Dass Khanna v. ITO

460 ITR 546High Court2024#2924 most cited
41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also reported as

2023 SCC OnLine DEL 7286

Sections most often in play

Section 147Section 148Section 148ASection 151Section 149Section 144BSection 144Section 13A

Issues it is cited on

section 13asection 151(i)within four yearssection 151(ii)approval under section 151section 151(2)section 151(1)first proviso to section 147beyond four yearssection 148bsection 106order under section 148a(d)

Judgments citing Dass Khanna v. ITO

RAJENDRAKUMAR SHRISHRIMAL,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

ITA 3282/PUN/2025[2017-18]Status: DisposedITAT Pune12 Feb 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An 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.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151Section 250

…covered by the earlier decisions of this Court in Cadence Real Estates (P.) Ltd. v. ITO [W.P.(C) 482/2023, dated 24-04-2025]; Twylight Infrastructure (P.) Ltd. (supra) as well as the decision in the case of Ganesh Dass Khanna v. ITO [2023] 156 taxmann.com 417/460 ITR 546 (Delhi)/2023:DHC:8187-DB. 16. In Twylight Infrastructure (P.) Ltd. (supra), this Court had held as under: "12. Clearly, the revenue advanced the argument of interlinkage between limitation and the ascertainment of the specified authority due to the plain language of the amended Section 151 of the Act. Section 151,when read alongside the first pro…

MUKUNDA PANDIT CHAUGULE,PANDHURLI vs. INCOME TAX OFFICER, NASHIK

In the result, appeal of the assessee is allowed

ITA 3194/PUN/2025[2017-18]Status: DisposedITAT Pune11 Feb 2026AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3194/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Mukunda Pandit Chaugule, V The Income Tax Officer, 471A, Shimpi Lane, Pandurli S Nashik. B.O., Pandhurli, Nashik – 422502 Pan: Atepc5427G Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket Joshi (Virtual) Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 10/02/2026 Date Of Pronouncement 11/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An 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.2017-18 Dated 26.09.2025 Emanating From The Assessment Order Passed Under Section 147R.W.S 144 Read With Section 144B Of The I.T.Act, 1961 Dated 20.04.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 147rSection 148Section 151Section 151ASection 153CSection 250Section 69A

…covered by the earlier decisions of this Court in Cadence Real Estates (P.) Ltd. v. ITO [W.P.(C) 482/2023, dated 24-04-2025]; Twylight Infrastructure (P.) Ltd. (supra) as well as the decision in the case of Ganesh Dass Khanna v. ITO [2023] 156 taxmann.com 417/460 ITR 546 (Delhi)/2023:DHC:8187-DB. 16. In Twylight Infrastructure (P.) Ltd. (supra), this Court had held as under: "12. Clearly, the revenue advanced the argument of interlinkage between limitation and the ascertainment of the specified authority due to the plain language of the amended Section 151 of the Act. Section 151,when read alongside the first pr…

KRISHNA,DELHI vs. ITO WARD 36(1), DELHI

Appeal is allowed in above terms

ITA 166/DEL/2026[2017-18]Status: DisposedITAT Delhi10 Feb 2026AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 166/Del/2026 : Asstt. Year: 2017-18 Mrs. Krishna, Vs Income Tax Officer, G-2/57, Sector-11, Rohini, Ward-36(1), New Delhi-110085 New Delhi-110001 (Appellant) (Respondent) Pan No. Aijpd1120H Assessee By: Sh. Manish Kumar, Ca & Sh. Gaurav Bhujel, Ar Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 10.02.2026 Date Of Pronouncement: 10.02.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082534866(1) Dated 12.11.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Manish Kumar, CA &For Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 148Section 148ASection 149(1)Section 151

…as under: “10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

SAHIL GARG,DELHI vs. ITO WARD-43(6), DELHI

Appeal is allowed

ITA 76/DEL/2026[2017-2018]Status: DisposedITAT Delhi09 Feb 2026AY 2017-2018

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Sh. Sahil Garg, Income Tax Officer, G-930, Dsiidc Industrial Ward-43(3), Area, Narela, Delhi New Delhi Pan: Awxpg9338G (Appellant) (Respondent) Assessee By Sh. Sandeep Goel, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…as under: "10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

INDERJYOT SINGH,NEW DELHI vs. ITO WARD 44(1), DELHI

Appeal is allowed in above terms

ITA 8758/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 8758/Del/2025 : Asstt. Year: 2017-18 Inderjyot Singh, Vs Income Tax Officer, 6/2, Dlf Indl. Area, Moti Nagar, Ward-44(1), New Delhi-110015 New Delhi-110002 (Appellant) (Respondent) Pan No. Abyps9796E Assessee By: Sh. Rajesh Dureja, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 22.01.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, New Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1082168393(1) Dated 30.10.2025, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rajesh Dureja, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 148Section 148ASection 149(1)Section 151

…as under: “10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

ROHIT GOEL,DELHI vs. DCIT, CC-20, DELHI

Appeal is allowed in above terms

ITA 8320/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Jan 2026AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 8320/Del/2025 : Asstt. Year: 2017-18 Rohit Goel, Vs Dcit, The Tax Chambers, Central Circle-20, Advocates & Legal Advisors, New Delhi-110055 C-177, Defence Colony, Lgf, New Delhi-110024 (Appellant) (Respondent) Pan No. Amvpg5611Q Assessee By: Ms. Swati Talwar, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 20.01.2026 Date Of Pronouncement: 20.01.2026 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073465261(1) Dated 19.02.2025, In Proceedings U/S 147 R.W.S. 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Ms. Swati Talwar, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 148Section 148ASection 149(1)Section 151

…as under: “10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

AJAY NAGPAL ,DELHI vs. ITO, WARD-48(1), DELHI

Appeal is allowed in above terms

ITA 8145/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Jan 2026AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 8145/Del/2025 : Asstt. Year: 2018-19 Ajay Nagpal, Vs Income Tax Officer, 15/10, East Patel Nagar, Ward-48(1), New Delhi-110008 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabpn9871D Assessee By: Sh. Pranav Yadav, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 20.01.2026 Date Of Pronouncement: 20.01.2026 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081608419(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Pranav Yadav, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 147Section 148Section 148ASection 149(1)Section 151

…as under: “10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

LNG AMAETHON LLP,DELHI vs. ITO WARD 14(1), DELHI

ITA 5302/DEL/2025[2016-17]Status: DisposedITAT Delhi14 Jan 2026AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

For Appellant: Sh. Akash Ojha, AdvFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 147Section 148Section 148ASection 149(1)Section 151

…as under: "10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority…

M/S PADMA POLYCHEM PVT. LTD.,DELHI vs. NFAC, ASSESSMENT UNIT ITD, DELHI

Appeal is allowed in above terms

ITA 5301/DEL/2025[2014-15]Status: DisposedITAT Delhi14 Jan 2026AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 5301/Del/2025 : Asstt. Year : 2014-15 M/S Padma Polychem Pvt. Ltd., Vs Cit(A)/Nfac, 528/1, Karkari Road, Vishwash Delhi Nagar, Delhi-110032 (Appellant) (Respondent) Pan No. Aafcp4479A Assessee By : Sh. Rakesh Kumar, Adv. & Sh. Akshay Gupta, Ar Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 14.01.2026 Date Of Pronouncement: 14.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2014-15, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1077228877(1) Dated 19.06.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Rakesh Kumar, Adv. &For Respondent: Ms. Ankush Kalra, Sr. DR
Section 147Section 148Section 148ASection 149(1)Section 151

…as under: “10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

PUNYA STHALI TIRTH TRUST,UTTAR PRADESH vs. ITO WARD (EXEMPTION) WARD 2(4), DELHI

Appeal is allowed

ITA 5713/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Punya Sthali Tirth Trust, Vs. Income Tax Officer, Gang Nahar Road, Ward (Exemption) - 2(4), Muradnagar, Delhi Uttar Pradesh Pan: Aabtp8479P (Appellant) (Respondent)

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…as under: "10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 6 | P a g e 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specifie…

TOYOTA BOSHOKU CORPORATION,JAPAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) INTERNATIONAL TAXATION NEW DELHI, NEW DELHI

In the result, both the appeals of the Assessee are allowed

ITA 2463/DEL/2024[2017-2018]Status: DisposedITAT Delhi24 Dec 2025AY 2017-2018

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Kashish Gupta, CA
Section 143(3)Section 144C(5)Section 148Section 148ASection 151

…s Khanna v. ITO, [2023] 156 taxmann.com 417/[2024] 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, [2023] 156 taxmann.com 417/[2024] 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority are "intertwined". For convenience, the relevant part of the judgment is extracted hereafter (page 567 of 460 ITR): ITA Nos. 2462 & 2463/Del/2024 Toyota Boshoku Corporation "24. On b…

TOYOTA BOSHOKU CORPORATION,JAPAN vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1) INTERNATIONAL TAXATION NEW DELHI, NEW DELHI

In the result, both the appeals of the Assessee are allowed

ITA 2462/DEL/2024[2016-2017]Status: DisposedITAT Delhi24 Dec 2025AY 2016-2017

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Kashish Gupta, CA
Section 143(3)Section 144C(5)Section 148Section 148ASection 151

…s Khanna v. ITO, [2023] 156 taxmann.com 417/[2024] 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, [2023] 156 taxmann.com 417/[2024] 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority are "intertwined". For convenience, the relevant part of the judgment is extracted hereafter (page 567 of 460 ITR): ITA Nos. 2462 & 2463/Del/2024 Toyota Boshoku Corporation "24. On b…

BRIJ BHUSHAN KALIA,UP vs. ITO, WARD-61(1), DELHI

Appeal is allowed in above terms

ITA 7624/DEL/2025[2017-18]Status: DisposedITAT Delhi23 Dec 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 7624/Del/2025 : Asstt. Year: 2017-18 Brij Bhushan Kalia, Vs Income Tax Officer, C/O Chaurasia & Associates, Ward-61(1), C-2302, Ats Advantage, New Delhi-110002 Indirapuram, Ghaziabad-201014 (Appellant) (Respondent) Pan No. Aaepk9068Q Assessee By: Sh. Venketesh Chaurasia, Adv. Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1081596042(1) Dated 09.10.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Venketesh Chaurasia, AdvFor Respondent: Sh. Amit Shukla, Sr. DR
Section 13ASection 147Section 148Section 148ASection 29A

…as under: “10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

ASB DESIGNS LLP,NEW DELHI vs. CENTRAL CIRCLE 26, DELHI

Appeal is allowed in above terms

ITA 6691/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 6691/Del/2025 : Asstt. Year: 2018-19 Asb Designs Llp, Vs Dcit, B-223, Naraina Industrial Area, Central Circle-26, New Delhi-110028 New Delhi-110001 (Appellant) (Respondent) Pan No. Abdfa1476G Assessee By: Sh. Sandeep Vijh, Ar Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Cit(A)-29, New Delhi’S Order Dated 22.08.2025, In Case No. Cit(A), Delhi-29/10559/2017-18, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Sandeep Vijh, ARFor Respondent: Sh. Amit Shukla, Sr. DR
Section 13ASection 147Section 148Section 148ASection 29A

…as under: “10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, DELHI vs. PANKAJ GOEL, DELHI

ITA 4159/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Dy. Commissioner Of Vs. Sh. Pankaj Goel, Income Tax, 662/3A, Ghati Road, Central Circle-3, Anand Paravt, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) With C.O. No.236/Del/2025 [Arising Out Of Ita No.4159/Del/2025] Assessment Year: 2017-18 Sh. Pankaj Goel, Vs. Dy. Commissioner Of Income 662/3A, Ghati Road, Tax, Anand Paravt, Central Circle-3, Central Delhi, Delhi New Delhi Pan: Aswpg8949E (Appellant) (Respondent) Assessee By Ms. Mansi Jain, Adv. Sh. Siddharth Bajaj, Adv. Department By Sh. Siddharth Bhim Singh Meena, Cit(Dr) Date Of Hearing 08.12.2025 Date Of Pronouncement 17.12.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.4159/Del/2025 Along With Assessee’S Cross Objection C.O. No. 236/Del/2025 For Assessment & C.O. No.236/Del/2025

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…as under: "10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

SATENDRA PAL SINGH,NEW DELHI vs. ITO, WARD 36(1), DELHI, DELHI

Appeal is allowed

ITA 6627/DEL/2025[2016-17]Status: DisposedITAT Delhi26 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17 Sh. Satendra Pal Singh, Vs. Income Tax Officer, 155, Village-Dhaka, Ward-36(1), New Delhi Delhi Pan: Autps1163K (Appellant) (Respondent) Assessee By Sh. Satyajeet Goel, Adv. Department By Sh. Manoj Kumar, Sr. Dr

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…as under: "10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

RAKESH ,COPERNICUS MARG vs. ITO WARD 43, DELHI , DELHI

Appeal is allowed

ITA 6481/DEL/2025[2018-19]Status: DisposedITAT Delhi25 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godaraassessment Year: 2018-19 Vs. Income Tax Officer, Sh. Rakesh, D-65, Pinces Park, Ward-43, Copernicus Marg, Delhi Delhi Pan: Bwppr4036R (Appellant) (Respondent) Assessee By Sh. Shikhar Garg, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…as under: "10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

SATHI BHAI SATHYAVRITHAN,DELHI vs. INCOME TAX OFFICER WARD 68(1), CIVIC CENTRE,NEW DELHI 110002, DELHI

Appeal is allowed

ITA 6274/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Sathi Bhai Sathyavrithan, Rz 31-32, Roshan Mandi Ward-68(1), Surya Kiran Hospital, New Delhi Najafgarh, New Delhi Pan: Ayqps2816L (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…as under: "10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

NEELAM JAIN,DELHI vs. INCOME TAX OFFICER WARD 36(1) CIVIC CENTRE,NEW DELHI 110002, DELHI

Appeal is allowed

ITA 6261/DEL/2025[2017-18]Status: DisposedITAT Delhi24 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi Pan: Ajppj0908E (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…as under: "10. As indicated above, the specified authority changes depending on the time limit prescribed in section 151 of the Act. It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.] and the instant matters. 11. It may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB.], we had recorded the stand of the Revenue that the issue concerning limitation and the specified authority a…

RAJBIR SINGH,GURGAON vs. ACIT, CENTRAL CIRCLE-19, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 3104/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Nov 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Rajbir Singh Vs. Acit 1625A, The Magnolia, Dlf Central Circle-19, City, Phase-V, Gurgaon, Khandewalan, Haryana New Delhi Pan: Aaups2176H Appellant Respondent Assessee By Sh. Amarjeet Singh, Ca Revenue By Sh. Om Prakash, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 14/11/2025 Order

Section 13ASection 148Section 148ASection 151Section 29A

…der: “10 . As indicated above , the specified authority changes depending on the time limit prescribed in section 151 o f the A ct . It is on this account that there is a linkage between ruling rendered in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO, (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB .] and the instant matters. 11. I t may also be noted that in Ganesh Dass Khanna [Ganesh Dass Khanna v. ITO , (2024) 460 ITR 546 (Delhi); 2023 SCC OnLine Del 7286; 2023 : DHC : 8187-DB .], we had recorded the s tand of the Revenue that the issue concerning limitation and the specified author…

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