736 (Mumbai Trib.); (iv) Rahat Mohammed Riyazuddin Shaikh v. ITO and ACIT vs. Ramchand Thakurdas Jhamtani

173 Taxmann.com 182Reported decision2025#15146 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 148Section 148ASection 151Section 147Section 149Section 151(ii)Section 69ASection 115BBE

Issues it is cited on

section 151(i)section 148a(a)section 151(ii)section 3(1)sanctioning authoritysection 148 noticesection 151(2)order under section 148a(d)specified authoritysection 148a(b)section 148a(d)section 149

Judgments citing 736 (Mumbai Trib.); (iv) Rahat Mohammed Riyazuddin Shaikh v. ITO and ACIT vs. Ramchand Thakurdas Jhamtani

PRAKASH JAIN,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 416/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleprakash Jain Asstt. Commissioner Of Income C/O Rajendra Jain, Advocate Tax, Circle-2 106, Akshay Deep Complex, 5Th Udaipur B Road, Sardarpura, Jodhpur - 342001 Pan No. Acepj 5236 H Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal – Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By The Assessee, Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As The“Nfac/Cit(A)”] Dated 29/08/2025 With Respect To The Assessment Year 2017-18. 2. At The Outset, The Id. Counsel For The Assessee Vehemently Submitted That The Issue Raised In This Appeal Is Covered By The Decision Of The Hon’Ble Supreme Court In The Case Of Union Of India Vs. Rajeev Bansal 167 Taxmann.Com 70. The Ar Briefly Narrated The Facts Of The Case That Notice U/S 148 Of The Income-Tax Act

Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Prakash Jain Asstt. Commissioner of Income C/o Rajendra Jain, Advocate Tax, Circle-2 106, Akshay Deep Complex, 5th Udaipur B Road, Sardarpura, Jodhpur - 342001 PAN No. ACEPJ 5236 H Assessee by Shri Rajendra Jain, Advocate and Smt. Raksha Birla, CA (Physical) Smt. Runi Pal – CIT-DR (Virtual) Revenue by Date of Hearing 29.01.2026. Date of Pronouncement 26.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by the assessee, against the order of t…

SANDEEP GUPTA,DELHI vs. INCOME TAX OFFICER, CIVIC CENTRE, DELHI

In the result, the appeal of the assessee in ITA No

ITA 299/DEL/2025[2017-18]Status: DisposedITAT Delhi07 Nov 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Ms. Agni Choudhary, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 299/DEL/2025 [A.Y. 2017-18] Sandeep Gupta Vs. The I.T.O C-602, Second Floor, Ward – 36(1) Gali No. 13, Adarsh Nagar New Delhi Delhi PAN – AXHPS 1807 R (Applicant) (Respondent) Assessee By : Ms. Agni Choudhary, Adv Shri Raghav Sharma, CA Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 03.09.2025 Date of Pronouncement : 07.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferred against the order of the…

R S CONSTRUCTION,MUMBAI vs. WARD 41(3)(3), MUMBAI

In the result the appeal filed by the assessee stands allowed

ITA 4918/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Oct 2025AY 2017-18

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 132Section 147Section 148Section 148ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT. RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.4918/Mum/2025 Assessment Year: 2017-18 M/s R S Construction Vs. Income Tax Officer Room 16, A Basuwala Ward 41(3)(3), CHS Kokni Pada, Kurar Mumbai Village, Malad East, Income Tax Mumbai-400097 Department, National PAN:AATFR3944H Faceless Appeals Centre (NFAC), Delhi (Appellant) (Respondent) Appellant by Shri Fenil Bhat Respondent by Shri Umashankar Prasad, CIT D.R. Date of Hearing 15.10.2025 Date of Pronouncement 31.10.2025 ORDER Per: Smt. Beena Pillai, J.M.…

TULSI JEWELLERS,NA vs. ARIVS.INCOME TAX OFFICER - WARD 5, NAVSARI

In the result assessee's appeal is allowed

ITA 947/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.946 & 947/SRT/2024 Assessment Year: 2017-18 (Hybrid hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2nd Floor, Income Vs. Gauaarbag, Nr LMP School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKFT 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Suresh K. Kabra, CA राज" की ओर से /Resp…

TULSI JEWELLERS,NA vs. ARIVS.INCOME TAX OFFICER, WARD 5, NAVSARI

In the result assessee's appeal is allowed

ITA 946/SRT/2024[2017-18]Status: DisposedITAT Surat29 Aug 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.946 & 947/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2Nd Floor, Income Vs. Gauaarbag, Nr Lmp School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakft 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ashish Pophare, Cit-Dr & Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 07/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 29/08/2025

Section 115BSection 144Section 147Section 148Section 148ASection 250Section 271ASection 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.946 & 947/SRT/2024 Assessment Year: 2017-18 (Hybrid hearing) Tulsi Jewellers Income Tax Officer, Ward-5, बनाम/ 7-8, Saibaba Complex Navsari, 204, 2nd Floor, Income Vs. Gauaarbag, Nr LMP School Tax Office, Charpool, Awabaug, Chikhli Roa Bilimora, Tal: Navsari-396 445 Gandevi-396 321 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAKFT 8368 G (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Suresh K. Kabra, CA राज" की ओर से /Resp…

AAMYA RESOURCES LLP,ANDHERI EAST vs. ITO, WARD 24(1)(1) MUMBAI, MUMBAI

In the result, the appeal filed by the assessee stands allowed

ITA 4423/MUM/2025[2016-17]Status: DisposedITAT Mumbai21 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Om Prakash Kantvs. Ito, Ward 24(1)(1) Aamya Resources Llp Piramal Chamber, 1, Wilson House, Old Mumbai – 400012. Nagardas Road, Andheri (E), Mumbai – 400069. Pan/Gir No. Abcfa4651A (Applicant) (Respondent) Assessee By Shri Satish Aggarwal (Virtually Appear) Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 21.08.2025 Date Of Pronouncement 24.09.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 11.10.2019 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre / Cit(A), Mumbai For The Assessment Year 2015- 16. 2. Although, Assessee Had Raised Number Of Grounds In The Present Appeal But At The Outset Ld. Ar Pressed Ground No.4 Which Is Legal In Question & It Goes To The Roots Of The Case. Therefore, We Have Decided To Adjudicate This Ground Firstly, Ground No. 4, Which Is Reproduced Herein Below:

Section 148Section 149Section 151Section 250Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Vs. ITO, Ward 24(1)(1) Aamya Resources LLP Piramal Chamber, 1, Wilson House, Old Mumbai – 400012. Nagardas Road, Andheri (E), Mumbai – 400069. PAN/GIR No. ABCFA4651A (Applicant) (Respondent) Assessee by Shri Satish Aggarwal (virtually appear) Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 21.08.2025 Date of Pronouncement 24.09.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 11.10.2019…