Bagaria Properties and Investment Private Limited & Anr. v. Union of India & Ors.

Q: How many judgments cite Bagaria Properties and Investment Private Limited & Anr. v. Union of India & Ors.?

11 judgments on BharatTax cite Bagaria Properties and Investment Private Limited & Anr. v. Union of India & Ors. (134 Taxmann.com 196), spanning 2024 to 2025.

Q: Which sections of the Income Tax Act does Bagaria Properties and Investment Private Limited & Anr. v. Union of India & Ors. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 148A, Section 143(3), Section 68, Section 119.

134 Taxmann.com 196High Court2022#9369 most cited

What is Bagaria Properties and Investment Private Limited & Anr. v. Union of India & Ors. authority for?

A notice issued after March 31, 2021, for reassessment proceedings initiated under Section 148A of the Income Tax Act must be treated as having been issued on the date it was uploaded for communication. This is in line with the Supreme Court's decision in Union of India vs. Ashish Agarwal.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

Bagaria Properties · Section 148A · Section 148 notice issuance date · reassessment proceedings · uploaded for communication · Manoj Jain · Union of India v. Ashish Agarwal · Supreme Court

Sections most often in play

Section 147 Section 148 Section 148A Section 143(3)Section 68 Section 119 Section 131 Section 133

Issues it is cited on

section 148a final assessment order notice under section 148 section 149 section 144c(13)chief commissioner section 133 section 131 section 148 section 263 unexplained cash credit section 147

Judgments citing Bagaria Properties and Investment Private Limited & Anr. v. Union of India & Ors.

Gitika Rani Majumder, Kolkata vs. ITO, Ward 49(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2156/KOL/2025[2016-2017]Status: DisposedITAT Kolkata19 Dec 2025AY 2016-2017

Bench: us that notice issued u/s 148 of the Act dated 31.03.2021 is barred by limitation as the same was served upon the assessee on 01.04.2021. The Ld. AR placed before the Bench, a copy of ITBA portal which showed that it was served on 01.04.2025 at 4.02 (Accountant Member)

Section 144BSection 147Section 148Section 148ASection 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER I.T.A. No.2156/Kol/2025 (Assessment Year 2016-17) Gitika Rani Majumder, C/o Pawan Kumar Agarwal (Jr.), P-912, Lake Town, Block A Kolkata - 700089 [PAN: AKGPM1398D]..……..…...……………....Appellant vs. Income Tax Officer Ward 49(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex DS-IV, Kolkata - 700067................................ Respondent Appearances by: Assessee represented by : Abhishek Bansal, AR Department represented by : Mrinmoy Basak, Sr. DR Date of concluding the hearing : 15.12.2025 Dat…

Urmila Garg, Howrah vs. ITO, Ward 47(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1734/KOL/2025[2013-2014]Status: DisposedITAT Kolkata10 Dec 2025AY 2013-2014

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2013-14 Urmila Garg…………………………..………………….……….……….……Appellant Flat No.402, 138 Block-A, 4Th Floor, Gt Road, Howrah - 711102.. [Pan: Adapg1577B] Vs. Ito, Ward-47(1), Kolkata..…………...…………………….....……...…..…..Respondent Appearances By: Shri Miraj D Shah, Ar, Appeared On Behalf Of The Appellant. Shri S. B. Chakraborthy, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 03, 2025 Date Of Pronouncing The Order : December 10, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 06.06.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2013-14 Urmila Garg…………………………..………………….……….……….……Appellant Flat No.402, 138 Block-A, 4th Floor, GT Road, Howrah - 711102.. [PAN: ADAPG1577B] vs. ITO, Ward-47(1), Kolkata..…………...…………………….....……...…..…..Respondent Appearances by: Shri Miraj D Shah, AR, appeared on behalf of the appellant. Shri S. B. Chakraborthy, Addl. CIT, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 03…

Manorama Patwa, Howrah vs. I.T.O., Ward - 47(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 493/KOL/2025[2015-2016]Status: DisposedITAT Kolkata24 Oct 2025AY 2015-2016

Bench: Shri Pradip Kumar Choubeyshri Rakesh Mishra & Assessment Year: 2015-16 Manorama Patwa…..………….……………………….……….……….……Appellant Shree Shyam Garden – 5Gh, 12, Haradutta Ray Chamaria Road, Howrah-711101.. [Pan: Aunpp4730F] Vs. Ito, Ward-47(1), Kolkata….……………………………….....……...…..…..Respondent Appearances By: Shri A. Kochar, Ar, Appeared On Behalf Of The Appellant. Shri Arun Kr. Meena, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 21, 2025 Date Of Pronouncing The Order : October 24, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.02.2025 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 144Section 148Section 148ASection 250Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Pradip Kumar Choubey, Judicial Member Shri Rakesh Mishra, Accountant Member and Assessment Year: 2015-16 Manorama Patwa…..………….……………………….……….……….……Appellant Shree Shyam Garden – 5GH, 12, Haradutta Ray Chamaria Road, Howrah-711101.. [PAN: AUNPP4730F] vs. ITO, Ward-47(1), Kolkata….……………………………….....……...…..…..Respondent Appearances by: Shri A. Kochar, AR, appeared on behalf of the appellant. Shri Arun Kr. Meena, Addl. CIT-Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : October 21…

Praveen Kumar Patwa HUF, Howrah vs. ITO, Ward-47(2), Kolkata

In the result, the appeal filed by the assessee is allowed on this issue

ITA 1333/KOL/2025[2015-16]Status: DisposedITAT Kolkata04 Sept 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1333/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2015-2016) Praveen Kumar Patwa Huf Vs Ito Ward-47 (2), Kolkata 12, Haradutta Ray Chamaria Rd Howrah, West Bengal-711101 Pan No. :Aajhp 7673 K (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By Shri Anil Kochar, Advocate रधजस्व की ओर से /Revenue By : Shri S.B.Chakraborthy, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 01/09/2025 घोषणा की तारीख/Date Of Pronouncement : 04/09/2025 आदेश / O R D E R Per Pradip Kumar Choubey, Jm : The Assessee Has Filed The Instant Appeal Against The Order Dated 23.05.2025, Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2015-2016. 2. The Sole Issue Involved In The Present Appeal Of The Assessee Is With Regard To Issuance Of Invalid Notice U/S.148 Of The Act Without Adhering To The New Inserted Provisions Of Section 148 R.W.S.148A Of The Act. 3. Ld. Ar Before Us Submitted That In This Case The Ao Has Framed The Assessment U/S.147 R.W.S.144 Of The Act Assessing The Total Income Of The Assessee At Rs.59,77,593/- Thereby Making Addition U/S.68 Of The Act At Rs.36,09,222/- & Addition Made U/S.69C Of The Act At Rs.1,80,461/-. In Appeal, The Ld.Cit(A) Dismissed The Appeal Of The Assessee. It Has Also Been Submitted By The Ld.Ar That Both The Authorities Below Have Erred In Not Considering The Fact That The Notice Issued U/S.148 Of The Act Is Invalid & Bad In Law As The Notice In This Case Has Been Issued On 01.04.2021

For Respondent: Shri S.B.Chakraborthy, Sr. DR

Section 147Section 148Section 148ASection 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1333/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2015-2016) Praveen Kumar Patwa HUF Vs ITO Ward-47 (2), Kolkata 12, Haradutta Ray Chamaria Rd Howrah, West Bengal-711101 PAN No. :AAJHP 7673 K (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by Shri Anil Kochar, Advocate रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 01/09/2025 घोषणा की तारीख/Date of Pronouncement : 04/0…

Umang Webtech Pvt. Ltd., Kolkata vs. I.T.O., Ward - 1(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1311/KOL/2024[2010-2011]Status: DisposedITAT Kolkata25 Aug 2025AY 2010-2011

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 142(1)Section 143(2)Section 147Section 148Section 271(1)

…आयकर अपीलीय अधिकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA श्री राजेश कुमार, लेखा सटस्य एवं श्री प्रदीप कुमार चौबे, न्याययक सदस्य के समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 1311/Kol/2024 Assessment Year: 2010-11 Umang Webtech Pvt. Ltd. Vs. ITO, Ward- 1(3), Kolkata (PAN: AAACU 9656 P) ) अपीलार्थी ( Respondent / प्रत्यर्थी Appellant / Date of Hearing / सुनवाई 30.07.2025 की यिथर्थ Date of Pronouncement/ 25.08.2025 आदेश उद्घोषणा की यिथर्थ For the assessee / Shri Amit Agarwal, AR यनर्ााररिी की ओर से For t…

Principal Commissioner of Income Tax 5 Kolkata vs. Mamta Choraria

ITAT/276/2024HC Calcutta05 Aug 2025

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Chaitali Chatterjee (Das) Date : 5Th August, 2025

Section 147Section 148Section 148ASection 260ASection 68

…O-5 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INICOME TAX] ORIGINAL SIDE ITAT/276/2024 IA NO: GA/1/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS MAMTA CHORARIA BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 5th August, 2025 Mr. Prithu Dudhoria, Adv. …for appellant Mr. Bhaskar Sengupta, Adv. …for respondent The Court : This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the Order dated May 01, 2024 passed by the I…

ITO, Kolkata vs. Sujata Kayan, Kolkata

In the result, all the appeals filed by the revenue are dismissed

ITA 2383/KOL/2024[2013-14]Status: DisposedITAT Kolkata24 Jul 2025AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 148Section 148ASection 149

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 2381 to 2383/Kol/2024 Assessment Years: 2015-16, 2016-17 & 2013-14 ITO, Ward-36(1), Kolkata Vs. Sujata Kayan (PAN: AKSPK 3598 D) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 16.07.2025 क" "त"थ Date of Pronouncement/ 24.07.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri Sunil Surana, FCA "नधा"रती क" ओर से For the reve…

ITO, Kolkata vs. Sujata Kayan, Kolkata

In the result, all the appeals filed by the revenue are dismissed

ITA 2382/KOL/2024[2016-17]Status: DisposedITAT Kolkata24 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 148Section 148ASection 149

ITO, Kolkata vs. Sujata Kayan, Kolkata

In the result, all the appeals filed by the revenue are dismissed

ITA 2381/KOL/2024[2015-16]Status: DisposedITAT Kolkata24 Jul 2025AY 2015-16

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 148Section 148ASection 149

M/S. Rkr Graphite Private Limited, Kolkata vs. ITO Ward 12(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 64/KOL/2025[2014-15]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-15

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 148Section 148ASection 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “डी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 64/Kol/2025 Assessment Year: 2014-15 M/s RKR Graphite Pvt. Ltd. Vs. ITO, Ward- 12(1), Kolkata (PAN: AADCR 3035 J) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 22.05.2025 क" "त"थ Date of Pronouncement/ 30.06.2025 आदेश उ"घोषणा क" "त"थ For the assessee / Shri S. M Surana, Advocate "नधा"रती क" ओर से Shri Sunil Surana, CA…

Ranicherra Tea Co. Ltd., Kolkata vs. ITO, Ward-4(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 609/KOL/2023[2017-18]Status: DisposedITAT Kolkata26 Feb 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2017-18 Ranicherra Tea Co. Ltd. Ito, Ward-4(4), Kolkata. C/O, P. K. Himatsinghka & Co. 41, B. B. Ganguly Vs. Street, Central Plaza, 2Nd Floor, Kolkata-700012. (Pan: (Appellant) (Respondent)

For Appellant: Shri P. K. Himatsinghka, ARFor Respondent: Shri Ankur Goyal, JCIT, Sr. DR

Section 143(2)Section 147Section 148Section 148ASection 151Section 153CSection 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2017-18 Ranicherra Tea Co. Ltd. ITO, Ward-4(4), Kolkata. C/o, P. K. Himatsinghka & Co. 41, B. B. Ganguly Vs. Street, Central Plaza, 2nd Floor, Kolkata-700012. (PAN: (Appellant) (Respondent) Present for: Appellant by : Shri P. K. Himatsinghka, AR Respondent by : Shri Ankur Goyal, JCIT, Sr. DR. Date of conclusion of Hearing : 22.02.2024 Date of Pronouncement : 26.02.2024 O R D E R Per Sonjoy Sarma, Judicial Member: This appeal has been preferred by the asses…