Dhanraj Govindram Kella v. ITO

177 Taxmann.com 194High Court2025#5210 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 366,339 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

Navinbhai Ratilal Idria, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, the appeal filed by the Assessee is hereby allowed

ITA 694/SRT/2025[2014-15]Status: DisposedITAT Surat21 Nov 2025AY 2014-15

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

Section 144Section 147Section 148Section 148ASection 271(1)(c)

…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: 694/SRT/2025 Assessment Year: 2025-26 Navinbhai Ratilal Idria 1/1/1 Kathodra, Kamrej, Surat-394326 Income Tax Officer Vs Surat Ward-2(3)(4), PAN: ACMP13509E (Appellant) (Respondent) Assessee Represented: Shri P.M. Jagasheth, CA Revenue Represented: Date of hearing Shri Ajay Uke, Sr. D.R. : 11-11-2025 Date of pronouncement : 21-11-2025 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the…

Na Roto Machine & Moulds India, Ahmedabad vs. The ACIT, Circle-3(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1349/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

Section 133ASection 147Section 148ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Na Roto Machine & Moulds A.C.I.T., India, Circle – 3(1)(1), Plot No.3725, Aaykar Bhavan, GIDC Phase – IV, Anandnagar Road, Vatva, Vejalpur, Vs. Ahmedabad – 382 445. Ahmedabad – 380 015. (Gujarat). (Gujarat). [PAN – AACFN 7036 P] (Appellant) (Respondent) Assessee by Ms. Shrunjal Shah, AR Revenue by Smt. Mamta Singh, Sr. DR Date of Hearing 04.09.2025 Date of Pronouncement 08.10.2025 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT M…

Dhanraj Govindram Kella v. ITO (177 Taxmann.com 194) — Cited in 22 Judgments | BharatTax