Ganesh Dass Khanna v. Income Tax Officer

156 Taxmann.com 417High Court2023#3500 most cited

What is Ganesh Dass Khanna v. Income Tax Officer authority for?

The time limits for reopening assessments under the new regime are reduced to three years, with an extension to ten years only for serious tax evasion cases involving concealment of Rs. 50 lakhs or more.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Ganesh Dass Khanna · Section 147 · Section 148A · Section 149 · reassessment time limit · reopening assessment · new regime · serious tax evasion · concealment of income · Rs 50 lakhs

Sections most often in play

Section 148Section 147Section 151Section 148ASection 149Section 144BSection 144Section 144C

Issues it is cited on

section 13asection 151(i)within four yearssection 151(ii)approval under section 151first proviso to section 147section 151(1)beyond four yearssection 151(2)section 149(1)order under section 148a(d)specified authority

Judgments citing Ganesh Dass Khanna v. Income Tax Officer

Basudeo Soni, New Delhi vs. ITO Ward 35(1), New Delhi

Appeal is allowed in above terms

ITA 4894/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godaraita No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/O B-50, Lgf, South Extension-Ii, Ward-35(1), New Delhi-110049 New Delhi (Appellant) (Respondent) Pan No. Agyps4983N Assessee By: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 22.09.2025 Date Of Pronouncement: 22.09.2025

For Appellant: Sh. Saantanu Jain, Adv. &For Respondent: Sh. Manoj Kumar, Sr. DR
Section 13ASection 147Section 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4894/Del/2025 : Asstt. Year : 2016-17 Basudeo Soni, Vs Income Tax Officer, C/o B-50, LGF, South Extension-II, Ward-35(1), New Delhi-110049 New Delhi (APPELLANT) (RESPONDENT) PAN No. AGYPS4983N Assessee by: Sh. Saantanu Jain, Adv. & Ms. Jahanvi Khanna, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC, De…

Satish Chopra (Individual), New Delhi vs. ITO Ward 29(1), New Delhi

Appeal is allowed in above terms

ITA 3435/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Sept 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Sourabh Rohtagi, CA &For Respondent: Sh. Mahesh Kumar, CIT-DR
Section 13ASection 147Section 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 3435/Del/2024 : Asstt. Year: 2016-17 Satish Chopra (Individual) Vs Income Tax Officer, 12, Forest Lane, Ghitorni Sanoth Ward-29(1), Village, North West Delhi, New Delhi-110002 New Delhi-110040 (APPELLANT) (RESPONDENT) PAN No. AADPC4601Q Assessee by : Sh. Sourabh Rohtagi, CA & Sh. Rajat Mittal, CA Revenue by : Sh. Mahesh Kumar, CIT-DR Date of Hearing: 09.09.2025 Date of Pronouncement: 09.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assess…

Salim, Saharanpur vs. Income Tax Officer, Saharanpur

ITA 4512/DEL/2025[2013-14]Status: DisposedITAT Delhi27 Aug 2025AY 2013-14

Bench: Sh. Satbeer Singh Godaraita No. 4512/Del/2025 : Asstt. Year: 2013-14 Ita No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (Appellant) (Respondent) Pan No. Gxmps2271C Assessee By: Sh. Anil Jain, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 27.08.2025 Order These Assessee’S Twin Appeals

For Appellant: Sh. Anil Jain, AdvFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 13ASection 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4512/Del/2025 : Asstt. Year: 2013-14 ITA No. 4513/Del/2025 : Asstt. Year: 2014-15 Salim, Vs Income Tax Officer, Khairdee, Vill.-Maganpura, Post- Saharanpur, Badshaibagh Behat, Saharanpur, Uttar Pradesh-247001 Uttar Pradesh-247121 (APPELLANT) (RESPONDENT) PAN No. GXMPS2271C Assessee by: Sh. Anil Jain, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER These assessee’s twin appeals ITA Nos. 4512 & 4513/Del/2025, for Assessment Year…

Amrit Pal Singh Chadha, Gurgaon vs. ACIT, Central Circle-19, New Delhi

Appeal is allowed in above terms

ITA 2794/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godaraita No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs Acit, 4410, Dlf, Phase-Iv, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (Appellant) (Respondent) Pan No. Aewpc3215P Assessee By: Sh. Amar Jeet Singh, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 21.07.2025 Date Of Pronouncement: 21.07.2025 Order This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Cit(A)-27, New Delhi’S Din & Order No. Itba/Apl/M/250/2024-25/1073779465(1) Dated 27.02.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Amar Jeet Singh, CAFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 13ASection 147Section 148Section 148ASection 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 2794/Del/2025 : Asstt. Year: 2014-15 Amrit Pal Singh, Vs ACIT, 4410, DLF, Phase-IV, Central Circle-19, Gurgaon, Haryana-122002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AEWPC3215P Assessee by: Sh. Amar Jeet Singh, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 21.07.2025 ORDER This assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1073779465(1) dated 27.02.2025,…

S.K. Bhatia & Sons HUF, Delhi vs. ITO, Ward- 34(1), Delhi

Appeal is allowed in above terms

ITA 1800/DEL/2025[2017-18]Status: DisposedITAT Delhi03 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons Huf, Vs Income Tax Officer, A-197, Whs Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (Appellant) (Respondent) Pan No. Aavhs7168G Assessee By: Sh. Ayush Garg, Ca & Sh. Aditya Garg, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order This Assessee’S Appeal For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1073655510(1) Dated 24.02.2025, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Ayush Garg, CA &For Respondent: Sh. Manoj Kumar, Sr. DR
Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 1800/Del/2025 : Asstt. Year: 2017-18 S. K. Bhatia & Sons HUF, Vs Income Tax Officer, A-197, WHS Timber Market, Kirti Ward-34(1), Nagar, Moti Nagar, New Delhi New Delhi-110015 (APPELLANT) (RESPONDENT) PAN No. AAVHS7168G Assessee by: Sh. Ayush Garg, CA & Sh. Aditya Garg, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 03.07.2025 Date of Pronouncement: 03.07.2025 ORDER This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NF…

Income Tax Officer Ward 10(1) Delhi, Delhi vs. Aruna Gupta, Delhi

ITA 687/DEL/2025[2017-18]Status: DisposedITAT Delhi01 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (Appellant) (Respondent) Pan No. Aakpg2642L Co No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (Appellant) (Respondent) Pan No. Aakpg2642L Assessee By: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 01.07.2025 Date Of Pronouncement: 01.07.2025 Order This Revenue’S Appeal & Assessee’S Cross Objection Co No. 49/Del/2025 For Assessment Year 2017-18 Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1071333531(1) Dated 18.12.2024, In Proceedings U/S 147 R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Sh. Manoj Kumar, Sr. DR
Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 687/Del/2025 : Asstt. Year: 2017-18 Income Tax Officer, Vs Aruna Gupta, Ward-10(1), B-1/45, Safdarjung Enclave, New Delhi-110002 New Delhi-110029 (APPELLANT) (RESPONDENT) PAN No. AAKPG2642L CO No. 49/Del/2025 : Asstt. Year: 2017-18 Aruna Gupta, Vs Income Tax Officer, B-1/45, Safdarjung Enclave, Ward-10(1), New Delhi-110029 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAKPG2642L Assessee by: Dr. Rakesh Gupta, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of H…

Amandeep Singh, New Delhi vs. DCIT Circle 10(1), New Delhi

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

ITA 1546/DEL/2024[2010-11]Status: DisposedITAT Delhi27 Jun 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shris.Rifaur Rahmanamandeep Singh, Vs. Dcit, Circle 10 (1), 10/46, West Punjabi Bagh, New Delhi. New Delhi – 110 026. (Pan :Alops5758C) (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Ca Shri Madhur Agarwal, Advocate Revenue By : Shri Ashish Tripathi, Sr. Dr Date Of Hearing : 22.04.2025 Date Of Order : 27.06.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax Appeals/National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 22.02.2024 For Assessment Year 2010-11. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income On 14.10.2010 Declaring Total Income Of Rs.10,97,140/-. Subsequently, Proceedings Were Initiated Under Section 148 Of The Income-Tax Act, 1961 (For Short ‘The Act’)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Ashish Tripathi, Sr. DR
Section 139Section 142Section 142(1)Section 147Section 148Section 149Section 151Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER Amandeep Singh, vs. DCIT, Circle 10 (1), 10/46, West Punjabi Bagh, New Delhi. New Delhi – 110 026. (PAN :ALOPS5758C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, CA Shri Madhur Agarwal, Advocate REVENUE BY : Shri Ashish Tripathi, Sr. DR Date of Hearing : 22.04.2025 Date of Order : 27.06.2025 O R D E R PER S.RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of ld. Commission…

ACIT, Circlle-34, Kolkata vs. Subhas Kumar Kedia, Kolkata

In the result, appeal of the revenue is dismissed

ITA 1677/KOL/2024[2016-17]Status: DisposedITAT Kolkata17 Apr 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1677/Kol/2024 (नििाारण वर्ा / Assessment Year : 2016-2017) Acit, Circle-34, Kolkata Vs Subhas Kumar Kedia, 41, N.S.Road, Kolkata Pan No. :Afnpk 9669 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Ms. Shreya Loyalka, Ar राजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 21/01/2025 घोषणा की तारीख/Date Of Pronouncement : 17/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Revenue Against The Order Dated 05.06.2024, Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2016-2017, On The Following Grounds Of Appeal :- I) That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Erred In Quashing The Order U/S.148A(D) & All Subsequent Proceedings. Ii) That On The Facts & Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Failed To Acknowledge The Fact That The Assesse Had Not Expressed Any Grievance Against The Validity Of Order U/S 148A(D) By Moving Any Writ Petition Which Should Have Been Done In Case Of Any Grievance After Getting The Sald Order U/S.148A(D). Iii) That On The Facts & Circumstances Of The Case, The Ld. Cit(Appeals), Nfac, Delhi, Erred In Quashing The Order When The Ld. Cit(A) Has No Jurisdiction To Deal With The Question Whether The 148A(D) Order Was Passed Validly Or Properly As An Order U/S.148A(D) Is Not An Appealable Order Before Ld. Cit(A) As Per Section 246A.

For Appellant: Ms. Shreya Loyalka, ARFor Respondent: Shri P.N.Barnwal, CIT-DR
Section 148Section 148ASection 149Section 151Section 246ASection 3Section 69A

…आयकर अपीलीय अधिकरण, बी न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1677/KOL/2024 (नििाारण वर्ा / Assessment Year : 2016-2017) ACIT, Circle-34, Kolkata Vs Subhas Kumar Kedia, 41, N.S.Road, Kolkata PAN No. :AFNPK 9669 M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Ms. Shreya Loyalka, AR राजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 21/01/2025 घोषणा की तारीख/Date of Pronouncement : 17/04/2025…

Yugendiran Vishnupriya, Chennai vs. ITO, Ward-2(2), Chennai

The appeals of the assessee are allowed

ITA 3242/CHNY/2024[2017-18]Status: DisposedITAT Chennai25 Mar 2025AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.3241 &3242/Chny/2024 (िनधा"रणवष" / Assessment Years: 2016-2017 & 2017-18) Yugendiran Vishnupriya Vs. Income Tax Officer, Door No.284/3, International Tax, Thiruveni Colony, Bellyarea, Ward 2(2) Anna Nagar, Chennai-600040 Chennai. [Pan: Apzpv 9903M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. Y. Sridhar, F.C.A ""यथ" क" ओर से /Respondent By : Mr. R. Clement Ramesh Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 25.03.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Mr. Y. Sridhar, F.C.A ""For Respondent: Mr. R. Clement Ramesh Kumar, CIT
Section 143(2)Section 144Section 144C(5)Section 147Section 148Section 5(2)Section 9

…f the Act, 1961 for the Assessment Year 2014-15 passed by the respondent No.4 are hereby quashed. The writ petition is allowed’’. 12. The Hon’ble High Court of Delhi in the case of Ganesh Dass Khanna Vs Income Tax Officer [(2024) 460 ITR 546 (Delhi) / (2023) 156 Taxmann.com 417 (Delhi) has considered the entire conspectus of legal arguments contended by the both sides, in similar situation held as under: ‘’53.1 As would be evident from the extracts set forth above, both from the Finance Minister's speech and the Memorandum, the time limit for reopening under the new regime was reduced from six (06) years to thre…

Yugendiran Vishnupriya, Chennai vs. ITO, Ward-2(2), Chennai

The appeals of the assessee are allowed

ITA 3241/CHNY/2024[2016-17]Status: DisposedITAT Chennai25 Mar 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.3241 &3242/Chny/2024 (िनधा"रणवष" / Assessment Years: 2016-2017 & 2017-18) Yugendiran Vishnupriya Vs. Income Tax Officer, Door No.284/3, International Tax, Thiruveni Colony, Bellyarea, Ward 2(2) Anna Nagar, Chennai-600040 Chennai. [Pan: Apzpv 9903M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. Y. Sridhar, F.C.A ""यथ" क" ओर से /Respondent By : Mr. R. Clement Ramesh Kumar, Cit सुनवाई क" तार"ख/Date Of Hearing : 25.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 25.03.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Mr. Y. Sridhar, F.C.A ""For Respondent: Mr. R. Clement Ramesh Kumar, CIT
Section 143(2)Section 144Section 144C(5)Section 147Section 148Section 5(2)Section 9

…f the Act, 1961 for the Assessment Year 2014-15 passed by the respondent No.4 are hereby quashed. The writ petition is allowed’’. 12. The Hon’ble High Court of Delhi in the case of Ganesh Dass Khanna Vs Income Tax Officer [(2024) 460 ITR 546 (Delhi) / (2023) 156 Taxmann.com 417 (Delhi) has considered the entire conspectus of legal arguments contended by the both sides, in similar situation held as under: ‘’53.1 As would be evident from the extracts set forth above, both from the Finance Minister's speech and the Memorandum, the time limit for reopening under the new regime was reduced from six (06) years to thre…

Nishchint Bagga, New Delhi vs. ITO, Ward- 23(1), New Delhi

Appeal is allowed

ITA 6261/DEL/2017[2002-03]Status: DisposedITAT Delhi11 Feb 2025AY 2002-03

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi Pan: Ajppj0908E (Appellant) (Respondent) Assessee By Sh. Pranshu Singhal, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 13ASection 147Section 148Section 148ASection 151Section 29A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2017-18 Vs. Income Tax Officer, Neelam Jain, 374, Veer Apartment, Ward-36(1), Sector-103, Rohini, New Delhi Delhi PAN: AJPPJ0908E (Appellant) (Respondent) Assessee by Sh. Pranshu Singhal, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and ord…

Income Tax Officer Ward-3(3)(2), Ahmedabad vs. Nishan Govindbhai Thakkar, Ahmedabad

In the result, the appeal of the Department is dismissed

ITA 1641/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad15 Jan 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Ketaki Desai, Sr. DRFor Respondent: Shri Dhinal Shah, A.R
Section 14Section 148Section 149Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1641/Ahd/2024 (Assessment Year: 2017-18) Income Tax Officer, Vs. Nishan Govindbhai Thakkar, Ward-3(3)(2), 10, Vasuma Hill, Vastrapur, Ahmedabad Ahmedabad-380015 [PAN No.AVDPT4329B] (Appellant) .. (Respondent) Appellant by : Ms. Ketaki Desai, Sr. DR Respondent by: Shri Dhinal Shah, A.R. 08.01.2025 Date of Hearing Date of Pronouncement 15.01.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Revenue against the order passed…

Pankaj Surech Rach, Mumbai vs. Income Tax Officer, Int Tax Ward 4(1)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 2290/MUM/2024[2017-18]Status: DisposedITAT Mumbai20 Aug 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Ms. Kinjal Bhuta, A/RFor Respondent: Shri Anil Sant, Addl. CIT D/R
Section 147Section 148Section 148ASection 149Section 151Section 50C

…| आयकर अपील"य अ"धकरण "यायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, HON’BLE JUDICIAL MEMBER I.T.A. No. 2290/Mum/2024 Assessment Year: 2017-18 Pankaj Suresh Rach Income Tax Officer, Int Tax Ward, Palm Court Complex Vs 4(1)(1), Mumbai “H” Wingh Flat No. 1102, Link Road Malad (W) Mumbai - 400064 [PAN: AJBPR9313B] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Kinjal Bhuta, A/R Revenue by : Shri Anil Sant, Addl. CIT D/R सुनवाई क" तार"ख/Date of Hearing : 30/07/2024 घोषणा क" तार"ख /Date of P…

Hyundai Transys Inc, Republic of Korea vs. Deputy Commissioner of Income Tax, International Tax, Corporate Circle 1(1), Chennai

Appeal of the assessee is allowed

ITA 338/CHNY/2024[2015-16]Status: DisposedITAT Chennai22 Jul 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.338/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) Hyundai Transys Inc, Vs. The Deputy Commissioner Of 105, Sindang Income Tax, 1 Ro Seongyeon, International Tax, Myeon, Corporate Circle 1(1) Seosan, Ccn 356851 Chennai. Korea.

For Appellant: Shri. R. Sivaraman, AdvocateFor Respondent: Shri. ARV Srinivasan, IRS, Addl.CIT
Section 143(3)Section 144C(5)Section 195Section 5Section 5(2)Section 9Section 9(1)(i)

…f the Act, 1961 for the Assessment Year 2014-15 passed by the respondent No.4 are hereby quashed. The writ petition is allowed’’. 20. The Hon’ble High Court of Delhi in the case of Ganesh Dass Khanna Vs Income Tax Officer [(2024) 460 ITR 546 (Delhi) / (2023) 156 Taxmann.com 417 (Delhi) has considered the entire conspectus of legal arguments contended by the both sides, in similar situation held as under: ‘’53.1 As would be evident from the extracts set forth above, both from the Finance Minister's speech and the Memorandum, the time limit for reopening under the new regime was reduced from six (06) years to thre…