Dhanraj Govindram Kella v. ITO

177 Taxmann.com 194High Court2025#5295 most cited

What is Dhanraj Govindram Kella v. ITO authority for?

Notices issued under section 148 of the Income Tax Act after July 8, 2022, are beyond the limitation period and therefore invalid. This limitation period is determined by considering the 'surviving time' between the issuance of notices under the Taxation and Other Laws (Relaxation of Certain Provisions) Act (TOLA) and June 30, 2021, and the specific facts of each case.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Dhanraj Govindram Kella v. ITO · Section 148 · Section 148 notice · limitation period · Taxation and Other Laws (Relaxation of Certain Provisions) Act · TOLA · invalid notice · assessment year · reassessment notice

Sections most often in play

Section 148Section 147Section 151Section 148ASection 144BSection 149Section 148A(d)Section 250

Issues it is cited on

section 149a(c)section 149a(d)section 149asection 148a(c)section 148 noticeorder under section 148a(d)section 151(i)section 149(1)section 151(ii)section 3(1)specified authoritysection 148a(b)

Judgments citing Dhanraj Govindram Kella v. ITO

ANSHOYABEN BHAGVANJIBHAI BHOJANI,MORBI vs. INCOME TAX OFFICER, WARD-1, MORBI, MORBI

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

ITA 13/RJT/2026[2017-18]Status: DisposedITAT Rajkot07 Apr 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 13/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2017-18) Anshoyaben Bhagvanjibhai Bhojani, Income Tax Officer, Ward 1, Morbi Shreeji Nagar, B/H. Chhatralaya Road, Vs. Income Tax Office, Aayakar Vibhag, B/H New Bus Stand, Morbi, J.K. Chamber, National Highway-8-A, Gujarat 363641 At- Lalpar, Morbi Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brnpb6281R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Hardik Vora, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 115BSection 143Section 147Section 148Section 148ASection 234ASection 250Section 271ASection 68

…आयकरअपीलीयअिधकरण,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 आयकरअपीलसं./ITA No. 13/RJT/2026 ("नधा"रणवष"/Assessment Year: (2017-18) Anshoyaben Bhagvanjibhai Bhojani, Income Tax Officer, Ward 1, Morbi Shreeji Nagar, B/h. Chhatralaya Road, Vs. Income Tax Office, Aayakar Vibhag, B/h New Bus Stand, Morbi, J.K. Chamber, National Highway-8-A, Gujarat 363641 At- Lalpar, Morbi Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BRNPB6281R (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant by : Shri Hardik…

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

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3281/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 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 Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.3280 & 3281/PUN/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 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/ OR…

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

Appeal of the assessee is partly allowed as we do not intend to adjudicate other grounds raised by the assessee

ITA 3280/PUN/2025[2017-18]Status: DisposedITAT Pune30 Mar 2026AY 2017-18

Bench: Ms. Astha Chandra & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.3280 & 3281/Pun/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 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 Bench : These Are Two Appeals Filed By Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeal) (Nfac) U/S 250 Of The Income Tax Act 1961 For Ay 2016-17, 2017-18 Passed On 22/10/2025 Emanating From Separate Assessment Orders U/S 147 Rws 144 Dated 11/05/2023 & 23/05/2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

Section 139Section 147Section 148Section 148ASection 151Section 151oSection 250

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.3280 & 3281/PUN/2025 िनधा"रण वष" / Assessment Years: 2016-17 & 2017-18 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/ OR…

KANTI PRASAD FINVEST PRIVATE LIMITED,DELHI vs. WARD 14(1), DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2928/DEL/2025[2015-16]Status: DisposedITAT Delhi13 Feb 2026AY 2015-16

Bench: Ms Madhumita Roy & Smt. Renu Jauhri

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Shri Chandra Bhanu Mandal, Sr. DR
Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITAs No.2927 & 2928/Del/2025 Assessment Years : 2013-14 & 2015-16 Kanti Prasad Finvest Private Vs. ITO, Limited, Ward 14(1), 204, 2nd Floor, Delhi Main Joshi Road, Karol Bagh, Anand Parbat, SO Anand Parbat, Delhi - 110 005. PAN: AABCK8320P (Appellant) (Respondent) Assessee by : Shri Piyush Agarwal, CA Revenue by : Shri Chandra Bhanu Mandal, Sr. DR Date of Hearing : 23.12.2025 Date of Pronouncement : 13.02.2026 ORDER PER BENCH: The instant appeals filed by the Assess…

KANTI PRASAD FINVEST PRIVATE LIMITED,DELHI vs. WARD 14 (1), DELHI, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2927/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Feb 2026AY 2013-14

Bench: Ms Madhumita Roy & Smt. Renu Jauhri

For Appellant: Shri Piyush Agarwal, CAFor Respondent: Shri Chandra Bhanu Mandal, Sr. DR
Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITAs No.2927 & 2928/Del/2025 Assessment Years : 2013-14 & 2015-16 Kanti Prasad Finvest Private Vs. ITO, Limited, Ward 14(1), 204, 2nd Floor, Delhi Main Joshi Road, Karol Bagh, Anand Parbat, SO Anand Parbat, Delhi - 110 005. PAN: AABCK8320P (Appellant) (Respondent) Assessee by : Shri Piyush Agarwal, CA Revenue by : Shri Chandra Bhanu Mandal, Sr. DR Date of Hearing : 23.12.2025 Date of Pronouncement : 13.02.2026 ORDER PER BENCH: The instant appeals filed by the Assess…

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

ITA 7300/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Feb 2026AY 2015-16

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ketan Vajani, CAFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 147Section 147oSection 148Section 148ASection 151A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7299/MUM/2025 (A.Y. 2014-15) Impressive Trading Private v/s. Income Tax Officer, Ward Limited बनाम 10(1)(1), Aaykar Bhavan, A/9 Blue Diamond CHS, 8 New Marine Lines, Mumbai Gilbert Hill Road, Andheri(W), – 400 020, Maharashtra Mumbai – 400058, Mumbai, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACI3690R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Vajani, CA Respondent by : Shri Virabhadra S. Mahajan, (Sr. DR) Date of Hear…

IMPRESSIVE TRADING PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 10(1)(1), MUMBAI

In the result, all the above appeals in ITA Nos

ITA 7299/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Feb 2026AY 2014-15

Bench: Shri Narendra Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Ketan Vajani, CAFor Respondent: Shri Virabhadra S. Mahajan, (Sr. DR)
Section 147Section 147oSection 148Section 148ASection 151A

…IN THE INCOME-TAX APPELLATE TRIBUNAL“C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7299/MUM/2025 (A.Y. 2014-15) Impressive Trading Private v/s. Income Tax Officer, Ward Limited बनाम 10(1)(1), Aaykar Bhavan, A/9 Blue Diamond CHS, 8 New Marine Lines, Mumbai Gilbert Hill Road, Andheri(W), – 400 020, Maharashtra Mumbai – 400058, Mumbai, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACI3690R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Vajani, CA Respondent by : Shri Virabhadra S. Mahajan, (Sr. DR) Date of Hear…

M/S. SHREEDHAR CONSTRUCTION ,JAMNAGAR vs. THE ITO WARD- 1 (3) JAMNAGAR, JAMNAGAR

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

ITA 542/RJT/2025[2014-15]Status: DisposedITAT Rajkot09 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 542/Rjt/2025 (Assessment Year: 2014-15) (Hybrid Hearing) M/S. Shreedhar Construction, The Ito, Vs. 211, Divyam Complex Airodrome Ward-1(3), Road,Jamnagar-361006 ( Gujarat) Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclfs0395R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Ahimanyu Singh Yadav, Sr. DR
Section 143(2)Section 147Section 148Section 148ASection 151Section 234ASection 271(1)(b)

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 542/RJT/2025 (Assessment Year: 2014-15) (Hybrid Hearing) M/s. Shreedhar Construction, The ITO, Vs. 211, Divyam Complex Airodrome Ward-1(3), Road,Jamnagar-361006 ( Gujarat) Jamnagar "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACLFS0395R (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रतीक"ओरसे/Assessee by : Shri Kalpesh Doshi, Ld. AR राज"वक"ओरसे/Revenue by : Shri Ahimanyu Singh Yadav, Sr. DR सुनवाईक"तारीख/ Dat…

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD 2, SURENDRANAGAR, SURENDRANAGAR

ITA 521/RJT/2025[2014-15]Status: DisposedITAT Rajkot09 Feb 2026AY 2014-15

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

For Appellant: Ms. Devina Patel, ARFor Respondent: Shri Sanjay Punglia, CIT-DR &
Section 147Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER ITA Nos.519 & 521/RJT/2025 Assessment Years: (2013-14 & 2014-15) Jivanbhai Devshibhai Sarla, ITO, Vs. C/o Shiv Shakti Enterprise, Hasanpara Ward - 2, Street, Thangadh-363 530 Surendranagar PAN/GIR No.: CXVPS 4418 N (Assessee) (Respondent) Assessee by : Ms. Devina Patel, AR Revenue by : Shri Sanjay Punglia, CIT-DR & Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing : 18/12/2025 Date of Pronouncement : 09/02/2026 Order Per, Dr. Arjun Lal Saini, AM: Captioned both…

JIVANBHAI DE vs. HIBHAI SARLA,THANGADH, DIST. SURENDRANAGARVS.THE ITO WARD-2, SURENDRANAGAR, SURENDRANAGAR

ITA 519/RJT/2025[2013-14]Status: DisposedITAT Rajkot09 Feb 2026AY 2013-14

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

For Appellant: Ms. Devina Patel, ARFor Respondent: Shri Sanjay Punglia, CIT-DR &
Section 147Section 250Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER ITA Nos.519 & 521/RJT/2025 Assessment Years: (2013-14 & 2014-15) Jivanbhai Devshibhai Sarla, ITO, Vs. C/o Shiv Shakti Enterprise, Hasanpara Ward - 2, Street, Thangadh-363 530 Surendranagar PAN/GIR No.: CXVPS 4418 N (Assessee) (Respondent) Assessee by : Ms. Devina Patel, AR Revenue by : Shri Sanjay Punglia, CIT-DR & Shri Abhimanyu Singh Yadav, Sr. DR Date of Hearing : 18/12/2025 Date of Pronouncement : 09/02/2026 Order Per, Dr. Arjun Lal Saini, AM: Captioned both…

ABDUL SALAM MOHAMED YASIN,MUMBAI vs. DCIT CIRCLE 17(1), MUMBAI

In the result, the appeal of the assessee is allowed on legal grounds

ITA 7502/MUM/2025[2017-18]Status: DisposedITAT Mumbai21 Jan 2026AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

For Appellant: 1. Assessment Year
Section 07Section 1Section 144Section 144BSection 147Section 148Section 148ASection 149(1)Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Abdul Salam Mohamed Vs. DCIT, Circle 17(1), Yasin Mumbai Plot No.339, Industrial Pipes and Tubes Victoria Overbriege Darukhana, Reay Road Mumbai – 400 001 PAN/GIR No.AMFPS1040M (Appellant) .. (Respondent) Assessee by Shri Hitesh Jain Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 19/01/2026 Date of Pronouncement 21/01/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 13.10.2025 passed…

SUNBLAZE CONSTRUCTIONS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(1),, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1788/KOL/2025[2016-2017]Status: DisposedITAT Kolkata06 Jan 2026AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Ito, Ward 9(1) Sunblaze Constructions Pvt. Ltd. 164/1, Maniktala Main Road, Aaykar Bhawan, P-7, Kankurgachi, S.O. Kolkata- Chowringhee Square, Kolkata- Vs. 700054, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aascs7903D Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 06.01.2026

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri S.B. Chakraborthy, DR
Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITO, Ward 9(1) Sunblaze Constructions Pvt. Ltd. 164/1, Maniktala Main Road, Aaykar Bhawan, P-7, Kankurgachi, S.O. Kolkata- Chowringhee Square, Kolkata- Vs. 700054, West Bengal 700069, West Bengal (Appellant) (Respondent) PAN No. AASCS7903D Assessee by : Shri S.K. Tulsiyan & Ms. Puja Somani, ARs Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 17.11.2025 Date of pronouncement: 06.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the…

JAYESH H. SANGHAVI HUF,MUMBAI vs. ITO WARD 33(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed on legal grounds

ITA 6784/MUM/2025[2016-17]Status: DisposedITAT Mumbai30 Dec 2025AY 2016-17

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 10(38)Section 144Section 147Section 148Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Jayesh H. Sanghavi Vs. ITO WARD 33(1) (1) HUF B-204, Sushil CHS Ltd., A.S. Marg, Ashok Nagar, Kandivali (E) Mumbai – 400 001 PAN/GIR No.AAFHJ3520B (Appellant) .. (Respondent) Assessee by Shri Ketan Vajani Revenue by Shri Adesh Rai, Sr.DR Date of Hearing 24/12/2025 Date of Pronouncement 30/12/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been preferred by the assessee against the order dated 26.08.2025 passed by the National Faceless Appeal Centre, Delhi, a…

HEMLATA MAHENDRA CHAVDA,MUMBAI vs. ITO, WARD 19(2)(2), MUMBAI

In the result, the appeal filed by the assessee is allowed on legal grounds

ITA 6770/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 144Section 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘ SMC ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Hemlata Mahendra Vs. ITO, WORD 19(2)(2), Chavda Mumbai 1st Floor, 22-B, Shakti Sadan Lamington Road Opp. Nav Jeevan Soc., Grant Road Mumbai-400007 PAN/GIR No.ACXPC9918J (Appellant) .. (Respondent) Assessee by Shri. Aditya Ramchandran Revenue by Shri. Sandeep Jumale-Sr. DR Date of Hearing 24/12/2025 Date of Pronouncement 30/12/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been preferred by the assessee assailing the order dated 10.10.2025 passed by the Nat…

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

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…

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

ITA 480/SRT/2025[2017-18]Status: DisposedITAT Surat23 Dec 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

For Appellant: Shri Ramesh Malpani, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 133(6)Section 147Section 148Section 148ASection 151Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, SURAT BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.479 & 480/SRT/2025 Asstt Years: 2016-17 & 2017-18 Kanchan Devi Agarwal ITO, Ward-1(2)(1) 409, Chandanvan Apartment Vs Surat. Majura Gate Surat 395 002. PAN : ABQPA 9681 E (Applicant) (Responent) Assessee by : Shri Ramesh Malpani, CA Revenue by : Shri Ajay Uke, Sr.DR Date of Hearing 25-09-2025 Date of Pronouncement 23-12-2025 O R D E R Per Sanjay Garg, Judicial Member : These two appeals are filed by the assessee against the separate orders of the National Fa…

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

ITA 479/SRT/2025[2016-17]Status: DisposedITAT Surat23 Dec 2025AY 2016-17

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

For Appellant: Shri Ramesh Malpani, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 133(6)Section 147Section 148Section 148ASection 151Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, SURAT BEFORE S/SHRI SANJAY GARG, JUDICIAL MEMBER AND BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.479 & 480/SRT/2025 Asstt Years: 2016-17 & 2017-18 Kanchan Devi Agarwal ITO, Ward-1(2)(1) 409, Chandanvan Apartment Vs Surat. Majura Gate Surat 395 002. PAN : ABQPA 9681 E (Applicant) (Responent) Assessee by : Shri Ramesh Malpani, CA Revenue by : Shri Ajay Uke, Sr.DR Date of Hearing 25-09-2025 Date of Pronouncement 23-12-2025 O R D E R Per Sanjay Garg, Judicial Member : These two appeals are filed by the assessee against the separate orders of the National Fa…

ANKITA BADAL MITTAL,MUMBAI vs. WARD 3(3)(1), MUMBAI, MUMBAI

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

ITA 5484/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Dec 2025AY 2017-18

Bench: Shri Sandeep Gosain

Section 147Section 148Section 149Section 151Section 250Section 68Section 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 5484/Mum/2025 A.Y: 2017-18 Ankita Badal Mittal Vs ITO 3(3)(1) 16th Floor, B-Wing Mittal Aayakar Bhavan Tower, Mumbai GPO, Mumbai. Mumbai – 400021 PAN – AJIPM9266F (Appellant) (Respondent) Assessee by Shri Nitesh Joshi a/w CA Chintan Ghelani, CA Revenue by Shri Harendra Verma, Sr. DR Date of Hearing 29.10.2025 Date of Pronouncement 16.12.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 15.07.2025 passed under section 2…

VINOD OJHA,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1231/HYD/2024[2016-17]Status: DisposedITAT Hyderabad28 Nov 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1231/Hyd/2024 (िनधा"रण वष"/Assessment Year 2016-2017) Vinod Ojha, The Income Tax Officer, Ward-5(1), Hyderabad-500012. Vs. Hyderabad – 500 057. Telangana. Telangana. Pan Aahpo3171F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Kumar Pal Tated राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA Kumar Pal TatedFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 139(1)Section 144Section 147Section 148Section 149

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1231/Hyd/2024 (िनधा"रण वष"/Assessment Year 2016-2017) Vinod Ojha, The Income Tax Officer, Ward-5(1), Hyderabad-500012. vs. Hyderabad – 500 057. Telangana. Telangana. PAN AAHPO3171F (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA Kumar Pal Tated राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing…

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