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

174 Taxmann.com 144Supreme Court of India2025#1619 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.

70

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 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 148Section 147Section 69ASection 148ASection 149Section 144BSection 115BBESection 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 noticesection 148a(b)order under section 148a(d)section 256section 148asection 149section 148a(d)

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

U B Foods Pvt. Ltd, Jalgaon vs. ITO, Ward1(2), Jalgaon

In the result, appeal of the assessee is partly allowed

ITA 986/PUN/2024[2015-16]Status: DisposedITAT Pune14 Jan 2026AY 2015-16

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.986/Pun/2024 निर्धारण वषा / Assessment Years: 2015-16 U B Foods Pvt. Ltd., V The Income Tax Officer, D 33 Midc, Audyogik Vashat, S. Ward-1(2), Jalgaon. Jalgaon S.O, Jalgaon – 425003. Pan: Aabcu1322K Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi Revenue By Shri Amit Bobde-Cit(Dr) Date Of Hearing 01/12/2025 Date Of Pronouncement 14/01/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 Dated 03.05.2024 Emanating From The Separate Assessment Orders Under Section 147 Read With Section 144B Of The Act, 1961 Dated 25.05.2023 For The A.Y.2015-16. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 246ASection 250Section 69A

…/2022 of issue of Notice u/s.148 is also mentioned in the First paragraph of the Assessment Order. Thus, admittedly notice u/s.148 for A.Y.2015- 16 was issued on 26.07.2022. 8. 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)wh…

Mittal Homes Pvt Ltd, Delhi vs. ITO Ward-17(1), Delhi

In the result, the appeal of the Assessee is allowed

ITA 2328/DEL/2025[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: # Shri Raj Kumar Chauhan & Shri Manish Agarwal

Section 143(1)(a)Section 148Section 148ASection 250Section 68

…### IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'A': NEW DELHI ### BEFORE # SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER # ITA No.2328/Del/2025, A.Y. 2015-16 | Mittal Homes Pvt. Ltd. | | Income Tax Officer | |------------------------|-----|--------------------| | D-243-245, | | Ward 17(1), | | KH. No. 593, | Vs. | C.R.Building | | Rajiv Nagar Extn. | | Delhi | | Bhalswa Dairy | | | | Delhi 110042 | | | | PAN: AAGCM7927B | |…

Principal Commissioner of Income Tax-1 vs. Harshad Rai Mehta

ITA/57/2023HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

…1 2026:CGHC:7796 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 57 of 2023  Sharda Jain W/o Shikharchand Jain Aged About 56 Years Prop. Jai Bhawani Enterprises, E-430, Samta Colony, Raipur District Raipur Chhattisgarh --- Petitioner(s) versus 1. The Principal Commissioner Of Income Tax-1 Raipur Central Revenue Building, Civil Lines, Raipur District Raipur Chhattisgarh 2. The Deputy /assistant Commissioner Of Incom Tax Circle-1(1), Central Revenue Build…

Deputy Commissioner of Income Tax (Central Circle)-1(4), Ahmedabad vs. Hindva Builders, Ahmedabad

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1563/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) ITA Nos. 1. 2015-16 DCIT Hindva Builders 1450/Ahd/2024 Central Circle- Survey No.495/3 1(4) Hindva Builders, Ahmedabad- Gangotri Bungalows- 380 009 To SP Ring Road Nikol Ahmedabad – 382 330 PAN: AAFFH 5284 A (Assessee)…

Deputy Commissioner of Income Tax, Central Circle-1(4), Ahmedabad vs. Hindva Builders, Ahmedabad

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1562/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) ITA Nos. 1. 2015-16 DCIT Hindva Builders 1450/Ahd/2024 Central Circle- Survey No.495/3 1(4) Hindva Builders, Ahmedabad- Gangotri Bungalows- 380 009 To SP Ring Road Nikol Ahmedabad – 382 330 PAN: AAFFH 5284 A (Assessee)…

DCIT, Central Circle-1(4), Ahmedabad vs. Hindva Builders, Ahmedabad

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1451/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) ITA Nos. 1. 2015-16 DCIT Hindva Builders 1450/Ahd/2024 Central Circle- Survey No.495/3 1(4) Hindva Builders, Ahmedabad- Gangotri Bungalows- 380 009 To SP Ring Road Nikol Ahmedabad – 382 330 PAN: AAFFH 5284 A (Assessee)…

DCIT, Central Circle-1(4), Ahmedabad vs. Hindva Builders, Ahmedabad

In the result, all the four appeals of the Revenue are hereby dismissed

ITA 1450/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad01 Jan 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Sl.Nos.1 & 2 - Shri R.P. Rastogi, CIT-DR
Section 147Section 148Section 148ASection 149Section 250Section 3(1)

…आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “बी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD "ी संजय गग", "ाियक सद" एवं "ी नरे !साद िस"ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member आयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(s) by : ITA No(s) Assess- No(s) अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) ITA Nos. 1. 2015-16 DCIT Hindva Builders 1450/Ahd/2024 Central Circle- Survey No.495/3 1(4) Hindva Builders, Ahmedabad- Gangotri Bungalows- 380 009 To SP Ring Road Nikol Ahmedabad – 382 330 PAN: AAFFH 5284 A (Assessee)…

Genpact Services Llc, Gurgaon vs. ACIT, Circle - 1(3)(1), International Tax, New Delhi

In the result, appeal of the assessee is allowed

ITA 3480/DEL/2025[2015-16]Status: DisposedITAT Delhi31 Dec 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 144C(13)Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 3480/Del/2025 [Assessment Year: 2015-16] Genpact Servies LLC, ACIT, Plot No. 22A and B, Sector-18, Circle-1(3)(1), International Tax, Udyog Vihar, Gurgaon, Haryana- Vs Civic Centre, Minto Road, 122002. New Delhi-110002 PAN- AACCG3353P Assessee Revenue Assessee by Shri Vishal Kalra, Adv. (through VC), Ms. Reema Grewal & Ms. Snigdha Gautam, Advs. Revenue by Shri M.S. Nethrapal, CIT(DR) Date of Hearing 11.12.2025 Date of Pronouncement 31.12.2025 ORDER…

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

The appeals of the assessee are allowed

ITA 1230/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 Waves Tradeline Private Income Tax Officer, Limited, Ward – 4(1)(1), A-803, Shalin Opium, Ayakar Bhavan, Nr. Shalin Bungalows, Vejalpur, Prahladnagar, Ahmedabad – 380 015. Vs. Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCW 0301 J] (Appellant) (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pronou…

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

ITA 1229/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 | Income Tax Officer, Waves Tradeline Private Limited, A-803, Shalin Opium, Nr. Shalin Bungalows, Prahladnagar, Ahmedabad – 380 015. (Gujarat). [PAN – AABCW 0301 J] (Appellant) Vs. Ward - 4(1)(1), Ayakar Bhavan, Vejalpur, Ahmedabad – 380 015. (Gujarat). (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pr…

Waves Tradeline Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

The appeals of the assessee are allowed

ITA 1228/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad24 Dec 2025AY 2015-16

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinha

Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1228, 1229 & 1230/Ahd/2025 Assessment Years: 2015-16, 2016-17 & 2017-18 Waves Tradeline Private Income Tax Officer, Limited, Ward – 4(1)(1), A-803, Shalin Opium, Ayakar Bhavan, Nr. Shalin Bungalows, Vejalpur, Prahladnagar, Ahmedabad – 380 015. Vs. Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AABCW 0301 J] (Appellant) (Respondent) Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pronou…

Naresh Amratlal Shah, Mumbai vs. ITO Ward-27(2)(1), Mumbai

In the result, the appeal of the In the result, the appeal of the Assessee is allowed allowed

ITA 6142/MUM/2025[2020-21]Status: DisposedITAT Mumbai24 Dec 2025AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

For Respondent: Assessee by Shri Jitendra Singh & Shri
Section 115BSection 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA No. 6142/MUM/25 Assessment Year: 2020-21 Naresh Amratlal Shah, ITO Ward – 27(2)(1), 204/205 Kalindi, Neelkanth Valley, Room No. 413, 4th Floor, Tower No.6, Vs. Vashi Station Complex, Vashi – 400703. 7th Road, Rajawadi, Ghatkopar – (East), Mumbai – 400077. PAN – AAVPS2055E Appellant Respondent : Assessee by Shri Jitendra Singh & Shri Akshay Pawar : Revenue by Shri Leyaqat Ali Aafaqui, Sr. D.R. : Date of Hearing 27/11/2025 : Date of pronouncement 24/12/2025…

Gamnaram Okhaji Prajapati, Mumbai vs. Dy. CIT Circle 1(2)(1), Mumbai

Appeal is allowed

ITA 6790/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Dec 2025AY 2015-16
For Appellant: Shri Dinesh ShahFor Respondent: Shri Swapnil Choudhary
Section 115BSection 144Section 144BSection 147Section 148Section 148ASection 153CSection 234Section 234BSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.6790/MUM/2025 (Assessment Year:2015-2016) Gamnaram Okhaji Prajapati Room No.226, Ground Floor, Sahara Shopping Centre, Siiddik Road, Musafirkhana Mumbai - 400001. Maharashtra [PAN: BFTPP0328H] Vs Appellant Deputy Commissioner of Income Tax Circle (1)(2)(1), Mumbai Room No.535, 5th Floor, Aaykar Bhavan, Maharshi Karve Marg, Mumbai - 400020. Maharashtra. Respondent Appearance For the Appellant/Assessee : Shri Dinesh Shah For the Respondent/Department : Shri Swapnil Choudhary D…

Techno Residency Co Operative Housing Society Limited, Mumbai vs. Income Tax Officer Ward 20(2)(1), Mumbai

Appeal is allowed

ITA 5742/MUM/2025[2015-16]Status: DisposedITAT Mumbai12 Dec 2025AY 2015-16

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Dharan Gandhi & Ms. Vinita NaraFor Respondent: Shri Hemanshu Joshi
Section 144BSection 147Section 148Section 234ASection 249Section 271(1)(b)Section 69ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Techno Residency Co Operative Housing Society Limited 84, Kindu Colony Lakhamsee Napoo Road 2nd , Lane Corner, Dadar East, Mumbai - 400014. Maharashtra [PAN: AABAT3196L] …………. Appellant Vs Income Tax Officer Ward 20(2)(1), Mumbai Piramal Chamber, Lal Baug, Parel, Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Dharan Gandhi & Ms. Vinita Nara For the Respondent/Department : Shri Hemanshu Joshi Date Conclusion of hearing : 12.11.2025 Prono…

Maria Rojalu Pothakamuri, Narsaraopeta vs. Income-Tax Officer, Ward-1, Narsaraopeta

In the result, appeal of the assessee is allowed

ITA 587/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds challenging the assessment order. After considering the submissions of the assessee, Ld.CIT(A) dismissed the appeal of the assessee. 4. Being aggrieved by the order of the Ld. CIT(A), assessee filed an appeal before the Tribunal by raising following grounds of

Section 139Section 147Section 148Section 148ASection 149(1)(b)Section 69ASection 748

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.587/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2015-16) Maria Rojalu Pothamuri Vs. Income Tax Officer Narsaraopet Ward-1 PAN : APIPP1604G Narsaraopet (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri I Kama Sastry, CA Assessee Represented by रधजस्व कध प्रनतनिनर्त्व/ : Dr.Aparna Villuri, Sr.AR Department Represented by सुिवध…

Prasanna Shrikant Patankar, Satara vs. ITO WD No - 04, Satara

In the result, appeal of the Assessee is allowed for statistical purpose

ITA 1693/PUN/2025[2015-16]Status: DisposedITAT Pune28 Nov 2025AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.1693/Pun/2025 निर्धारण वषा / Assessment Year: 2015-16 Prasanna Shrikant Patankar V The Income Tax Officer, No.35, Raviwar Peth, S. Ward-4, Satara. Azad Chowk, Karad, Satara – 415110. Maharashtra. Pan: Alypp1014A Appellant/ Assessee Respondent / Revenue Assessee By Shri Sachin P. Kumar Revenue By Shri Aviyogi Ambadkar – Addl.Cit Date Of Hearing 13/11/2025 Date Of Pronouncement 28/11/2025

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

…een reproduced by ld.CIT(A) in paragraph 4 of the order that order u/s.148A(d) was 8 passed on 30.03.2022 and notice u/s.148 was issued on 30.03.2022. ITA No.1693/PUN/2025 [A] 12. The Hon’ble Supreme Court in the case of Deepak Steel and Power Ltd., vs. CBDT 476 ITR 369 (SC) vide order dated 02.04.2025 has held as under : Quote“5. As the revenue made a concession in the aforesaid decision that is for the assessment year 2015-2016, allnotices issued on or after 1st April, 2021 will have to be dropped as they would not fall for completion duringthe period prescribed under the taxation and other laws (Relaxation an…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 530/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, 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. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 527/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, 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. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 525/RJT/2025[2016-17]Status: DisposedITAT Rajkot24 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, 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. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…

Vallabhbhai Bhagvanjibhai Kathiriya, Jamnagar vs. ITO Ward 2(10) Jamnagar, Jamnagar

In the result, appeal filed by the assessee, in ITA, No

ITA 518/RJT/2025[2015-16]Status: DisposedITAT Rajkot24 Nov 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 510, 511 & 512/Rjt/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. Ito Ward 2(10) Jamnagar Kathiriya Aayakar Bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - Αυτρκ7716N (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. (DR)
Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 271ASection 69A

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, 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. 510, 511 & 512/RJT/2025 (िनधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Vallabhbhai Bhagvanjibhai Vs. ITO Ward 2(10) Jamnagar Kathiriya Aayakar bhavan, Jamnagar, Khitadia, Jamnagar, Jamnagar - 361006 Jamnagar – 361006 Pan No. - ΑΥΤΡΚ7716N (Appellant) (Respondent) आयकर अपील सं./ITA No. 515,518,527&530/RJT/2025 (िनधा"रण वष" / Assessment Year: (2015-16) Vallabhbhai Bhagvanjibhai Vs. ITO Ward…