What is Asstt. CIT v. Hotel Blue Moon authority for?

Issuance of a notice under Section 143(2) within the prescribed period of limitation is mandatory for completing an assessment under Section 143(3) of the Income-tax Act. Section 292BB does not cure the failure to issue such a mandatory notice within the limitation period.

How many judgments cite Asstt. CIT v. Hotel Blue Moon?

84 judgments on BharatTax cite Asstt. CIT v. Hotel Blue Moon (188 Taxmann 113), spanning 2015 to 2026.

Which sections of the Income Tax Act does Asstt. CIT v. Hotel Blue Moon come up under?

It is most often cited in judgments turning on Section 143(2), Section 143(3), Section 148, Section 147, Section 153A, Section 69.

Asstt. CIT v. Hotel Blue Moon (188 Taxmann 113)

SITANSHU GUPTA,DEHRADUN vs. INCOME TAX OFFICER , DEHRADUN

In the result, this appeal is allowed

ITA 67/DDN/2026[2012-13]Status: DisposedITAT Dehradun15 Apr 2026AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Sanjay Awasthiआ.अ.सं/.I.T.A No.67/Ddn/2026 निर्धारणवर्ा/Assessment Year: 2012-13 Sitanshu Gupta, Income Tax Officer, बिधम 100/100, Block 2, Ward 2(4), Dehradun, Vs. Lunia Mohalla, Dehradun, Uttrakhand. Uttrakhand 248001. Pan No.Bdmps2841B अपीलधर्थी Appellant प्रत्यर्थी/Respondent Assessee By Shri Anil Kumar Jain, Advocate Revenue By Ms. Poonam Sharma, Cit Dr 06.04.2026 सुिवधईकीतधरीख/ Date Of Hearing: 15.04.2026 उद्घोर्णधकीतधरीख/Pronouncement On आदेश /O R D E R Per Sanjay Awasthi:

Section 143(2)Section 148Section 250Section 292B

…ITA No. 67/DDN/2026 SITANSHU GUPTA, DEHRADUN IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “DB” NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.67/DDN/2026 निर्धारणवर्ा/Assessment Year: 2012-13 SITANSHU GUPTA, INCOME TAX OFFICER, बिधम 100/100, Block 2, Ward 2(4), DEHRADUN, Vs. Lunia Mohalla, DEHRADUN, UTTRAKHAND. UTTRAKHAND 248001. PAN No.BDMPS2841B अपीलधर्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Anil Kumar Jain, Advocate Revenue by Ms. Poonam Sharma, CIT DR 06.04.2026 सुिवधईकीतधरीख/ Date of hearing: 15.04.2026 उद्घोर्णधकीतधरीख/Pr…

DCIT CIRCLE-3(1)91), BENGALURU vs. G CORP PRIVATE LIMITED, BANGALORE

In the result is filed by the learned assessing officer is allowed

ITA 2484/BANG/2025[2014-15]Status: DisposedITAT Bangalore01 Apr 2026AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: None

Section 143Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2014-15 M/s. G Corp Pvt. Ltd., The DCIT, 21/19, Craig Park Layout, Circle – 3(1)(1), Off M.G. Road, Vs. Bengaluru Bengaluru – 560 001. PAN: AABCG4084A APPELLANT RESPONDENT Assessee by : None : Shri Balusamy, JCIT Revenue by Date of Hearing : 19-02-2026 Date of Pronouncement : 01-04-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT i. This appeal has been filed by the Deputy Commissioner of Income Tax, Circle 3(1)(9), Bangalore (the learned Assess…

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…I.T.A. No.415/LKW/2023 Assessment Year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.415/LKW/2023 Assessment year:2014-15 Arun Kumar Maurya Vs. Addl. Commissioner of Income B-1/5, L-Park Mahanagar, Tax/ITO-2(1) Lucknow-226001. NFAC, New Delhi. PAN:ADZPM2830N (Appellant) (Respondent) Appellant by Shri Samrat Chandra, C.A. Respondent by Shri R. K. Agarwal, CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.415/LKW/2023 has been filed by the assessee for assessment year 2014-15 against impug…

ACIT-23(1), MUMBAI, MUMBAI vs. JAGRUTI KIRTI SHAH, MUMBAI

In the result, appeal filed by the Assessee is allowed

ITA 6125/MUM/2025[2016]Status: DisposedITAT Mumbai26 Feb 2026

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Gunjjan KakkadFor Respondent: Shri Nakul Agrawal

Section 143(2)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Jagruti Kirti Shah E-1601, Agarwal Residency, Nr. Jain temple, Shankar Lane, Kandivali (West), Mumbai - 400067 Maharashtra. [PAN: ABDPS9091F] …………. Appellant Vs Assistant Commissioner of Income Tax Circle 23(1), Mumbai Earnest House, Nariman Point …………. Respondent Mumbai – 400021. Maharashtra Assistant Commissioner of Income Tax Circle 23(1), Mumbai Earnest House, Nariman Point Mumbai – 400021. Maharashtra …………. Appellant Vs Jagruti Kirti Shah E-1601, Agarwal Residency, Nr. Jain…

JAGRUTI KIRTI SHAH,MUMBAI vs. ACIT, CIR-23(1), MUMBAI

In the result, appeal filed by the Assessee is allowed

ITA 5844/MUM/2025[2016-17]Status: DisposedITAT Mumbai26 Feb 2026AY 2016-17

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Gunjjan KakkadFor Respondent: Shri Nakul Agrawal

Section 143(2)Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Jagruti Kirti Shah E-1601, Agarwal Residency, Nr. Jain temple, Shankar Lane, Kandivali (West), Mumbai - 400067 Maharashtra. [PAN: ABDPS9091F] …………. Appellant Vs Assistant Commissioner of Income Tax Circle 23(1), Mumbai Earnest House, Nariman Point …………. Respondent Mumbai – 400021. Maharashtra Assistant Commissioner of Income Tax Circle 23(1), Mumbai Earnest House, Nariman Point Mumbai – 400021. Maharashtra …………. Appellant Vs Jagruti Kirti Shah E-1601, Agarwal Residency, Nr. Jain…

GOAL ORIENTED TRADE LINK PVT. LTD.,,KOLKATA vs. ITO, WARD 2(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2576/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 147Section 148Section 14ASection 158Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2576/Kol/2025 (Assessment Year 2013-2014) Goal Oriented Trade Link Pvt. Ltd., Room No. 310, Kamalalaya Centre, Dharamtala SO 156A, Lenin Sarani, Kolkata - 700013 [PAN: AACCG2660H] ……..…...……………....Appellant vs. Income-tax Officer, Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata – 700069 ……..…...…………….... Respondent Appearances by: Assessee represented by : S.K. Tulsiyan, Advocate & Lata Goyal, CA Department represented by : Sandip Sarkar, JCIT,…

BHARAT KANTILAL CHANGEDE,PUNE vs. ITO WARD 6(3), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1902/PUN/2025[2012-13]Status: HeardITAT Pune13 Jan 2026AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2012-13

For Appellant: Shri Suhas Bora, Sampada Ingale, CA and Riya Oswal, CAFor Respondent: Shri Basavaraj Hiremath, Addl.CIT

Section 133(6)Section 142(1)Section 143(2)Section 147Section 148Section 292BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2012-13 Bharat Kantilal Chengede ITO, Ward 6(3), Pune 4, Budhwar Peth, Bajirao Road, Vs. Near Vitthal Mandir, Pune – 411002 PAN: AAUPC5241M (Appellant) (Respondent) Assessee by : Shri Suhas Bora, Sampada Ingale, CA and Riya Oswal, CA Department by : Shri Basavaraj Hiremath, Addl.CIT Date of hearing : 08-01-2026 Date of pronouncement : -01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 03.07.2025 o…

SUNIL KUMAR GATTANI,JAIPUR vs. THE ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 2, JAIPUR

In the result ground no. 7

ITA 1142/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Alka Gautam, CIT

Section 115BSection 131Section 132Section 132(4)Section 143(3)Section 69Section 69A

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, \"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA No. 1142/JP/2025\nनिर्धारण वर्ष / Assessment Year : 2019-20\nSunil Kumar Gattani\n2126, Gattani Bhawan Gangori Vs.\nBazar 302001\nबनाम\nACIT,\nCentral Circle-02,\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACSPG2461K\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by : Sh.…

TIKA RAM EDUCATION SOCIETY,SONIPAT, HARYANA vs. DCIT/ACIT(E)(C-2), CHANDIGARH, CHANDIGARH

In the result, the appeal of the Assessee is allowed

ITA 1140/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1140/Chd/2024 "नधा"रण वष" / Assessment Year : 2015-16 Tika Ram Educational The Dcit/ Acit, बनाम Society, C-2, Crz Senior Secondary School, Chandigarh Vs. West Ram Nagar, Sonepat 131001 "थायी लेखा सं./Pan No. Aabtt1486A अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Dhruv Goel, Ca राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 12-8-2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 11.11.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 22.10.2204 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi For A.Y. 2015-16. 2. Grounds Of Appeal Are As Under:

For Appellant: Sh. Dhruv Goel, CAFor Respondent: Dr. Ranjit Kaur, Addl. Addl. CIT, Sr. DR

Section 10Section 12ASection 143(2)Section 144Section 148

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1140/CHD/2024 "नधा"रण वष" / Assessment Year : 2015-16 Tika Ram Educational The DCIT/ ACIT, बनाम Society, C-2, CRZ Senior Secondary School, Chandigarh Vs. West Ram Nagar, Sonepat 131001 "थायी लेखा सं./PAN NO. AABTT1486A अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee by : Sh. Dhruv Goel, CA राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. Addl. CIT, Sr. DR सुनवा…