allowed

ITA 3075/DEL/2018[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2009-10] Arun Duggal, Vs Dcit, 3E-42, Nit, Faridabad, Central Circle-1, Haryana-121001. Faridabad. Pan-Agupd5708Q Appellant Respondent Appellant By Dr. Kapil Goel, Adv. Respondent By Shri Pravin Rawal, Cit Dr Date Of Hearing 26.06.2025 Date Of Pronouncement 19.09.2025 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By Assessee Against The Order Dated 26.02.2018 Passed By Ld. Commissioner Of Income Tax (A)-3, Gurgaon [“Ld.Cit(A)”] In Appeal No.617/Cit(A)-3/Ggn/2016-17 U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising Out Of Assessment Order Dated 23.12.2016 Passed U/S 147 R.W.S. 143(3) Of The Act Pertaining To Assessment Year 2009-10. 2. Brief Facts Of The Case Are That The Appeal Of The Assessee Was Heard By The Co-Ordinate “E” Bench Of The Tribunal & Was Decided In Terms Of Order Dated 01.04.2022 Wherein Co-Ordinate Bench Has Dismissed The Appeal Of The Assessee. Thereafter, Assessee Filed Miscellaneous Application (M.A.) Bearing No.100/Del/2022 U/S 254(2) Of The Act. The Co-Ordinate Bench Vide Its Order Dated 09.04.2025 Has Decided The M.A. Filed By Assessee Wherein Order Of Co-Ordinate Bench Dated 04.01.2022 Is Recalled For The Limited Purposes Of Adjudication Of Three Grounds Of Appeal Taken In The Original Form 36. These Grounds Of Appeal Are Bearing Nos.1.2, 1.8 & 5. The Relevant Observations Of The Co-Ordinate Bench In Para 16 Of The Order Of Ma Are As Under:-

Section 147Section 151Section 250Section 254(2)Section 68

record reveals that the request for approval under section 151 of the Act in a printed format was placed before the Principal Chief Commissioner of Income-tax ("PCCIT") on March 20, 2023. The Principal Chief Commissioner of Income-tax granted the approval the same day. The approval accorded ... Principal Chief Commissioner of Income-tax in column 22 is extracted below: 22 Reasons for according Remarks: Approved under approval/rejection by the section 148A(d) as a fit case. specified authority to order Name: Rajat Bansal under section 148A(d) Designation :PCCIT, Delhi and/or issuance of notice Date-20.03.2023 under

Tulsi Jewellers, Na vs. Arivs.Income Tax Officer - Ward 5, Navsari

In the result assessee's appeal is allowed

ITA 947/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

Beyond this, if any sanction was to be obtained for the AY 2017-18, it should be obtained from the Principal Chief Commissioner of Income-tax (PCCIT) as per the amended provisions of Section 151(ii) of the Act w.e.f 01.04.2021. However, the approval in the instant case was taken

Tulsi Jewellers, Na vs. Arivs.Income Tax Officer, Ward 5, Navsari

In the result assessee's appeal is allowed

ITA 946/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

Beyond this, if any sanction was to be obtained for the AY 2017-18, it should be obtained from the Principal Chief Commissioner of Income-tax (PCCIT) as per the amended provisions of Section 151(ii) of the Act w.e.f 01.04.2021. However, the approval in the instant case was taken

Sunita Bhardwaj, New Delhi vs. ACIT Circle 63(1), New Delhi

ITA 1435/DEL/2024[2012-2013]Status: DisposedITAT Delhi29 Aug 2025AY 2012-2013

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 147Section 148Section 250Section 68

ITA No.1435, 1434, 1433 & 1432/Del/2024 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER

Sunita Bhardwaj, New Delhi vs. ITO Ward 61(1), New Delhi

ITA 1434/DEL/2024[2013-2014]Status: DisposedITAT Delhi29 Aug 2025AY 2013-2014

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

Section 1Section 147Section 148Section 250Section 68

record reveals that the request for approval under section 151 of the Act in a printed format was placed before the Principal Chief Commissioner of Income-tax ("PCCIT") on March 20, 2023. The Principal Chief Commissioner of Income-tax granted the approval the same day. The approval accorded ... Principal Chief Commissioner of Income-tax in column 22 is extracted below: 22 Reasons for according Remarks: Approved under approval/rejection by the section 148A(d) as a fit case. specified authority to order Name: Rajat Bansal under section 148A(d) and/or Designation :PCCIT, Delhi issuance of notice under Date

Sunita Bhardwaj, New Delhi vs. ITO Ward 61(1), New Delhi

ITA 1433/DEL/2024[2014-2015]Status: DisposedITAT Delhi29 Aug 2025AY 2014-2015

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 147Section 148Section 250Section 68

ITA No.1435, 1434, 1433 & 1432/Del/2024 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER