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

Pakalapati Padma Jyothi, West Godavari Dist vs. Income Tax Officer, Ward-1, Tadepalligudem

In the result, appeal of the assessee is allowed

ITA 275/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.275/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Pakalapati Padma Jyothi V. Income Tax Officer – Ward – 1 D.No. 1-17, Singarajupalem Income Tax Office Muthyalamma Gudi Street Aayakar Bhawan Avapadu, Nellajerla D.No. 2-1-56/1, K.N. Road West Godavari District Tadepalligudem – 534101 Andhra Pradesh [Pan:Blwpp5193B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparnavilluri, Sr.Ar

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

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” 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.275/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Pakalapati Padma Jyothi v. Income Tax Officer – Ward – 1 D.No. 1-17, Singarajupalem Income Tax Office Muthyalamma Gudi Street Aayakar Bhawan Avapadu, Nellajerla D.No. 2-1-56/1, K.N. Road West Godavari District Tadepalligudem…

Sudharani Surisetty, Visakhapatnam vs. Income-Tax Officer, Ward - 1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 166/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.166/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Sudharani Surisetty V. Income Tax Officer – Ward – 1 29-2-34, Opposite Judge Court Flat No. 401, 4Th Floor Main, Dabagardens Prathyakshar Bhawan Prakasharaopeta Mvp Double Road Visakhapatnam – 530020 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan:Cnbps4046N] (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 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 250

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” 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 आयकरअपीलसं./I.T.A.No.166/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Sudharani Surisetty v. Income Tax Officer – Ward – 1 29-2-34, Opposite Judge Court Flat No. 401, 4th Floor Main, Dabagardens Prathyakshar Bhawan Prakasharaopeta MVP Double Road Visakhapatnam – 530020 Visakhapatnam – 530020 And…

ITO, Ward 47(1), Delhi vs. Pure Agri World, Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 5379/DEL/2024[2015-16]Status: DisposedITAT Delhi22 Aug 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No. 5379/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Ito, Pure Agri World, 2618/19, 2Nd Floor, Ward 47(1), Vs. Delhi. Maruti Bhawan, Naya Bazar, Delhi. Pan No.Aaofp2516N अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.54/Del/2025 (Arising Out Of Ita No. 5379/Del/2024) िनधा"रणवष"/Assessment Year: 2015-16 बनाम Pure Agri World, Ito, 2618/19, 2Nd Floor, Vs. Ward 47(1), Maruti Bhawan, Delhi. Naya Bazar, Delhi. Pan No.Aaofp2516N अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 133ASection 147Section 148Section 151A

…ITA No.5379/Del/2024 & CO No.54/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 5379/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम ITO, PURE AGRI WORLD, 2618/19, 2nd Floor, Ward 47(1), Vs. Delhi. Maruti Bhawan, Naya Bazar, Delhi. PAN No.AAOFP2516N अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.54/Del/2025 (Arising out of ITA No. 5379/Del/2024) िनधा"रणवष"/Assessment Year: 2015-16 बनाम PURE AGRI WORLD, ITO, 2618/19, 2nd Floor, Vs. Ward 47(1), Maruti Bhawan, Del…

Tuffwud India Private Limited, Bangalore vs. DCIT, Circle-7(1)(1), Bangalore

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

ITA 571/BANG/2025[2015-16]Status: DisposedITAT Bangalore20 Aug 2025AY 2015-16

Bench: Shri George George K & Shri Soundararajan Kassessment Year: 2015-16

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 148Section 151Section 153CSection 234ASection 250Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2015-16 Tuffwud India Private Limited., The Dy. Commissioner of Survey No.3, Byrathi Village, Income Tax, DOddagubbi Road, Circle-7(1)(1), Doddgubbi Post, Vs. Bengaluru. Bengaluru-560 049. PAN No. – AACCT 3884 G APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Muthu Shankar, CIT (DR) Date of Hearing : 29.07.2025 Date of Pronouncement : 20.08.2025 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: The present a…

ITO, Ward-2(3)(2), Surat vs. Kishor Bhanubhai Asodaria, Surat

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1245/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 10(38)Section 143Section 147Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Bijayananda Pruseth, Accountant Member ITA No: 1245/SRT/2024 Assessment Year: 2015-16 The ITO, Kishor Bhanubhai Asodaria Ward-2(3)(2), 12-13, Chinagate-1, Surat Vs B/H Pushpvatika New City Light Road, Surat-395007 Gujarat PAN: AEQPA2236Q (Appellant) (Respondent) Revenue Represented: Shri Ajay Uke, Sr. D.R. Assessee Represented: Shri Manish J. Shah, A.R. Date of hearing : 02-07-2025 Date of pronouncement : 13-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This…

Omkar Ramchandra Velhal, Kolhapur vs. Income Tax Officer, Ward 1(1), Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 672/PUN/2025[2015-16]Status: DisposedITAT Pune31 Jul 2025AY 2015-16

Bench: Shri Vinay Bhamore & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.672/Pun/2025 निर्धारण वर्ष / Assessment Year: 2015-16 Omkar Ramchandra Velhal, V The Income Tax Officer, Plot No.183/3, Omkar Near S Ward-1(1), Kolhapur. Ganga Hospital, A Ward Dudhali, Kolhapur – 416012. Maharashtra. Pan: Asipv6553D Appellant/ Assessee Respondent / Revenue Assessee By Revenue By Date Of Hearing None Shri Aknath Abhang – Addl.Cit(Dr) 23/07/2025 Date Of Pronouncement 31/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By 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 21.01.2025, Emanating From Order U/S.147 Read With Section 144B Of The Income Tax Act, 1961, Dated 31.01.2023. The Assessee Has Raised Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 250Section 68

…आयकर अपीलीय अधिकरण "एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE SHRI VINAY BHAMORE, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.672/PUN/2025 निर्धारण वर्ष / Assessment Year: 2015-16 Omkar Ramchandra Velhal, V The Income Tax Officer, Plot No.183/3, Omkar Near s Ward-1(1), Kolhapur. Ganga Hospital, A Ward Dudhali, Kolhapur – 416012. Maharashtra. PAN: ASIPV6553D Appellant/ Assessee Respondent / Revenue Assessee by Revenue by Date of hearing None Shri Aknath Abhang – Addl.CIT(DR) 23/07/2025 Date of pronouncement 31/07/2025 आदे…

Heena Irfan Bepari, Sangli vs. Income Tax Officer, Sangli

In the result, appeal of the assessee is partly allowed

ITA 1185/PUN/2025[2015-16]Status: DisposedITAT Pune29 Jul 2025AY 2015-16
Section 148Section 148ASection 149Section 250Section 44A

…आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1185/PUN/2025 िनधा"रण वष" / Assessment Year: 2015-16 Heena Irfan Bepari, V The Income Tax Officer, 661, Raviwar Peth, s Ward-5, Sangli. Madhavnagar, Sangli – 416416. Maharashtra. PAN: BNEPB9635A Appellant/ Assessee Respondent / Revenue Assessee by Shri Pramod S Shingte– AR Revenue by Shri Sandeep P Sathe –JCIT(DR) Date of hearing 16/07/2025 Date of pronouncement 29/07/2025 आदेश/ ORDER PER DR. DIPAK P.…

Ankit Gupta, Punjabi Bagh vs. Jurisdictional Assessing Officer, Ward 44(6), Civic Centre, New Delhi

In the result, appeal of the assessee is partly allowed as

ITA 5310/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.5310/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम Ankit Gupta, Jurisdictional Assessing Officer, House No.11, Road No.29, Vs. Ward 44(6), Civic Centre, East Punjabi Bagh, New Delhi. New Delhi. Pan No.Agypg8404C अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 148Section 153(6)Section 153CSection 156Section 157ASection 271(1)(c)Section 69A

…ITA No.5310/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.5310/Del/2024 िनधा"रणवष"/Assessment Year:2015-16 बनाम ANKIT GUPTA, Jurisdictional Assessing Officer, House No.11, Road No.29, Vs. Ward 44(6), Civic Centre, East Punjabi Bagh, New Delhi. New Delhi. PAN No.AGYPG8404C अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Ravi Pratap Mall, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 04.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O…

V. Mangalakshmi, Tiruvannamalai vs. ITO, Ward-1, Tiruvannamalai

In the result, the appeal filed by the assessee is allowed

ITA 867/CHNY/2025[2015-16]Status: FixedITAT Chennai02 Jul 2025AY 2015-16

Bench: Shri George George K

For Appellant: Shri R. Kumar, AdvocateFor Respondent: Shri Ashwin Gowda, JCIT
Section 148Section 250

…and render justice. 3. The Ld.AR submitted that in view of the judgments of the Hon’ble Apex Court in the case of Union of India vs. Rajeev Bansal reported in [2024] 469 ITR 46 (SC) and in the case of Deepak Steel and Power Ltds., vs. CBDT reported in [2025] 476 ITR 369 (SC), notice issued u/s.148 of the Act on 02.04.2022 is bad in law, as the same has been issued beyond the time limit. 4. The Ld.DR was duly heard. :- 3 -: 5. I have heard rival submissions and perused the material on record. The Revenue in the case of Rajeev Bansal (supra), had made a concession in the aforesaid judgment that for the assessment…

The Pr. Commissioner of Income Tax - Central vs. Shri. Isanaka Mastan Reddy

ITTA/118/2023HC Telangana18 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

…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…