Section 148B of the Income Tax Act

The decision most relied on for Section 148B is 1. Malabar Industrial Company Ltd. v. CIT (332 ITR 231), cited in 23 of the 60 judgments on BharatTax that turn on this section.

Leading authorities on Section 148B

1. Malabar Industrial Company Ltd. v. CIT
332 ITR 231 · 2011 · High Court
23
citing judgments
6. C. S. Atwal v. CIT Ludhiana & Another
59 Taxmann.com 359 · 2015 · High Court
17
citing judgments
Tiru S. Shyam Kumar v. ACIT
99 Taxmann.com 39 · 2018 · High Court
17
citing judgments
KAD Housing Pvt Ltd. v. DCIT (
469 ITR 32 · 2024 · High Court
15
citing judgments
ACIT v. Ms. Katrina Rosemary Turcotte
87 Taxmann.com 116 · 2017 · ITAT
13
citing judgments
Trib.). 12) Utility Supply (P.) Ltd. v. Deputy Commissioner of Income Tax
174 Taxmann.com 250 · 2025 · Reported
11
citing judgments
TR 83 (Del.), Bimal Kumar Anant Kumar Vs. CIT (2007) 159 TAXMAN 402 (All.), Salem Steel Co. v. CIT
377 ITR 158 · 2015 · High Court
11
citing judgments
Trustees Anupam Charitable Trust (1987) 167 ITR (129) (Rajasthan), CIT v. Godawari Sugar Mills Ltd.
160 CTR 107 · 2000 · High Court
6
citing judgments
Commissioner of Income-tax, Faridabad v. Anupam Kapoor
166 Taxmann 178 · 2008 · Reported
5
citing judgments
Homelife Buildcon (P.) Ltd. v. DCIT
176 Taxmann.com 614 · 2025 · Reported
5
citing judgments

Judgments on Section 148B

RANJANA KALTA,SHIMLA vs. ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1060/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh08 Apr 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

RANJANA KUMARI,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1058/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh08 Apr 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

RANJANA KUMARI,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1057/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh08 Apr 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

RANJANA KUMARI,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1056/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh08 Apr 2026AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

KALTA LIQUORS,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1051/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh08 Apr 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

KALTA LIQUORS,SHIMLA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

Appeals stand partly allowed

ITA 1049/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh08 Apr 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

INDER KALTA,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1048/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh08 Apr 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

INDER KALTA,SHIMLA vs. DCIT/ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1047/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh08 Apr 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

INDER KALTA,SHIMLA vs. ACIT(CENTRAL) , SHIMLA

Appeals stand partly allowed

ITA 1046/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh08 Apr 2026AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.1056/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं./ Ita No.1057/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 3. आयकर अपील सं./ Ita No.1060/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 4. आयकर अपील सं./ Ita No.1058/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Smt. Ranjana Kumari / Kalta Dcit/Acit (Central) Kalta Niwas (Near Sharma Niwas) Shimla बनाम/ Vs. North Oak,Sanjauli, Shimla Himachal Pradesh - 171006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Bbndp-5738-H (अपीलाथ"/Appellant) (""थ" / Respondent) : & 5. आयकर अपील सं. / Ita No.1046/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) & 6. आयकर अपील सं. / Ita No.1047/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) & 7. आयकर अपील सं. / Ita No.1048/Chandi/2025

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) - Ld. DR
Section 127Section 143(2)Section 143(3)Section 148Section 148BSection 271ASection 69A

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 275/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 248/HYD/2026[2022-23]Status: DisposedITAT Hyderabad27 Mar 2026AY 2022-23
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 233/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 232/HYD/2026[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1896/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1886/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

ITA 1552/HYD/2025[2023-24]Status: DisposedITAT Hyderabad27 Mar 2026AY 2023-24
For Appellant: Dr. Sachin Kumar, Sr. ARFor Respondent: Date of Hearing : 23.03.2026
Section 115BSection 132Section 143(3)Section 148BSection 69

DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD vs. VIJAY KUMAR AGARWAL, HAPUR

ITA 4143/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

MANISH KUMAR AGARWAL,C/O B K KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3881/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

MANISH KUMAR AGARWAL(LEGAL HEIR OF LATE SH. VIRENDRA KUMAR AGARWAL),C/O B K KAPUR AND COMOANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3880/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

VIJAY KUMAR AGARWAL,C/O BK KAPUR AND COMPANY vs. ACIT,GHAZIABAD, GHAZIABAD

ITA 3879/DEL/2025[2022-23]Status: DisposedITAT Delhi27 Mar 2026AY 2022-23

Bench: Shrisatbeer Singh Godara & Shrim. Balaganeshdcit, Vs. Vijay Kumar Agarwal, Central Circle, Khurja Peach, Garh Road, Ghaziabad Hapur Uttar Pradesh (Appellant) (Respondent) Pan: Acbpa6913B Vijay Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Acbpa6913B Manish Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Manish Kumar Agarwal, Vs. Acit, (Legal Heir Of Late Shri Virendra Ghaziabad Kumar Agarwal) 17, Navyug Market, Ghaziabad (Appellant) (Respondent) Pan: Aanpa4702G Dcit, Vs. Sanjeev Kumar Agarwal, Central Circle, 3-1/1, Khurja Peach, Garh Ghaziabad Road, Hapur, Uttar Pradesh (Appellant) (Respondent) Pan: Akypa2865R Sanjeev Kumar Agarwal, Vs. Acit, 17, Navyug Market, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Akypa2865R

Section 1

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