Anuj Ghuliani v. ITO

478 ITR 528Supreme Court of India2025#20952 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 147Section 148Section 148A(b)Section 144Section 263

Issues it is cited on

section 148a(b)section 148a(d)section 148achief commissionernotice under section 148appeal before the tribunalsection 148opportunity of being heardsection 147prescribedsection 14document

Judgments citing Anuj Ghuliani v. ITO

Alok Khatua, Cuttack vs. ITO, Ward-1(1), Cuttack

In the result, the appeal of the assessee is allowed

ITA 154/CTK/2026[2020-21]Status: DisposedITAT Cuttack16 Mar 2026AY 2020-21

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2020-21 Alok Khatua, Cuttack Ito, Ward-1(1), Cuttack Vs Madhupur, Belagachhia, Baranga, Cuttack-754005. (Pan: Eeypk6293H) (Appellant) (Respondent)

For Appellant: Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARsFor Respondent: Shri Shakeer Ahamed, Sr. DR
Section 147Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “CUTTACK BENCH, CUTTACK VIRTUAL HEARING AT KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2020-21 Alok Khatua, Cuttack ITO, Ward-1(1), Cuttack Vs Madhupur, Belagachhia, Baranga, Cuttack-754005. (PAN: EEYPK6293H) (Appellant) (Respondent) Assessee by : Shri S. K. Sarangi & Bishwa Jyoti Pattnaik, ARs Revenue by : Shri Shakeer Ahamed, Sr. DR Date of Hearing : 16.03.2026 Date of Pronouncement : 16.03.2026 ORDER PER BENCH: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter refer…

Sudhansu Ranjan Nayak, Bhubaneswar vs. Income Tax Officer Ward 5(1), Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 754/CTK/2025[2018-19]Status: DisposedITAT Cuttack19 Feb 2026AY 2018-19

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.754/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2018-2019) Sudhansu Ranjan Nayak, Vs Ito Ward-5(1), Bhubaneswar At Plot No.176, District Center Chandrasekharpur, Bhubaneswar Odisha-751016 Pan No. : Ajmpn 2651 D (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri P.K.Mishra, Narahari Swain & Himansu Bhusan Jena, Advocates राज"व क" ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 19/02/2026 घोषणा क" तार"ख/Date Of Pronouncement : 19/02/2026

For Appellant: Shri P.K.Mishra, Narahari Swain &For Respondent: Shri Vijay Singh, Sr. DR
Section 147Section 148Section 148A

…d u/s.148A(b) of the Act was an invalid notice, the original assessment order itself is liable to be quashed. 5. In reply, the Ld.CIT DR drew our attention to the decision of the Hon’ble Supreme Court in the case of Anuj Ghuliani vs. ITO, reported in 6 [2025] 478 ITR 528 (SC) as also the decision of the Hon’ble Delhi High Court in the case of Anuj Ghuliani, reported in 478 ITR 526 (Delhi-HC) to submit that wherein the Hon’ble Delhi High Court has categorically held that the proceedings are to be reconsidered by the AO after considering the belated reply filed by the assessee in response to the notice issued u/s.1…

Rashmi Ranjan Beura, Bhubaneswar vs. Income Tax Officer Ward-5(1), Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 722/CTK/2025[2018-19]Status: DisposedITAT Cuttack17 Feb 2026AY 2018-19

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Vijay Singh, Sr. DR
Section 147Section 148Section 148A

…ued u/s.148A(b) of the Act was an invalid notice, the original assessment order itself is liable to be quashed. 5. In reply, the Ld.CIT DR drew our attention to the decision of the Hon’ble Supreme Court in the case of Anuj Ghuliani vs. ITO, reported in [2025] 478 ITR 528 (SC) as also the decision of the Hon’ble Delhi High Court in the case of Anuj Ghuliani, reported in 478 ITR 526 (Delhi-HC) to submit that wherein the Hon’ble Delhi High Court has categorically held that the proceedings are to be reconsidered by the AO after considering the belated reply filed by the assessee in response to the notice issued u/s.1…

Sabiruddin Ahammad, Khordha vs. Principal Commssioner of Income Tax, Bhubaneswar-1, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 193/CTK/2025[2018-19]Status: DisposedITAT Cuttack17 Feb 2026AY 2018-19

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

For Appellant: Shri S.K.Sarangi, ARFor Respondent: Shri Asim Kumar Chakraborty, CIT-DR
Section 147Section 148Section 148ASection 263

…the original assessment order itself is liable to be quashed and also the consequential revisional proceedings. 5. In reply, the Ld.CIT DR drew our attention to the decision of the Hon’ble Supreme Court in the case of Anuj Ghuliani vs. ITO, reported in [2025] 478 ITR 528 (SC) as also the decision of the Hon’ble Delhi High Court in the case of Anuj Ghuliani, reported in 478 ITR 526 (Delhi-HC) to submit that wherein the Hon’ble Delhi High Court has categorically held that the proceedings are to be reconsidered by the AO after considering the belated reply filed by the assessee in response to the notice issued u/s.1…

Anuj Ghuliani v. ITO (478 ITR 528) — Cited in 4 Judgments | BharatTax