Bank of India v. ACIT

170 Taxmann.com 422High Court2025#3995 most cited

What is Bank of India v. ACIT authority for?

A notice issued under section 148 for reassessment proceedings is invalid if it is based on the erroneous premise that a search under section 132 was conducted, when in fact no search was ever carried out.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Bank of India v ACIT · section 148 · defective notice · reassessment proceedings · section 132 · search · erroneous premise

Sections most often in play

Section 147Section 148Section 151ASection 144BSection 69ASection 234ASection 234BSection 234C

Issues it is cited on

extinguishment of rightssection 134faceless assessment schemeprotective assessmentsection 151asubstantive assessmentretracted statementdumb documentssection 132(4a)section 34section 46ainterest under section 234b

Judgments citing Bank of India v. ACIT

DCIT, Central Circle-8(1), Mumbai vs. The Estate Investment Company Pvt Ltd, Mumbai

ITA 3928/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |--------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment | Vs. | DCIT, CC-8(1), Mumbai Company Pvt. Ltd. | 4th Floor, 139, Seksaria | Chambers, Nagindas | Master Road, Fort | Mumbai - 400 001 | (Appellant) | PAN/GIR…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3228/MUM/2025[2015-16]Status: DisposedITAT Mumbai17 Oct 2025AY 2015-16
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |-----------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 (Appellant) PAN/GIR No.AAACE2566J (Respond…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

3012/Mum/2025

ITA 3227/MUM/2025[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No. A.Y 3012/Mum/2025 2014-15 3013/Mum/2025 2016-17 3228/Mum/2025 2015-16 3227/Mum/2025 2017-18 3225/Mum/2025 2019-20 3224/Mum/2025 2020-21 3223/Mum/2025 2021-22 3222/Mum/2025 2022-23 The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No.AAACE2566J (Appellant) .. (Respondent) ITA No. 3928/Mum/2025, 3087/Mum/2025, & 3936/Mum/2025 (Assessment Year :2015-16 to 2017-18) DCIT,…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

ITA 3225/MUM/2025[2019-20]Status: DisposedITAT Mumbai17 Oct 2025AY 2019-20
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |-------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Company Pvt. Ltd. Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 (Appellant) PAN/GIR No.AAACE2566J .. (Respo…

The Estate Investment Company Private Limited, Mumbai vs. DCIT Central Circle 8(1), Mumbai

3012/Mum/2025

ITA 3224/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Oct 2025AY 2020-21
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |--------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Company Pvt. Ltd. Vs. DCIT, CC-8(1), Mumbai 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 (Appellant) PAN/GIR No.AAACE2566J (Res…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3012/Mum/2025

ITA 3223/MUM/2025[2021-22]Status: DisposedITAT Mumbai17 Oct 2025AY 2021-22
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |---------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment | Vs. | DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 | PAN/GIR No.AAACE2566J | (Appell…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3012/Mum/2025

ITA 3222/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Oct 2025AY 2022-23
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |---|---| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment | Vs. | DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai - 400 001 PAN/GIR No.AAACE2566J (Appellant) .. (Respondent) ITA No. 3928/Mum/2025, 3087/M…

DCIT Central Circle-8(1), Mumbai vs. The Estate Investment Company Private Limited, Mumbai

3012/Mum/2025

ITA 3087/MUM/2025[2016-17]Status: DisposedITAT Mumbai17 Oct 2025AY 2016-17
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |----------------------|-----------| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Vs. DCIT, CC-8(1), Mumbai Company Pvt. Ltd. 4th Floor, 139, Seksaria Chambers, Nagindas Master Road, Fort Mumbai – 400 001 PAN/GIR No.AAACE2566J (Appellant) ..…

The Estate Investment Company Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

ITA 3012/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Oct 2025AY 2014-15
Section 132Section 132(4)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER | ITA No. | A.Y | |---|---| | 3012/Mum/2025 | 2014-15 | | 3013/Mum/2025 | 2016-17 | | 3228/Mum/2025 | 2015-16 | | 3227/Mum/2025 | 2017-18 | | 3225/Mum/2025 | 2019-20 | | 3224/Mum/2025 | 2020-21 | | 3223/Mum/2025 | 2021-22 | | 3222/Mum/2025 | 2022-23 | The Estate Investment Company Pvt. Ltd. | Vs. | DCIT, CC-8(1), Mumbai | 4th Floor, 139, Seksaria | Chambers, Nagindas | Master Road, Fort | Mumbai – 400 001 | (Appellant) | PAN/GIR No.AAACE2566J | .. (Respondent) | ITA No. 3928/M…