SRS PANCHRATAN DIAMONDS PVT LTD.,NEW DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

condone the delay and admit the appeal of the assessee for adjudication. The first identical issue involved in this appeal is challenging the 3. validity of assumption of jurisdiction under section 153C

SRS PANCHRATAN DIAMONDS PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE-7, NEW DELHI

In the result, both the appeals of the assessee are allowed

Bench: Shri C. N. Prasad & Shri M. Balaganesh

condone the delay and admit the appeal of the assessee for adjudication. The first identical issue involved in this appeal is challenging the 3. validity of assumption of jurisdiction under section 153C

WACHOVIA MARKETING PVT. LTD.,DELHI vs. ITO,WARD-27(2), NEW DELHI

In the result, the appeal of assessee is dismissed

Bench: Shri Anil Chaturvedi

condone the delay and admit the appeal for hearing. 7. Vide Ground No.1 Assessee is challenging the validity of the reassessment proceedings. 8. The AO in the assessment order has noted that information was received from ADIT (Inv.) which was forwarded to PCIT and through him to the AO according to which a search and seizure action was carried

GULSHAN HOMES AND INFRASTRUCTURE (P) LTD,NEW DELHI vs. DR. MANOJ KUMAR, DCIT, CENTRAL CIRCLE-31, NEW DELHI

In the result, the appeal of the assessee is partly allowed

153C for each assessment year and where a consolidated\nsatisfaction note had been recorded for different assessment years, it\nwould vitiate entire assessment proceedings - Whether SLP filed\nagainst impugned order of High Court was to be dismissed - Held, yes\n[Para 3] [In favour of assessee]\n\nORDER\n1. Delay condoned.\n2. Heard the learned Senior Counsel appearing

POLE-ADS ADVERTISING PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE, GHAZIABAD

Delay condoned.\n2. Heard the learned Senior Counsel appearing for the appellants.\n3. We are not inclined to interfere with the impugned judgment and order\npassed by the High Court of Karnataka at Bengaluru in Writ Appeal No.\n831/2022 (T-IT) dated 22-01-2024/ Deputy Commissioner of Income-tax v.\nSunil Kumar Sharma [2024] 159 taxmann.com 179 (Karnataka

RAKESH CHHARIA & SONS HUF,GHAZIABAD vs. DCIT,CENTRAL CIRCLE, GHAZIABAD

Delay condoned.\n2. Heard the learned Senior Counsel appearing for the appellants.\n3. We are not inclined to interfere with the impugned judgment and order\npassed by the High Court of Karnataka at Bengaluru in Writ Appeal No.\n831/2022 (T-IT) dated 22-01-2024/ Deputy Commissioner of Income-tax v.\nSunil Kumar Sharma [2024] 159 taxmann.com 179 (Karnataka

VIDUR CHHARIA,GHAZIABAD vs. DCIT,CENTRAL CIRCLE, GHAZIABAD

Delay condoned.\n2. Heard the learned Senior Counsel appearing for the appellants.\n3. We are not inclined to interfere with the impugned judgment and order\npassed by the High Court of Karnataka at Bengaluru in Writ Appeal No.\n831/2022 (T-IT) dated 22-01-2024/ Deputy Commissioner of Income-tax v.\nSunil Kumar Sharma [2024] 159 taxmann.com 179 (Karnataka

NITIN GUPTA HUF,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -32, DELHI, DELHI

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4120/Del/2025 : Asstt. Year : 2014-15 Ita No. 4121/Del/2025 : Asstt. Year : 2015-16 Nitin Gupta Huf, Vs Acit, Bt-54, Shalimar Bagh, Central Circle-32, Delhi-110088 New Delhi-110055 (Appellant) (Respondent) Pan No. Aafhn6836G Assessee By : Sh. Sumit Lalchandani, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

delay in filing of the assessee’s twin lower appeals for want of justifiable explanation. Learned CIT-DR communication gaps etc. could not be altogether ruled out. We thus quote Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) to condone the same. 4. It next emerges that we hardly need to delve with the relevant factual

NITIN GUPTA HUF,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -32, DELHI, DELHI

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 4120/Del/2025 : Asstt. Year : 2014-15 Ita No. 4121/Del/2025 : Asstt. Year : 2015-16 Nitin Gupta Huf, Vs Acit, Bt-54, Shalimar Bagh, Central Circle-32, Delhi-110088 New Delhi-110055 (Appellant) (Respondent) Pan No. Aafhn6836G Assessee By : Sh. Sumit Lalchandani, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 18.12.2025 Date Of Pronouncement: 30.12.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals

delay in filing of the assessee’s twin lower appeals for want of justifiable explanation. Learned CIT-DR communication gaps etc. could not be altogether ruled out. We thus quote Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) to condone the same. 4. It next emerges that we hardly need to delve with the relevant factual

ACIT, CC-14, NEW DELHI vs. PRAMADITYA, RAJASTHAN

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2017-18 Acit, Vs Pramaditya, Cc-14, 67, Mahaveer Nagar, 2Nd Maharani Farm, New Delhi. Durgapur, Jaipur, Rajasthan – 302018. Pan: Ajppp2281E Co No.29/Del/2022 Assessment Year: 2017-18 Pramaditya, Vs. Acit, 67, Mahaveer Nagar, Cc-14, 2Nd Maharani Farm, New Delhi. Durgapur, Jaipur, Rajasthan – 302018. Pan: Ajppp2281E

153C of the Act. Hence the grounds raised by the assessee in his cross objections are allowed. ITA No. 1861/Del/2021 – A.Y. 2017-18 – Revenue Appeal 4. The only effective issue to be decided in this appeal is as to whether the ld. CIT(A) was justified in deleting the addition made

PUSHPANJALI CONSTRUCTIONS PRIVATE LIMITED,PUSHPANJALI PALACE,DEHLI GATE,AGRA vs. DCIT, CEN CIR GHAZIABAD

In the result appeal filed by the assessee is partly allowed

condone the delay in filing the appeal\nbefore the Tribunal.\n4.\nGround Nos.1, 9 and 11 are general in nature, hence not adjudicated. At\nthe time of hearing, ld. AR of the assessee has not pressed Ground Nos.2,\n3, 7 & 8, relating to initiation of proceedings u/s 153C and DIN issues\nhence the same are dismissed as not pressed

KIRAN WATI,NEW DELHI vs. DCIT, CENTRAL CIRCLE , NOIDA

In the result all appeals preferred by the assessees are allowed

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

condone the delay. 6. The brief fact leading to the case is this that on 30.09.2015 a search and seizure operation under Section 132 of the Act, 1961 was carried out at the premises of the Airwell Group, involved in the development of housing and commercial projects. Upon centralization of the case with AO under Section

KAVITA CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result all appeals preferred by the assessees are allowed

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

condone the delay. 6. The brief fact leading to the case is this that on 30.09.2015 a search and seizure operation under Section 132 of the Act, 1961 was carried out at the premises of the Airwell Group, involved in the development of housing and commercial projects. Upon centralization of the case with AO under Section

KAVITA CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result all appeals preferred by the assessees are allowed

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

condone the delay. 6. The brief fact leading to the case is this that on 30.09.2015 a search and seizure operation under Section 132 of the Act, 1961 was carried out at the premises of the Airwell Group, involved in the development of housing and commercial projects. Upon centralization of the case with AO under Section

KAVITA CHAUDHARY,NOIDA vs. DCIT, CENTRAL CIRCLE, NOIDA

In the result all appeals preferred by the assessees are allowed

Bench: Ms. Madhumita Roy & Sh. Naveen Chandraita Nos. 350, 351 & 352/Del/2019 For A.Y. 2014-15, 2015-16 & 2016-17 Smt. Kavita Chaudhary Vs. Dcit, Central Circle B-30, Gamma-1, G.B. Noida Nagar, Greater Noida 201308 Pan No. Anhpk 4047 R Appellant Respondent

condone the delay. 6. The brief fact leading to the case is this that on 30.09.2015 a search and seizure operation under Section 132 of the Act, 1961 was carried out at the premises of the Airwell Group, involved in the development of housing and commercial projects. Upon centralization of the case with AO under Section

OPAL BUILDWELL P.LTD,DELHI vs. ACIT, CENTRAL CIRCLE-2, NEW DELHI

In the result, appeal filed by the Revenue in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

condone the delay of 20 days in filing the appeal in ITA No. 2829/Del/2019. 9. The sum and substance of the grounds of appeal filed by the revenue is that the ld CIT(A) has committed error in holding that the notice issued u/s 153C of the Act is bad in law for AY 2009-10 in view

OPAL BUILDWELL P.LTD,DELHI vs. ACIT, CENTRAL CIRCLE-2, NEW DELHI

In the result, appeal filed by the Revenue in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

condone the delay of 20 days in filing the appeal in ITA No. 2829/Del/2019. 9. The sum and substance of the grounds of appeal filed by the revenue is that the ld CIT(A) has committed error in holding that the notice issued u/s 153C of the Act is bad in law for AY 2009-10 in view

ACIT, CENTRAL CIRCLE-2, NEW DELHI vs. OPAL BUILDWELL P.LTD, DELHI

In the result, appeal filed by the Revenue in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar Us

condone the delay of 20 days in filing the appeal in ITA No. 2829/Del/2019. 9. The sum and substance of the grounds of appeal filed by the revenue is that the ld CIT(A) has committed error in holding that the notice issued u/s 153C of the Act is bad in law for AY 2009-10 in view