DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I NOIDA, NOIDA vs. SURENDER GUPTA, DELHI
In the result, the appeal of the assessee is partly allowed and of the Revenue is dismissed as discussed hereinabove
ITA 2871/DEL/2025[2018-19]Status: DisposedITAT Delhi24 Dec 2025AY 2018-19
Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalita Nos.1670 To 1672/Del/2025 (Assessment Years 2018-19, 2019-20 & 2020-21) Surender Gupta, Dy. Cit, A-27, Phase-1, Ashok Vihar, Central Circle-30, H.O. North West Delhi-110052. Vs. Delhi. Pan-Aaopg2234J (Appellant) (Respondent) Ita Nos.2871 To 2873/Del/2025 (Assessment Years 2018-19, 2019-20 & 2020-21) Dy. Cit, Surender Gupta, Central Circle-1, A-27, Phase-1, Ashok Vihar, Noida. Vs. H.O. North West Delhi-110052. Pan-Aaopg2234J (Appellant) (Respondent) Assessee By Shri Mayank Patwari, Adv. & Shri Aakash Ojha, Adv. Department By Ms. Rajinder Kaur, Cit-Dr Date Of Hearing 20.11.2025 Date Of Pronouncement 24.12.2025 O R D E R Per Manish Agarwal, Am: The Captioned Cross Appeals Are Filed By The Assessee & Revenue Against Three Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-30, New Delhi [“Ld. Cit(A) In Short”] U/S 250 Of The Income Tax Act, 1961 [“The Act In Short”], All Are Dated 24.02.2025 Against The Orders Of The Assessing Officer U/S 153A R.W.S Ita Nos.2871 To 2873/Del/2025 Surender Gupta Vs. Dcit 143(3) Of The Income Tax Act, 1961 (“The Act” For Short) For Assessment Years 2018-19, 2019-20 & 2020-21 Respectively.
Section 127Section 139(1)Section 153ASection 153DSection 250
127 of the Act dated 01.09.2021. Thereafter notice u/s 153A was issued on 18.11.2021, in response to which return of income was filed by the assessee on 01.04.2022 declaring the same income as were declared in the return filed u/s 139(1) of the Act. Thereafter, various notices were issued from time to time and after considering the notices
