Core Logistic Company v. Assistant Commissioner of Income-tax

175 Taxmann.com 453High Court2025#4462 most cited

What is Core Logistic Company v. Assistant Commissioner of Income-tax authority for?

The Principal Commissioner or Commissioner is the specified authority for issuing a notice under Section 148 within three years when the amount involved exceeds fifty lakhs, as per Section 151(i) and Section 149(1). An order under Section 148A(d) requires approval from such a specified authority.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Core Logistic Company v. ACIT · Section 148 · Section 149 · Section 151 · Section 148A · specified authority · sanctioning authority · Principal Commissioner · order under section 148A(d) · notice u/s 148

Issues it is cited on

Judgments citing Core Logistic Company v. Assistant Commissioner of Income-tax

Amit Suresh Agrawal, Satara vs. ITO Ward-2, Satara

In the result, appeal of the assessee is partly allowed

ITA 2225/PUN/2025[2016-17]Status: DisposedITAT Pune30 Oct 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.2225/Pun/2025 निर्धारण वषा / Assessment Year: 2016-17 Amit Suresh Agrawal, V The Income Tax Officer, Amit Trading Co, Plot No.35, S Ward-2, Satara. Satara – 415002. Maharashtra. Pan: Abgpa2925D Appellant/ Assessee Respondent / Revenue Assessee By Shri Suhas Kulkarni – Advocate Revenue By Shri Eknath Abhang – Add.Cit(Dr) Date Of Hearing 30/10/2025 Date Of Pronouncement 30/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2016-17 Dated 02.04.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 Dated 10.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 149(1)(b)Section 151Section 151ASection 153ASection 153CSection 250Section 271(1)(c)Section 68

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.2225/PUN/2025 निर्धारण वषा / Assessment Year: 2016-17 Amit Suresh Agrawal, V The Income Tax Officer, Amit Trading Co, Plot No.35, s Ward-2, Satara. Satara – 415002. Maharashtra. PAN: ABGPA2925D Appellant/ Assessee Respondent / Revenue Assessee by Shri Suhas Kulkarni – Advocate Revenue by Shri Eknath Abhang – Add.CIT(DR) Date of hearing 30/10/2025 Date of pronouncement 30/10/2025 आदेश/ ORDER PER D…

Atul Bhanudas Shinde, Pune vs. Income Tax Officer, Ward 14(5), Pune

In the result, appeal of the assessee is partly allowed

ITA 970/PUN/2025[2017-18]Status: DisposedITAT Pune26 Aug 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.970/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Atul Bhanudas Shinde, V The Income Tax Officer, Shetphal Haveli, Dhenu Nagar, S Ward-14(5), Pune. Bawada S.O, Shetphal Haveli, Pune – 413103. Maharashtra. Pan: Ectps5299N Appellant/ Assessee Respondent / Revenue Assessee By Shri Sarang Gudhate –Ar Revenue By Shri Ajay D. Kulkarni – Addl.Cit(Dr) Date Of Hearing 04/08/2025 Date Of Pronouncement 26/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee In Form No.36 Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 14.02.2025 Emanating From Assessment Order Under Section 147 R.W.S 144 R.W.S 144B Of The Act, For A.Y.2017-18 Dated 20.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 147Section 148Section 148ASection 151Section 151ASection 250Section 68

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA No.970/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Atul Bhanudas Shinde, V The Income Tax Officer, Shetphal Haveli, Dhenu Nagar, s Ward-14(5), Pune. Bawada S.O, Shetphal Haveli, Pune – 413103. Maharashtra. PAN: ECTPS5299N Appellant/ Assessee Respondent / Revenue Assessee by Shri Sarang Gudhate –AR Revenue by Shri Ajay D. Kulkarni – Addl.CIT(DR) Date of hearing 04/08/2025 Date of pronouncement 2…

Zuber Khan Iqbal Khal Pathan, Dhule vs. ITO Ward 1, Dhule

In the result, appeal of the assessee in ITA No

ITA 757/PUN/2025[2016-17]Status: DisposedITAT Pune26 Aug 2025AY 2016-17

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.756 & 757/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2016-17 Zuber Khan Iqbalkhan Pathan, V The Income Tax Officer, Karim Bidi Compound, Wadjai S Ward-1, Dhule. Road, Dhule – 424001. Maharashtra. Pan: Abrpi3068E Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishore Phadke –Ar Revenue By Shri Ajay D. Kulkarni –Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 26/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 & A.Y.2016-17 Both Dated 29.04.2024 Emanating From Separate Assessment Orders Under Section 147 Of The Act, For A.Y.2017-18 & A.Y.2016-17 Respectively; Both Dated 19.05.2023. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 147Section 148Section 148ASection 151Section 151ASection 250Section 44ASection 69A

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.756 & 757/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2016-17 Zuber Khan Iqbalkhan Pathan, V The Income Tax Officer, Karim Bidi Compound, Wadjai s Ward-1, Dhule. Road, Dhule – 424001. Maharashtra. PAN: ABRPI3068E Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishore Phadke –AR Revenue by Shri Ajay D. Kulkarni –DR Date of hearing 07/08/2025 Date of pronouncement 26/08/2025 आदे…

Zuber Khan Iqbal Khan Pathan, Dhule vs. ITO, Ward 1, Dhule

In the result, appeal of the assessee in ITA No

ITA 756/PUN/2025[2017-18]Status: DisposedITAT Pune26 Aug 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita Nos.756 & 757/Pun/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2016-17 Zuber Khan Iqbalkhan Pathan, V The Income Tax Officer, Karim Bidi Compound, Wadjai S Ward-1, Dhule. Road, Dhule – 424001. Maharashtra. Pan: Abrpi3068E Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishore Phadke –Ar Revenue By Shri Ajay D. Kulkarni –Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 26/08/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 & A.Y.2016-17 Both Dated 29.04.2024 Emanating From Separate Assessment Orders Under Section 147 Of The Act, For A.Y.2017-18 & A.Y.2016-17 Respectively; Both Dated 19.05.2023. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 147Section 148Section 148ASection 151Section 151ASection 250Section 44ASection 69A

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं. / ITA Nos.756 & 757/PUN/2025 निर्धारण वषा / Assessment Years: 2017-18 & 2016-17 Zuber Khan Iqbalkhan Pathan, V The Income Tax Officer, Karim Bidi Compound, Wadjai s Ward-1, Dhule. Road, Dhule – 424001. Maharashtra. PAN: ABRPI3068E Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishore Phadke –AR Revenue by Shri Ajay D. Kulkarni –DR Date of hearing 07/08/2025 Date of pronouncement 26/08/2025 आदे…