AVA RESOURCES PRIVATE LIMITED,NEW DELHI vs. DCIT CENTRAL 1(1), NEW DELHI

In the result, the Appeal of the Assessee is partly allowed for

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 3401/Del/2024, (A.Y.2019-20)

151A of the Act is illegal bad in law. (9) In law and facts of the case the reopening of assessment is illegal and bad in law for the reason that the reopening of assessment has been done mechanically without independent 3 AVA Resources Pvt. Ltd. Vs. DCIT application of mind on receipt of information from DGGI, Gurugram (GST) that

SURESH CHAND,GURGAON vs. ITO,WARD 4(1),GURGAON, GURGAON

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 4110/Del/2024 : Asstt. Year : 2013-14 Suresh Chand, Vs Income Tax Officer, C/O Ca M R Sahu, House No. 651, Ward-4(1), 1St Floor, Sector-10A, Near G. D. Gurgaon, Goenka Public School, Gurgaon, Haryana-122016 Haryana-122001 (Appellant) (Respondent) Pan No. Aoopk7257H Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Mahesh Kumar Cit-Dr Date Of Hearing: 07.07.2025 Date Of Pronouncement: 30.07.2025 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2013-14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1066753639(1) Dated 16.07.2024, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

151A r.w.s. 144B may kindly be held as null & void and to be quashed. 2. That on facts, and in the circumstances of the case and in law, the ITO, Ward 4(1), Gurgaon [JAO] erred in assuming jurisdiction towards income escaped assessment u/s.147 under the un-amended provisions valid up to 31/03/2021 ignoring the legal principle that due date

INFINITE EXPEDITIONS PVT. LTD.,MODINAGAR, GHAZIABAD, UTTAR PRADESH vs. INCOME TAX OFFICER, WARD 2(1)(1), GHAZIABAD, GHAZIABAD

In the result, grounds of appeal raised by assessee are allowed

Bench: Shri Pawan Singh(Physical Hearing) Infinite Expeditions Pvt. Ltd. Income Tax Officer, Ward 2(1)(1), B.K. Complex, S-3, Opp. Krishna Vs Ghaziabad. Kunj Colony, Tibra Road, Modinagar, Income Tax Building, Cgo Ghaziabad, Uttar Pradesh-201204 Complex-1, Purani Hapur Chungi, [Pan: Aaeci0872M] Ghaziabad, Uttar Pradesh-201002 Appellant / Assessee Respondent / Revenue Assessee By Shri Lakshay Gupta, Ca Revenue By Shri Virendra Kumar Singh, Sr. Dr Date Of Institution Of Appeal 31.10.2025 Date Of Hearing 01.12.2025 Date Of Pronouncement 23.12.2025 Order Under Section 254(1) Of Income Tax Act

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of ld. CIT(A) dated 14.10.2025 for A.Y. 2018-19. The assessee has raised following grounds of appeal: (1) That impugned assessment proceeding-initiated u/s 147 of the Income Tax Act, 1961 (hereinafter referred

INCOME TAX OFFICER, WARD 46(1), NEW DELHI, NEW DELHI vs. MAM RAJ CHUNNI LAL EXIM, NEW DELHI

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

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2016-17 Income Tax Officer, Vs Mam Raj Chunni Lal Exim Ward- 46 (1) Shop No. 5183, Ground New Delhi Floor, Lahori Gate, Naya Bazar, Delhi -110006 Pan No.Aaxfm0533B (Appellant) (Respondent)

151A r.w.s. 144B of the Income Tax Act, 1961 and the both JAO as well as units under NFAC have concurrent jurisdiction under the Income-tax Act 1961, which has also recently been held by Hon'ble Kolkata High Court in its order in WP No WPO/1566/2023 dt. 13.09.2023. 3. That on facts and circumstances of the case

GDR FINANCE AND LEASING P. LTD,DELHI vs. INCOME TAX OFFICER, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2018-19 M/S Gdr Finance & Leasing Vs. Assessment Unit, Pvt. Ltd., Income Tax Officer, 323, Agrawal Plaza, Nfac. Dda Community Centre, Shalimar Bagh, New Delhi – 110 088. Pan: Aaacg2363D (Appellant) (Respondent) Assessee By : Shri C.S. Aggarwal, Sr. Advocate; Shri Rupinder Aggarwal, Shri R.P. Mall, Shri Uma Shankar, Ms Suman Verma & Ms Vidushi Aggarwal, Advocates Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 29.10.2025 Date Of Pronouncement : 23.12.2025 Order Per Vimal Kumar, Jm:

151A of the Act and also, the E Assessment Scheme, 2022. Thus as such, the impugned proceedings and assessment thereto made were without jurisdiction and untenable in law. 4. That the findings of the learned CIT(A) in order in para 5.1, 5.2, & 5.3 are not only perverse but overlooks the fact that the assessee had paid the interest

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

151A read with Section 144B of the Act as well as e-Assessment of Income Escaping Assessment Scheme, 2022. 17. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the reopening of the assessment proceedings despite the fact that notice under section 148 has been

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

151A read with Section 144B of the Act as well as e-Assessment of Income Escaping Assessment Scheme, 2022. 17. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the reopening of the assessment proceedings despite the fact that notice under section 148 has been

K K SPUN INDIA LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-2 NEW DELHI, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

151A read with Section 144B of the Act as well as e-Assessment of Income Escaping Assessment Scheme, 2022. 17. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the reopening of the assessment proceedings despite the fact that notice under section 148 has been

K K SPUN INDIA LIMITED,DELHI vs. DCIT, JHANDEWALAN DELHI

The appeals of the assessee are allowed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

151A read with Section 144B of the Act as well as e-Assessment of Income Escaping Assessment Scheme, 2022. 17. On the facts and circumstances of the case, the learned CIT(A) has erred both on facts and in law in confirming the reopening of the assessment proceedings despite the fact that notice under section 148 has been

KRISHAN PAL,GURGAON vs. ITO,WARD 2(2)-GURGAON, GURGAON

Appeal is allowed

Bench: Sh. Satbeer Singh Godaraita No. 139/Del/2026 : Asstt. Year: 2014-15 Krishan Pal, Vs Income Tax Officer, C/O Ca M R Sahu, Ward-2(2), House No. 651, 1St Floor, Sector- Gurgaon, 10A, Near G. D. Goenka Public Haryana-22001 School, Gurgaon-122001 (Appellant) (Respondent) Pan No. Asqpk6236J Assessee By: Sh. M. R. Sahu, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1068016367(1) Dated 27.08.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

section 80C claim of Rs.1,00,000/- as not accepted which stands upheld in the lower appellate discussion. It is in this factual backdrop that the assessee’s case before us is that given the fact that the faceless regime in question got notified on 29.03.2022, the faceless assessment framed in his case

M/S JHS SVENDGAARD LABORATORIES LTD.,NEW DELHI vs. DCIT CC-31, NEW DELHI

In the result, Appeal of the Assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.M/S Jhs Svendgaard Vs. Dcit Laboratories Ltd. B1/E-23, Central Circle-31, New Mohan Cooperative Delhi Tuhglakabad, Badarpur, New Delhi New Delhi Pan: Aabcj5766G Appellant Respondent Assessee By Sh. Gaurav Jain, Adv & Sh. Tarun Chanana, Adv Revenue By Ms.Amisha S. Gupt, Cit (Dr) Date Of Hearing 09/10/2025 Date Of Pronouncement 07/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-30, New Delhi [‘Ld. Cit(A)’

151A of the Act, read with Notification No. 18/2022 dated 29.03.2022, which should have been issued by National Faceless Assessment Centre under e-Assessment of Income Escaping Assessment Scheme, 2022’. However, the Ld. Assessee's Representative fairly submitted that the Jurisdictional High Court in the case of T. K. S. Builders Pvt. Ltd. Vs. Income Tax officer

COLVIN CARE PVT LTD,GURGAON vs. DCIT, CIRCLE- 4(2), DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Challa Nagendra Prasad & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2016-17] Colvin Care Pvt. Ltd. Dcit, Circle-4(2), C-531, 2Nd Floor, Sushant Lok-1, C.R. Building, I.P. Estate, Gurgaon, Haryana-1220002 Vs Delhi-110002 Pan-Aajcc0406C Appellant Respondent Appellant/Assessee By Shri Mukesh Jain, Ca & Shri Samyak Jain, Adv. Respondent/Revenue By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 01.04.2026 Date Of Pronouncement 08.04.2026

151A of the Income Tax Act, 1961. Thus, the initiation of proceeding u/s 148 of the Act is void ab-initio in toto and consequential Assessment Order is liable to be quashed. 10. That having regard to the facts and circumstances of the case, the Ld. CIT(A) erred in upholding the addition made by the Ld. AO on account

INDUS VALLEY PROMOTERS LTD,NEW DELHI vs. DCIT CIRCLE-10(1), DELHI, DELHI

In the result the appeal of the assessee is allowed

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year- 2018-19 M/S. Indus Vally Promoters Vs. Dcit Ltd., F-6, Ground Floor Circle – 10 (1) (Right), Lajpat Nagar –Iii Delhi New Delhi-110024 Pan No. Aaaci2241L (Appellant) (Respondent)

151A is not in accordance with law. 3. That in any case and in any view of the matter, action of Ld. CIT(A) in confirming the action of Ld. AO in framing the impugned reassessment order u/s 147/144B, is bad in law and against the facts and circumstances the case and the same is not sustainable on various legal

QUETZAL BUILDTECH PRIVATE LIMITED,HARYANA vs. INCOME TAX OFFICER, HARYANA

Bench: Shri C.N. Prasad

section 147 to 151A of Income Tax Act, 1961. 2. That in any case and in any view of matter, action of Ld. CIT(A) in confirming the action of Ld. AO in passing the impugned re-assessment_order_u/s 147/144B is illegal, bad in law and against the facts and circumstances of the case. 3. That having regard

JYOTI CHAUHAN,NEW DELHI vs. ASSESSING OFFICER WARD 6(1), DELHI

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

Bench: Shri Mahavir Singh, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

Section 149 of the Act. 5. That without conducting any independent enquiry and without supplying the material documents and/or information which was a mandate condition prescribed u/s 148A(b) of the Act had issued a Show-cause notice u/s 148A(b) and consequentially passed an order u/s 148A(d) and subsequently issued notice

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi

SUMAN KISHORE,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi

SUNITA BHARDWAJ,NEW DELHI vs. ACIT CIRCLE 63(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

section 1 ITA No.1435/Del/2024 [Assessment Year 2012-13] CIT(A), NFAC, Delhi order dated 30.01.2024 28.12.2019 144 r.w.s.147 of the Income Tax Act, 1961. 2. ITA No.1434/Del/2024 [Assessment Year 2013-14] CIT(A), NFAC, Delhi order dated 30.01.2024 30.03.2022 147 r.w.s.144B of the Income Tax Act, 1961. 3. ITA No.1433/Del/2024 [Assessment Year 2014-15] CIT(A), NFAC, Delhi order