Section 292BC of the Income Tax Act

37 judgments on BharatTax turn on Section 292BC.

Judgments on Section 292BC

Madhu Bala, Delhi vs. ACIT Central Circle-16, Delhi

The appeal is allowed and the impugned assessment order is quashed

ITA 1746/DEL/2026[2021-22]Status: DisposedITAT Delhi25 Sept 2026AY 2021-22

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthimadhubala Vs. Acit, Central Circle -16 C/O Dr.Kapilgoeladv Ncc Dit(S) Jhandewalan G-8/5 Sector 11, Rohini Extension, Opposite Sfs Apartment New Delhi – 110002 Delhi - 110085 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Acdpb2278A Appellant .. Respondent

For Appellant: Dr.KapilGoel, AdvFor Respondent: Sh. Ashok Gautam, CIT, DR
Section 147Section 148Section 148BSection 292B

Palani Selvam Shunmuga Ananthi, Tuticorin vs. ITO, Ward-2, Tuticorin

Appeal of the assessee is allowed

ITA 877/CHNY/2026[2018-19]Status: DisposedITAT Chennai04 Sept 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri S. R. Raghunatha

Section 148Section 148ASection 151Section 250

Shyam Narayan Moorthi, Chennai vs. ITO, Intl. Taxn. Ward-2(2), Chennai

Appeal of the assessee is allowed

ITA 1986/CHNY/2026[2018-19]Status: DisposedITAT Chennai03 Sept 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri S. R. Raghunatha

Section 148Section 148ASection 151Section 250

Prasada Rao Narapam, West Godavari vs. Income Tax Officer, Ward-1, Eluru

In the result, appeal of the assessee is dismissed

ITA 38/VIZ/2026[2017-18]Status: DisposedITAT Visakhapatnam31 Aug 2026AY 2017-18
For Appellant: ITA 38/VIZ/2026
Section 143(3)Section 144BSection 147Section 147rSection 148Section 292B

Shanawaz Shaik, Eluru vs. Income Tax Officer, Ward-1, Eluru

In the result, appeal of the assessee is dismissed

ITA 37/VIZ/2026[2017-18]Status: DisposedITAT Visakhapatnam31 Aug 2026AY 2017-18
For Appellant: ITA 38/VIZ/2026
Section 143(3)Section 144BSection 147Section 147rSection 148Section 292B

Achanta Ramu, Siddantham vs. Income Tax Officer, Ward-1, Tanuku

In the result, appeal of the Assessee is partly allowed for statistical purposes

ITA 76/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam19 Aug 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: Sri Md. Afzal, [HYBRID]For Respondent: Sri A.P. Babu, Sr. AR
Section 143(3)Section 263

Assistant Commissioner of Income Tax, Civic Centre vs. Satya Narayan Gupta, Delhi

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

ITA 2064/DEL/2026[2013-14]Status: DisposedITAT Delhi19 Aug 2026AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. & Ms. UmaFor Respondent: Sh. Rajesh Kr. Dhanista, Sr. D.R
Section 143(1)Section 147Section 148Section 151

Thambiran Subbiah Subramanian, Theni vs. ITO, Ward-1, Theni

In the result, the appeal of the assessee is allowed

ITA 1713/CHNY/2026[2018-19]Status: DisposedITAT Chennai07 Aug 2026AY 2018-19

Bench: Shri George George K & Ms. Padmavathy.Sिनधा"रण वष"/Assessment Year: 2018-19 Thambiran Subbiah Ito, Subramanian, Ward-1, 8, Krisna Avenue, Theni. Cosmos Club Road, Vs. Rathinam Nagar, Theni-625531, Tamil Nadu अपीलाथ" Appellant ""थ" Respondent Permanent Account Number Of Assessee: Aenps3372L

For Appellant: AENPS3372L
Section 147Section 148Section 148ASection 151Section 250Section 50C

Focus Industrial Resources Limited, Delhi vs. DCIT, Central Circle-25, New Delhi

Appeals are allowed

ITA 9066/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Jul 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiita Nos.9064 To 9066/Del/2025 (Assessment Years: 2010-11, 2013-14 & 2014-15)

For Appellant: Sh. Gagan R. Khandelwal, AdvFor Respondent: Sh. Jitender Singh, CIT, DR
Section 153CSection 153DSection 281BSection 292B

Focus Industrial Resources Limited, Delhi vs. DCIT, Central Circle-25, New Delhi

Appeals are allowed

ITA 9065/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Jul 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiita Nos.9064 To 9066/Del/2025 (Assessment Years: 2010-11, 2013-14 & 2014-15)

For Appellant: Sh. Gagan R. Khandelwal, AdvFor Respondent: Sh. Jitender Singh, CIT, DR
Section 153CSection 153DSection 281BSection 292B

Focus Industrial Resources Limited, Delhi vs. DCIT, Central Circle-25, New Delhi

Appeals are allowed

ITA 9064/DEL/2025[2010-11]Status: DisposedITAT Delhi30 Jul 2026AY 2010-11

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiita Nos.9064 To 9066/Del/2025 (Assessment Years: 2010-11, 2013-14 & 2014-15)

For Appellant: Sh. Gagan R. Khandelwal, AdvFor Respondent: Sh. Jitender Singh, CIT, DR
Section 153CSection 153DSection 281BSection 292B

Soni Commercial Enterprises Private Limited, Delhi vs. Sh. Rajesh Chandra, CIT(A)-26, Delhi

ITA 6349/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Jul 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiita Nos.6347 To 6349/Del/2025 (Assessment Years: 2014-15 To 2016-17) Soni Commercial Vs. Assistant Commissioner Of Enterprises Private Ltd. Income Tax, Central 101, Guru Nanak Complex Circle-14 Saraswati Marg, Karol New Delhi – 110005 Bagh, S.O. Karol Bagh, Central Delhi – 110005 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatcs9408A Appellant .. Respondent

For Appellant: Sh. Rakesh Gupta, Sr.AdvFor Respondent: Sh. Jitender Singh, CIT, DR
Section 143(3)Section 153CSection 153DSection 292B

Soni Commercial Enterprises Private Limited, Delhi vs. Sh. Rajesh Chandra, CIT(A), Delhi

ITA 6348/DEL/2025[2014-15]Status: DisposedITAT Delhi30 Jul 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiita Nos.6347 To 6349/Del/2025 (Assessment Years: 2014-15 To 2016-17) Soni Commercial Vs. Assistant Commissioner Of Enterprises Private Ltd. Income Tax, Central 101, Guru Nanak Complex Circle-14 Saraswati Marg, Karol New Delhi – 110005 Bagh, S.O. Karol Bagh, Central Delhi – 110005 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatcs9408A Appellant .. Respondent

For Appellant: Sh. Rakesh Gupta, Sr.AdvFor Respondent: Sh. Jitender Singh, CIT, DR
Section 143(3)Section 153CSection 153DSection 292B

Soni Commercial Enterprises Private Limited, Delhi vs. Sh. Rajesh Chandra, CIT(A), Delhi

ITA 6347/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Jul 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiita Nos.6347 To 6349/Del/2025 (Assessment Years: 2014-15 To 2016-17) Soni Commercial Vs. Assistant Commissioner Of Enterprises Private Ltd. Income Tax, Central 101, Guru Nanak Complex Circle-14 Saraswati Marg, Karol New Delhi – 110005 Bagh, S.O. Karol Bagh, Central Delhi – 110005 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aatcs9408A Appellant .. Respondent

For Appellant: Sh. Rakesh Gupta, Sr.AdvFor Respondent: Sh. Jitender Singh, CIT, DR
Section 143(3)Section 153CSection 153DSection 292B

Savitri Nekkanti, Kakinada vs. Income Tax Officer, Kakinda

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 187/VIZ/2026[2018-19]Status: DisposedITAT Visakhapatnam15 Jul 2026AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 151Section 69A

Income Tax Officer, New Delhi vs. Aarti Flour Mills Private Limited, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7909/DEL/2025[2014-15]Status: DisposedITAT Delhi15 Jul 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Shri Tarun Sharda, Senior DRFor Respondent: None
Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 148ASection 151

Income Tax Officer, New Delhi vs. Aarti Flour Mills Private Limited, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7908/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Jul 2026AY 2013-14

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Shri Tarun Sharda, Senior DRFor Respondent: None
Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 148ASection 151

Anagandula Indra Redddy, Warangal vs. ITO, Ward-1, Warangal

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 435/HYD/2026[2018-19]Status: DisposedITAT Hyderabad10 Jul 2026AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble

For Appellant: AGEPA2144B
Section 147Section 148Section 148ASection 151Section 250Section 69A

Padma Kallu, Hyderabad vs. ITO, Ward- 9(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our

ITA 236/HYD/2026[2018-19]Status: DisposedITAT Hyderabad08 Jul 2026AY 2018-19

Bench: Shri Ravish Sood

For Appellant: oteneif GIR1/Appellant represented
Section 147Section 147ASection 148Section 151Section 151ASection 270A

Padma Kallu, Hyderabad vs. ITO, Ward- 9(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our

ITA 208/HYD/2026[2018-19]Status: DisposedITAT Hyderabad08 Jul 2026AY 2018-19

Bench: Shri Ravish Sood

For Appellant: oteneif GIR1/Appellant represented
Section 147Section 147ASection 148Section 151Section 151ASection 270A