What is 1) Bhagwan Sahai Sharma v. Dy. CIT authority for?

Reassessment proceedings initiated for AY 2015-16 after April 1, 2021, are barred by limitation and invalid, as per the amended provisions of the Finance Act, 2020.

How many judgments cite 1) Bhagwan Sahai Sharma v. Dy. CIT?

23 judgments on BharatTax cite 1) Bhagwan Sahai Sharma v. Dy. CIT (174 Taxmann.com 273), spanning 2025 to 2026.

Which sections of the Income Tax Act does 1) Bhagwan Sahai Sharma v. Dy. CIT come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 69A, Section 115BBE, Section 271(1)(c), Section 271A.

1) Bhagwan Sahai Sharma v. Dy. CIT (174 Taxmann.com 273)

DEPUTY COMMISSIONER OF INCOME TAX, HISAR CIRCLE, HISAR, HISAR vs. TAYAL SONS PRIVATE LIMITED, HISAR

Appeal is dismissed

ITA 5576/DEL/2025[2015]Status: DisposedITAT Delhi12 Feb 2026

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2015-16 Dcit, Vs. Tayal Sons Pvt. Ltd., Hisar 653A, Kath Mandi Road, Hisar Pan: Aabct6693E (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Shivam Yadav, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 12.02.2026 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal For Assessment Year 2015-16, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1078489517(1), Dated 15.07.2025 Involving Proceedings Under Section 147 R.W.S. 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. It Emerges At The Outset During The Course Of Hearing With The Able Assistance Coming From Both The Parties That There Arises The First & Foremost Issue Of Validity Of The Impugned Reopening Itself

Section 147Section 148Section 149Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, Vs. Tayal Sons Pvt. Ltd., Hisar 653A, Kath Mandi Road, Hisar PAN: AABCT6693E (Appellant) (Respondent) Assessee by Sh. Salil Kapoor, Adv. Sh. Shivam Yadav, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 12.02.2026 Date of pronouncement 12.02.2026 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appe…

MITTAL HOMES PVT LTD,DELHI vs. ITO WARD-17(1), DELHI

In the result, the appeal of the Assessee is allowed

ITA 2328/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: # Shri Raj Kumar Chauhan & Shri Manish Agarwal

Section 143(1)(a)Section 148Section 148ASection 250Section 68

…### IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A': NEW DELHI ### BEFORE # SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER # ITA No.2328/Del/2025, A.Y. 2015-16 | Mittal Homes Pvt. Ltd. | | Income Tax Officer | |------------------------|-----|--------------------| | D-243-245, | | Ward 17(1), | | KH. No. 593, | Vs. | C.R.Building | | Rajiv Nagar Extn. | | Delhi | | Bhalswa Dairy | | | | Delhi 110042 | | | | PAN: AAGCM7927B | |…

GENPACT SERVICES LLC,GURGAON vs. ACIT, CIRCLE - 1(3)(1), INTERNATIONAL TAX, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 3480/DEL/2025[2015-16]Status: DisposedITAT Delhi31 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 144C(13)Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 3480/Del/2025 [Assessment Year: 2015-16] Genpact Servies LLC, ACIT, Plot No. 22A and B, Sector-18, Circle-1(3)(1), International Tax, Udyog Vihar, Gurgaon, Haryana- Vs Civic Centre, Minto Road, 122002. New Delhi-110002 PAN- AACCG3353P Assessee Revenue Assessee by Shri Vishal Kalra, Adv. (through VC), Ms. Reema Grewal & Ms. Snigdha Gautam, Advs. Revenue by Shri M.S. Nethrapal, CIT(DR) Date of Hearing 11.12.2025 Date of Pronouncement 31.12.2025 ORDER…

NARESH AMRATLAL SHAH,MUMBAI vs. ITO WARD-27(2)(1), MUMBAI

In the result, the appeal of the In the result, the appeal of the Assessee is allowed allowed

ITA 6142/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Assessee by Shri Jitendra Singh & Shri

Section 115BSection 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 6142/MUM/25 Assessment Year: 2020-21 Naresh Amratlal Shah, ITO Ward – 27(2)(1), 204/205 Kalindi, Neelkanth Valley, Room No. 413, 4th Floor, Tower No.6, Vs. Vashi Station Complex, Vashi – 400703. 7th Road, Rajawadi, Ghatkopar – (East), Mumbai – 400077. PAN – AAVPS2055E Appellant Respondent : Assessee by Shri Jitendra Singh & Shri Akshay Pawar : Revenue by Shri Leyaqat Ali Aafaqui, Sr. D.R. : Date of Hearing 27/11/2025 : Date of pronouncement 24/12/2025…

HEMLATA PARESH SURANA,MUMBAI vs. ITO WARD 19(1)(1), MUMBAI

ITA 5840/MUM/2025[2015-16]Status: DisposedITAT Mumbai03 Dec 2025AY 2015-16

Bench: different High Courts where it is held that Notices issued under Section 148 after 1st April 2021 for A.Y.2015-16 would be bad in law. In this regard he relied upon the following judgments: (a) ITO vs. Venkatlal Iyyappa Rajana [2025] 178 taxmann.com 410 (Karnataka) [05-08-2025] (b) Pratishtha Garg Vs. Assistant Commissioner of Income-tax Central [2025] 171 taxmann.com 264 (Delhi) [19-12-2024] (c) Lalit Gulati vs. Assistant Commissioner of Income-tax [2025] 174 taxmann.com 273 (Delhi) [02-05

Section 148Section 148A

…5 Hemlata Paresh Surana Technologies Limited V. ACIT (supra). The judgment of this Court in Hexaware Technologies Limited (supra) is not yet set aside or modified by the Hon'ble Apex Court. 9. In rejoinder, the learned Counsel for the Applicant/Petitioner submitted that the issue of concession made by the Ld. ASG in respect of A.Y.2015-16 in Rajeev Bansal's case, came up for consideration before different High Courts where it is held that Notices issued under Section 148 after 1st April 2021 for A.Y.2015-16 would be bad in law. In this regard he relied upon the following judgments: (a) ITO vs. Venkatlal Iyyappa…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 530/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 527/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 525/RJT/2025[2016-17]Status: DisposedITAT Rajkot24 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 518/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 514/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 513/RJT/2025[2014-15]Status: DisposedITAT Rajkot24 Nov 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 512/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 511/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, in ITA, No

ITA 510/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

ASSISTANT COMMISSIONER OF INCOME TAX, LUCKNOW vs. SUDHANSHU TRIVEDI, LUCKNOW

ITA 418/LKW/2024[2015-16]Status: DisposedITAT Lucknow31 Oct 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2015-16 The Acit V. Sudhanshu Trivedi Lucknow 21/1013, Sector 21 Indira Nagar, Lucknow (U.P) Tan/Pan:Ackpt4164G (Appellant) (Respondent) Appellant By: Shri Amit Singh Chouhan, D.R. Respondent By: S/Shri Rajat Jain & Akshat Jain, Cas O R D E R

For Appellant: Shri Amit Singh Chouhan, D.RFor Respondent: S/Shri Rajat Jain and Akshat Jain, CAs

Section 10(38)Section 115BSection 143(1)(a)Section 143(3)Section 144BSection 147Section 148Section 149Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2015-16 The ACIT v. Sudhanshu Trivedi Lucknow 21/1013, Sector 21 Indira Nagar, Lucknow (U.P) TAN/PAN:ACKPT4164G (Appellant) (Respondent) Appellant by: Shri Amit Singh Chouhan, D.R. Respondent by: S/Shri Rajat Jain and Akshat Jain, CAs O R D E R PER SUDHANSHU SRIVASTAVA, J.M.: This appeal has been preferred by the Revenue against the order dated 31.05.2024 passed by the Learned Commissioner of Income Tax (Appeal), Lucknow-3 (ld. CIT(A)) fo…

ITO-15(3)(1), MUMBAI, MUMBAI vs. SANJAYKUMAR SHANKARLAL EXPORT PRIVATE LIMITED, NAVI MUMBA

ITA 4157/MUM/2024[2014-15]Status: DisposedITAT Mumbai31 Oct 2025AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

ACIT 27 1 MUMBAI, MUMBAI vs. BHAVESH RANCHHODAS MADIYAR, MUMBAI

ITA 4028/MUM/2024[2014]Status: DisposedITAT Mumbai31 Oct 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

ACIT 27 1 MUMBAI, MUMBAI vs. BHAVESH RANCHHODAS MADIYAR, MUMBAI

ITA 4026/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Oct 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 133ASection 147Section 148Section 148ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4026/Mum/2024 (Assessment Year: 2015-16) ACIT 27(1), Vs. Bhavesh Ranchhodas Mumbai Madiyar R. No.101 & 102, Anna Bhuvan, 87, C.D.R. Marg, Dana Bunder-400 009 PAN/GIR No.AAQPM6025M (Appellant) .. (Respondent) ACIT 27(1), Vs. Sanjaykumar Shankarlal Mumbai Export Pvt. Ltd., A-801/802, Groma House Sector-19, Opp. APMC Market II, Vashi, Navi Mumbai – 400 703 PAN/GIR No.AABCS4158H (Appellant) .. (Respondent) CO No.211/Mum/2024 (Arising out of ITA No. 4026/Mum/2024) (Assessmen…

DHARAMPAL SATYAPAL LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

ITA 5519/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Oct 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2015-16 Dharampal Satyapal Ltd., Vs. Acit, 98, Okhla Industrial Estate Central Circle-29, Phase Iii, New Delhi. Tehkhand, New Delhi – 110 020. Pan: Aaacd0132H (Appellant) (Respondent) Assessee By : Shri R.S. Singhvi; Shri Satya Jeet Goel; & Shri Rajat Garg, Cas Revenue By : Shri Amit Jain, Cit-Dr Date Of Hearing : 11.09.2025 Date Of Pronouncement : 15.10.2025 Order

For Appellant: Shri R.S. SinghviFor Respondent: Shri Amit Jain, CIT-DR

Section 115JSection 144CSection 147Section 148Section 148ASection 149Section 69ASection 80ISection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year : 2015-16 Dharampal Satyapal Ltd., Vs. ACIT, 98, Okhla Industrial Estate Central Circle-29, Phase III, New Delhi. Tehkhand, New Delhi – 110 020. PAN: AAACD0132H (Appellant) (Respondent) Assessee by : Shri R.S. Singhvi; Shri Satya Jeet Goel; & Shri Rajat Garg, CAs Revenue by : Shri Amit Jain, CIT-DR Date of Hearing : 11.09.2025 Date of Pronouncement : 15.10.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the Assessee again…

ITO, WARD 47(1), DELHI vs. PURE AGRI WORLD, DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 5379/DEL/2024[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No. 5379/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Ito, Pure Agri World, 2618/19, 2Nd Floor, Ward 47(1), Vs. Delhi. Maruti Bhawan, Naya Bazar, Delhi. Pan No.Aaofp2516N अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.54/Del/2025 (Arising Out Of Ita No. 5379/Del/2024) िनधा"रणवष"/Assessment Year: 2015-16 बनाम Pure Agri World, Ito, 2618/19, 2Nd Floor, Vs. Ward 47(1), Maruti Bhawan, Delhi. Naya Bazar, Delhi. Pan No.Aaofp2516N अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 133ASection 147Section 148Section 151A

…ITA No.5379/Del/2024 & CO No.54/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 5379/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम ITO, PURE AGRI WORLD, 2618/19, 2nd Floor, Ward 47(1), Vs. Delhi. Maruti Bhawan, Naya Bazar, Delhi. PAN No.AAOFP2516N अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.54/Del/2025 (Arising out of ITA No. 5379/Del/2024) िनधा"रणवष"/Assessment Year: 2015-16 बनाम PURE AGRI WORLD, ITO, 2618/19, 2nd Floor, Vs. Ward 47(1), Maruti Bhawan, Del…

1) Bhagwan Sahai Sharma v. Dy. CIT

What is 1) Bhagwan Sahai Sharma v. Dy. CIT authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing 1) Bhagwan Sahai Sharma v. Dy. CIT

DEPUTY COMMISSIONER OF INCOME TAX, HISAR CIRCLE, HISAR, HISAR vs. TAYAL SONS PRIVATE LIMITED, HISAR

MITTAL HOMES PVT LTD,DELHI vs. ITO WARD-17(1), DELHI

GENPACT SERVICES LLC,GURGAON vs. ACIT, CIRCLE - 1(3)(1), INTERNATIONAL TAX, NEW DELHI

NARESH AMRATLAL SHAH,MUMBAI vs. ITO WARD-27(2)(1), MUMBAI

HEMLATA PARESH SURANA,MUMBAI vs. ITO WARD 19(1)(1), MUMBAI

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

VALLABHBHAI BHAGVANJIBHAI KATHIRIYA,JAMNAGAR vs. ITO WARD 2(10) JAMNAGAR, JAMNAGAR

ASSISTANT COMMISSIONER OF INCOME TAX, LUCKNOW vs. SUDHANSHU TRIVEDI, LUCKNOW

ITO-15(3)(1), MUMBAI, MUMBAI vs. SANJAYKUMAR SHANKARLAL EXPORT PRIVATE LIMITED, NAVI MUMBA

ACIT 27 1 MUMBAI, MUMBAI vs. BHAVESH RANCHHODAS MADIYAR, MUMBAI

ACIT 27 1 MUMBAI, MUMBAI vs. BHAVESH RANCHHODAS MADIYAR, MUMBAI

DHARAMPAL SATYAPAL LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE 29, NEW DELHI

ITO, WARD 47(1), DELHI vs. PURE AGRI WORLD, DELHI