(a) Kalyan Chillara & Ors. v. DCIT and Ors.

465 ITR 729High Court2024#20928 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 142(1)Section 147 Section 148 Section 148A Section 151 Section 153C Section 68 Section 132

Issues it is cited on

section 148a escapement of income section 151 section 153c undisclosed income section 153 section 132 section 68 section 142(1)section 15 section 144 section 148

Judgments citing (a) Kalyan Chillara & Ors. v. DCIT and Ors.

Abdulwahid Abdulkarim Qureshi, Ahmednagar vs. ITO, Ward 2, Ahmednagar

In the result, both the appeals of the assessee are allowed

ITA 894/PUN/2024[2017-18]Status: DisposedITAT Pune06 Aug 2025AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde

Section 147Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.893 and 894/PUN/2024 Assessment Years : 2016-17 and 2017-18 Abdulwahid Abdulkarim Qureshi, Vs. Income Tax Officer, Bharat Nagar, Ward-2, Near Sadruddin Hospital, Ahmednagar Sangamner, Dist. Ahmednagar Maharashtra – 422 605 PAN : AAIPQ9677R Appellant Respondent Appellant by : Shri Sanket M. Joshi Respondent by : Shri Ramnath P. Murkunde Date of hearing : 25.06.2025 Date of pronouncement : 06.08.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT…

Abdulwahid Abdulkarim Qureshi, Ahmednagar vs. ITO, Ward 2, Ahmednagar

In the result, both the appeals of the assessee are allowed

ITA 893/PUN/2024[2016-17]Status: DisposedITAT Pune06 Aug 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Ramnath P. Murkunde

Section 147Section 250

Kogod Basavaraju Jayachandra, Hassan vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

In the result the ITA No

ITA 1618/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 May 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh, CAFor Respondent: Shri.Shivanand Kalakeri, CIT(DR)(ITAT), Bangalore

Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

…re not applicable to the Appellant and hence, the proceedings u/s.148 under old provisions are bad in law and null and void. 14. In this regard the Appellant relies on the decision of Hon’ble Telengana High Court in the case of Kalyan Chillarn Vs DCIT [2024] 465 ITR 729 (Telangana HC) order dt 14.06.2024, where it is held that the notice u/s.148 had been issued (not served) on 01.04.2021 or on a later date. And had been dispatched from the department on or after 1st April 2021, which itself was beyond the period of limitation. The notice issued u/s.148 dated 31.03.2021 was barred by limitation u/s.148 and 149. 1…

Kogod Basavaraju Jayachandra, Hassan vs. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

ITA 1617/BANG/2024[2015-16]Status: DisposedITAT Bangalore26 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

Section 132(4)Section 133(6)Section 133ASection 143(3)Section 147Section 148Section 151Section 153CSection 234A

…re not applicable to the Appellant and hence, the proceedings u/s.148 under old provisions are bad in law and null and void. 14. In this regard the Appellant relies on the decision of Hon'ble Telengana High Court in the case of Kalyan Chillarn Vs DCIT [2024] 465 ITR 729 (Telangana HC) order dt 14.06.2024, where it is held that the notice u/s.148 had been issued (not served) on 01.04.2021 or on a later date. And had been dispatched from the department on or after 1st April 2021, which itself was beyond the period of limitation. The notice issued u/s.148 dated 31.03.2021 was barred by limitation u/s.148 and 149.…