Which sections of the Income Tax Act does Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 151, Section 148A, Section 149, Section 144B.

Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax

Q: How many judgments cite Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax?

24 judgments on BharatTax cite Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax (2022 SCC OnLine ORI 4162), spanning 2025 to 2026.

2022 SCC OnLine ORI 4162Reported decision2022#4815 most cited

What is Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax authority for?

Challenges to notices issued under Section 148 of the Income-tax Act, 1961, prior to April 1, 2021, are examined based on the unamended provisions.

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

Ambika Iron and Steel Pvt. Ltd. v. Pr. CIT · 2022 SCC OnLine Ori 4162 · section 148 · income-tax act 1961 · pre-amendment · finance act 2021 · notice under section 148 · challenge to notice · reassessment proceedings

Sections most often in play

Section 147 Section 148 Section 151 Section 148A Section 149 Section 144B Section 144C Section 13A

Issues it is cited on

section 13a section 151(i)within four years approval under section 151 section 151(ii)first proviso to section 147 section 151(1)beyond four years section 151(2)order under section 148a(d)section 149(1)specified authority

Judgments citing Ambika Iron and Steel Pvt. Ltd. v. Principal Commissioner of Income Tax

Amrit Pal Singh Chadha, Gurgaon vs. ACIT, Central Circle-19, New Delhi

Appeal is allowed in above terms

ITA 2794/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godaraita No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs Acit, 4410, Dlf, Phase-Iv, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aewpc3215P Assessee By: Sh. Amar Jeet Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 21.07.2025 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073779465(1) Dated 27.02.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Jeet Singh, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 147Section 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs ACIT, 4410, DLF, Phase-IV, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AEWPC3215P Assessee by: Sh. Amar Jeet Singh, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 21.07.2025 ORDER This assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1073779465(1) dated 27.02.2025,…

S.K. Bhatia & Sons HUF, Delhi vs. ITO, Ward- 34(1), Delhi

Appeal is allowed in above terms

ITA 1800/DEL/2025[2017-18]Status: DisposedITAT Delhi03 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons Huf, Vs Income Tax Officer, A-197, Whs Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (Appellant) (Respondent) Pan No. Aavhs7168G Assessee By: Sh. Ayush Garg, Ca & Sh. Aditya Garg, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1073655510(1) Dated 24.02.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ayush Garg, CA &For Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons HUF, Vs Income Tax Officer, A-197, WHS Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AAVHS7168G Assessee by: Sh. Ayush Garg, CA & Sh. Aditya Garg, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 03.07.2025 Date of Pronouncement: 03.07.2025 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NF…

Income Tax Officer Ward 10(1) Delhi, Delhi vs. Aruna Gupta, Delhi

ITA 687/DEL/2025[2017-18]Status: DisposedITAT Delhi01 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (Appellant) (Respondent) Pan No. Aakpg2642L Co No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (Appellant) (Respondent) Pan No. Aakpg2642L Assessee By: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 01.07.2025 Order This Revenue’S Appeal & Assessee’S Cross Objection Co No. 49/Del/2025 For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071333531(1) Dated 18.12.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Manoj Kumar, Sr. DR

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (APPELLANT) (RESPONDENT) PAN No. AAKPG2642L CO No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAKPG2642L Assessee by: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of H…

Nishchint Bagga, New Delhi vs. ITO, Ward- 23(1), New Delhi

Appeal is allowed

ITA 6261/DEL/2017[2002-03]Status: DisposedITAT Delhi11 Feb 2025AY 2002-03

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi Pan: Ajppj0908E (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi PAN: AJPPJ0908E (Appellant) (Respondent) Assessee by Sh. Pranshu Singhal, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and ord…