(a) ITO v. Venkatlal

178 Taxmann.com 410High Court2025#15125 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 148Section 147Section 148ASection 148A(b)Section 149Section 148A(d)Section 69ASection 115BBE

Issues it is cited on

section 149(1)(b)order under section 148a(d)section 149(1)section 148a(b)section 148asection 148a(d)section 149section 151notice under section 148reassessment proceedingsassistant commissionersection 148

Judgments citing (a) ITO v. Venkatlal

Kempaiah Nagaraj, Bangalore vs. NA

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

ITA 2651/BANG/2025[2016-17]Status: DisposedITAT Bangalore27 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Balusamy N, JCIT-DR
Section 142(1)Section 143(2)Section 148Section 148ASection 151ASection 194ISection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2016-17 Shri Kempaiah Nagaraj, 25/1, 30th Main, 1st Cross, The Income Tax Nanjappa Layout, Officer, BTM 2nd Stage, Ward – 4(3)(2), Madivala, Bangalore. S.O. Bangalore South, Vs. Bangalore – 560 068. PAN: BZSPK2787E APPELLANT RESPONDENT Assessee by : Shri S. Sridhar, Advocate Revenue by : Shri Balusamy N, JCIT-DR Date of Hearing : 23-02-2026 Date of Pronouncement : 27-02-2026 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed…

Palanisamy Shankarganesh, Erode vs. ITO Ward 1, (1), Erode

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

ITA 3544/CHNY/2025[2018-19]Status: DisposedITAT Chennai10 Feb 2026AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./Ita No.: 3544/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Palanisamy Shankarganesh The Income Tax Officer, Prop: Universal Communication, Vs. Ward-1(1), No.56, Mettur Road, Erode, Erode. Tamil Nadu-638 001. [Pan: Azsps4331D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Mr.Bhupendran, Advocate ""यथ" क" ओर से/Respondent By : Mr.Sbr Kumar Laghimsetti, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 10.02.2026

For Appellant: Mr.Bhupendran, AdvocateFor Respondent: Mr.SBR Kumar Laghimsetti
Section 142(1)Section 143(1)Section 147Section 148Section 148ASection 151

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी एस एस िव"ने" रिव, "याियक सद"य के सम" BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं./ITA No.: 3544/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Palanisamy Shankarganesh The Income Tax Officer, Prop: Universal Communication, Vs. Ward-1(1), No.56, Mettur Road, Erode, Erode. Tamil Nadu-638 001. [PAN: AZSPS4331D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr.Bhupendran, Advocate ""यथ" क" ओ…

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 | |…

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…

Techno Residency Co Operative Housing Society Limited, Mumbai vs. Income Tax Officer Ward 20(2)(1), Mumbai

Appeal is allowed

ITA 5742/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Dec 2025AY 2015-16

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Dharan Gandhi & Ms. Vinita NaraFor Respondent: Shri Hemanshu Joshi
Section 144BSection 147Section 148Section 234ASection 249Section 271(1)(b)Section 69ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Techno Residency Co Operative Housing Society Limited 84, Kindu Colony Lakhamsee Napoo Road 2nd , Lane Corner, Dadar East, Mumbai - 400014. Maharashtra [PAN: AABAT3196L] …………. Appellant Vs Income Tax Officer Ward 20(2)(1), Mumbai Piramal Chamber, Lal Baug, Parel, Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Dharan Gandhi & Ms. Vinita Nara For the Respondent/Department : Shri Hemanshu Joshi Date Conclusion of hearing : 12.11.2025 Prono…

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…

(a) ITO v. Venkatlal (178 Taxmann.com 410) — Cited in 6 Judgments | BharatTax