ADM Agro Industries Latur and Vizag (P.) Ltd. v. ACIT

174 Taxmann.com 725High Court2025#9469 most cited

What is ADM Agro Industries Latur and Vizag (P.) Ltd. v. ACIT authority for?

Reassessment notices issued under section 148 are valid if issued in compliance with the directions of the Supreme Court in Ashish Agarwal, including providing information and granting time for response, even if the original notice was under the old regime.

11

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

Also referred to as

ADM Agro Industries Latur and Vizag (P.) Ltd. v. ACIT · section 148 · section 148A · section 149 · reassessment notice · Ashish Agarwal · compliance · limitation · income escaping assessment

Sections most often in play

Section 148Section 149Section 148ASection 147Section 143(3)Section 139(1)Section 250Section 3
Read the full judgment

Issues it is cited on

section 3(1)order under section 148a(d)section 149(1)section 148a(b)section 148a(d)section 149section 148aincome escaping assessmentcross objectionnotice under section 148reassessment proceedingssection 148

Judgments citing ADM Agro Industries Latur and Vizag (P.) Ltd. v. ACIT

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

In the result, appeal of the assessee in ITA Nos

ITA 4042/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4042/DEL/2024 [A.Y. 2014-15] ITA No. 4012/DEL/2024 [A.Y. 2015-16] Dy. C.I.T Vs. LT Foods Limited Delhi Unit No. 134, First Floor Rectangle -1, Saket District Centre New Delhi PAN – AAACL 0259 K CO No. 243/DEL/2025 (A/o ITA No. 4042/DEL/2024 [A.Y. 2014-15]) & CO No. 244/DEL/2025 ITA No. 4012/DEL/2024 [A.Y. 2015-16] LT Foods Limited Vs. Dy. C.I.T Unit No. 134, First Floor Delhi Rectangle -1, Saket District Centre New Delhi PAN – AAACL 0259 K…

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

In the result, appeal of the assessee in ITA Nos

ITA 4012/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR
Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4042/DEL/2024 [A.Y. 2014-15] ITA No. 4012/DEL/2024 [A.Y. 2015-16] Dy. C.I.T Vs. LT Foods Limited Delhi Unit No. 134, First Floor Rectangle -1, Saket District Centre New Delhi PAN – AAACL 0259 K CO No. 243/DEL/2025 (A/o ITA No. 4042/DEL/2024 [A.Y. 2014-15]) & CO No. 244/DEL/2025 ITA No. 4012/DEL/2024 [A.Y. 2015-16] LT Foods Limited Vs. Dy. C.I.T Unit No. 134, First Floor Delhi Rectangle -1, Saket District Centre New Delhi PAN – AAACL 0259 K…

Karnataka Telecom Department Employees Co-Operative Society Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle 1(4), Blr, Bangalore

In the result, appeals of Revenue in ITA Nos

ITA 1080/BANG/2025[2016-17]Status: DisposedITAT Bangalore31 Dec 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Years: 2016-17

For Appellant: Shri PR Suresh, CAFor Respondent: Shri N Balusamy, JCIT-DR
Section 143(3)Section 147Section 148Section 148ASection 149Section 250Section 80(2)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Years: 2016-17 Karnataka Telecom Department Employees Co-operative Society Limited, The Deputy No.106, 2nd Block, P & T Colony, Commissioner of Income RT Nagar, Bangalore North, Tax, P &T Col., Kavalbyrasandra S.O, Central Circle – 1(4), Bangalore – 560 032. Bengaluru. Vs. PAN : AAAAK 6096 K APPELLANT RESPONDENT Assessee by : Shri PR Suresh, CA Revenue by : Shri N Balusamy, JCIT-DR Date of Hearing : 10-12-2025 Date of Pronouncement : 31-12-2025 ORDER PER…

Ankita Badal Mittal, Mumbai vs. Ward 3(3)(1), Mumbai

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

ITA 5484/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Dec 2025AY 2017-18

Bench: Shri Sandeep Gosain

Section 147Section 148Section 149Section 151Section 250Section 68Section 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 5484/Mum/2025 A.Y: 2017-18 Ankita Badal Mittal Vs ITO 3(3)(1) 16th Floor, B-Wing Mittal Aayakar Bhavan Tower, Mumbai GPO, Mumbai. Mumbai – 400021 PAN – AJIPM9266F (Appellant) (Respondent) Assessee by Shri Nitesh Joshi a/w CA Chintan Ghelani, CA Revenue by Shri Harendra Verma, Sr. DR Date of Hearing 29.10.2025 Date of Pronouncement 16.12.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 15.07.2025 passed under section 2…

Artline Finance Pvt Ltd, Delhi vs. DCIT, Central Circle-8, Delhi

In the result, Appeal of the Assessee is allowed

ITA 3705/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandraartline Finance Pvt. Ltd. Vs Dcit (Earlier Known As Central Circle-8 Artlinevinimay Pvt. Ltd.) No. Delhi 8 Ground Floor, Todal Mal Lane, Bengali Market, Delhi Pan: Aacca5237E Appellant Respondent Assessee By Sh. Amit Goel, Adv, Shri Pranav Yadav, Adv Revenue By Ms.Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 16/10/2025 Date Of Pronouncement 29/10/2025 Order Per Yogesh Kumar, U.S. Jm:

Section 148Section 148ASection 149Section 149(1)

…1 Artline Finance Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Artline Finance Pvt. Ltd. Vs DCIT (earlier known as Central Circle-8 ArtlineVinimay Pvt. Ltd.) No. Delhi 8 Ground Floor, Todal Mal Lane, Bengali Market, Delhi PAN: AACCA5237E Appellant Respondent Assessee by Sh. Amit Goel, Adv, Shri Pranav Yadav, Adv Revenue by Ms.Harpreet Kaur Hansra, Sr. DR Date of Hearing 16/10/2025 Date of Pronouncement 29/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above captioned Appeal…

Sangeeta Khandelwal, New Delhi vs. DCIT, Circle 28 (1), Delhi, New Delhi

In the result, Appeals of the Assessee are allowed

ITA 2495/DEL/2025[2015-16]Status: DisposedITAT Delhi29 Oct 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

Section 148Section 148ASection 149Section 149(1)

…1 ITA Nos. 2494 & 2495/Del/2025 Sangeeta Khandelwal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2495/Del/2025 (A.Y. 2015-16) Sangeeta Khandelwal Vs DCIT S-513, Greater Kailash Part- Circle-28(1) II, South Delhi, New Delhi Delhi PAN: ALKPK4021E Appellant Respondent Assessee by Sh. Gurudev Chawla, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23/09/2025 Date of Pronouncement 29/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above captioned Appeals are filed b…

Sangeeta Khandelwal, New Delhi vs. DCIT, Circle 28 (1), Delhi, New Delhi

In the result, Appeals of the Assessee are allowed

ITA 2494/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Oct 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

Section 148Section 148ASection 149Section 149(1)

…1 ITA Nos. 2494 & 2495/Del/2025 Sangeeta Khandelwal Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI) BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2495/Del/2025 (A.Y. 2015-16) Sangeeta Khandelwal Vs DCIT S-513, Greater Kailash Part- Circle-28(1) II, South Delhi, New Delhi Delhi PAN: ALKPK4021E Appellant Respondent Assessee by Sh. Gurudev Chawla, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 23/09/2025 Date of Pronouncement 29/10/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above captioned Appeals are filed b…

Travelport Global Distribution System Bv, Netherland vs. The Assistant Commissioner of Income Tax, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 1628/DEL/2024[AY 2016-17]Status: DisposedITAT Delhi24 Oct 2025

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Travelport Global Distribution Vs Assistant Commissioner Of System Bv, Taurusavenue Income Tax, Circle 33A-2132 Ls, Po Box 3064- International Taxation 1(3)(1) 2130Kb, Hoofddrop, The Civic Centre, Minto Road, Netherlands, Netherland New Delhi Pan: Aaccg2258D Appellant Respondent Assessee By Sh. S. K. Agarwal, Adv, Sh. Vibha Bansal, Ca & Sh. Arihant Jain, Ca Revenue By Sh. Saroj Kumar Dubey, Cit(Dr) Date Of Hearing 28/08/2025 Date Of Pronouncement 24/10/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Final

Section 144C(13)Section 147Section 148Section 148ASection 149Section 4Section 44C

…1 Travelport Global Distribution System BV Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Travelport Global Distribution Vs Assistant Commissioner of System BV, Taurusavenue Income Tax, Circle 33A-2132 LS, PO Box 3064- International Taxation 1(3)(1) 2130KB, Hoofddrop, the Civic Centre, Minto Road, Netherlands, Netherland New Delhi PAN: AACCG2258D Appellant Respondent Assessee by Sh. S. K. Agarwal, Adv, Sh. Vibha Bansal, CA & Sh. Arihant Jain, CA Revenue by Sh. Saroj Kumar Dubey, CIT(DR)…

Income Tax Officer, Ward-10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5538/DEL/2024[2015-16]Status: DisposedITAT Delhi26 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…

Income Tax Officer, Ward 10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5537/DEL/2024[2014-15]Status: DisposedITAT Delhi26 Aug 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…

Income Tax Officer, Ward-10(1), Delhi vs. Pawan Goyal, Delhi

In the result, appeals of Revenue in ITA Nos

ITA 5536/DEL/2024[2013-14]Status: DisposedITAT Delhi26 Aug 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Anurag S. Daria, Sr. DR
Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 5536/DEL/2024 [A.Y 2013-14] ITA No. 5537/DEL/2024 [A.Y 2014-15] ITA No. 5538/DEL/2024 [A.Y 2015-16] The I.T.O Vs. Shri Pawan Goyal Ward – 10(1) 134-135, Vaishali, New Delhi Pitampura, Delhi PAN: ACIPG 7822 L (Appellant) Respondent) Assessee By : Shri Raj Kumar Gupta, CA Shri Suraj Gupta, Adv Department By : Shri Anurag S. Daria, Sr. DR Date of Hearing : 20.08.2025 Date of Pronouncement : 26.08.2025 ORDER PER NAVEEN CHANDRA, AM :- The abo…