Ashok Makhija v. UOI

466 ITR 283High Court2024#21042 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 148Section 148ASection 151Section 147Section 151ASection 144BSection 149Section 54B

Issues it is cited on

section 151(ii)section 151aspecified authoritysection 148achief commissionersection 151notice under section 148section 15section 148section 147prescribedsection 14

Judgments citing Ashok Makhija v. UOI

SHARMANJI YARNS PRIVATE LIMITED,LUDHIANA PUNJAB vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1, LUDHIANA, LUDHIANA

Appeal stand allowed in terms of our above order

ITA 596/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh12 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.530/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.596/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…vs ITO (453 ITR 530) followed by same court in Gigantic Mercantile Pvt. Ltd. (165 Taxmann.com 646). Similar is stated to be the view of Hon’ble Delhi High Court in the case of Twylight Infrastructure Pvt. Ltd. (463 ITR 702) as well as in Ashok Kumar Makhija (466 ITR 283). 5. In concluding para of order passed by Ld. AO under Clause (d) of Sec.148A (as placed on Page Nos. 6 to 9 of the paper-book), it could clearly be seen that Ld. AO has mentioned as under: - “As such, it is a fit case for issuance of notice under section 148 to bring that escaped income and any other income which comes to the notice subsequent…

JOINT COMMISSIONER OF INCOME TAX (IN SITU) CIRCLE-I, LUDHIANA, LUDHIANA vs. SHARMANJI YARNS PRIVATE LIMITED, LUDHIANA

Appeal stand allowed in terms of our above order

ITA 530/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh12 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.530/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) Jcit (In Situ) M/S Sharmanji Yarns Pvt. Ltd. Aaykar Bhawan, Rishi Nagar बनाम/ Village Lakhowal Road Ludhiana – 141001 Kohara, Jandiali Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.596/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2016-17) M/S Sharmanji Yarns Pvt. Ltd. Dcit-Circle-1 बनाम/ Village Lakhowal Road Aaykar Bhawan, Rishi Nagar Kohara, Jandiali Ludhiana – 141001 Vs. Ludhiana - 141112 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-6629-R (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Tej Mohan Singh (Advocate) – Ld. Ar Revenue By : Smt. Kusum Bansal (Cit)(Virtual) A/W Dr. Ranjit Kaur (Addl. Cit) – Ld. Drs सुनवाईकीतारीख/Date Of Hearing : 08-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 12/11/2025

For Appellant: Shri Tej Mohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT)(Virtual) a/w Dr
Section 144BSection 147Section 148Section 151A

…vs ITO (453 ITR 530) followed by same court in Gigantic Mercantile Pvt. Ltd. (165 Taxmann.com 646). Similar is stated to be the view of Hon’ble Delhi High Court in the case of Twylight Infrastructure Pvt. Ltd. (463 ITR 702) as well as in Ashok Kumar Makhija (466 ITR 283). 5. In concluding para of order passed by Ld. AO under Clause (d) of Sec.148A (as placed on Page Nos. 6 to 9 of the paper-book), it could clearly be seen that Ld. AO has mentioned as under: - “As such, it is a fit case for issuance of notice under section 148 to bring that escaped income and any other income which comes to the notice subsequent…

SHRI SATI HOSIERY PVT LTD,DELHI vs. ITO WARD-23(3), DELHI

In the result, appeal of assessee in ITA No

ITA 1804/DEL/2025[2014-15]Status: DisposedITAT Delhi27 Oct 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Dinesh Bansal, CAFor Respondent: Shri Sushil Kumar Kulheri, Sr. DR
Section 148Section 148ASection 151

…1(ii) r.w explanation to section 148A. 7. The issue of legality of reopening of assessment under the amended provisions of section 148, 148A ,149 and 151 has been answered by the Hon'ble Jurisdictional High Court of Delhi in the case of Ashok Makhija Vs. UOI 466 ITR 283. The relevant findings read as under: “Held, that as per section 151 of the Income-tax Act, 1961, and considering the fact that the reopening of the case was occurring 4 [A.Y 2014-15] Shri Sati Hosiery after a lapse of more than three years, the appropriate authority for issuance of the notice under sections 148 and 148A(b) of the Act should…

DALPAT BARAIYA,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(1), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby allowed

ITA 1692/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad03 Apr 2025AY 2016-17

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 147Section 148Section 148ASection 151Section 54B

…ay Developers (P.) Ltd. vs. ITO [2024] 159 taxmann.com 178 (Bombay) I.T.A No. 1692/Ahd/2024 A.Y. 2016-17 Page No 5 Dalpat Baraiya vs. ITO (ii) Agnello Oswin Dias vs. ACIT [2024] 161 taxmann.com 16 (Bombay) (iii) Ashok Kumar Makhija vs. Union of India [2024] 466 ITR 283 (Delhi) (iv) ACIT vs. Surya Ferrous Alloys (P.) Ltd. [2024] 169 taxmann.com 736 (Mumbai-Trib) (v) Davos International fund vs. ACIT(T)-(2)(1)(2) (vi) Keshri Rice Industries vs. DCIT [2025] 170 taxmann.com 425 (Raipur –Trib.) 6. Ld. CIT-DR could not contravent the above facts and admitted in the present case, approval for reopening was granted on…

Ashok Makhija v. UOI (466 ITR 283) — Cited in 4 Judgments | BharatTax