What is 535 (Del); 6. Tata Teleservices v. UOI authority for?

Reassessment proceedings initiated by the Assessing Officer must strictly adhere to the due process of law and obtain the requisite prior approval, especially when reopening assessments beyond the standard four-year period or involving undisclosed foreign income and assets.

How many judgments cite 535 (Del); 6. Tata Teleservices v. UOI?

163 judgments on BharatTax cite 535 (Del); 6. Tata Teleservices v. UOI (385 ITR 497), spanning 2018 to 2025.

Which sections of the Income Tax Act does 535 (Del); 6. Tata Teleservices v. UOI come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 143(3), Section 149(1)(c), Section 69A, Section 250.

535 (Del); 6. Tata Teleservices v. UOI (385 ITR 497)

ACIT, NEW DELHI vs. SRI PREM PROPERTIES PRIVATE LIMITED, NEW DELHI

Appeal is dismissed

ITA 4248/DEL/2025[2009-10]Status: DisposedITAT Delhi17 Nov 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Somil Agarwal, AdvFor Respondent: Sh. Jitender Singh, CIT-DR

Section 132Section 139Section 142(1)Section 143(2)Section 153CSection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4248/Del/2025 : Asstt. Year: 2009-10 ACIT, Vs Sri Prem Properties Pvt. Ltd. Room No. 331, 3rd Floor, ARA D-6/6032, Vasant Kunj, Centre, Jhandewaln Extension, New Delhi-110070 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACS2554E Assessee by : Sh. Somil Agarwal, Adv. Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 17.11.2025 Date of Pronouncement: 17.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This Revenue’s appeal for Assess…

ACIT, DELHI vs. SRI PREM PROPERTIES PRIVATE LIMITED, NEW DELHI

Appeal is dismissed

ITA 4169/DEL/2025[2010-11]Status: DisposedITAT Delhi28 Oct 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2010-11 Vs. Sri Prem Properties Private Acit, Delhi Ltd., D-6/6032/2, Vasant Kunj, New Delhi Pan: Aaacs2554E (Appellant) (Respondent) Assessee By Sh. Deepesh Garg, Adv. Department By Sh. Mahesh Kumar, Cit(Dr)

Section 132Section 139Section 142(1)Section 143(2)Section 153Section 153ASection 153CSection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Vs. Sri Prem Properties Private ACIT, Delhi Ltd., D-6/6032/2, Vasant Kunj, New Delhi PAN: AAACS2554E (Appellant) (Respondent) Assessee by Sh. Deepesh Garg, Adv. Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 28.10.2025 Date of pronouncement 28.10.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’…

DCIT-19(1), MUMBAI vs. ANISH PIYUSH KOTHARI, MUMBAI

In the result, the CO filed by the assessee is allowed and appeal filed by the revenue is dismissed

ITA 3927/MUM/2025[1997-98]Status: DisposedITAT Mumbai22 Sept 2025AY 1997-98

Bench: Shri Sandeep Gosain

Section 13Section 147Section 148Section 149Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 3927/Mum/2025 Assessment Year: 1997-98 DCIT – 19(1) Vs Anish Piyush Kothari Room No. 506, 5th 102, 10th Floor, EI-CID, Floor, Pirmal Chamber 13-A, Ridge Road, Lalbaug, Parel Mumbai – 400 006 Mumbai – 400012 PAN – AADPK4951D (Appellant) (Respondent) CO. No. 166/Mum/2025 (Arising out of ITA No. 3927/Mum/2025) Assessment Year: 1997-98 Anish Piyush Kothari Vs DCIT – 19(1) 102, 10th Floor, EI- Room No. 506, 5th Floor, CID, 13-A, Ridge Road, Pirmal Chamber Mumbai – 400 006 Lalbaug, Parel PAN – AADPK4951…

DCIT CENTRAL CIRCLE 8(2), MUMBAI, MUMBAI vs. MUKESH D AMBANI, MUMBAI

In the result, all the cross objections filed by the assessee are partly allowed

ITA 5141/MUM/2024[2001-02]Status: DisposedITAT Mumbai31 Jan 2025AY 2001-02

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora and Ms. Moksha Mehta, ARsFor Respondent: Smt. Sanyogita Nagpal, CIT DR

Section 143(1)(a)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5141, 5140, 5123, 5121, 5118 and 5117/MUM/2024 Assessment Years: 2001-02 to 2006-07 Deputy Commissioner of Income Mukesh D. Ambani Tax, 39, Altamount Road, Central Circle – 8(2), Vs. Cumbala Hill, SO, Mumbai Mumbai – 400 026 (PAN : AADPA3705F) (Appellant) (Respondent) C.O. Nos. 233, 235, 234, 236, 237 and 238/MUM/2024 (In ITA Nos. 5141, 5140, 5123, 5121, 5118 and 5117/MUM/2024) Assessment Years: 2001-02 to 2006-07 Mukesh D. Ambani Deputy Commissioner of 39, Alt…

DCIT CENTRAL CIRCLE 8(2) MUMBAI, MUMBAI vs. MUKESH D AMBANI, MUMBAI

In the result, all the cross objections filed by the assessee are partly allowed

ITA 5140/MUM/2024[2002-03]Status: DisposedITAT Mumbai31 Jan 2025AY 2002-03

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora and Ms. Moksha Mehta, ARsFor Respondent: Smt. Sanyogita Nagpal, CIT DR

Section 143(1)(a)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5141, 5140, 5123, 5121, 5118 and 5117/MUM/2024 Assessment Years: 2001-02 to 2006-07 Deputy Commissioner of Income Mukesh D. Ambani Tax, 39, Altamount Road, Central Circle – 8(2), Vs. Cumbala Hill, SO, Mumbai Mumbai – 400 026 (PAN : AADPA3705F) (Appellant) (Respondent) C.O. Nos. 233, 235, 234, 236, 237 and 238/MUM/2024 (In ITA Nos. 5141, 5140, 5123, 5121, 5118 and 5117/MUM/2024) Assessment Years: 2001-02 to 2006-07 Mukesh D. Ambani Deputy Commissioner of 39, Alt…

DCIT CENTRAL CIRCLE 8(2) MUMBAI, MUMBAI vs. MUKESH D AMBANI, MUMBAI

In the result, all the cross objections filed by the assessee are partly allowed

ITA 5121/MUM/2024[2004-05]Status: DisposedITAT Mumbai31 Jan 2025AY 2004-05

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora and Ms. Moksha Mehta, ARsFor Respondent: Smt. Sanyogita Nagpal, CIT DR

Section 143(1)(a)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5141, 5140, 5123, 5121, 5118 and 5117/MUM/2024 Assessment Years: 2001-02 to 2006-07 Deputy Commissioner of Income Mukesh D. Ambani Tax, 39, Altamount Road, Central Circle – 8(2), Vs. Cumbala Hill, SO, Mumbai Mumbai – 400 026 (PAN : AADPA3705F) (Appellant) (Respondent) C.O. Nos. 233, 235, 234, 236, 237 and 238/MUM/2024 (In ITA Nos. 5141, 5140, 5123, 5121, 5118 and 5117/MUM/2024) Assessment Years: 2001-02 to 2006-07 Mukesh D. Ambani Deputy Commissioner of 39, Alt…

ACIT CENTRAL CIRCLE 8(2) MUMBAI, MUMBAI vs. MUKESH D AMBANI, MUMBAI

In the result, all the cross objections filed by the assessee are partly allowed

ITA 5117/MUM/2024[2006-07]Status: DisposedITAT Mumbai31 Jan 2025AY 2006-07

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Nimesh Vora and Ms. Moksha Mehta, ARsFor Respondent: Smt. Sanyogita Nagpal, CIT DR

Section 143(1)(a)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 5141, 5140, 5123, 5121, 5118 and 5117/MUM/2024 Assessment Years: 2001-02 to 2006-07 Deputy Commissioner of Income Mukesh D. Ambani Tax, 39, Altamount Road, Central Circle – 8(2), Vs. Cumbala Hill, SO, Mumbai Mumbai – 400 026 (PAN : AADPA3705F) (Appellant) (Respondent) C.O. Nos. 233, 235, 234, 236, 237 and 238/MUM/2024 (In ITA Nos. 5141, 5140, 5123, 5121, 5118 and 5117/MUM/2024) Assessment Years: 2001-02 to 2006-07 Mukesh D. Ambani Deputy Commissioner of 39, Alt…

DCIT CC 8.2 MUMBAI, MUMBAI vs. DHIRUBHAI HIRACHAND AMBANI, MUMBAI

ITA 4348/MUM/2024[2003 04]Status: DisposedITAT Mumbai09 Jan 2025

Bench: Shri Amarjit Singh & Sunil Kumar Singh, Juducial Member Ita Nos. 4324, 4331 & 4345 To 4348/Mum/2024 Assessment Years: 2001-02 To 2006-07

For Appellant: Shri NimeshVoraFor Respondent: Smt. SanyogitaNagpal, (CIT, DR)

Section 143(1)(a)Section 147Section 148Section 250

…P a g e | 1 ITA Nos.4324,4331 & 4345 to 4348/M/2024 C.O. 215 to 220/M/2024 DCIT,CC-8(2) Vs. Late Shri Dhirubhai Hirachand Ambani IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SUNIL KUMAR SINGH, JUDUCIAL MEMBER ITA Nos. 4324, 4331 & 4345 to 4348/Mum/2024 Assessment Years: 2001-02 to 2006-07 DCIT, CC-8(2) Late Shri Dhirubhai Room No.676, 6th Floor, HirachandAmbani Vs. (Through Legal Heirs Shri Mukesh D AayakarBhavan, M.K. Road, Ambani& Shri Anil D Ambani) Mumbai – 400 020 PAN: AAJPA0690H (Appellant) (Respondent) C.O. Nos. 215 to220/Mum/2024 As…

DCIT CC 8.2 MUMBAI, MUMBAI vs. DHIRUBHAI HIRACHAND AMBANI, MUMBAI

ITA 4347/MUM/2024[2004 05]Status: DisposedITAT Mumbai09 Jan 2025

Bench: Shri Amarjit Singh & Sunil Kumar Singh, Juducial Member Ita Nos. 4324, 4331 & 4345 To 4348/Mum/2024 Assessment Years: 2001-02 To 2006-07

For Appellant: Shri NimeshVoraFor Respondent: Smt. SanyogitaNagpal, (CIT, DR)

Section 143(1)(a)Section 147Section 148Section 250

…P a g e | 1 ITA Nos.4324,4331 & 4345 to 4348/M/2024 C.O. 215 to 220/M/2024 DCIT,CC-8(2) Vs. Late Shri Dhirubhai Hirachand Ambani IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SUNIL KUMAR SINGH, JUDUCIAL MEMBER ITA Nos. 4324, 4331 & 4345 to 4348/Mum/2024 Assessment Years: 2001-02 to 2006-07 DCIT, CC-8(2) Late Shri Dhirubhai Room No.676, 6th Floor, HirachandAmbani Vs. (Through Legal Heirs Shri Mukesh D AayakarBhavan, M.K. Road, Ambani& Shri Anil D Ambani) Mumbai – 400 020 PAN: AAJPA0690H (Appellant) (Respondent) C.O. Nos. 215 to220/Mum/2024 As…

DCIT CC 8.2 MUMBAI, MUMBAI vs. DHIRUBHAI HIRACHAND AMBANI, MUMBAI

ITA 4346/MUM/2024[2005]Status: DisposedITAT Mumbai09 Jan 2025

Bench: Shri Amarjit Singh & Sunil Kumar Singh, Juducial Member Ita Nos. 4324, 4331 & 4345 To 4348/Mum/2024 Assessment Years: 2001-02 To 2006-07

For Appellant: Shri NimeshVoraFor Respondent: Smt. SanyogitaNagpal, (CIT, DR)

Section 143(1)(a)Section 147Section 148Section 250

…P a g e | 1 ITA Nos.4324,4331 & 4345 to 4348/M/2024 C.O. 215 to 220/M/2024 DCIT,CC-8(2) Vs. Late Shri Dhirubhai Hirachand Ambani IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SUNIL KUMAR SINGH, JUDUCIAL MEMBER ITA Nos. 4324, 4331 & 4345 to 4348/Mum/2024 Assessment Years: 2001-02 to 2006-07 DCIT, CC-8(2) Late Shri Dhirubhai Room No.676, 6th Floor, HirachandAmbani Vs. (Through Legal Heirs Shri Mukesh D AayakarBhavan, M.K. Road, Ambani& Shri Anil D Ambani) Mumbai – 400 020 PAN: AAJPA0690H (Appellant) (Respondent) C.O. Nos. 215 to220/Mum/2024 As…

DCIT CC 8.2 MUMBAI, MUMBAI vs. DHIRUBHAI HIRACHAND AMBANI, MUMBAI

ITA 4345/MUM/2024[2006 07]Status: DisposedITAT Mumbai09 Jan 2025

Bench: Shri Amarjit Singh & Sunil Kumar Singh, Juducial Member Ita Nos. 4324, 4331 & 4345 To 4348/Mum/2024 Assessment Years: 2001-02 To 2006-07

For Appellant: Shri NimeshVoraFor Respondent: Smt. SanyogitaNagpal, (CIT, DR)

Section 143(1)(a)Section 147Section 148Section 250

…P a g e | 1 ITA Nos.4324,4331 & 4345 to 4348/M/2024 C.O. 215 to 220/M/2024 DCIT,CC-8(2) Vs. Late Shri Dhirubhai Hirachand Ambani IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SUNIL KUMAR SINGH, JUDUCIAL MEMBER ITA Nos. 4324, 4331 & 4345 to 4348/Mum/2024 Assessment Years: 2001-02 to 2006-07 DCIT, CC-8(2) Late Shri Dhirubhai Room No.676, 6th Floor, HirachandAmbani Vs. (Through Legal Heirs Shri Mukesh D AayakarBhavan, M.K. Road, Ambani& Shri Anil D Ambani) Mumbai – 400 020 PAN: AAJPA0690H (Appellant) (Respondent) C.O. Nos. 215 to220/Mum/2024 As…

DCIT CC 8.2 MUMBAI, MUMBAI vs. DHIRUBHAI HIRACHAND AMBANI, MUMBAI

In the result all the appeals of the revenue are dismissed\nand cross objections filed by the assessee for the assessment\nyears 2001-02 to

ITA 4331/MUM/2024[2001-02]Status: DisposedITAT Mumbai09 Jan 2025AY 2001-02

For Appellant: Shri NimeshVoraFor Respondent: Smt. SanyogitaNagpal, (CIT, DR)

Section 143(1)(a)Section 147Section 148Section 250

…{ "clean_text": "ITA Nos.4324,4331 & 4345 to 4348/M/2024\nC.O. 215 to 220/M/2024\nDCIT, CC-8(2) Vs. Late Shri Dhirubhai Hirachand Ambani\nIN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “D”, MUMBAI\nBEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER\nAND SUNIL KUMAR SINGH, JUDICIAL MEMBER\nITA Nos.4324, 4331 & 4345 to 4348/Mum/2024\n Assessment Years: 2001-02 to 2006-07\nDCIT, CC-8(2)\nRoom No.676, 6th Floor,\nAayakarBhavan, M.K. Road,\nMumbai – 400 020\n(Appellant)\nVs.\nLate Shri Dhirubhai\nHirachandAmbani\n(Through Legal Heirs Shri Mukesh D\nAmbani& Shri Anil D Ambani)\nPAN: AAJPA0690H\n(Respondent)\nC.O. Nos.2…

DCIT CC 8.2 MUMBAI, MUMBAI vs. DHIRUBHAI HIRACHAND AMBANI, MUMBAI

ITA 4324/MUM/2024[2002 03]Status: DisposedITAT Mumbai09 Jan 2025

Bench: Shri Amarjit Singh & Sunil Kumar Singh, Juducial Member Ita Nos. 4324, 4331 & 4345 To 4348/Mum/2024 Assessment Years: 2001-02 To 2006-07

For Appellant: Shri NimeshVoraFor Respondent: Smt. SanyogitaNagpal, (CIT, DR)

Section 143(1)(a)Section 147Section 148Section 250

…P a g e | 1 ITA Nos.4324,4331 & 4345 to 4348/M/2024 C.O. 215 to 220/M/2024 DCIT,CC-8(2) Vs. Late Shri Dhirubhai Hirachand Ambani IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SUNIL KUMAR SINGH, JUDUCIAL MEMBER ITA Nos. 4324, 4331 & 4345 to 4348/Mum/2024 Assessment Years: 2001-02 to 2006-07 DCIT, CC-8(2) Late Shri Dhirubhai Room No.676, 6th Floor, HirachandAmbani Vs. (Through Legal Heirs Shri Mukesh D AayakarBhavan, M.K. Road, Ambani& Shri Anil D Ambani) Mumbai – 400 020 PAN: AAJPA0690H (Appellant) (Respondent) C.O. Nos. 215 to220/Mum/2024 As…

DCIT, LAXMINAGAR vs. TURNER GENERAL ENTERTAINMENT NETWORKS INDIA PRIVATE LIMITED, MAHIPALPUR DELHI

In the result, assessee's appeal is partly

ITA 473/DEL/2024[2011-12]Status: DisposedITAT Delhi14 Nov 2024AY 2011-12

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2011-12 Dcit Vs Turner General Laxmi Nagar Entertainment Net Works New Delhi India Limited Mahipalpur Delhi Tan No. Deln08096E (Appellant) (Respondent)

Section 201Section 201(1)Section 201(3)Section 271CSection 3

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2011-12 DCIT Vs Turner General Laxmi Nagar Entertainment Net works New Delhi India Limited Mahipalpur Delhi TAN No. DELN08096E (APPELLANT) (RESPONDENT) Appellants by Sh. Pravin Rawal, CIT DR Respondent by Sh.Manuj Sabharwal Advocate Sh.Druna Negi, Advocate Sh. Devvat Tiwari Advocate Date of hearing: 14/10/2024 Date of Pronouncement: 14/11/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the revenue is directed against the order of the Commissio…