COMMITMENT MORTALITY VISION EDUCATION SOCIETY,DELHI vs. ACIT, CENTRAL CIRCLE- 6, NEW DELHI

In the result, the appeal of the assessee for assessment year

Bench: Sh. Amit Shukla & Sh. O.P. Kant

147, section 148, Section 149, section 151 and Section 153, where the Assessing officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, then the books of account or documents or asset

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

29A of the Representation of the People P a g e | 4 8 appeals Public Political Party (AY: 2015-16 to2017-18, 2021-22 & 2022-23) Act, 1951, with its office at A-42, 4th Floor, RoopDarshan, Juhu Lane, Andheri (West), Mumbai, Maharashtra. On 07.09.2022, a search and seizure operation under Section 132 of the Income

ARPIT SEHGAL,DELHI vs. THE INCOME TAX OFFICER, WARD 68(5), DELHI, DELHI

Appeal is dismissed

Bench: Sh. Satbeer Singh Godaraita No. 8009/Del/2025 : Asstt. Year: 2019-20 Arpit Sehgal, Vs Income Tax Officer, House No. 174, First Floor, Sector- Ward-68(5), 8, Rohini, Delhi-110085 New Delhi-110002 (Appellant) (Respondent) Pan No. Dmeps2068P Assessee By: Sh. Hardik Mehta, Ca Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 24.12.2025 Date Of Pronouncement: 24.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081173922(1) Dated 25.09.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

section 147– 151 of the Act. Reliance is placed on the settled principle that once the assessee has participated in the reassessment proceedings and filed return in response, procedural objections cannot invalidate the reassessment when tangible material exists. The challenge on this ground is rejected. 6.2 The assessee claimed deduction of Rs.3,00,000/- u/s 80GGC for donation to Sardar

INCOME TAX OFFICER WARD 10(1) DELHI, DELHI vs. ARUNA GUPTA, DELHI

Bench: Sh. Satbeer Singh Godaraita No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (Appellant) (Respondent) Pan No. Aakpg2642L Co No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (Appellant) (Respondent) Pan No. Aakpg2642L Assessee By: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 01.07.2025 Order This Revenue’S Appeal & Assessee’S Cross Objection Co No. 49/Del/2025 For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071333531(1) Dated 18.12.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein 27.07.2022 for assessment year 2017-18 in question i.e. beyond the prescribed period of three

AMRIT PAL SINGH CHADHA,GURGAON vs. ACIT, CENTRAL CIRCLE-19, NEW DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs Acit, 4410, Dlf, Phase-Iv, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aewpc3215P Assessee By: Sh. Amar Jeet Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 21.07.2025 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073779465(1) Dated 27.02.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 30.06.2021 for assessment

S.K. BHATIA & SONS HUF,DELHI vs. ITO,WARD- 34(1), DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons Huf, Vs Income Tax Officer, A-197, Whs Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (Appellant) (Respondent) Pan No. Aavhs7168G Assessee By: Sh. Ayush Garg, Ca & Sh. Aditya Garg, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1073655510(1) Dated 24.02.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated

BASUDEO SONI,NEW DELHI vs. ITO WARD 35(1) , NEW DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/O B-50, Lgf, South Extension-Ii, Ward-35(1), New Delhi-110049 New Delhi (Appellant) (Respondent) Pan No. Agyps4983N Assessee By: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. Delay of 103 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 2 Basudeo Soni

BRIJ BHUSHAN KALIA,UP vs. ITO, WARD-61(1), DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 7624/Del/2025 : Asstt. Year: 2017-18 Brij Bhushan Kalia, Vs Income Tax Officer, C/O Chaurasia & Associates, Ward-61(1), C-2302, Ats Advantage, New Delhi-110002 Indirapuram, Ghaziabad-201014 (Appellant) (Respondent) Pan No. Aaepk9068Q Assessee By: Sh. Venketesh Chaurasia, Adv. Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081596042(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 13.07.2022 for assessment

ASB DESIGNS LLP,NEW DELHI vs. CENTRAL CIRCLE 26, DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 6691/Del/2025 : Asstt. Year: 2018-19 Asb Designs Llp, Vs Dcit, B-223, Naraina Industrial Area, Central Circle-26, New Delhi-110028 New Delhi-110001 (Appellant) (Respondent) Pan No. Abdfa1476G Assessee By: Sh. Sandeep Vijh, Ar Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)-29, New Delhi’S Order Dated 22.08.2025, In Case No. Cit(A), Delhi-29/10559/2017-18, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 21.03.2022 for assessment

RAJINDER PRASHAD,DELHI vs. INCOME TAX OFFICER , DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godaraita No. 5393/Del/2025 : Asstt. Year : 2018-19 Rajinder Prashad, Vs Income Tax Officer, Bd-4, 2Nd Floor, Pitampura, Ward-47(1), New Delhi-110034 New Delhi-110001 (Appellant) (Respondent) Pan No. Aafpp2498A Assessee By: Sh. Pranshu Singhal, Ca & Sh. Rahul Bhardwaj, Adv. Revenue By : Sh. Piyush Sinha, Sr. Dr Date Of Hearing: 29.09.2025 Date Of Pronouncement: 29.09.2025

u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated

SATISH CHOPRA (INDIVIDUAL),NEW DELHI vs. ITO WARD 29(1), NEW DELHI

Appeal is allowed in above terms

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had 2 Satish Chopra issued his corresponding