DCIT, CENTRAL CIRCLE-17, DELHI vs. ASHWANI KUMAR GUPTA, LUCKNOW

In the result, both the Revenue appeals stand dismissed

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Dcit, Central Circle-17, Vs. Ashwani Kumar Gupta, Delhi Gokhley Marg Room No. 244, Ara Lucknow Centre, Jhandewalan Uttar Pradesh-226001 Extension, New Delhi

1) of Section 153C and 153A have same meaning and have to be calculated from the “assessment year relevant to the previous year in which search is conducted.” 4. The ld. CIT(A) erred in relying on the judgement of Hon’ble Supreme Court in the case of CIT vs. Jasjit Singh (2023 SCC Online

DHARAMVIR KHOSLA,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

delay is condoned in both the\nappeals and the same are admitted for hearing.\n3.\nFurther, it comes up that in AY: 2019-20 the assessment was completed\nu/s 153C of the Act at an assessed income of Rs.1,04,65,425/- as against\nincome returned u/s 139(1) of the Act at Rs.89,25,914/-. The assessee had\nPage

ACIT, NEW DELHI vs. M/S. JMSW INFRACON PVT. LTD., NEW DELHI

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

Bench: Sh. Sidhu & Sh. O.P. Kant

section 253(4) of the Act. In the circumstances, we do not find any merit in the objections of the Revenue on the issue of no letter of condonation of the delay by the assessee and accordingly request for dismissal of cross objections is rejected. ITA No. 1074/Del/2012 for AY: 2003-04 10. Now we take up the appeal

ACIT, NEW DELHI vs. M/S. JMSW INFRACON PVT. LTD., NEW DELHI

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

Bench: Sh. Sidhu & Sh. O.P. Kant

section 253(4) of the Act. In the circumstances, we do not find any merit in the objections of the Revenue on the issue of no letter of condonation of the delay by the assessee and accordingly request for dismissal of cross objections is rejected. ITA No. 1074/Del/2012 for AY: 2003-04 10. Now we take up the appeal

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

153C read with section 144, making addition of Rs. 1,82,53,79,696.  The final assessment order was challenged before the CIT(A), which allowed the appeal filed by the assessee vide order dated 26.02.2015.  The order dated 26.02.2015 was assailed by the Revenue before the ITAT on merits and the assessee also filed Cross Objections being

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

153C read with section 144, making addition of Rs. 1,82,53,79,696.  The final assessment order was challenged before the CIT(A), which allowed the appeal filed by the assessee vide order dated 26.02.2015.  The order dated 26.02.2015 was assailed by the Revenue before the ITAT on merits and the assessee also filed Cross Objections being

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

153C read with section 144, making addition of Rs. 1,82,53,79,696.  The final assessment order was challenged before the CIT(A), which allowed the appeal filed by the assessee vide order dated 26.02.2015.  The order dated 26.02.2015 was assailed by the Revenue before the ITAT on merits and the assessee also filed Cross Objections being

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

1) of the IT Act as that was made for an\n assessment year beyond the stipulated period as laid down under\nthe applicable provisions of Section 153A and 153C of the Act.\n9.\nThat the Learned Assessing Officer has erred in law and on\nfacts in not considering the various submissions made by the\nassessee and material evidences placed

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

1) dated 28.04.2025, in proceedings u/s 153C r.w.s. 153A of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. It transpires during the course of hearing that the learned CIT(A) identical lower appellate discussion has refused to condone 29 days delay in filing of the assessee

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

1) dated 28.04.2025, in proceedings u/s 153C r.w.s. 153A of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. It transpires during the course of hearing that the learned CIT(A) identical lower appellate discussion has refused to condone 29 days delay in filing of the assessee

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 of the Act by the Learned AO. Since this goes to the root of the matter, we deem it fit and appropriate to address the same. We have

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 of the Act by the Learned AO. Since this goes to the root of the matter, we deem it fit and appropriate to address the same. We have

ACIT, GHAZIABAD vs. M/S. JAY DEE SECURITIES & FINANCE LTD., DELHI

In the result, the appeals of the assessee are allowed and appeals of the revenue are dismissed

Bench: Shri G.D. Aggarwal & Shri Amit Shukla

delay should be condoned and appeal of the assessee should be heard on merits. 5. Since in the assessee’s appeal for the impugned assessment years, a fundamental issue of jurisdiction has been raised, therefore, we are first taking up assessee’s appeal first for adjudication. The main ground which has been raised in all the appeals which goes

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

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

1. We find that the Special Leave Petition filed by the revenue before the Hon'ble\nSupreme Court against the aforesaid judgement was dismissed which is reported in 165\ntaxmann.com 846 (SC). The relevant portion of the Head Notes and the order of\nHon'ble Apex Court is reproduced hereunder:-\n\n\"Section 153C, read with sections

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