Which sections of the Income Tax Act does Deepak Steel and Power Ltd. v. Central Board of Direct Taxes come up under?

It is most often cited in judgments turning on Section 148, Section 147, Section 69A, Section 148A, Section 149, Section 144B.

Deepak Steel and Power Ltd. v. Central Board of Direct Taxes

Q: How many judgments cite Deepak Steel and Power Ltd. v. Central Board of Direct Taxes?

70 judgments on BharatTax cite Deepak Steel and Power Ltd. v. Central Board of Direct Taxes (174 Taxmann.com 144), spanning 2024 to 2026.

174 Taxmann.com 144Supreme Court of India2025#1630 most cited

What is Deepak Steel and Power Ltd. v. Central Board of Direct Taxes authority for?

Reassessment notices issued after April 1, 2021, for Assessment Year 2015-16 are time-barred. The relaxation provided by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, does not extend the period of limitation for such notices.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Deepak Steel and Power Ltd. v. CBDT · section 148 notice · section 149 limitation · reassessment time-barred · AY 2015-16 · TOLA Act 2020 relaxation · reassessment notices after 01.04.2021 · new reassessment regime · old regime notices · section 148A

Also reported as

476 ITR 369305 Taxmann 169

Sections most often in play

Section 148 Section 147 Section 69A Section 148A Section 149 Section 144B Section 115BBE Section 148A(b)

Issues it is cited on

section 3(1)section 149(1)(a)section 149(1)(b)section 148(d)section 149(1)section 148 notice section 148a(b)order under section 148a(d)section 256 section 148a section 149 section 148a(d)

Judgments citing Deepak Steel and Power Ltd. v. Central Board of Direct Taxes

VARUN ENTERPRISES,NERUL vs. ACIT, CIRCLE 27(3), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee stands party allowed

ITA 6921/MUM/2025[2015-16]Status: DisposedITAT Mumbai01 Apr 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Prusethvarun Enterprises Vs. Acit, Circle – 27(3), Shop No. 7, F-2 Type Mumbai Building Sector No. 3, Nerul, 3Rd Floor, Tower No. 6, Navi Mumbai - 400706 Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai - 400703 Pan/Gir No. Aakfv3878R (Applicant) (Respondent) Assessee By Shri Subodh Ratnaparkhi Revenue By Shri Akhtar Hussain Ansari, Sr. Dr. Date Of Hearing 24.02.2026 Date Of Pronouncement 01.04.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 19.08.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2015-16. The Following Grounds Are Reproduced Below: “1. The Hon Cit(A) Erred In Upholding The Reopening Of Assessment For A.Y. 2015-16 By Way Of Notice Issued U/S 148 Of The It Act, 1961 On 29.06.2022, Not Appreciating

Section 132Section 144BSection 147Section 148Section 149Section 153CSection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Varun Enterprises Vs. ACIT, CIRCLE – 27(3), Shop No. 7, F-2 Type Mumbai Building Sector No. 3, Nerul, 3rd Floor, Tower No. 6, Navi Mumbai - 400706 Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai - 400703 PAN/GIR No. AAKFV3878R (Applicant) (Respondent) Assessee by Shri Subodh RatnaParkhi Revenue by Shri Akhtar Hussain Ansari, Sr. DR. Date of Hearing 24.02.2026 Date of Pronouncement 01.04.2026 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present…

SACHIN MOHANLAL CHORDIA,PUNE vs. INCOME TAX OFFICER WARD 5(1), PUNE

In the result, appeal of the assessee is allowed

ITA 3279/PUN/2025[2015-16]Status: DisposedITAT Pune30 Mar 2026AY 2015-16

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.3279/Pun/2025 िनधा"रण वष" / Assessment Year: 2015-16 Sachin Mohanlal Chordia, V The Income Tax Officer, B-101, Isha Emerald, S. Ward-5(1), Pune. Bibwewdi, Kondhwa Road, Marketyard, Pune- 411037. Pan: Aanpc8554C Appellant Respondent Assessee By Shri Abhilash Hiran Revenue By Shri Amit Bobade & Shri Sanjay Dhivare (Virtual) Date Of Hearing 05/03/2026 Date Of Pronouncement 30/03/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal)(Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2015-16 Dated 22/10/2025 Emanating From Assessment Order U/S 147 Rws 144 Rws 144B Of The Income Tax Act Dated 22/05/2023. Findings & Analysis :

Section 147Section 148Section 148ASection 250Section 3

…Ld.AR of the Assessee submitted that the Notice u/s 148 is Time barred and department should have dropped the proceedings as submitted by Ld.AG before Hon’ble Supreme Court. 6. The Ld.AR relied on following decisions: -Deepak Steel & Power Ltd vs CBDT (2025) 476 ITR 369 (SC) -Verjinia Foods Ltd vs ITO 179 taxmann.com 626 (BOM) -Cherian Nallathu Abraham Annamma Vs. ITO(IT) -Motiwala Auto Pvt Ltd vs ITO, ITA 486/PUN/2025 -Kumar Matunga Projects vs ITO, ITA 2200/PUN/2025 2 ITA No.3279/PUN/2025 [A] 7. Ld.Departmental Representative vehemently relied on the orders of the Assessing Officer as well as of the CIT(A). 8…

SHAILESH KUMAR,NEW DELHI vs. CENTRAL CIRCLE- 27, NEW DELHI

In the result, Appeal of the Assessee is allowed

ITA 3641/DEL/2025[2015-16]Status: DisposedITAT Delhi18 Mar 2026AY 2015-16

Bench: Shri Yogesh Kumar U.S & Shri Amitabh Shuklashailesh Kumar Vs Acit W-82/1, Eastern Avenue, Sainik Central Circle-27 Farms, New Delhi Jhandewalan, New Delhi Pan: Afppk1645B (Applicant) (Respondent) Appellant By Sh. R. P. Mall, Adv Respondent By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 26.02.2026 Date Of Pronouncement 18.03.2026 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-29, (‘Ld. Cit (A)’ For Short), New Delhi Dated 28/03/2025 For The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That, Assessee Filed Its Return Of Income For The Year Under Consideration Declaring Income Of Rs. 18,18,380/-. An Assessment Order Came To Be Passed U/S 147 Of The Act On 30/05/2023 By Computing The Income Of The Assessee At Rs. 72,84,905/- As Against The Returned Income Of Rs. 18,18,380/-. Aggrieved By The Assessment Order Dated 30/05/2023, Assessee Preferred Appeal Before The Ld. Cit(A). The Ld. Cit(A) Vide Order Dated 28/03/2025, Dismissed The Appeal Of The Assessee.

Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 3(1)

…1 Shailesh Kumar Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER Shailesh Kumar Vs ACIT W-82/1, Eastern Avenue, Sainik Central Circle-27 Farms, New Delhi Jhandewalan, New Delhi PAN: AFPPK1645B (APPLICANT) (RESPONDENT) Appellant by Sh. R. P. Mall, Adv Respondent by Ms. Ankush Kalra, Sr. DR Date of Hearing 26.02.2026 Date of Pronouncement 18.03.2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals)-29, (‘Ld. CIT…

THANGAVEL,CHENNAI vs. ITO, NON CORP WARD 10(3) CHE, CHENNAI

The appeal of the assessee is allowed

ITA 3207/CHNY/2025[AY 2015-16]Status: DisposedITAT Chennai04 Mar 2026

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3207/Chny/2025 िनधा$रण वष$ /Assessment Year: 2015-16

For Appellant: Mr. N. Arjun Raj, Advocate for Mr. R. Sivaraman, AdvocateFor Respondent: Mr. M.D.Vijay Kumar, JCIT

Section 148Section 148ASection 149(1)Section 149(1)(b)Section 250Section 69A

…754) under which the learned Additional Solicitor General for India has made a concession insofar as the assessment year 2015-16 is concerned." 8. The above view was again reiterated by the Hon’ble Supreme Court in Deepak Steel and Power Ltd. vs. CBDT[2025] 476 ITR 369 (SC) by stating as under; "5. As the revenue made a concession in the aforesaid decision that is for the assessment year 2015-2016, all notices issued on or after 1st April, 2021 will have to be dropped as they would not fall for completion during the period prescribed under the taxation and other laws (Relaxation and Amendment of certain Provisi…

SHRI RADHA KRISHNA ISPAT PRIVATE LIMITED,KALUNGA vs. ASSISTANT COMMISSIONER OF INCOME TAX, ACIT CIRCLE ROURKELA, ROURKELA

In the result, this appeal of the assessee is allowed

ITA 19/CTK/2026[2015-16]Status: DisposedITAT Cuttack27 Feb 2026AY 2015-16

Bench: Shri George Mathan & Shri Madhusudan Sawdiashri Radha Krishna Ispat Private A.C.I.T., Limited, Circle Rourkela, Vs. Plot No. 19-P, Kalunga, Gaibhanga, Rourkela. Sundergarh, Odisha-770031, Rourkela. Pan No. Aaics 5551 M Appellant/ Assessee Respondent/ Revenue

Section 148Section 254(1)

…nature of the judgment in Rajeev Bansal (supra), such notice is barred by limitation and invalid in law. The Ld. AR also placed reliance on the subsequent judgment of the Hon’ble Supreme Court in the case of Deepak Steel and Power Ltd. v. CBDT & Ors., (2025) 476 ITR 369 (SC), wherein the Hon’ble Supreme Court, while dealing with reassessment notices issued for Assessment Year 2015–16 on 25.06.2021, held that such notices issued on or after 01.04.2021 are liable to be quashed in view of the concession recorded in Rajeev Bansal (supra), as the reassessment proceedings could not be completed within the period prese…

VIVEK RAMASWAMY PUTHUCODE,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-2(1), CHENNAI

The appeal of the assessee is allowed

ITA 3731/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Feb 2026AY 2015-16

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3731/Chny/2025 िनधा&रण वष& /Assessment Year: 2015-16

For Appellant: Mr. S.Muralidhar, C.A *+For Respondent: Dr. M.D. Vijay Kumar, JCIT

Section 148Section 148ASection 149(1)Section 250Section 54

…754) under which the learned Additional Solicitor General for India has made a concession insofar as the assessment year 2015-16 is concerned." 9. The above view was again reiterated by the Hon’ble Supreme Court in Deepak Steel and Power Ltd. vs. CBDT[2025] 476 ITR 369 (SC) by stating as under; "5. As the revenue made a concession in the aforesaid decision that is for the assessment year 2015-2016, all notices issued on or after 1st April, Vivek Ramaswamy Futhucode :- 5 -: 2021 will have to be dropped as they would not fall for completion during the period prescribed under the taxation and other laws (Relaxati…

SRI SUKUMAR KUITY,EAST MIDNAPORE vs. A.O., NFAC,, DELHI

In the result, the appeal of the assessee is allowed

ITA 1805/KOL/2025[2015-2016]Status: DisposedITAT Kolkata26 Feb 2026AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm**

Section 143(2)Section 144BSection 147Section 148Section 44A

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, KOLKATA** ## **BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM** **ITA No.1805/KOL/2025 (Assessment Year:2015-16)** **Sri Sukumar Kuity** C/O, M/s, Salarpuria Jajodia & CO.7, C.R. Avenue, 3rd Floor, **NFAC** **Vs.** North Block, New Delhi-110001 Kolkata-700072, West Bengal **(Appellant) (Respondent)** **PAN No. AIXPK5035G** **Assessee by** : Shri Siddarth Jhajharia, AR **Revenue by** : Shri S.B. Chakraborthy, DR > **Date of hear ing:** 20 .01 .2026 **Date of pronouncement:** 26 .02.2026 ## **O R D E R** ## **Per Rajesh Kumar, AM:**…

KALIYAPPAN ARUMUGAM,,KARUR vs. ITO, WARD-1,, KARUR

In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous

ITA 3017/CHNY/2025[2015-16]Status: DisposedITAT Chennai26 Feb 2026AY 2015-16

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3017/Chny/2025 & S.A No.5/Chny/2026 (Arises In Ita No.3017/Chny/2025) िनधा#रण वष# /Assessment Year: 2015-16 Kaliyappan Arumugam, The Income Tax Officer, Old No.58A, New No.61, Vs. Ward-1, Kulanthaivelu Salai, Karur. Karur – 638 001. Pan: Aiepa 9862G

For Appellant: Mr. G.Vardini Karthik, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT

Section 148Section 148ASection 149(1)Section 149(1)(b)Section 250

BEENA KANDARPKUMAR PARIKH,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the asessee is allowed in above terms

ITA 393/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Rohit Aasudani, Sr. DR

Section 250Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 393/Ahd/2025 (िनधा"रण वष" / Assessment Year: 2015-16) Beena Kandarpkumar बनाम Deputy Commissioner of Parikh Income Tax / 27, Surel Bungalows, Near Vs. Circle 3(1)(1), Judges Bungalows, Ahmedabad Bodakdev, Ahmedabad , Gujarat- 380054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ADZPP2716Q (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Tushar Hemani, Sr. Advocate ""थ" की ओर से/Respondent by : Shri Rohit Aasudani, Sr. DR Date of Hearing…

SANTOSH LAXMAN MALUSARE,PUNE vs. ITO, WARD-5(2), PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 3075/PUN/2025[2015-16]Status: DisposedITAT Pune16 Feb 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.3075/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Santosh Laxman Malusare, Vs Ward-5(2), Pune. Lahagaon, Moze Ali Haveli, Pune – 411047. Pan: Awzpm1600M Appellant/ Assessee Respondent /Revenue Assessee By Shri Rushab Shah Revenue By Shri Ajitesh Kumar Meena – Addl.Cit Date Of Hearing 27/01/2026 Date Of Pronouncement 16/02/2026 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.2015-16 Dated 14.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 24.11.2023. The Assessee Has Raised Following Grounds Of Appeal : “1. On The Facts & Circumstances Prevailing In The Case & As Per The Provisions & Scheme Of The Act, It Be Held That Re-Opening Of The

Section 144BSection 147Section 148Section 148ASection 149Section 234ASection 250Section 698

…e relied on the order of Assessing Officer and ld.CIT(A). 4. In this case, admittedly notice u/s.148 was issued on 02.04.2022. This issue is covered in favour of assessee. 5. The Hon’ble Supreme Court in the case of Deepak Steel & Power Ltd. Vs. CBDT [2025] 476 ITR 369 (SC)[02-04-2025] held as under : Quote, “ 4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to at hree judge bench decision of this Court in Union of India v. Rajeev Bansal 2024 SCC OnLine SC2693/[2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC), more particularly, paragraph 19(f)w…

KANTILAL RANCHHODBHAI NAKUM,JAMNAGAR vs. ITO WARD - 1(3), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 551/RJT/2025[2015-16]Status: DisposedITAT Rajkot13 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.551/Rjt/2025 Assessment Year: 2015-16 Kantilal Ranchhodbhai Nakum Income Tax Officer, Ward-1(3), Plot No.762, Gidc, Phase-2, बनाम/ Jamnagar, Aaykar Bhawan, Nr. Dared, Jamnagar-361 004 Vs. Chamber Of Commerce Hall, Jamnagar- Rajkot Highway, Jamnagar-361 001 "ायीलेखासं/.जीआइआरसं./ Pan/Gir No.: Aflpn 8072 P (अपीलाथ"/Appellant) (""थ"/Respondent) : िनधा"रती की ओर से/Assessee By : Shri Ravindra Manek, Ar राज" की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 17/12/2025 घोषणा की तारीख/Date Of Pronouncement : 13/02/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2015-16, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals) [In Short, “Cit(A)”] Dated 29.07.2025, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 147 R.W.S. 144B Of The Act, On 12.05.2023. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1.The Hon’Ble Cit(A) Erred In Law & On Facts In Confirming Reopening Of Assessment U/S 148 Of The Act.

For Appellant: Shri Ravindra Manek, ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 144BSection 147Section 148Section 148ASection 234ASection 250Section 271(1)(c)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.551/RJT/2025 Assessment Year: 2015-16 Kantilal Ranchhodbhai Nakum Income Tax Officer, Ward-1(3), Plot No.762, GIDC, Phase-2, बनाम/ Jamnagar, Aaykar Bhawan, Nr. Dared, Jamnagar-361 004 Vs. Chamber of Commerce Hall, Jamnagar- Rajkot Highway, Jamnagar-361 001 "ायीलेखासं/.जीआइआरसं./ PAN/GIR No.: AFLPN 8072 P (अपीलाथ"/Appellant) (""थ"/Respondent) : िनधा"रती की ओर से/Assessee by : Shri Ravindra Manek, AR राज"…

DEPUTY COMMISSIONER OF INCOME TAX, HISAR CIRCLE, HISAR, HISAR vs. TAYAL SONS PRIVATE LIMITED, HISAR

Appeal is dismissed

ITA 5576/DEL/2025[2015]Status: DisposedITAT Delhi12 Feb 2026

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2015-16 Dcit, Vs. Tayal Sons Pvt. Ltd., Hisar 653A, Kath Mandi Road, Hisar Pan: Aabct6693E (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Shivam Yadav, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 12.02.2026 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal For Assessment Year 2015-16, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1078489517(1), Dated 15.07.2025 Involving Proceedings Under Section 147 R.W.S. 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. It Emerges At The Outset During The Course Of Hearing With The Able Assistance Coming From Both The Parties That There Arises The First & Foremost Issue Of Validity Of The Impugned Reopening Itself

Section 147Section 148Section 149Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, Vs. Tayal Sons Pvt. Ltd., Hisar 653A, Kath Mandi Road, Hisar PAN: AABCT6693E (Appellant) (Respondent) Assessee by Sh. Salil Kapoor, Adv. Sh. Shivam Yadav, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 12.02.2026 Date of pronouncement 12.02.2026 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appe…

RMKV FASHION GARMENT PRIVATE LIMITED,TIRUNELVELI vs. DCIT, CRICLE-1, TIRUNELVELI, TIRUNELVELI

In the result, the appeal of the assessee is allowed and the stay application of the assessee is dismissed as infructuous

ITA 393/CHNY/2026[2015-16]Status: DisposedITAT Chennai11 Feb 2026AY 2015-16

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.393/Chny/2026 & Sa No.30/Chny/2026 (Arising Out Of Ita No.393/Chny/2026) िनधा$रण वष$ /Assessment Year: 2015-16 Rmkv Fashion Garment Pvt. Ltd., The Dy. Commissioner Of Income (Now Merged With Rmkv Fabrics Pvt. Vs. Tax, Ltd.), Circle-1, 176F, Trivandru Road, Tirunelveli. Vannarpettai, Tirunelveli – 627 003. Pan: Aafcr 4023G

For Appellant: Mr. G. Baskar, Advocate &For Respondent: Mr. Bipin C.N, CIT

Section 143(3)Section 148Section 148ASection 149(1)Section 149(1)(b)Section 250

NILESHKUMAR M BHALODI,RAJKOT vs. THE INCOME TAX OFFICER, WARD - 2(1)(1), RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 7/RJT/2026[2015-16]Status: DisposedITAT Rajkot10 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Ms Devina Patel, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr. DR

Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.07/RJT/2026 Assessment Year: (2015-16) (Physical Hearing) Nileshkumar M. Bhalodi, ITO, Vs. Madhav Residency Third Floor, Block Ward – 2(1)(1), No.302, Rajkot - 360001 Rajkot PAN/GIR No.: AJUPB8323Q (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Ms Devina Patel, AR राज" की ओर से/Respondent by : Shri Abhimanyu Singh Yadav, Sr. DR सुनवाई की तारीख/Date of Hearing : 09/02/2026 घोषणा की तारीख/Date of Pronouncement : 10/02/2026 आदेश /ORDER Pe…

SANJAYKUMAR HARIBHAI PARSANA,RAJKOT vs. DCIT/ACIT CIR 1(1), RKT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 596/RJT/2025[2015-16]Status: DisposedITAT Rajkot10 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR

Section 147Section 148Section 148ASection 149(1)(a)Section 250Section 69

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.596/RJT/2025 Assessment Year: (2015-16) (Physical Hearing) Sanjaykumar Haribhai Parsana, DCIT / ACIT, बनाम Vishva Vihar, 14/11 Sardar Nagar, Circle – 1(1), / Opp – Astron Cinema, Astron Chowk, Rajkot Vs. Rajkot – 360001, (Gujarat) "ायीलेखासं./जीआइआरसं./PAN/GIR No.: ACXPP8986D (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri Rajendra Singhal, AR राज" की ओर से/Respondent by : Shri Dheeraj Kumar…

ELEGANCE REALITY,VADODARA vs. THE ACIT, CIRCLE-1(1), VADODARA

In the result, the appeal of the asessee is allowed in above terms

ITA 2637/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad09 Feb 2026AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Ms. Urvashi Shodhan, ARFor Respondent: Shri Alpesh Parmar, CIT. DR

Section 115BSection 147Section 148Section 148ASection 149Section 153CSection 234BSection 250Section 271(1)(c)Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 2637/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2015-16) बनाम Elegance Reality ACIT 2, Bhaktinandan, Opp. Jeet Circle 1(1), Vadodara / Tenaments, Near Sai Vs. Chowkdi, Manjalpur, Vadodara, Gujarat- 390011 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEFE2127Q (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Ms. Urvashi Shodhan, AR ""यथ" क" ओर से/Respondent by : Shri Alpesh Parmar, CIT. DR Date of Hearing 04/02/2026 Date of Pronouncement 09…

VINEET ARYA,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal of the asessee is allowed in above terms

ITA 1445/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad03 Feb 2026AY 2015-16

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Tushar Hemani, Sr. AdvocateFor Respondent: Shri Arvind Kumbhare, Sr. DR

Section 115BSection 147Section 148Section 148ASection 149Section 234ASection 250Section 271(1)(c)Section 3(1)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1445/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2015-16) बनाम Vineet Arya Deputy Commissioner of 12, Royal Crescent Income Tax / Bungalows, Opp. New York Circle 3(1)(1), Vs. Tower, Sarkhej-Gandhinagar Ahmedabad Highway, Thaltej, Ahmedabad, Gujarat- 380059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAZPA8396C (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Tushar Hemani, Sr. Advocate ""यथ" क" ओर से/Respondent by : Shri Arvind Kumbhare,…

KHUSHNUD ANSARI,PUNE vs. ITO, WARD-7(1), PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 1612/PUN/2025[2015-16]Status: DisposedITAT Pune29 Jan 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1612/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Khushnud Ismail Ansari, V Income Tax Officer, 4A, J K Centre Solapur Bazar, S Ward-7(1), Pune. Near Arihant College, Camp, Pune – 411001. Pan: Aaipa2202J Appellant/ Assessee Respondent /Revenue Assessee By Shri Krishna V Gujarathi Revenue By Smt Neha Thakkar – Virtual Date Of Hearing 21/01/2026 Date Of Pronouncement 29/01/2026 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.2015-16 Dated 17.02.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Act, Dated 19.05.2023. Ita No.1612/Pun/2025 [A]

Section 144BSection 147Section 148Section 148ASection 149Section 250

…r(AO) and ld.CIT(A). Findings and Analysis: 4. We have heard both the parties and perused the records. In this case, notice u/s.148 was issued on 25.07.2022 for A.Y.2015-16. 5. The Hon’ble Supreme Court in the case of Deepak Steel & Power Ltd. Vs. CBDT [2025] 476 ITR 369 (SC)[02-04-2025] held as under : Quote, “ 4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India v. Rajeev Bansal 2024 SCC OnLine SC2693/[2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC), more particularly, paragraph 19(f)w…

DIAMOND TRADECOM PRIVATE LIMITED ,MUMBAI vs. INCOME TAX OFFICER WARD 12(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5805/MUM/2025[A.Y. 2015-16]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Amit Shukla & Shri Prabhash Shankardiamond Tradecom V/S. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga Chs Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccd8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Subhash Chhajed,ARFor Respondent: Shri Umashankar Prasad, (CIT DR)

Section 147Section 148Section 149(1)(b)Section 151Section 250Section 250(6)Section 69Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Diamond Tradecom v/s. Income Tax Officer, Ward – Private Limited बनाम 12(2)(1), Room No. 147B, Shop No.1, Shiv Ganga CHS Aayakar Bhavan,M.K. Road, Ltd., Ram Kuwar Thakur Mumbai – 400020, Road, Dahisar (East), Maharashtra Mumbai – 400 068, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCD8131A Appellant/अपीलाथी .. Respondent/प्रतिवादी Appellant by : Shri Subhash Chhajed,AR Respondent by : Shri Umashankar Prasad, (CIT DR) Date of Hearing 02.12.2025 Date of Pronouncemen…

ANAND BHAUSAHEB BHALEKAR,AURANGABAD vs. ITO, WARD -1(5), AURANGABAD, AURANGABAD

In the result, appeal of the assessee is allowed

ITA 1207/PUN/2025[2015-16]Status: DisposedITAT Pune19 Jan 2026AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1207/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Anand Bhausaheb Bhalekar, V The Income Tax Plot No.259/C, Gut No.126/2, S Officer, Shantiban Hariram Nagar, Ward-1(5), Aurangabad. Behind Nandini Hotel, Aurangabad – 431001. Pan: Aompb6314E Appellant/ Assessee Respondent /Revenue Assessee By Shri Shubham Rathi – Virtual Revenue By Smt Neha Thakkar – Virtual Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 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.2015-16Dated 12.03.2025 Emanating From The Assessment Order Passed Under Section 147 R.W.S 144 Read With Section 144B Of The Act, Dated

Section 144BSection 147Section 148Section 149Section 151ASection 250

…r(AO) and ld.CIT(A). Findings and Analysis: 4. We have heard both the parties and perused the records. In this case, notice u/s.148 was issued on 07.04.2022 for A.Y.2015-16. 5. The Hon’ble Supreme Court in the case of Deepak Steel & Power Ltd. Vs. CBDT [2025] 476 ITR 369 (SC)[02-04-2025] held as under : Quote, “ 4. The learned counsel appearing for the revenue with his usual fairness invited the attention of this Court to a three judge bench decision of this Court in Union of India v. Rajeev Bansal 2024 SCC OnLine SC2693/[2024] 167 taxmann.com 70/301 Taxman 238/469 ITR 46 (SC), more particularly, paragraph 19(f)w…

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