arbitrary and capricious — 51 judgments | BharatTax

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1, TRICHY, INCOME TAX OFFICE, TRICHY vs. KARUPPANNA GOUNDER PALANIAPPA GOUNDER MARIAPPAN, KARUR

In the result, all the three appeals of the Revenue are dismissed

ITA 1631/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026

Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

enabling him to\nissue the notice for the 'relevant assessment year or years'. Issue of such a\nnotice without recording satisfaction would be arbitrary and capricious. The\nsatisfaction recorded by the assessing officer should be given to the\nassessee, if demanded, allowing the assessee to raise objections, if any,\nand

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. LIFE LINE AUTO FINANCE, KARUR

ITA 1630/CHNY/2025[2013-14]Status: DisposedITAT Chennai20 Jan 2026AY 2013-14

Section 101Section 132Section 133ASection 143(3)Section 153ASection 292C(1)Section 34Section 69A

enabling him to issue the notice for the 'relevant assessment\nyear or years'. Issue of such a notice without recording satisfaction would\nbe arbitrary and capricious. The satisfaction recorded by the assessing\nofficer should be given to the assessee, if demanded, allowing the\nassessee to raise objections

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE, TRICHY vs. RAMASAMY MOOLIMANGALAM VAISHNAVA PRIYA, CHENNAI

In the result, all the three appeals of the Revenue are dismissed

ITA 1629/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026

Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153ASection 153A(1)Section 69

enabling him to\nissue the notice for the 'relevant assessment year or years'. Issue of such a\nnotice without recording satisfaction would be arbitrary and capricious. The\nsatisfaction recorded by the assessing officer should be given to the\nassessee, if demanded, allowing the assessee to raise objections, if any,\nand

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, TRICHY, INCOME TAX OFFICE,TRICHY vs. MARAGATHAMANI SHANMUGAM, KARUR

In the result, all the three appeals of the Revenue are dismissed

ITA 1628/CHNY/2025[2013]Status: DisposedITAT Chennai20 Jan 2026

Section 132Section 133ASection 143(3)Section 153ASection 153A(1)Section 69

enabling him to\nissue the notice for the 'relevant assessment year or years'. Issue of such a\nnotice without recording satisfaction would be arbitrary and capricious. The\nsatisfaction recorded by the assessing officer should be given to the\nassessee, if demanded, allowing the assessee to raise objections, if any,\nand

KAPA SINDHU MITRA,USA vs. INCOME TAX OFFICER (INT TAXN)-1, HYDERABAD

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

ITA 513/HYD/2024[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.513/Hyd./2024 िनधा"रण वष"/Assessment Years 2016-2017 Kapa Sindhu Mitra, 20148, Holly Hock Terrace, The Income Tax Officer – Ash Burn, V A, Vs. [Int. Taxn)-1, Hyderabad – 500 004. United States Of America. Pan Azcpk8030D (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri Sashank Dundu, Advocate राज" व "ारा/Revenue By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 29.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:

For Appellant: Sri Sashank Dundu, AdvocateFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 144C(5)Section 147Section 148Section 148ASection 149Section 151A

thus the application of provisions of section 69A as well as non- consideration of the basic facts makes the Assessment order arbitrary and capricious. 9. The AO erred making an addition of Rs.25,00,000/- u/s 69A of the Act even though the amounts were explained to be receipts from

VASUDEV GARG,FARIDABAD vs. DCIT CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD

ITA 3176/DEL/2025[2019-20]Status: DisposedITAT Delhi22 Sept 2025AY 2019-20

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

Certiorari. 32. The sweep of power under Article 226 may be wide enough to quash unreasonable orders. If a decision is so arbitrary and capricious that no reasonable person could have ever arrived at it, the same is liable to be struck down by a writ Court. If the decision ... self evident. The High Court would be empowered to exercise the powers when it finds that the decision impugned is so arbitrary and capricious that no reasonable person would have ever arrived at. It has been reiterated that the test is not what the court considers reasonable or unreasonable

VASUDEV GARG,FARIDABAD vs. DCIT CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD

ITA 3175/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Sept 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

Certiorari. 32. The sweep of power under Article 226 may be wide enough to quash unreasonable orders. If a decision is so arbitrary and capricious that no reasonable person could have ever arrived at it, the same is liable to be struck down by a writ Court. If the decision ... self evident. The High Court would be empowered to exercise the powers when it finds that the decision impugned is so arbitrary and capricious that no reasonable person would have ever arrived at. It has been reiterated that the test is not what the court considers reasonable or unreasonable

VASUDEV GARG,FARIDABAD vs. DCIT CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD

ITA 3174/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Sept 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

Certiorari. 32. The sweep of power under Article 226 may be wide enough to quash unreasonable orders. If a decision is so arbitrary and capricious that no reasonable person could have ever arrived at it, the same is liable to be struck down by a writ Court. If the decision ... self evident. The High Court would be empowered to exercise the powers when it finds that the decision impugned is so arbitrary and capricious that no reasonable person would have ever arrived at. It has been reiterated that the test is not what the court considers reasonable or unreasonable

VASUDEV GARG,FARIDABAD vs. DCIT CENTRAL CRICLE 1 FARIDABAD, FARIDABAD

ITA 3173/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

Certiorari. 32. The sweep of power under Article 226 may be wide enough to quash unreasonable orders. If a decision is so arbitrary and capricious that no reasonable person could have ever arrived at it, the same is liable to be struck down by a writ Court. If the decision ... self evident. The High Court would be empowered to exercise the powers when it finds that the decision impugned is so arbitrary and capricious that no reasonable person would have ever arrived at. It has been reiterated that the test is not what the court considers reasonable or unreasonable

VASUDEV GARG,FARIDABAD vs. DCIT CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD

ITA 3172/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Sept 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

Certiorari. 32. The sweep of power under Article 226 may be wide enough to quash unreasonable orders. If a decision is so arbitrary and capricious that no reasonable person could have ever arrived at it, the same is liable to be struck down by a writ Court. If the decision ... self evident. The High Court would be empowered to exercise the powers when it finds that the decision impugned is so arbitrary and capricious that no reasonable person would have ever arrived at. It has been reiterated that the test is not what the court considers reasonable or unreasonable

VASUDEV GARG,FARIDABAD vs. DCIT CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD

ITA 3171/DEL/2025[2014-15]Status: DisposedITAT Delhi22 Sept 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

Certiorari. 32. The sweep of power under Article 226 may be wide enough to quash unreasonable orders. If a decision is so arbitrary and capricious that no reasonable person could have ever arrived at it, the same is liable to be struck down by a writ Court. If the decision ... self evident. The High Court would be empowered to exercise the powers when it finds that the decision impugned is so arbitrary and capricious that no reasonable person would have ever arrived at. It has been reiterated that the test is not what the court considers reasonable or unreasonable

VASUDEV GARG,FARIDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 FARIDABAD, FARIDABAD

ITA 3170/DEL/2025[2013-14]Status: DisposedITAT Delhi22 Sept 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

Certiorari. 32. The sweep of power under Article 226 may be wide enough to quash unreasonable orders. If a decision is so arbitrary and capricious that no reasonable person could have ever arrived at it, the same is liable to be struck down by a writ Court. If the decision ... self evident. The High Court would be empowered to exercise the powers when it finds that the decision impugned is so arbitrary and capricious that no reasonable person would have ever arrived at. It has been reiterated that the test is not what the court considers reasonable or unreasonable

VASUDEV GARG,FARIDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1 FBD, FARIDABAD

ITA 3169/DEL/2025[2012-13]Status: DisposedITAT Delhi22 Sept 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 3169/Del/2025 : Asstt. Year : 2012-13 Ita No. 3170/Del/2025 : Asstt. Year : 2013-14 Ita No. 3171/Del/2025 : Asstt. Year : 2014-15 Ita No. 3172/Del/2025 : Asstt. Year : 2015-16 Ita No. 3173/Del/2025 : Asstt. Year : 2016-17 Ita No. 3174/Del/2025 : Asstt. Year : 2017-18 Ita No. 3175/Del/2025 : Asstt. Year : 2018-19 Ita No. 3176/Del/2025 : Asstt. Year : 2019-20 Vasudev Garg, Vs Dcit, Fca 50, Mukesh Colony, Ballabgarh, Central Circle-1, Faridabad, Haryana-121004 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Aflpg8975Q Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Sh. Dayainder Singh Sidhu, Cit-Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025 Order Per Satbeer Singh Godara: The Assessee’S Eight Appeals

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Dayainder Singh Sidhu, CIT-DR

Section 143(3)Section 153ASection 153DSection 254(1)

Certiorari. 32. The sweep of power under Article 226 may be wide enough to quash unreasonable orders. If a decision is so arbitrary and capricious that no reasonable person could have ever arrived at it, the same is liable to be struck down by a writ Court. If the decision ... self evident. The High Court would be empowered to exercise the powers when it finds that the decision impugned is so arbitrary and capricious that no reasonable person would have ever arrived at. It has been reiterated that the test is not what the court considers reasonable or unreasonable