1) Bhagwan Sahai Sharma v. Dy. CIT

174 Taxmann.com 273High Court2025#5124 most cited

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.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Bhagwan Sahai Sharma · Dy. CIT · reassessment proceedings · AY 2015-16 · April 1 2021 · barred by limitation · invalid · Finance Act 2020 · section 148 · section 147 · section 149

Sections most often in play

Section 148Section 147Section 69ASection 115BBESection 271(1)(c)Section 271ASection 271FSection 44AA

Issues it is cited on

section 3(1)section 44aasection 155order under section 148a(d)section 271fmaximum marginal ratesection 149(1)(b)eligible assesseesanction under section 151section 149(1)section 148a(b)specified authority

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

ITO, Ward-2(3)(2), Surat vs. Kishor Bhanubhai Asodaria, Surat

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1245/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 10(38)Section 143Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 1245/SRT/2024 Assessment Year: 2015-16 The ITO, Kishor Bhanubhai Asodaria Ward-2(3)(2), 12-13, Chinagate-1, Surat Vs B/H Pushpvatika New City Light Road, Surat-395007 Gujarat PAN: AEQPA2236Q (Appellant) (Respondent) Revenue Represented: Shri Ajay Uke, Sr. D.R. Assessee Represented: Shri Manish J. Shah, A.R. Date of hearing : 02-07-2025 Date of pronouncement : 13-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This…

Ankit Gupta, Punjabi Bagh vs. Jurisdictional Assessing Officer, Ward 44(6), Civic Centre, New Delhi

In the result, appeal of the assessee is partly allowed as

ITA 5310/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5310/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम Ankit Gupta, Jurisdictional Assessing Officer, House No.11, Road No.29, Vs. Ward 44(6), Civic Centre, East Punjabi Bagh, New Delhi. New Delhi. Pan No.Agypg8404C अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 148Section 153(6)Section 153CSection 156Section 157ASection 271(1)(c)Section 69A

…ITA No.5310/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5310/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम ANKIT GUPTA, Jurisdictional Assessing Officer, House No.11, Road No.29, Vs. Ward 44(6), Civic Centre, East Punjabi Bagh, New Delhi. New Delhi. PAN No.AGYPG8404C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ravi Pratap Mall, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 04.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O…

Asstt. Commissioner of Income-Tax, Circle-1, Jodhpur vs. Jodhpur Healthcare Pvt. Ltd., Jodhpur

In the result, the appeal of the revenue is dismissed

ITA 540/JODH/2024[2015-16]Status: DisposedITAT Jodhpur01 Jul 2025AY 2015-16

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blea.C.I.T., Circle-1, Jodhpur. Revenue By Assessee By Date Of Hearing Date Of Pronouncement

Section 139Section 148Section 35ASection 801A(7)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE SHRI RAJPAL YADAV, HON'BLE VICE PRESIDENT AND DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER A.C.I.T., Circle-1, Jodhpur. Revenue by Assessee by Date of Hearing Date of Pronouncement ITA No. 540/Jodh/2024 (Assessment Year 2015-16) Jodhpur Healthcare Pvt. Ltd., Medipulse Hospital, E-4, MIA Basni II, Opp. AIIMS Campus, Jodhpur - 342005. PAN No. AACCJ9336P Smt. Runi Pal, CIT-DR. Shri Amit Kothari, C.A. 01.05.2025. 01.07.2025. ORDER PER DR. MITHA LAL MEENA, A.M.: The captioned appeal has been filed by the revenue against the order of the Id.…