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

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

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

ITA 514/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 513/RJT/2025[2014-15]Status: DisposedITAT Rajkot24 Nov 2025AY 2014-15

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 512/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

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 511/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

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 510/RJT/2025[2013-14]Status: DisposedITAT Rajkot24 Nov 2025AY 2013-14

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…

Income Tax Officer, Ward-1(3)(1), Surat, Adajan vs. Chandubhai Jadavbhai Korat, Surat

In the result, the appeal of the revenue is dismissed

ITA 720/SRT/2024[2015-16]Status: DisposedITAT Surat21 Nov 2025AY 2015-16

Bench: Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing) Ito, Vs. Chandubhai Jadavbhai Korat, Ward – 1(3)(1), 5, Raghuvir Bungalow, City Light Surat Road, Bharthana, B.O. Umra, Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk7796L (Appellant) (Respondent) Co No.36/Srt/2024 (Ay 2015-16) (Arising Out Of Ita No.720/Srt/2024) Chandubhai Jadavbhai Korat, Vs. Ito, 5, Raghuvir Bungalow, City Light Road, Ward – 1(3)(1), Bharthana, B.O. Umra, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk7796L (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Rasesh Shah, Ca Date Of Hearing 02/09/2025 Date Of Pronouncement 21/11/2025

Section 147Section 148Section 148ASection 151Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER (Hybrid Hearing) ITO, Vs. Chandubhai Jadavbhai Korat, Ward – 1(3)(1), 5, Raghuvir Bungalow, City Light Surat Road, Bharthana, B.O. Umra, Surat – 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABQPK7796L (Appellant) (Respondent) CO No.36/SRT/2024 (AY 2015-16) (Arising out of ITA No.720/SRT/2024) Chandubhai Jadavbhai Korat, Vs. ITO, 5, Raghuvir Bungalow, City Light Road, Ward – 1(3)(1), Bharthana, B.O. Umra, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABQPK7796…

Bhargav Ram Munagapati, Vijayawada vs. Income Tax Officer, Ward-2(1), Vijayawada

In the result, appeal of the assessee is allowed

ITA 510/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2015-16
Section 139Section 147Section 148Section 148ASection 149(1)(b)Section 69A

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रवीश सूद, न्यायिक सदस्य एवं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON'BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.510/VIZ/2025 (निर्धारण वर्ष/ Assessment Year: 2015-16) Bhargav Ram Munagapati 33-26-13, Kaasthuribaipet Suryaraopet S.O. Vijayawada (urban) Krishna - 520002 Andhra Pradesh [PAN:AVXPM9166B] (अपीलार्थी/ Appellant) करदाता का प्रतिनिधित्व/ Assessee Represented by राजस्व का प्रतिनिधि…

Kakoli Debanshi, Birbhum vs. ITO, Ward 3(1), Suri

In the result, the appeal of the assessee is allowed

ITA 1664/KOL/2025[2015-2016]Status: DisposedITAT Kolkata11 Nov 2025AY 2015-2016

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

Section 142(1)Section 144Section 147Section 148

…## **IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, KOLKATA** # **BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM** **ITA No. 1664/KOL/2025 (Assessment Year: 2015-16)** **Kakoli Debanshi** **ITO, Ward 3(1)** Rabindra pally, Suri, Birbhum, West Bengal-731101 **Vs.** Aaykar Bhawan Poorva, Lal Kuthi Para, Suri, Birbhum, West Bengal-731101 **(Appellant) (Respondent)** **PAN No. ADJPD0340A** **Assessee by** : Shri Manish Tiwari , AR **Revenue by** : Shri Kapil Mandal, DR > **Date of hear ing:** 04 .11 .2025 **Date of pronouncement:** 11 .11.2025 # **O R D E R** # **Per Rajesh Kumar, AM:**…

Bangamata Tie-Up Private Limited, Kolkata vs. ITO 13(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1332/KOL/2025[2015-16]Status: DisposedITAT Kolkata28 Oct 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Bangamata Tie-Up Private Ito 13(1) Limited Aaykar Bhawan, 41, Central Plaza, Bb Ganguly Kolkata-700069, West Bengal Vs. Street Bowbazar, Kolkata-700012, West Bengal (Appellant) (Respondent) Pan No. Aaecb9495M Assessee By : Shri Akshay Ringasia, Ar Revenue By : Shri Soumitra Ghosh, Dr Date Of Hearing: 21.08.2025 Date Of Pronouncement: 28.10.2025

For Appellant: Shri Akshay Ringasia, ARFor Respondent: Shri Soumitra Ghosh, DR
Section 147Section 148Section 148ASection 149

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM Bangamata Tie-up Private ITO 13(1) Limited Aaykar Bhawan, 41, Central Plaza, BB Ganguly Kolkata-700069, West Bengal Vs. Street Bowbazar, Kolkata-700012, West Bengal (Appellant) (Respondent) PAN No. AAECB9495M Assessee by : Shri Akshay Ringasia, AR Revenue by : Shri Soumitra Ghosh, DR Date of hearing: 21.08.2025 Date of pronouncement: 28.10.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter ref…

Income Tax Officer, Ward-1(3)(1), Surat, Adajan vs. Shivlal Shamjibhai Ponkia, City Light Road, Surat

In the result, the appeal of the Revenue in ITA No

ITA 817/SRT/2024[2015-16]Status: DisposedITAT Surat17 Oct 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By : No(S)

For Appellant: Shri Manish J. Shah, ARFor Respondent: Sl.Nos.1 &2 - Shri Aashish Pophare, CIT-DR
Section 143(1)Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1. 817/SRT/2024 2015-16 The ITO Shivlal Shamjibhai Ward-1(3)(1) Ponkia Surat-395 009 21, Raghuvir Bungalows City Light Road Umra, Bharthana B.O. Surat – 395 007 PAN: ABRPP 4050 F 2. 1002/SRT/2024 2015-16 T…

Income Tax Officer, Ward-2(3)(1), Surat vs. Bhanubhai Ranchhodbhai Asodaria, Surat

In the result, the appeal of the Revenue in ITA No

ITA 1003/SRT/2024[2015-16]Status: DisposedITAT Surat17 Oct 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By : No(S)

For Appellant: Shri Manish J. Shah, ARFor Respondent: Sl.Nos.1 &2 - Shri Aashish Pophare, CIT-DR
Section 143(1)Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1. 817/SRT/2024 2015-16 The ITO Shivlal Shamjibhai Ward-1(3)(1) Ponkia Surat-395 009 21, Raghuvir Bungalows City Light Road Umra, Bharthana B.O. Surat – 395 007 PAN: ABRPP 4050 F 2. 1002/SRT/2024 2015-16 T…

Income Tax Officer, Ward-1(3)(1), Surat, Anavil Business Centre, Hazira Raod vs. Sharmishthaben Shivlal Ponkia, Umra, Bharthana B.O, Surat

In the result, the appeal of the Revenue in ITA No

ITA 1002/SRT/2024[2015]Status: DisposedITAT Surat17 Oct 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(S) By : No(S)

For Appellant: Shri Manish J. Shah, ARFor Respondent: Sl.Nos.1 &2 - Shri Aashish Pophare, CIT-DR
Section 143(1)Section 147Section 148Section 69A

…आयकर अपीलीय अिधकरण,सूरत "ायपीठ, सूरत । IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT [conducted through Hybrid mode] "ी संजय गग", "ाियक सद" एवं "ी िबजयान"ा "ुसेथ, लेखा सद" के सम"। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Bijayananda Pruseth, Accountant Member Sl. आयकर अपील सं/ िनधा"रण वष"/ Appeal(s) by : No(s) ITA No(s) Assess- अपीलाथ" / ""थ" / ment Appellant बनाम/vs. Respondent Year(s) 1. 817/SRT/2024 2015-16 The ITO Shivlal Shamjibhai Ward-1(3)(1) Ponkia Surat-395 009 21, Raghuvir Bungalows City Light Road Umra, Bharthana B.O. Surat – 395 007 PAN: ABRPP 4050 F 2. 1002/SRT/2024 2015-16 T…

Mudunuri Venkata Subbaraju, West Godavari vs. Income Tax Officer, Ward-1, Tanuku

In the result, appeal of the assessee is allowed

ITA 284/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.284/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Mudunuri Venkata Subbaraju V. Income Tax Officer – Ward – 1 5-205/2, Dommeru Aayakar Bhavan, 35-29-2 Near Reliance Tower Sajjapuram, Tanuku – 534211 Gowthaminagar S.O. Andhra Pradesh Kovvur, West Godavari – 534350 Andhra Pradesh [Pan:Cupps3676D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparnavilluri, Sr.Ar

Section 143(2)Section 147Section 148ASection 250Section 69A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश सूद ,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.No.284/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Mudunuri Venkata Subbaraju v. Income Tax Officer – Ward – 1 5-205/2, Dommeru Aayakar Bhavan, 35-29-2 Near Reliance Tower Sajjapuram, Tanuku – 534211 Gowthaminagar S.O. Andhra Pradesh Kovvur, West Godavari – 534350 Andhra Pradesh […

Garje Rudrappa Jayanna, Mandya vs. Income Tax Officer, Ward-1 & Tps, Mandya

In the result, appeals filed by the assessee are partly allowed

ITA 1079/BANG/2025[2018-19]Status: DisposedITAT Bangalore03 Oct 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 147Section 148Section 148ASection 149Section 271F

…IN INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1078, 1079/Bang/2025 Assessment Years : 2015-16, 2018-19 Mr. Garje Rudrappa Jayanna, Vs. ITO, Bi, 20 Hibc Sub Division Ward–1 & TPS, Krishnarajapet Town, Krishnarajpet Mandya. (Rural) Mandya, Krishnarapete S.O 571 426, Karnataka. PAN : AIHPJ 8444 Q APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 11.09.2025 Date of Pronouncement : 03.10.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : Thes…

Garje Rudrappa Jayanna, Mandya vs. Income Tax Officer, Ward-1 & Tps, Mandya

In the result, appeals filed by the assessee are partly allowed

ITA 1078/BANG/2025[2015-16]Status: DisposedITAT Bangalore03 Oct 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 147Section 148Section 148ASection 149Section 271F

…IN INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.1078, 1079/Bang/2025 Assessment Years : 2015-16, 2018-19 Mr. Garje Rudrappa Jayanna, Vs. ITO, Bi, 20 Hibc Sub Division Ward–1 & TPS, Krishnarajapet Town, Krishnarajpet Mandya. (Rural) Mandya, Krishnarapete S.O 571 426, Karnataka. PAN : AIHPJ 8444 Q APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, CA Revenue by : Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue. Date of hearing : 11.09.2025 Date of Pronouncement : 03.10.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : Thes…

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 337/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2018-19

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

Section 142(1)Section 147Section 148Section 148ASection 271ASection 69A

…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 आयकरअपीलसं./I.T.A. No.336, 337 & 338/Viz/2028 (निर्धारणवर्ा/ Assessment Years: 2015-16 & 2018-19) Shaik Saida, VS. Income Tax Officer, D.No. 5/82, Nuzvid, Ward-3(1), Kothapet Mulsim Bazar, Viajayawada. Opp. SRR High School Street, Nuzvid, Krishna Dist-521201, Andhra Pradesh. PAN: FGVPS1509A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनत निनर्त्व/ : Sri C. Su…

Shaik Saida, Nuzvid vs. Income Tax Officer, Ward-3(1), Vijayawada

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 336/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2015-16

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

Section 142(1)Section 147Section 148Section 148ASection 271ASection 69A

…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 आयकरअपीलसं./I.T.A. No.336, 337 & 338/Viz/2028 (निर्धारणवर्ा/ Assessment Years: 2015-16 & 2018-19) Shaik Saida, VS. Income Tax Officer, D.No. 5/82, Nuzvid, Ward-3(1), Kothapet Mulsim Bazar, Viajayawada. Opp. SRR High School Street, Nuzvid, Krishna Dist-521201, Andhra Pradesh. PAN: FGVPS1509A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनत निनर्त्व/ : Sri C. Su…

Nanjundaiah Chandraiah, Bengaluru vs. Income Tax Officer, Ward-3(3)(1), Bengaluru

In the result, the appeal of the filed by is allowed in above terms”

ITA 966/BANG/2025[2015-16]Status: DisposedITAT Bangalore11 Sept 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2015-16 Nanjundaiah Chandraiah, Vs. Ito, No.343-D 17Th Cross Road ,Ideal Homes Ward – 3(3)(1), Township Rajarajeshwarinagar Bangalore. Bangalore 560098 ,Karnataka India Pan : Acypc 8455 B Appellant Respondent Assessee By : Ms. Sakshi Deshpande & Shri. V. Srinivasan, Ca Revenue By : Shri. Subramanian B, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 03.09.2025 Date Of Pronouncement : 11.09.2025

For Appellant: Ms. Sakshi Deshpande and Shri. V. Srinivasan, CAFor Respondent: Shri. Subramanian B, JCIT(DR)(ITAT), Bangalore
Section 147Section 148Section 148ASection 149Section 3(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year : 2015-16 Nanjundaiah Chandraiah, Vs. ITO, No.343-D 17th Cross Road ,Ideal Homes Ward – 3(3)(1), Township Rajarajeshwarinagar Bangalore. Bangalore 560098 ,Karnataka India PAN : ACYPC 8455 B APPELLANT RESPONDENT Assessee by : Ms. Sakshi Deshpande and Shri. V. Srinivasan, CA Revenue by : Shri. Subramanian B, JCIT(DR)(ITAT), Bangalore. Date of hearing : 03.09.2025 Date of Pronouncement : 11.09.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member :…

Narasimha Rao Jammigumpula, Guntur vs. Income Tax Officer, Narasaraopet

In the result, appeal of the assessee is allowed

ITA 331/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam09 Sept 2025AY 2015-16

Bench: the Ld. CIT(A).

Section 142(1)Section 147Section 148Section 148ASection 149(1)Section 151ASection 69A

…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 आयकरअपीलसं./I.T.A. No. 331/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2015-16) Narasimha Rao Jammigumpula, Income Tax Officer, Guntur. Ward-1, VS. PAN: AZUPJ4836C Narasaraopet, Guntur. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतधकधप्रनतनिनर्त्व/ : Shri GVN Hari, Advocate Assessee Represented by रधजस्वकधप्रनतनिनर्त्व/ : Dr. Aparna Villuri, Sr. AR Department Represente…

Income Tax Officer, Ward-3(1)(1), Ahmedabad., Vejalpur vs. Pel Industries Limited, Ashram Road

In the result, the appeal of the Revenue is dismissed

ITA 2216/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2015-16

Section 133(6)Section 143(1)Section 147Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Income Tax Officer, Pel Industries Limited, Ward – 3(1)(1), 1/3, Himalaya Park, Room No.524, 5th Floor, Nr. RBI, Aayakar Bhavan, Ashram Road, 100 Feet Anandnagar Ahmedabad – 380 009. Road, [PAN – AAECP 2220 N] Vs. Near Sachin Tower, Vejalpur, Ahmedabad – 380 015. (Gujarat). (Appellant) (Respondent) Assessee by Shri Hardik Vora, AR Revenue by Shri Alpesh Parmar, CIT-DR Date of Hearing 14.08.2025 Date of Pronouncement 04.09.2025 O R…